1. 1 Group Name Plan Year : 1/1/12-12/31/12

2. Find and Replace (Delete Slide before Presenting) Getting Started: Enrollment presentations can be shown to employees to help explain how to use their Choice Strategies Plan in conjunction with their health insurance plan. Before showing this presentation to employees, please customize it by finding and replacing the following:  Group Name : Group Name  HSA Contribution: $$  Plan Start Date : 1/1/11  FSA Maximum : $2500  FSA Plan Year: 1/1/11

3. Health Savings Account (HSA)  Minimum Health Plan Deductible – HSA Qualified  Single : $1,200  Family $2,400  Tax Favored  Tax free contributions (employer & employee)  Tax free interest bearing  Tax free withdrawals for eligible medical expenses  Eligible Expenses: All IRS Eligible Expenses  Medical & Rx expenses  Dental Expenses  Vision Expenses  Limited OTC  Rollover of unused funds  Portable

4. HSA Continued  Group Name will be contributing $$ into your HSA Your own bank account in ACS/Mellon Bank  You can make additional contributions to the HSA via:  Payroll contributions - pre-tax  After tax contributions - “above the line” deduction on your personal income taxes  The maximum you can contribute in 2012 (per IRS mandate):  Single: $3,100  Family: $6,250  If you are over the age of 55, you can contribute an additional $1,000

5. Limited Flexible Spending Account (FSA)  You can elect up to $2500  Plan Year: 1/1/12 – 12/31/12  Pre-tax money, contributed through payroll deductions  “Use it or Lose it”  Eligible expenses:  Limited to:  Dental Expenses  Vision Expenses  Limited OTC  Once the minimum deductible has been met, submit a Net Deductible form with an EOB and Choice Strategies will change the FSA into a Wide Open FSA which allows for medical expenses as well.

6. Limited Flexible Spending Account (FSA) Once the minimum deductible has been met, submit a Net Deductible form with an EOB and Choice Strategies will change the FSA into a Wide Open FSA which allows for medical expenses as well. This form is available at: http://choice-strategies.com/forms-1 and should be submitted with supporting documentation for your out-of- pocket charges. http://choice-strategies.com/forms-1 Footer info here 6

7. Employee Savings Example Without FSA/DCA Gross Monthly Salary$2,500.00 Less: Federal Income Tax$333.61 State Income Tax$174.79 Social Security Tax$191.25 Net Income$1,800.35 Less: Health Care Expenses$200.00 Dependent Care$400.00 Spendable Income$1,200.35 With FSA/DCA Gross Monthly Salary$2,500.00 Less: Health Care Expenses$200.00 Dependent Care$400.00 Taxable Income$1,900.00 Less: Federal Income Tax$253.54 State Income Tax$132.84 Social Security Tax$145.35 Spendable Income$1,368.27 Monthly Savings$167.92 Annual Savings$2,015.04 Based on 13.34% Federal Income Tax, 7% State Income Tax, and 7.65% Social Security Tax Rate

8. About Your Choice Strategies Card  It is a MasterCard  Restricted to eligible vendors / providers  Must be swiped as a Credit Card Cards arrive in a plain white envelope Spouses automatically get a card Additional cards can be issued upon request to Member Services

9. Using Card for Medical Providers Reminders : Do Not Pay on the Date of Service, wait until you receive the Explanation of Benefits (EOB) from your insurance company Always give your provider your Carrier ID card and ask your provider to submit to insurance

10. Using Card at Pharmacy Reminders : Check to make sure the pharmacy has your current insurance information Use as credit card

11. Substantiation Group Name is required by Federal Law to substantiate all claims. In other words, the plan must prove that the purchases made with the Choice Strategies card were for eligible expenses. Keep all receipts when the Choice Strategies card is used Receipt Notification Process Employees are sent requests via mail or email to provide the documentation for substantiation of transactions and claims Documentation *EOBs *Rx Receipts *Provider Bills IIAS (Inventory Information Approval System) Merchants such as grocery stores, and pharmacies must be able to differentiate between health eligible and ineligible items at the point of purchase No Request for documentation if IIAS Approved Pharmacy (List available on website)

12. Substantiation Service  Voluntary Service that allows Choice Strategies to view Employees’ Explanation of Benefits from online accounts with their Carrier. 1.First, Employees must set-up online account with Carrier 2.Employee fills out HIPAA Release form with User ID and Password 3.When Employee uses Debit Card for a transaction, Choice Strategies logs in to Carrier Website and matches charge to EOB HIPAA RELEASE FORM Available on Website www.choice-strategies.com

13. End of Plan Year Plan Year: 1/1/12-12/31/12  Run-out Period - You have 3 months after the plan year ends, to submit all outstanding claims for expenses that occurred during the plan year. Reimbursement for these expenses must be submitted manually through the claim process.  Example: If the plan year ends 12/31/11, you have until 3/31/12 to submit manual claims for dates of service that occurred during your 2011 plan year. Do not charge your Choice Strategies card. If card is charged in 1/12, the transaction will pull from current plan year, 2012, funding. The IRS does not allow previous plan year expenses to be paid with current year funding.

14. Contacting Member Services  Toll Free Phone : 1-(888)-278-2555  Mon-Thurs 8:00 am – 7:00 pm EST  Friday8:00 am – 5:00 pm EST  Email : memberservices@choice-strategies.com memberservices@choice-strategies.com  Live Chat : www.choice-strategies.com www.choice-strategies.com  Mon-Thurs 8:00 am – 4:45 pm EST  Friday9:00 am – 4:45 pm EST

15. Online Account  Check Account Balances  Submit Claims Online  Edit Direct Deposit Info  View Transaction History  Upload Documentation  Report Card Lost/Stolen 15

16. How to Submit a Claim Manually  Online  Login to Online Account  Select “Request Reimbursement”  Fill out required fields  Upload Documentation  Select “Submit”  Email, Fax, or Mail  Fill out a Claim Form (available on website or by contacting Member Services)  Attach Documentation 16

17. Questions?