1. ® Transportation Reimbursement Account ADP National Account Services, ProBusiness Division It Pays to participate! A Division of ADP National Account Services

2. ® What is the Transportation Reimbursement Account? Section 132(f) of the Internal Revenue Code provides that employers can provide certain employee work transportation benefits to employees on a tax-free basis. Employees can obtain this benefit by electing to contribute a portion of their employer compensation on a pre-tax basis, to fund from which they will receive tax-free reimbursement for qualified transportation expenses.

3. ® Your Transportation Reimbursement Account Components Qualified Parking Expense permits employees to pay for their share of expenses for parking on or near the Employer’s premises or at a location from which the employee commutes to work on a pre-tax salary reduction basis. costs of parking at or near employee’s residences are not reimbursable.

4. ® Your Transportation Reimbursement Account Components Transit Pass Expenses permits employees to pay for their share of expenses for mass transit passes, vouchers, etc. for commuting to work on a pre-tax salary reduction basis.

5. ® Your Transportation Reimbursement Account Components Commuter Highway Vehicle (Van Pool) Expenses permits employees to pay for their share of expenses for van pool for commuting to work on a pre-tax salary basis. “Van Pooling” means transportation between the employee’s residence and place of employment in a “commuter highway vehicle”

6. ® Your Transportation Reimbursement Account Components Commuter Highway Vehicle (Van Pool) Expenses A commuter highway vehicle is a highway vehicle with a seating capacity of six or more adults (not including the driver) and where at least 80% of the mileage use for a year is utilized for the purposes of transportation employees between their residences and places of employment and on trips which the number of employees carried is at least half of the adult seating capacity of such vehicle (not including the driver).

7. ® Your Transportation Reimbursement Account Plan Maximums The Internal Revenue Service provides for reimbursement as follows: Up to $195.00 per month for parking Up to $100.00 per month for Transit and Van Pool expenses combined.

8. ® How Do Transportation Reimbursement Accounts Work? Complete an election form authorizing deduction on a pre-tax basis from each paycheck. Your contributions will be placed into your account throughout the plan year As you incur* expenses, submit a claim form, receipts, and/or required documentation to ProBusiness ProBusiness will reimburse you for your expenses *Incurred means a Plan Participant has been provided services that gives rise to an expense, not when the Plan Participant is formally billed, charged for, or pays for the services.

9. ® Changing your Transportation Reimbursement Election Unlike the Flexible Spending Reimbursement Account plans, where an employee must experience a qualified status change to make an election change, an employee contributing in to the Transportation Reimbursement Account may make changes just by choice. The frequency of how often an employee can make an election change for this type of reimbursement account, is determined by the plan sponsors (your employer) account design.

10. ® Enroll Using The Web! Access ProBusiness’ Web site from work or home at www.probusiness.com www.probusiness.com Refer to your step-by-step on-line instructions Once enrolled you will receive:  Confirmation your data was received  A welcome kit with a confirmation statement and reimbursement schedule following open enrollment

11. ® Enroll in your Reimbursement Account Plans today! It Pays to participate! A Division of ADP National Account Services