1. © 2012 United HealthCare Services, Inc. 1 Health Reimbursement Accounts (HRA) Last modified: 9/27/11

2. © 2012 United HealthCare Services, Inc. 2 HRA key features Last modified: 8/17/12 Employer contributions Annual lump sum, pro-rated Account rollover Percent, flat, capped amounts Incentive contributions Stored separately with rollover dollars Covered services Deductible, coinsurance, copay, allowable medical expenses Initial deductibles Individual, family Claim auto-reimbursement HRA/FSA combination Account stacking of HRA pays first, then FSA

3. © 2012 United HealthCare Services, Inc. 3 An HRA example Last modified: 9/27/11

4. 4 Using incentives with HRAs Last modified: 7/9/12 Build health awareness and achieve behavioral change Purpose: Available to both employee and spouse No point system – dollar amounts only Customer specific incentive programs Details: © 2012 United HealthCare Services, Inc.

5. 5 Using an HRA and FSA together Last modified: 9/27/11

6. © 2012 United HealthCare Services, Inc. 6 HRA pharmacy only debit card Last modified: 7/19/12 Convenient alternative for members to access HRA funds when pharmacy is integrated with medical Program partnership with 11 outside PBMs including: –OptumRx –Express Scripts –Express Scripts (Medco) –CareMark About the debit card: