1. Considering a Health Savings Account (HSA)?

2. Basic HSA Plan Concept Part II: Health Savings Account HSA Concept Covers illness or injury after the deductible, and certain preventive care services at no cost to you. Pays for Qualified Medical Expenses not covered by the health plan. 2011SingleFamily Min. Deductible $1,200$2,400 Max. Out of Pocket $5,950$11,900 2012 SingleFamily Min. Deductible $1,200$2,400 Max. Out of Pocket $6,050$12,100 Part I: High Deductible Health Plan Max. ContributionSingleFamily 2011$3,050$6,150 2012$3,100$6,250

3. Basic HSA Concept Contributions Earnings Tax-Deferred Growth Tax-Deductible/ Pre-Tax Contributions Tax-Free Distributions (For Qualified Medical Expenses) HSA Normal Tax (NON-qualified expenses if you are 65 or older) - Compare to an IRA

4. Who is Eligible for an HSA? Not covered by any other non HSA-compatible health plan Not claimed as a dependent on another person’s tax return (excluding spouses per Internal Revenue Code) Not enrolled in Medicare Individuals who are covered by an HSA-compatible health plan are qualified if they are:

5. Advantages of an HSA »Funds roll over from year to year »No “use it or lose it” provision »Tax benefits on contributions, earnings and distributions »Contributions are either pre-tax (via paycheck) or tax-deductible »Portability »Funds follow you »Tax-free withdrawals for Qualified Medical Expenses even if qualifying coverage ends »Long-term investment opportunities »(Not FDIC insured) »Control over healthcare dollars

6. Online Tools http://hsabank.com/Calculators

7. Internet Banking www.hsabank.com/internetbanking

8. Contributions Options »How are they made »Online »Check »Rollover (HSA or IRA) »Catch-up Contribution »Who makes them »Accountholder »Employer »Third-party Year Individual Family 2011$3,050$6,150 2012$3,100$6,250 »Maximum Limit Accountholders covered under an HSA-compatible health plan who are age 55 or older and not enrolled in Medicare are eligible to make an annual catch-up contribution of $1,000 An accountholder’s spouse must have their own HSA, be age 55 or older and not be enrolled in Medicare to be eligible to make the catch-up contribution.

9. Distribution Options Debit card from Visa ® Reimbursement from HSA Bank through Internet Banking by linking customer’s Personal Bank account to their HSA account and scheduling a bank to bank transfer of funds HSA checks Withdrawal Form –Mail to HSA Bank

10. Eligible Medical Expenses »Doctor and hospital visits »Medical equipment »Dental care, braces, dentures »Vision care, glasses, contacts »Prescription medications You can use your Health Savings Account (HSA) to pay for a wide range of eligible medical expenses for yourself, your spouse or tax dependents. Funds used to pay for eligible medical expenses are always tax-free and you can continue to use your HSA funds even if you’re not covered by an HSA-compatible plan. *A list of Qualified Medical Expenses can be found in IRS Publication 502, http://www.irs.gov/pub/irs-pdf/p502.pdf. As described in IRS publication 969, http://www.irs.gov/pub/irs-pdf/p969.pdf, over-the- counter medications are considered Qualified Medical Expenses for HSA purposes.http://www.irs.gov/pub/irs-pdf/p502.pdf http://www.irs.gov/pub/irs-pdf/p969.pdf »Premiums for long-term care insurance »Premiums for COBRA »Premiums for coverage while receiving unemployment compensation »Premiums for individuals over age 65

11. Account & Investments »Savings Account »Interest bearing and FDIC insured »(Rates subject to change visit www.hsabank.com) »Self-directed Brokerage (Not FDIC Insured) »Stocks, bonds and thousands of mutual funds »Mutual Fund Platform (Not FDIC Insured) »Top performing mutual fund suite similar to 401K Investment products are not FDIC insured, are not a deposit or other obligation of or guaranteed by HSA bank, and are subject to investment risks. Investment Options

12. Spanish Resources Customer Service (866) 357-6232 7 a.m. – 9 p.m., CT, Monday – Friday Forms Website

13. Employees & Accountholders Client Assistance Center (800) 357-6246 askus@hsabank.com M – F, 7 a.m. – 9 p.m., CT Spanish Language Support (866) 357-6232 M – F, 7 a.m. – 9 p.m., CT Service and Support