1. September 1, 2009 OPEN ENROLLMENT 2009-2010

2. Overview of Workforce Solutions Benefits Package Financial Benefits Update Health and Welfare Update Changes for 2009-2010 Open Enrollment

3. Workforce Solutions offers a comprehensive benefits package which includes: Health benefits Dental benefits Vision benefits Reimbursement benefits Disability benefits Retirement Income benefits Life Insurance benefits Cafeteria Plan benefits Tuition Reimbursement benefits

4. Profit Sharing 401a *Company invests 7% of your annual salary after 6 months Social Security Over the course of your career, Workforce Solutions pays ½ and you pay ½ Personal Savings 457b Long-term savings Multiple investment options Tax Advantages Compound tax deferred growth Employee can contribute on 1 st day of employment

5. Long-Term Disability Accident Insurance (AD&D) Medical Dental HCR & DCR Short Term Disability Vision Life Insurance Tuition Reimbursement Dependent Life Insurance Prescription Drugs

6. ADDITIONAL LIFE INSURANCE 401(a) Multiple investment funds CHILD CARE AND DEPENDENT CARE REIMBURSEMENT TUITION REIMBURSEMENT DEPENDENT LIFE INSURANCE SHORT AND LONG-TERM DISABILITY DEPENDENT VISION DENTAL

7. Workforce Solutions’ Profit Sharing Plan –After 6 months of continuous employment, Workforce Solutions contributes 7% of your annual salary into our Profit Sharing Plan (401a) –Along with Social Security it provides the foundation for retirement –Completely funded by Workforce Solutions 457(b) Plan –Long-term savings plan with pre-tax benefits –Most important things to remember: START SAVING EARLY - how long you save is more important than how much you save (compounded growth) DIVERSIFY your investments to minimize risk

8. Deductibles –$500 individual/$1500 family deductible Out-of-pocket max. –In Network-$2,000 –Out of Network-$4,000 Co-Insurance –In Network-80% –Out of Network-60% –Doctor’s Co-pay: $20 Prescriptions –Non-Preferred Brand Name Co-pay: $45 –Preferred Brand Name Co-pay: $30 –Generic Drug Co-pay: $15

9. TOTALEmployerEmployee COSTMonthly Bi-Weekly Employee Only324.22 0 Employee+Spouse718.69324.22394.47197.24 Employee+Children669.54324.22345.32172.66 Employee+Spouse+Children1064.01324.22739.79369.90

12. Examples of Minor Care Covered at 80% Misc. Services - Labs & Tests Sealants Space Maintainers Palliative Restorative Services - Including Simple Extractions Examples of Major Care Covered at 50% General Services Anesthesia Stainless Steel Crowns Endodontic Services Periodontal Services Scraping, scaling, root planning Oral Surgery Services Crowns Prosthodontic Services

13. Pre-treatment Estimates Always get a pre-treatment estimate on any procedure that is expected to be $150 or more Alternative Course of Treatment Sometimes there are several ways to treat a particular dental problem In determining the amount payable, the dental carrier will provide benefits for services that meet GENERALLY ACCEPTED DENTAL STANDARDS that will accomplish a SATISFACTORY result In this case, benefits may be based on a less costly procedure than what your dentist recommended Benefit determinations are NOT treatment decisions. The patient and the dentist make all treatment decisions.

14. TOTALEmployerEmployee COSTMonthly Bi-Weekly Employee Only17.74 00 Employee+Spouse36.6617.7418.929.46 Employee + Children40.117.7422.3611.18 Employee+Spouse+ Children65.0617.7447.3223.66

15. TOTALEmployerEmployee COSTMonthly Bi- Weekly Employee Only4.5 00 Employee+Spouse11.244.56.743.37 Employee + Children10.784.56.283.14 Employee+Spouse+Children17.144.512.646.32

16. Vision provider will be CompBenefits $10 Exam Fee $15 Lenses/Frames

17. Boston Mutual is the provider (no changes) Available to Employees ONLY Dependent Life is available through MetLife Insurance Benefit Amount: $25,000 Biggest mistake made by employees: Not completing a beneficiary form During Open Enrollment ALL Employees are required to fill out this form.

18. **Rate sheet will be passed out for review.

19. Only work-related courses or those which maintain or improve skills required in their current employment are allowed. Courses must be taken at an accredited college, university, approved trade school, or approved technical school. On-line courses will only be approved if they are being offered through an accredited institution. Employees must complete one year of full time employment to become eligible.

20. Undergraduate Maximum Reimbursement 2 years of employment$1,500 3 + years of employment $2,500 Graduate Maximum Reimbursement 2 years of employment$1,500 3 + years of employment$3,000 Reimbursable expenses include tuition, certain administrative fees, laboratory and technical fees, and required textbooks. Incidental fees such as parking permits, supplies, and recreation fees are not covered under this plan.

21.  Before enrolling in a course, employees must apply for education reimbursement and have it approved by his or her supervisor. The education reimbursement forms will be available in the Human Resource Department. Final approval will be determined by President/CEO. Reimbursement will be made upon successful completion of the course (a grade of ”B” or better). In order to receive payment, the employee must provide a copy of the official grade report and all relevant receipts. Any employee who separates from Workforce Solutions within two (2) years of receiving any tuition reimbursement will be required to repay any tuition paid on his/her behalf during the last twenty-four (24) months of employment. Any amount owed under this tuition reimbursement program becomes immediately due and payable at the time of separation.

22. 1 day to enroll AUGUST 2006 STOP