1. Your 2014 Benefits Annual Enrollment Employee Presentation October 2014

2. Do I have to enroll? If you are currently enrolled in Kellogg benefits, your selection will automatically roll-over to next year unless you make a change. 2013 2014 HSAHSA Option A PPO HRA HSA Option B Enrollment required for: –Flexible Spending Account –Health Savings Account –Vacation purchase 2 Annual Enrollment November 4-15, 2013

3. Watch Some Videos How are all three medical plans alike? How are the medical plans different ? Highlights What’s New for 2014 Currently enrolled in HRA? The HRA Plan will not longer be available in 2014. Be sure to use your HRA funds before January 1, 2014. Any remaining balance in your HRA will be forfeited. Check your HRA balance by contacting your medical carrier, CIGNA or BCBSMI. New Medical Plans in 2014 HSA Option A (Modified) HSA Option B PPO Plan (Modified) HMO Medical Plans available in some locations 3 New

4. Save more! Per IRS guidelines, HSA maximum contributions are increasing to $3,300 for individual coverage and $6,550 for family coverage in 2014. PPO changes include: –Annual deductible –Out-of-pocket maximum –Prescription drug co-pay and co-insurance Voluntary AD&D coverage will be a separate election in 2014. 4 Highlights What’s New for 2014 Coverage LevelCompany Contribution Employee Contribution Total Contribution Individual$500$2,800$3,300 Family$1,000$5,550$6,550

5. 2013 Feeling Gr-r-reat! REWARDS! –Employees must complete the online Health Assessment during Benefits Annual Enrollment in order to claim any REWARDS! –Go to the Kellogg Benefits Center, step #4 of the enrollment checklist, to complete the online Feeling Gr-r-reat! Health Assessment 5 Highlights What’s New for 2014 Same-gender spouse –Employees legally married to a same gender spouse can change their relationship to “spouse” for benefit coverage Stop imputed income Update beneficiary information – Call the Kellogg Benefit Center by November 30 th

6. HSA Medical Plans – Modified and New 2014 Options 6 HSA Option A (modified)HSA Option B In-networkOut-of-networkIn-networkOut-of-network Annual Deductible $1,900/individual $3,800/family $3,800/individual $7,600/family $2,400/individual $4,800/family $4,800/individual $9,600/family Annual Out-of-Pocket Maximum (includes annual deductible) $3,250/individual $6,500/family $6,500/individual $13,000/family $4,000/individual $8,000/family $8,000/individual $16,000/family Kellogg Contribution $500/individual $1,000/family $500/individual $1,000/family Preventive Care 100% (no annual deductible) 60% (after annual deductible) 100% (no annual deductible)60% (after annual deductible) Office Visit Primary Care or Specialist 80% (after annual deductible) 60% (after annual deductible) 80% (after annual deductible)60% (after annual deductible) Hospital (inpatient or outpatient) 80% (after annual deductible) 60% (after annual deductible) 80% (after annual deductible)60% (after annual deductible) Prescription Drugs After Annual Deductible Generic Preferred Brand Non-Preferred Brand Retail Pharmacy You Pay: $7 co-pay 25% ($25 min, $50 max) 35% ($50 min, $100 max) Mail Order You Pay: $15 co-pay 25% ($65 min, $125 max) 35% ($125 min, $250 max) Watch a Video How an HSA plan works New Changes noted in bold blue

7. Health Savings Account If you enroll in a HSA Medical Plan, you will have a Health Savings Account. Your Health Savings Account is administered through the Kellogg Benefits Center. Once you activate your account you can: –Receive Kellogg contributions Deposited into your account by January 3, 2014 –Make your own contributions via payroll deduction Deposited after each payroll deduction You can view your Health Savings Account balance and transactions anytime at kelloggbenefitscenter.com To contribute (and receive Kellogg Contributions) to a Health Savings Account you cannot be covered under another health plan, such as Medicare or a PPO. Refer to the Kellogg Benefits Center website for more information. 7

8. PPO Plan - Modified 8 20132014 In-networkOut-of-networkIn-networkOut-of-network Annual Deductible $400/individual $1,200/family $800/individual $2,400/family $500/individual $1,500/family $1,000/individual $3,000/family Annual Out-of-Pocket Maximum (includes deductible) $2,000/individual $6,000/family $4,000/individual $12,000/family $2,600/individual $7,800/family $5,200/individual $15,600/family Kellogg ContributionNone Preventive Care 100% (no annual deductible) 60% (after annual deductible) 100% (no annual deductible)60% (after annual deductible) Office Visit Primary Care or Specialist 80% (after annual deductible) 60% (after annual deductible) 80% (after annual deductible)60% (after annual deductible) Hospital (inpatient or outpatient) 80% (after annual deductible) 60% (after annual deductible) 80% (after annual deductible)60% (after annual deductible) Prescription Drugs Generic Preferred Brand Non-Preferred Brand 2013 Retail Pharmacy You Pay: $7 co-pay 25% ($25 min, $50 max) 35% ($50 min, $100 max) 2013 Mail Order You Pay: $15 co-pay 25% ($65 min, $125 max) 35% ($125 min, $250 max) 2014 Retail Pharmacy You Pay: $10 co-pay 40% ($30 min, $60 max) 50% ($75 min, $150 max) 2014 Mail Order You Pay: $25 co-pay 40% ($75 min, $150 max) 50% ($187.50 min, $375 max) Watch a Video How a PPO plan works Changes noted in bold blue

