1. Open Enrollment Presentation Benefit year: September 1, 2015 – August 31 2016 Vantage Radiology and Diagnostic Services, A Professional Service Corporation Vantage Radiology and Diagnostic Services, A Professional Service Corporation

2. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Your opportunity to: Enroll in benefitsChange plansAdd or drop dependent(s)Enroll in a new line of coverage Open Enrollment is…….. All changes effective September 1, 2015! Vantage Radiology’s opportunity to review plans and make benefit changes

3. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. 2015 Benefit Plans BENEFITCARRIER Medical / VisionRegence BlueShield Life/AD&DUnum Voluntary Life/AD&DUnum Voluntary Short Term DisabilityUnum Long Term DisabilityUnum Employee Assistance Program (EAP)Unum Health Savings Account (HSA)Wells Fargo No carrier changes this year!

4. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. 2015 Plan Changes Medical Plans  PPO Plan: Calendar Year Deductible will increase to $1,000 per individual (3x family)  The PPO Plan Calendar Year Out-of-Pocket Maximum will increase to $3,500 per individual (2x family) Office visits – deductible and coinsurance apply for designated services Life & Disability Plans No Plan Changes!

5. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Health Savings Accounts HSA BASICS 5

6. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. A Health Savings Account (HSA) is an account that you can use to pay medical expenses. Must be in conjunction with a qualified high-deductible health plan (QHDHP) You own the account, but both you and your employer can contribute funds Tax-advantages: funds accrue tax-free and withdraw funds tax-free (if used for eligible medical expenses) What is a HSA?

7. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. How the HSA Account Works: The Big Picture Contributions Total contributions combined = Employer + Employee Earnings Growth is Tax-Free Contributions are tax- deductible Tax-Free Distributions (For “Qualified Medical Expenses”) Taxed Distributions (For any other purpose) Taxed as ordinary income, plus 20% Tax Penalty (before age 65) Health Savings Account (“HSA”) You own the HSA and all the money!

8. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Employer Contributions *** Vantage Radiology will contribute $1,500 annually (the amount of your QHDHP deductible!) to your HSA account *** The employer contribution towards the deductible is only available to employees enrolled in the HSA plan

9. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. A QHDHP is different. Preventive care is covered 100% (dw), but… Everything else goes to the deductible first. Office Visits & most Prescriptions, too. No copays. You must pay $1,500 first, before the plan starts paying 80% in network. If you have a dependent on the plan, there is no “individual” deductible. One person can meet the full aggregate $3,000 family deductible. What Do You Need To Know?

10. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Individual vs. Aggregate Deductible $1,500 $3,000 80%

11. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. HSA Contributions Vantage Radiology Contribution: $1,500 Each year, the IRS sets contribution limits These limits are for the total funds contributed, including the $1,500 employer contribution, your contributions and any other contributions 2015 limits: $3,350 for individual coverage $6,650 for family coverage

12. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Who Is Eligible for a HSA? Anyone who, as of the first of any given month is: Covered by a QHDHP Not enrolled in Medicare Not covered under other health insurance* Not another person’s dependent Not enrolled in a “full” Flexible Spending Account * Other health insurance does not include: specific disease or illness insurance, accident, disability, dental care, vision care and long-term care insurance

13. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. … Using your HSA Funds 1) Can I use my HSA funds for past expenses? NO - HSA funds are only eligible for expenses “incurred” after your HSA is established. 2) If I have a large eligible expense that exceeds my current HSA balance, can I reimburse myself later? YES – just keep good records! As you make more contributions, your balance will grow. You can withdraw the cash from your account and reimburse yourself.

14. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Dependent & Spouse Expenses Can I use my HSA Funds for my Spouse and Children’s eligible expenses, even if they are not covered on the Vantage Radiology Plan? YES – as long as their expenses are eligible (Deductibles, copays, etc.) you may use your HSA Funds. Can I use my HSA Funds for my Medicare Eligible Spouse’s expenses? YES – as long as their expenses are eligible (Deductibles, copays, etc.) you may use your HSA Funds.

15. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. What Are The Advantages of a HSA? Health Savings Account Portable - It’s yours even if you switch jobs Tax advantages Use to pay today’s expenses or save $$ for tomorrow’s Use for qualified expenses not covered by the plan Use for retirement or as additional investment vehicle You can open and fund the HSA to pay the deductible, coinsurance and other related health care costs – or you can let your account grow. HSAs are designed to help you save and pay for your health care

16. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Coverage TierTotal CostEmployee Cost QHDHP w/ HSA Plan Employee Only $479.80$0.00 Employee & Spouse/DP $1,063.30$0.00 Employee & Child(ren) $928.10$0.00 Employee & Family $1,511.60$0.00 PPO Plan Employee Only $623.80$0.00 Employee & Spouse/DP $1,382.40$0.00 Employee & Child(ren) $1,206.70$0.00 Employee & Family $1,965.30$0.00 Monthly Premiums: Medical Plans

17. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. The HSA Sounds Great – How Do I Get Started? 1. Enroll in the High Deductible Health Plan 2. Elect your own HSA contributions Deducted each pay period You can change your contributions during the year 3. Open your HSA account with Wells Fargo by filling out the application during open enrollment 4. Keep good records!

18. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Kibble & Prentice’s Benefit Resource Center (BRC) Do you have a claim that is not paying? Did a call to Regence leave you more confused about your health benefits? Are you just not sure what is covered? Contact the BRC for help! 1-866-4ourBRC 4ourBRC@kpcom.com 8:00am – 5:00pm PT

19. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. What You Need to Do! Submit enrollments forms for updates/changes Email Benefits@vrads.com with any benefits or enrollment questionsBenefits@vrads.com Update your Beneficiary information! ALL CHANGES DUE: FRIDAY, AUGUST 14TH!

20. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Thank you!

21. Copyright 2015 Kibble & Prentice Holding Company, All rights reserved. Disclosure Statement – Confidentiality These materials are produced by Kibble & Prentice for the sole use of its clients, prospective clients, and their representatives. Certain information contained in these materials are considered proprietary information created by Kibble & Prentice and/or their licensed and appointed insurance carriers. Such information and any insurance designs furnished by Kibble & Prentice are considered “Confidential Material.” Such information shall not be used in any way, directly or indirectly, detrimental to Kibble & Prentice and clients and/or potential clients and any of their representatives will keep that information confidential. Neither Kibble & Prentice nor any of its respective representatives or advisors has made or makes any representation or warranty, expressed or implied, as to the accuracy or completeness of the Confidential Material. Neither Kibble & Prentice nor their respective representatives or advisors shall have any liability resulting from the use of the Confidential Material or any errors or omission therein. These materials contain confidential information and provide general information for the use of our clients, potential clients, or that of our clients’ legal and tax advisors. Only a qualified attorney may prepare any document needed to implement any strategy explained in these materials, and the agent/broker or advisor is not in the business of practicing law, legally representing clients, or drafting legal documents.