1. Copyright 2010 First Horizon Msaver, Inc. AGENDA What is an HSA? Elements of Consumerism HSA Examples – Do the Math Resources Studies – HSAs are working! HSA Usage Trends Health Reform and CDHPs Connect with Eric on Linked In! www.linkedin.com/in/ericjohnson262 817-366-7536 EDJohnson@FirstHorizon.com

2. Copyright 2010 First Horizon Msaver, Inc. HEALTH SAVINGS ACCOUNTS

3. Copyright 2010 First Horizon Msaver, Inc. Think Differently

4. Copyright 2010 First Horizon Msaver, Inc. Think Differently

5. Copyright 2010 First Horizon Msaver, Inc.

6. a)To Pay for low cost, common, predictable expenses Why Do We Buy Insurance? b) To pay for high cost, infrequent, unpredictable, catastrophic expenses

7. Copyright 2010 First Horizon Msaver, Inc. Other Types of Insurance: a)To Pay for low cost, common, predictable expenses b) To pay for high cost, infrequent, unpredictable, catastrophic expenses Answer

8. Copyright 2010 First Horizon Msaver, Inc. For Example Insurance Budget

9. Copyright 2010 First Horizon Msaver, Inc. Traditional Health Plans: a)To Pay for low cost, common, predictable expenses b) To pay for high cost, infrequent, unpredictable, catastrophic expenses c) All of the Above Answer

10. Copyright 2010 First Horizon Msaver, Inc. FULL Coverage Deductible / Coinsurance Copayments

11. Copyright 2010 First Horizon Msaver, Inc. The Result High Fixed Premium Ignorance, Apathy, and Overutilization No Refunds for Unused Services

12. Copyright 2010 First Horizon Msaver, Inc. A New Approach BUY INSURANCE for the Big Stuff BUDGET for the Rest

13. Copyright 2010 First Horizon Msaver, Inc. The Result Lower Fixed Premium New Variable Cost More Educated, Engaged Consumers

14. Copyright 2010 First Horizon Msaver, Inc. Health Plan + Savings Account Health Plan Savings Account (Fixed Premium)(Variable Cost)

15. Copyright 2010 First Horizon Msaver, Inc. High Deductible Health Plan Health Savings Account (Fixed Premium)(Variable Cost) Health Plan + Savings Account

16. Copyright 2010 First Horizon Msaver, Inc. High Deductible Health Plan

17. Copyright 2010 First Horizon Msaver, Inc. High Deductible Health Plan Minimum deductible of $1,200 individual / $2,400 family

18. Copyright 2010 First Horizon Msaver, Inc. High Deductible Health Plan Minimum deductible of $1,200 individual / $2,400 family Maximum OOP of $5,950 individual / $11,900 family

19. Copyright 2010 First Horizon Msaver, Inc. High Deductible Health Plan Minimum deductible of $1,200 individual / $2,400 family Maximum OOP of $5,950 individual / $11,900 family No copays before the deductible

20. Copyright 2010 First Horizon Msaver, Inc. High Deductible Health Plan Minimum deductible of $1,200 individual / $2,400 family Maximum OOP of $5,950 individual / $11,900 family No copays before the deductible Up-front coverage for preventive care is allowed

21. Copyright 2010 First Horizon Msaver, Inc. Health Savings Account

22. Copyright 2010 First Horizon Msaver, Inc. Health Savings Account Pre-tax contributions for health care expenses

23. Copyright 2010 First Horizon Msaver, Inc. Health Savings Account Pre-tax contributions for health care expenses Up to $3,050/yr individual, $6,150/yr family (+$1,000 55+)

24. Copyright 2010 First Horizon Msaver, Inc. Health Savings Account Pre-tax contributions for health care expenses Up to $3,050/yr individual, $6,150/yr family (+$1,000 55+) Contributions by employer or employee

25. Copyright 2010 First Horizon Msaver, Inc. Health Savings Account Pre-tax contributions for health care expenses Up to $3,050/yr individual, $6,150/yr family (+$1,000 55+) Contributions by employer or employee Individually owned accounts, no employer responsibility

26. Copyright 2010 First Horizon Msaver, Inc. Health Savings Account Pre-tax contributions for health care expenses Up to $3,050/yr individual, $6,150/yr family (+$1,000 55+) Contributions by employer or employee Individually owned accounts, no employer responsibility Unused funds roll over year to year