1. Overview of your Health Savings Account (HSA) Insert name of audience Insert date

2. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Instructions to presenter There are a number of items in this presentation that need to be customized for your audience. –Slide 7: Update if the employer does not support payroll deduction –Slide 8: Update if the employer does not support payroll deduction –Slide 18: Remove payroll deduction if not supported by the employer –Slides 24 and 25: Remove whichever enrollment method is not appropriate As always, remove slides as needed based on level of customer knowledge and time available. In addition, when printing the notes, you can see the script more easily if you select File/Send to/Microsoft Word, and choose “Notes below the text”. That way, longer scripts will flow to the next page. 2

3. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Agenda 3 HSA trends Making the most of your account Qualified medical expenses Making deposits to your account Managing your HSA online Signing up for an HSA Common questions Where to go for help Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose value.

4. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 4 Optum Bank ℠, Member FDIC Established in 2003 Subsidiary of Optum – owned by UnitedHealth Group Deposits are insured by the FDIC up to $250,000 Focuses solely on health care banking We have more than $2.8 billion in assets One of the nation’s leading providers of health savings accounts We administer over 1.5 million individual health savings accounts Serves thousands of employers, families and individuals

5. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 5 You can expect Access to highly trained HSA specialists Responsiveness Online account enrollment Online education resources Easy-to-use online account management Access to highly trained HSA specialists Responsiveness Online account enrollment Online education resources Easy-to-use online account management

6. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. What is an HSA? Deposit money into your HSA. 6 Health Savings Accounts (HSAs) are designed to help you save and pay for qualified medical expenses Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose value. Save on taxes. Invest your savings in mutual funds. Use your HSA to pay for qualified medical expenses. $

7. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 7 HSA overview Requires a qualifying high-deductible health plan (HDHP) Grows over time and can be invested Used to pay for qualified medical expenses immediately Account funds belong to you Funded by you, your employer or others Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose value.

8. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 8 What you need to know about an HSA You’re in charge of managing your HSA Annual contribution limits are set by the IRS Deposits can be made at any time and are available immediately All deposits up to the annual IRS limit are income tax-free Withdrawals made for qualified medical expenses are not subject to income tax Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose value.

9. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. HSA eligibility 9 You are eligible to open and contribute to an HSA if: You are covered by an HSA qualifying high deductible health plan (HDHP) You are not covered by any other health plan that is not a high deductible plan You are not entitled to Medicare, TRICARE or TRICARE for Life You have not received VA benefits within the past three months You are not claimed as a dependent on someone else’s tax return You are not covered by a health care flexible spending account (FSA)

10. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Contribution limits The IRS determines how much you can deposit into your HSA each year. Amount of contribution In 2015, you can contribute up to $3,350 for individual coverage and up to $6,650 for family coverage. In 2016, the limit for individuals remains at $3,350 and the limit for families increases to $6,750. Contribution rules Those 55 years of age or higher, but not yet entitled to Medicare benefits, can fund an additional $1,000/year “catch-up” contribution. Additional contribution 10

11. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. How an HSA helps you save The money Steve puts into his HSA is income tax-deductible Any money Steve withdraws from his HSA to pay for qualified medical expenses is withdrawn income tax-free Steve may earn interest on his account, and it is not taxable The amount not spent during this year carries over for use in future years 11

12. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. How much did Steve save? 12 In 2015, Steve will deposit $6,650 into his HSA, the maximum contribution for family coverage 1 1 Steve will withdraw $3,000 to pay for qualified medical expenses for himself and his family 2 2 Steve earns interest on his account 3 3 Steve will carry over $3,650 HSA dollars (contributions – expenses + account earnings) into the next year 4 4 Steve’s federal and state income tax and FICA savings for the year are $2,504* Steve will not have to pay income taxes on the $3,000 as long as he uses it to pay for qualified expenses Steve does not have to pay income taxes on his interest With a traditional plan, Steve wouldn’t have this carryover option, which helps him save for the future *Assumes a 25% federal tax rate, 5% state tax rate and 7.65% FICA

13. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Using your HSA funds 13 Use the funds in your HSA Build balances to cover your HDHP deductible Save for the future and grow funds tax-free Use your HSA funds now, or save for the future

14. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. How you can make the most of your coverage Health care consumerism Make informed choices Look for ways to lower health care costs Own your health care decisions Understand your medical coverage Maintain a healthy lifestyle Use your preventative care coverage to catch health issues early 14

15. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Use HSA dollars to pay for qualified medical expenses for your spouse or dependents HSA qualified medical expenses 15 Medical plan deductibles and coinsurance Medical, dental and vision care services & products

16. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Other HSA-qualified medical expenses Health coverage while receiving unemployment benefits COBRA continuation coverage Qualified long-term care Medicare premiums and out-of-pocket expenses 16

17. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Taxable as income Subject to a 20% tax penalty* Paying for non-qualified expenses 17 *The 20% tax penalty does not apply to account holders age 65 and older, those who become disabled or enroll in Medicare Any HSA funds used for purposes other than to pay for qualified medical expenses are:

18. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 18 How to make deposits into your HSA Contribute through payroll deduction and save on FICA taxes Payroll deduction Arrange a one time or recurring electronic transfer from an account at another financial institution Contribute online Deposit additional dollars into your account by mailing in a check Mail a check You can make HSA deposits until April 15 th in order to realize tax savings for the prior year

19. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 19 Rollovers from an IRA, MSA or HSA One-time distribution from your traditional or Roth IRA Direct your IRA trustee to make the distribution into your HSA Cannot exceed your contribution eligibility Cannot include as income and is not tax deductible Transfer funds directly into another HSA Direct an HSA administrator to transfer funds into another HSA Cannot include the amount as a deduction or distribution Roll over amount from Archer Medical Savings Accounts (MSAs) and other HSAs Must roll over the amount within 60 days after the date of receipt Can make only one rollover contribution in a one-year period

20. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 20 Access your HSA funds Use your Optum Bank SM Health Savings Account Debit MasterCard ® Sign up for automatic bill pay and online banking Use HSA checks for this account Pay for an expense with personal funds and reimburse yourself from your HSA

21. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 21 Save your receipts! Save your receipts for all qualified medical expenses Our convenient receipt vault allows you to upload receipts and store them within your HSA online Optum Bank SM does not track your expenses or verify eligibility Save your receipts for all qualified medical expenses Our convenient receipt vault allows you to upload receipts and store them within your HSA online Optum Bank SM does not track your expenses or verify eligibility

22. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. How Molly uses her HSA Molly goes to the doctor with her HSA After her visit to the doctor, Molly submits a claim to her health care plan 22 Molly fills her prescription and pays for it with her HSA Debit MasterCard ® Molly presents her health plan member ID card at the doctor’s office Molly receives and pays her doctor’s bill with her HSA Debit MasterCard ® Molly retains her receipts Her doctor submits a claim to her health care plan

23. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Check your balance Arrange deposits from another banking account Pay bills to health care providers Reimburse yourself for qualified medical expenses paid out-of- pocket Use HSA calculators Check the contribution tracker for YTD contribution amounts Use the convenient receipt vault Manage investment activities for your HSA 23 Managing your HSA online Investments are not FDIC-insured, are not guaranteed by Optum Bank SM, and may lose value. optumbank.com

24. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 24 Sign me up! Go to optumbank.com Click on “Open an HSA” Follow screen prompts to complete an online application Enroll in an HSA qualifying HDHP 1 1 2 2 3 3

25. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 25 Sign me up! Complete the HSA paper application provided by your employer Enroll in an HSA qualifying HDHP

26. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 26 What to expect as a new account holder Optum Bank SM Welcome Kit will be mailed 7 to 10 business days after you are successfully enrolled in an HSA Debit card will arrive in a separate mailing HSA materials are mailed separately from health plan materials After logging in to your account for the first time, you will be prompted to provide your email address. You’ll receive an Optum Bank bi- monthly newsletter with tips for helping you to make the most of your health care dollars

27. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 27 Common questions Yes. You can open an HSA at any time, as long as you are covered by an HSA-qualifying high deductible health plan Can I open a health savings account at any time during the year? Yes. Funds in your HSA belong to you, including any contributions that your employer or anyone else has made Can I take the funds in my HSA with me if I leave the company? No. You can contribute as much as you’d like up to the IRS maximums. Many people base their contributions on the annual deductible required by their HDHP Am I required to contribute a specific amount each year? No. HSA plans are not subject to IRS “Use It or Lose It” regulations. This means that funds in the account continue to accumulate over time Do I need to use all of the funds in my HSA during the year?

28. Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. What if you have more questions? 28 Visit optumbank.com Talk to your employer Call Optum Bank customer service (866) 234-8913

29. Thank you. Health Savings Accounts (HSAs) are individual accounts offered by Optum Bank SM Member FDIC, and are subject to eligibility and restrictions on distributions for qualified medical expenses set forth in section 213(d) of the Internal Revenue Code. State taxes may apply. Fees may reduce earnings on account. This communication is not intended as legal or tax advice. Please contact a competent legal or tax professional for personal advice on eligibility, tax treatment, and restrictions. Federal and state laws and regulations are subject to change. Hypothetical example is for illustrative purposes only. All events, persons and results described herein are entirely fictitious and amounts will vary depending on your unique circumstances. Any resemblance to real events or persons, living or dead, is purely coincidental. Current rates are variable and may change at any time. ©2015 Optum, Inc. All rights reserved. 25324A-072015 Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose valu e.