1. Dependent Eligibility Audits To Reduce Healthcare Costs How To Use AFLAC The Big IDEA ● Internet Dependent Eligibility Audits

2. Dependent Eligibility Audits We find and remove ineligible dependents

3. Benefits to Employer Healthcare Costs Plan Fiduciary Responsibility Claim Risks (stop loss) REDUCEDECREASEMAINTAIN

4. Results From Hospital Audit Dependents 2,400 Dependents Removed 7.8% 1 st Year Savings $393,498

5. Results From Manufacturer Audit Dependents 4,500 Dependents Removed 6% 1 st Year Savings $750,000

6. Results From School Audit Dependents 700 Dependents Removed 6.8% 1 st Year Savings $300,000

7. The Big IDEA AFLAC and Impact Significant Results For Employers TechnologyPeople Knowledge

8. Technology Customized Website Employer’s SPD Custom Rules Custom Questions Document Requirements Product Offerings Crown Technologies

9. Technology Target Ineligibles Drill-Down Questions Define Relationships Time and Date Stamp Spousal Carveouts and Surcharges

10. People Trained Counselors Organize the Audit Schedule Employees Face-to-Face Interviews Ask Affidavit Questions Explain Document Requirements Take Advantage of AFLAC’s Strengths

11. People Skilled Auditors Employee Call Center Document Tracking Document Adjudication Post-Audit Reporting Take Advantage of Impact’s Strengths

12. Process Well-Executed Event Conduct Planning Session Acquire SPD and Data Develop Website Train Counselors Provide Templates* Implement Event Deliver Reports * For employee communications

13. Communications - Newsletter

14. Communications – Payroll Stuffer

15. Communications – Letter

16. Communications – Email

17. Typical ROI on Audits Percent Removed 3%5%8% 1 st Year Savings$90,000$150,000$240,000 Savings Over 3 Years$219,600$371,000$585,600 Communications Cost*$1,500 Return on Investment60 Times100 Times160 Times 1,000 Employees 500 with Covered Dependents * Letters to employee homes 1,000 Dependents $3,000 Average Annual Healthcare Costs Client Profile

18. Executive Summary of Methodology / Results Participation Status Call Center Status Document Submission Status Ineligible Results Analysis of Ineligibles Annualized Savings

19. The Bottom Line The Internet Dependent Eligibility Audit A comprehensive, customized, personally-delivered solution designed to help you identify ineligible dependents and control healthcare costs. 12/21/2011