1. BENEFITS OVERVIEW FOR 2014 PRESENTED TO: PRESENTED BY: JAY N. SCOTT, CHC Vice President Senior Benefits Consultant Associated Financial Group Employee Benefits. Insurance. HR Solutions.

2. Copyright 2012 by Associated Financial Group, LLC HEALTH INSURANCE Health Reimbursement Arrangement plan being eliminated –Benefits reverting to 2010 levels including changes since 2010 (i.e. copays) –DBS will still process claims prior to 1/1/2014 All plan copays including Rx drugs will go toward out-of-pocket maximums (Rx drug copay out-of-pocket max being added to the medical plan out-of-pocket max) Employee contributions decreased Retirees health insurance will no longer be offered. 1 Fond du Lac County/14/Misc/Benefits Overview.pptx

3. Copyright 2012 by Associated Financial Group, LLC 2 Fond du Lac County/14/Misc/Benefits Overview.pptx 30 – 40 Hours/Week Full Benefits (Health, Dental, Vision, Sick, Vacation, Fl Hol, Disability, Wis Retirement) Pay Full Time Health Insurance Rates Full Time (FT) 24 – 29 Hours/Week Full Benefits (Health, Dental, Vision, Sick, Vacation, Fl Hol, Wis Retirement) Pay Reg Part Time Health Insurance Rates Regular Part Time (RPT) 20 – 23 Hours/Week Vac, Sick Time, Fl Hol Benefits Only 46+ Hours/Pay Period = Wis Retirement Limited Part Time (LPT) 0 – 19 Hours/Week No Benefits (may be eligible for Wis Retirement depending on hours worked on an annual basis) Part Time (PT) ELIGIBILITY FOR HEALTH INSURANCE

4. Copyright 2012 by Associated Financial Group, LLC 2014 HEALTH INSURANCE RATES 3 Fond du Lac County/14/Misc/Benefits Overview.pptx 2014 rate Employer Share 2014 Employee Share 2014 FT/Single w/HRA and met goal 731.84644.02 87.82 12% FT/Family w/ HRA and met goal 1920.701690.22 230.48 12% FT/Single w/ HRA No goal 731.84622.06 109.78 15% FT/Family w/ HRA No goal 1920.701632.59 288.11 15% FT/Single no HRA 731.84600.11 131.73 18% FT/Family no HRA 1920.701574.97 345.73 18% RPT/Single w/HRA w/goal RPT Single w/HRA RPT Single no HRA 731.84 644.02 622.06 600.11 87.82 109.78 131.73 12% 15% 18% RPT/Family w/HRA met goal 1920.701440.52 480.18 25%

5. Copyright 2012 by Associated Financial Group, LLC 2014 MEDICAL BENEFIT HIGHLIGHTS 4 In-Network Benefits Only (with Some Exceptions) Deductible Single Family $250 $500 Coinsurance90% Out-of-Pocket Max Single Family $850 $1,700 Office Visit Copay*$25 Emergency Room Copay$100 Rx Drug Copays Retail Mail** $10 / $30 / $45 $20 / $60 / $90 *Some exceptions may apply **Incentive program still applies Fond du Lac County/14/Misc/Benefits Overview.pptx

6. Copyright 2012 by Associated Financial Group, LLC AFFORDABLE CARE ACT (ACA) 2014 indirect cost to County estimated at $99,125 in fees payable to federal government Requires all copays going toward medical plan out-of-pocket maximum County’s plan is deemed to be affordable. Therefore, you are not eligible for a subsidy for buying insurance in the public exchange if you are eligible for the County’s plan. You will face a tax penalty if you do not have some form of health insurance in 2014. 5 Fond du Lac County/14/Misc/Benefits Overview.pptx

7. Copyright 2012 by Associated Financial Group, LLC OTHER 6 Dental Rates increasing by 14% (partly due to ACA) Original renewal calculated to be greater than 20% Open enrollment but some waiting periods apply Benefits remaining the same Vision No change in rates No change in benefits Open enrollment available Fond du Lac County/14/Misc/Benefits Overview.pptx

8. Copyright 2012 by Associated Financial Group, LLC 7 Fond du Lac County/14/Misc/Benefits Overview.pptx Deadline to Enroll or Cancel Dental or Vision insurance is Friday, November 29th Monthly Premium Employee $ 37.59 Employee + Spouse $ 73.41 Employee + Child(ren) $ 95.32 Employee + Spouse + Child(ren) $ 134.91

9. Copyright 2012 by Associated Financial Group, LLC QUESTIONS? 8 Fond du Lac County/14/Misc/Benefits Overview.pptx