9. Dental Plan – No Change 9 Plan FeaturesBasePremium Annual Deductible You pay this amount before the plans pay anything. $ 50 single $150 family $50 single $150 family Co-insurance The plan pays this amount after you reach your deductible. Preventive Care (Coverage for exams and cleaning) 100% of CIGNA approved amounts, no annual deductible 100% of CIGNA approved amounts, no annual deductible Diagnostic/Restorative Care (Fillings, X-rays, root canals, oral surgery, inlays, onlays, crowns) 70% of CIGNA approved amounts 80% of CIGNA approved amounts Prosthodontic Care (Occlusal guards, bridges, dentures) 50% of CIGNA approved amounts 50% of CIGNA approved amounts Orthodontia (No age limit) Not Covered 50% of CIGNA approved amounts Implants 50% of CIGNA approved amounts Maximum When the dental plan payments reach these maximums, you pay 100% of all other expenses. Annual Maximum (Per covered person) $1,200$2,000 Orthodontia Lifetime Maximum (Per covered person) N/A$2,000

10. Vision Plan – No Change 10 Co-payment The plan pays 100% after you meet each co-payment per visit. Eye Exam (One visit every 12 months) $10 Lenses (Plan covers replacement of lenses once every 12 months) $25 (applies to both lenses and frames) Plan provides an allowance of up to $120 for frames Contacts (Plan covers replacement of contacts once every calendar year instead of frames/lenses during the same period) $0 Plan provides an allowance of up to $125

11. Flexible Spending Accounts Flexible Spending Accounts (FSAs) help you cover your expenses – tax free There are two types of Flexible Spending Accounts –Health Care/Limited Purpose FSA –Dependent Day Care FSA “Use it or lose it” 11

12. Type of FSAHealth CareLimited Purpose Available with Medical Plan Use it to pay for Medical, dental, vision –Annual Deductibles –Co-pays –Co-insurance –Other costs not covered by your plan Dependents’ out-of- pocket costs Dental, vision –Annual Deductibles –Co-pays –Co-insurance –Other costs not covered by your plan Dependents’ out-of- pocket costs Other things to know May be used to reimburse medical expenses only after annual deductible met 12 Flexible Spending Accounts (FSAs) Health Care FSA vs. Limited Purpose FSA

13. Dependent Day Care FSA Use the Dependent Day Care FSA to reimburse yourself on a tax-free basis for day care, day camp, elder care or other expenses you pay because: –You and your spouse/domestic partner (if married) work –You and your spouse/domestic partner (if married) go to school full time –Your spouse isn’t physically or mentally able to care for himself or herself 13 The Dependent Day Care FSA is not intended to help you pay for your child’s healthcare. You can set aside money for your child’s health care in the Health Care FSA.

14. Vacation Purchase You are eligible to purchase 5 additional vacation days if you have: –Less than 25 years of service (eligible for less than six weeks of annual vacation accrual) –Less than one week of vacation carried over from 2013 into 2014 Pay through pre-tax payroll deductions through 2014 14 If you do not plan to use the additional week of purchased vacation before December 30, 2014, you may submit a request for a refund.

15. Enroll in Your Benefits Visit the Kellogg Benefits Center website during Annual Enrollment –View benefits information beginning October 18, 2013 –Enroll November 4 – 15, 2013 Access the website two ways: –Go to www.kelloggbenefitscenter.com from any computer with Internet access –Employees who currently use the myHR Portal to access their benefits may also link to the Kellogg Benefits Center website from there You can also enroll over the phone by calling the Kellogg Benefits Center at 1-888-280-6933 15 Additional Hours During Annual Enrollment: Representatives available at 1-888-280-6933 from 8 am to 6 pm Eastern time, Monday through Friday.

16. 11/4/1316 You can access your retirement, medical and insurance benefits through the Kellogg Benefits Center: You can access the following benefits and programs through the myHR Portal and myHR Service Center: MedicalLife Insurance PharmacyAccidental Death & Dismemberment DentalRetirement Plans VisionFlexible Spending Accounts Disability/Leave of Absence Feeling G-r-r-reat Other programs such as Tuition Reimbursement, Workers’ Compensation, Vacation Purchase, Employee Stock Purchase Plan, Employee Discount Program, Adoption Assistance How To Access Your 2014 Benefits

17. ANNUAL ENROLLMENT 2014 COMMUNICATIONS 17  Oct 1: Notice of Exchanges  Oct 4: Notice of Creditable Coverage  Oct. 15: myTotalRewards Newsletter  Oct 9: Feeling Gr-r-reat Postcard, to eligible employees reminder to complete Health Assessment to claim REWARDS!  Oct 25 – Nov 4 – NUH Mailer / Salaried email Annual Enrollment notice  Nov 4: Microsite linked in annual enrollment step #1 October 2013 November/December 2013 Annual Enrollment Webinars Oct. 22, 2-3 PM ET Oct. 29, 7-8 PM ET Nov. 12, 2-3 PM ET Nov. 13, 11-12 PM ET  Oct 15: Postcard - What’s changing for 2014; promote decision KBC tools and resources available for enrollment  Oct 18: Benefit Guide Microsite and Health Care Cost Comparison Tool link on KBC homepage Annual Enrollment Communications  Nov 4: On KBC AE Checklist - HSA user guide, Quick Guides, SBC’s, SPD’s, HIPPA Notice  Dec 11-16: NUH Mailer/Salaried Email - HSA User Guide for 2014 HSA enrollees