1. Avidia Bank Health Savings Account (HSA) Program Implementation

2. Implement a Successful Program Set Goals and Establish Program Design Educate Employees Facilitate Enrollments and Contributions Provide Ongoing Resources and Encourage Participation

3. Set HSA Goals Determine what your company wishes to achieve. Premium savings Savings on payroll taxes with pre-tax contributions Employee recruitment with high-quality benefits Improved employee health Reduced health insurance claims Reduced sick time Improved employee morale

4. Establish HSA Program Design Make program attractive and increase enrollment potential with: Initial employer funding Pre-tax payroll deductions Premium cost sharing between employer and employee Matching contributions with a Section 125 Cafeteria Plan Incentivize healthy living, like the completion of a health risk assessment, with HSA contributions.

5. Communicate Key Messages How an HSA works Benefits of an HSA Health plan terms Deductible Out of pocket Co-insurance Eligible Medical Expense Contribution terms Pre-tax Tax-deductible Tax-deferred

6. Convey Employee Advantages Funds roll over from year to year Differs From typical Flexible Spending Accounts (FSAs) and Health Reimbursement Accounts (HRAs) Triple tax benefit - Account contributions, earnings and qualified distributions are all tax-exempt Portability Tax-free withdrawals for Qualified Medical Expenses even if qualifying coverage ends Potential to use like an IRA for an added retirement benefit Long-term investment opportunities (Not FDIC insured) Control over healthcare dollars

7. Provide Learning Opportunities Schedule employee meetings View Avidia Bank’s HSA pre-enrollment presentation Email, post or provide employee information as outlined in the Communication Calendar Allow your employees’ spouses to attend Direct employees to savings and decision tools www.HSAvidiabank.com Communicate employer contribution amount Identify premium savings, company portion

8. HSA Myths HSAs are for the healthy and wealthy. Traditional plans do not typically limit out-of-pocket expenses while HSA-compatible plans generally cover expenses at 100% after the maximum and provide certain preventive care services before the deductible is met. HSAs only shift costs from employers to employees. HSA plans may allow employers to offer healthcare coverage that might otherwise be too expensive. Employees typically save on premiums. Employer contributions provide funds for employees to use or save for the future. HSAs have a triple tax benefit for added employee savings

9. Facilitate Enrollments and Contributions

10. Contribute  Once your pre-tax Section 125 Cafeteria Plan is established:  Communicate matching employer contributions (if applicable)  Gather employee contribution information  Begin making contributions:  Direct Deposit,  Enroll for Business Express (on-line banking) or  By check

11. Enrollment Information Schedule a meeting with Avidia Bank HSA specialist for on-site enrollment engagement. Visit the employer section of HSAvidiabank.com where you will find links to both on-line and manual enrollment forms.

12. Provide Ongoing Support

13. Support & Resources Communicate Resource Provided by Avidia Bank – Tax Documents – Ongoing educational resources – www.HSAvidiabank.com www.HSAvidiabank.com HSA Education FAQ – Around the clock account access Internet Banking – Exceptional customer service Toll free number 800-508-2265 Email – hsa@avidiabank.com

14. Implement Wellness Program Wellness programs typically improve employee health and reduce claims. Consider HSA Contribution incentives for: – Health risk assessments – Documented exercise – Stop Smoking program completion – Weight management program participation

15. Review Your Program Annually Contact Insurance Broker annually to review your Health Insurance program and Contact Avidia Bank for ongoing employee support & education

16. Thank You At Avidia Bank we are dedicated to helping you achieve your HSA program goals. If you have questions or need assistance contact us at 800-508-2265 or email hsa@avidiabank.com hsa@avidiabank.com