2. Presented by Bob Wojciechowski, CFC, CC, ACB 2-25-2013 Your CONEXIS FSA Sign Up and Save Money

3. The Benefits of an FSA  Flexible spending accounts (FSAs) are part your benefits package Health FSA Dependent care FSA  Allows you to use pre-tax dollars to pay for qualified expenses  Advantages Lowers your taxable income so you pay less in taxes Paying less in taxes means more money in your paycheck Save money on out-of-pocket expenses that you’re already paying for Helps reduce the impact of rising health care costs and expensive child care services

4. Health FSA

5. Health FSA Advantages  Set aside pre-tax dollars to pay for eligible health care expenses Deducted from paycheck in equal amounts throughout the plan year  Your entire election amount is available on the first day of the plan year  FSA funds can be used for eligible expenses Expenses incurred by you, your spouse, and eligible dependents  Cost-saving opportunity Reduced taxes Increased take-home pay Dollar-for-dollar value when using FSA funds to pay for eligible expenses

6. Health FSA Savings Example

7. The Easiest Way to Pay  The CONEXIS Elite Visa ® Benefit Card gives you instant access to your health FSA funds Easy to use – just swipe and go! But be sure to keep your receipts  Instant payment of your eligible expenses No paying out-of-pocket  Reduces your paperwork No need to submit a claim and wait for a reimbursement check The CONEXIS Elite Benefit Card is issued by UMB Bank, n.a. pursuant to a license from Visa U.S.A. Inc.

8. Health FSA Expenses

9. Hundreds of Eligible Expenses  Co-pays, co-insurance, and deductibles  Qualified dental expenses Cleanings, X-rays, fillings, and braces  Qualified vision expenses Eye exams, LASIK, eyeglasses, and contacts and solutions  Qualified professional services Chiropractic services and acupuncture  Prescription drugs, over-the-counter medicines*, and insulin  Many over-the-counter health care-related items Bandages, thermometers, blood pressure monitors, etc. *Requires a prescription from a doctor to be an eligible expense; insulin is the only exception

10. Rules for Over-the-counter Medicines  Health care reform changed reimbursement requirements  Over-the-counter (OTC) medicines are eligible health FSA expenses only if prescribed by a doctor Electronic or written prescription Prescription issued by a doctor (or another individual who can legally issue a prescription) in the state where you purchase the OTC medicines  Examples: Allergy and sinus medicines Aspirin and pain relievers Cough suppressants, cold and flu medicines First aid creams, ointments, and sprays Rules do not apply to OTC health care-related items and insulin

11. Ineligible Health FSA Expenses  No health FSA funds for cosmetic or general health items  Ineligible expenses: Cosmetic surgery and procedures (including teeth whitening) Personal use items (toothpaste, makeup, deodorant, etc.) Herbs, vitamins, and supplements used for general health Non-prescribed OTC medicines (except insulin) Prescription drugs imported from another country Insurance premiums Family or marriage counseling Expenses for services outside coverage period Expenses reimbursed by another insurance provider or health plan This list is not inclusive; for more information visit www.conexis.com/myfsa

13. Sign Up and Save Money  Think about how much you will spend on health care and dependent care expenses in the upcoming plan year Review a list of eligible expenses and informative FAQs on the CONEXIS website  Figure out how much to put in your FSA Use the online calculators on the CONEXIS website  Sign up during your employer’s open enrollment  When the plan year begins, your FSA contributions will be deducted in equal amounts throughout the plan year Total health FSA election amount is available the first day of the plan year Dependent care FSA funds accumulate throughout the year

14. Helpful Online Resources  Online tools and informative resources Savings calculators Savings examples List of hundreds of eligible expenses Participation guidelines and FAQs  Visit www.conexis.com/myfsa