1. 2015 Benefits Enrollment November 2014

2. Copyright © 2014 BorgWarner Inc. 2

3. 3 Benefits Not First on Your To Do list? Now is the time they SHOULD be!

4. Copyright © 2014 BorgWarner Inc. 4 November 17- December 5

5. Copyright © 2014 BorgWarner Inc. 5 Elections remain in effect for all of 2015 unless you have a qualifying life event

6. Copyright © 2014 BorgWarner Inc. 6 BorgWarner Benefits Overview  https://borgwarner.a.guidespark.com/videos/6039 https://borgwarner.a.guidespark.com/videos/6039

7. Copyright © 2014 BorgWarner Inc. 7 New for 2015: Rx Out-of-Pocket Maximum You will receive new medical cards in December

8. Copyright © 2014 BorgWarner Inc. 8 New for 2015: FSA Rollover Feature Only the Health Care FSA Allows the Rollover Feature At the end of this year, 2014, you can rollover up to $500 of your unused funds Funds over $500 will be forfeited The rollover is added to your annual contribution for the following year Doesn’t effect your contribution maximum All expenses must be incurred by 12/31/14 No longer 3/15/15

9. Copyright © 2014 BorgWarner Inc. 9 Don’t Miss Out: Upgrade Your LTD

10. Copyright © 2014 BorgWarner Inc. 10 RSP Auto Increase Service Coming Soon!  Who? Anyone who makes <$115,000 in base pay + bonus and is contributing 1% – 9% to their Savings Before Tax account  What? Service will automatically increase your Savings Before Tax contribution by 1%  When? Annually beginning April 1, 2015  How? Automatic increases will stop when your contribution reaches 10%  You may change your auto-increase elections (up to 28%) or opt out of auto increase at any time by contacting T. Rowe Price  Why? Advantages:  Reduce your current taxable income  Compounding can help your savings grow over time Look for more information on auto-increase service in the months ahead!

11. Copyright © 2014 BorgWarner Inc. 11 2015 Contribution Costs NO INCREASES to Dental or Vision Premiums! So, how do you EARN POINTS anyway…

12. Copyright © 2014 BorgWarner Inc. 12 BorgWarner Wellness Overview https://borgwarner.a.guidespark.com/videos/6351

13. Copyright © 2014 BorgWarner Inc. 13 New for 2016  New ways to earn points in 2015 for 2016 (November 1,2014 –October 31, 2015)  Weight Loss of 5%  Non-fasting blood sugar <140

14. Copyright © 2014 BorgWarner Inc. 14 Reminder: Dependent Eligibility  Dependent spouse - Lawful spouse  Working Spouse Rule remains – working spouse must enroll in his/her plan to be added to BW plan  Dependent children up to age 26  Regardless of whether they live at home, is listed as a dependent on your tax return or is married  Coverage through the end of the month the child turns 26  Children 26 and older if legally deemed permanently and totally disabled  Child: biological, legally adopted; stepchild; legal guardianship; QMCSO 14

15. Copyright © 2014 BorgWarner Inc. 15 Enrolling Online Everyone MUST Go ONLINE and Do One of the Following:  Elect to keep coverage the same as 2014  Change coverage  Elect to “Waive Coverage” OR …

16. Copyright © 2014 BorgWarner Inc. 16 How To Enroll Online 1.Login to Workday: 1. Go to www.borgwarner.com/benefits 2.Review current coverage: 1.Click “Benefits” worklet 2.Under View click on “Benefit Elections” 3.Complete your 2015 online enrollment: 1.Go to “Inbox” 2.Click on “Open Enrollment” MUST ENROLL BY: DECEMBER 5

17. Copyright © 2014 BorgWarner Inc. 17 Supporting Your Enrollment www.borgwarner.com/benefits

18. Copyright © 2014 BorgWarner Inc. 18 Questions?

19. Copyright © 2014 BorgWarner Inc. 19 Thank You For Your Attention Fuel Economy EmissionsPerformance Our Vision  A Clean, Energy-Efficient World Our Mission  Deliver Innovative Powertrain Solutions that Improve Fuel Economy, Emissions & Performance

20. Copyright © 2014 BorgWarner Inc. 20 Additional detailed slides you can use Appendix

21. Copyright © 2014 BorgWarner Inc. 21 FSA Timeline for 2015 and 2016

22. Copyright © 2014 BorgWarner Inc. 22 Health Care FSA Timeline for 2015 Note: all expenses must be incurred by 12/31/2015 2015 claims must be submitted to Cigna by 3/31/2016

23. Copyright © 2014 BorgWarner Inc. 23 Don’t Miss Out: Upgrade Your LTD

24. Copyright © 2014 BorgWarner Inc. 24 Reminder: Working Spouse Rule  Working spouse is required to enroll in the medical coverage offered through their employer in order to be added to a BW plan  Here’s How It Works  If your spouse is eligible for, but does not to enroll in, their own employer’s group plan, they WILL NOT be eligible for BW coverage  If your spouse is enrolled in their employer’s plan, you may add them as a dependent to BW plan, but the BW plan will pay secondary coverage ONLY  If you enroll in both plans, benefits under each plan are coordinated. The total reimbursement from both plans cannot be more than the allowable benefit under the BW plan 24