Health Reimbursement Arrangement (HRA) Information © ConnectYourCare. All Rights Reserved.

Who We Are ConnectYourCare is your health care account administrator, offering the most advanced and user- friendly account solution. Online and mobile account access Health education tools Payment card Easy access to funds ConnectYourCare is the administrator of your health care accounts. With ConnectYourCare, you will receive access to an online portal and mobile app to view your account balance, review transaction and claims history, and use health education tools. You will also receive a payment card to access funds. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

What is an HRA? Contributions Using Your Account Funds Forfeiture Your employer contributes funds to your account Using Your Account Use the funds for qualified medical expenses (may be limited by your employer) Use the funds for your spouse’s or your eligible dependents’ qualified medical expenses Funds Forfeiture Funds may roll over to the next plan year, depending on your employer’s plan A Health Reimbursement Arrangement is a tax-advantaged account funded by your employer to cover your health care costs. You can access these funds to pay for any qualified medical expense for you or your dependents. An HRA can be coupled with any type of health insurance plan. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Examples of Qualified Medical Expenses Acupuncture Dentures Medical testing device Alcoholism treatment Diagnostic services Nursing services Ambulance Drug addiction treatment Obstetrical expenses Artificial limb Eye examination Organ transplant Automobile modifications for a physically handicapped person Eye glasses & related materials Orthodontia (not for cosmetic reasons) Fertility treatment Oxygen Birth control pills Flu shot Physical exam Blood pressure monitoring device Guide dog or other animal aide Physical therapy Prescription drugs Braille books & magazines (above the cost of regular printed material) Hearing aids Psychiatric care Hospital services Smoking cessation program Chiropractic care Immunization Surgery Christian Science practitioner Insulin Transportation for medical care Insurance premiums (post tax) COBRA premiums Weight loss program to necessary to treat obesity (post tax) Laboratory fees Contact lenses & related materials Laser eye surgery Wheelchair Long-term care premiums or expenses (post tax) Crutches Dental treatment There are hundreds of uses for your HRA funds, including medical, dental, vision, prescription expenses and insurance costs for you, your spouse or your dependents. Here are just some examples of qualified HRA expenses, as deemed by the IRS. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Examples of Qualified OTC Expenses Some over-the-counter items are eligible for purchase with HRA funds. Eligible without a Prescription: Band aids Braces & supports Catheters Contact lens supplies & solutions Denture adhesives Diagnostic tests & monitors Family planning items First aid supplies Insulin & diabetic supplies Ostomy products Reading glasses Sunscreen & sun block (SPF 15+, broad spectrum) Wheelchairs, walkers, canes Eligible with a Prescription*: Acid controllers Allergy & sinus medicine Antibiotics Anti-diarrheals Anti-gas products Anti-itch and insect bite Anti-parasitic treatments Baby rash ointments/creams Cold sore remedies Cough, cold & flu Digestive Aids Feminine anti-fungal/anti-itch Hemorrhoidal preps Laxatives Motion sickness Pain relievers Respiratory treatments Sleep aids & sedatives Stomach remedies Dual Purpose Items: These items can be used for a medical purpose or for general health and well being and are eligible only with a prescription, doctor’s directive or letter of medical necessity: Dietary and weight loss supplements Fiber supplements Orthopedic shoes & inserts Snoring cessation aids Vitamins & herbal supplements   Some over-the-counter items are eligible for purchase with HRA funds. Other items require a prescription, doctor’s directive or letter of medical necessity. This list is subject to change. Please see www.connectyourcare.com/otc for updated information. * A “prescription” means a written or electronic order for a medicine or drug that meets the legal requirements of a prescription in the state in which the medical expense is incurred and that is issued by an individual who is legally authorized to issue a prescription in that state. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Examples of Not Qualified Expenses Concierge service fees (billed for future services; no treatment actually provided) Illegal operations and treatments Maternity clothes Most insurance premiums (COBRA, long term care and retiree medical premiums are allowed) Cosmetic surgery Exercise equipment Fitness programs Teeth whitening Funeral expenses Hair transplants Household help These expenses are not HRA qualified. Cosmetic procedures and products are not covered, nor are gym memberships or dental products like toothbrushes or tooth paste. It is important to know what is and what is not qualified. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Easy Access to Your Account © 2014 ConnectYourCare. All Rights Reserved.

Online CDH Portal 24 x 7 real-time access to: Obtain real-time account balances Check transaction history on accounts – contributions and disbursements Submit online request for reimbursement, check claim status, and view reimbursement schedule Add/update personal and direct deposit information Access a variety of health education and wellness tools Enrolled employees have access to an online portal, an online one-stop-shop for account information and health education tools. In here, you can view account balance and transactions, submit and view claims and reimbursement requests, manage personal and direct deposit bank information and access a variety of health education tools. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Health Education Tools WebMD Hospital AdvisorSM— Hospital information and rankings for specific procedures WebMD Medication AdvisorSM— Information on less expensive prescription options WebMD Treatment Cost AdvisorSM— Cost estimates on 350 of the most common medical conditions, tests, and procedures WebMD Health TopicsSM— A to Z medical encyclopedia listing of over 1,500 ailments with information, treatment options, prevention, and more WebMD HealthQuotientSM— State-of-the-art assessment tool that scores participants’ health status, calculates risk levels, and provides recommendations for health improvement and behavior change Symptom Checker — Information about what medical symptoms could indicate and helpful facts before a doctor’s visit You will have access to a number of health education tools through the online portal. These advertisement-free online tools are a great resource for trusted health care information. From looking up the average cost of a prescription, to finding the best hospital in your area for treatment, to researching a medical condition, these health education tools cover your health information needs in one place. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Mobile Solutions Mobile App Mobile Browser Available for Android, iOS and Windows devices View account balance, alerts and transaction history Submit a new claim Make payments with Online Bill Pay and Click-to-Pay Tap to call Customer Service Upload claim documentation with your device’s camera Mobile Browser Streamlined version of online account viewable from any mobile device Access many of the Mobile App’s features without having to download it Mobile Alerts and Two-Way Texting Request and receive account information and alerts via text message Sign up for this feature through your online account © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Accessing Account Funds Payment Card for HRA Use it at locations where Visa is accepted Use it for qualified health care expenses Automatically records purchase online Money comes directly out of your account No need to pay upfront and wait for reimbursement Cannot be used at ATMs Multiple ConnectYourCare accounts are accessible with the same card (if offered by your employer) You will be issued a payment card to easily access account HRA funds. The card will be mailed to your home address. Please be on the look out for the card so you do not accidentally throw it away! The card is active upon receipt; there is no need to call to activate the card. I know this is little confusing, but even though the card says “debit” on the front, when you swipe the card at the merchant, please select the “credit” option to bypass having to enter a PIN. Or, use the last 4 digits of your card as your PIN. Your card is merchant coded and will work at all IRS compliant merchants. When you use your card, always remember to save your receipts. ConnectYourCare may require them to substantiate the eligibility of a purchase, or the IRS may require them at tax time. Keep in mind that only itemized receipts can be used to substantiate the eligibility of a purchase. Always save your itemized receipts! © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Reimbursement Requests Pay with personal funds and request reimbursement any HRA purchases made without your card. Pay for a qualified expense using personal funds Enter your claim online or using the mobile app Upload documentation online or with mobile app Receive reimbursement via check or direct deposit Tip: Set up direct deposit for faster reimbursements! If using the card is not possible – like the provider does not accept credit cards or you left the card at home – you may pay for purchases using personal funds and request reimbursement online or via the mobile app. Whether you use your card or not, always show your health insurance card when paying for any health care service to ensure that you will be properly charged. The online and mobile reimbursement request process is quick and easy. Simply login and follow the instructions to submit a new claim and upload documentation. Once your claim is received, you can view your claim online to ensure it’s been received correctly. ConnectYourCare will process your claims in a matter of days. Once approved, reimbursements will be issued to you via check or direct deposit. You can get your reimbursement faster if you set up direct deposit online!!! © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Receipts Overview IRS requires all charges to be verified as an eligible expense Some expenses are verified automatically, all others require itemized receipts Payment card will be suspended if itemized receipts are not submitted Receipts must include: Name of the patient Date the service was provided Name of the service provider Description of the service Amount/cost of the item or service required Tip: Your health plan EOB typically contains all the required information! When you use your card or pay for an expense with personal funds and request reimbursement, always remember to save your receipts. ConnectYourCare may require them to substantiate the eligibility of a purchase, or the IRS may require them at tax time. Keep in mind that only itemized receipts, that indicate the product can be used to substantiate the eligibility of a purchase. Credit card receipts, non-itemized cash register receipts and cancelled checks are not acceptable forms of documentation. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Submitting Receipts Many ways to submit receipts: Mobile upload – snap a picture with your phone! Online upload – quickly and easily upload a scanned image Fax – Print out a cover form from your online account. Each bar- coded claim form is unique, be sure to use the one designated for that claim. USPS mail – Print out a cover form from your online account mail it along with a copy of your receipts. View uploaded images immediately If you pay using personal funds and request reimbursement or if your card purchase is not automatically checked to verify eligibility, you will have to submit receipts to ConnectYourCare. It’s easy to submit receipts. The easiest way to submit receipts is by snapping a picture with your phone and uploading it using the mobile app. Or log into your online account and claims need receipts will display. Print your claim form and fax the form along with your documentation to ConnectYourCare. Or, you can use the letter ConnectYourCare mailed to you as your claim form and fax it with your documentation to ConnectYourCare. You can also send your form and receipts through the mail if you don’t have access to a fax machine. When you are submitting receipts, please keep in mind that each bar-coded claim form is unique. The bar code at the top of the form enables ConnectYourCare to electronically match the receipts you are submitting with the claim in your account. Be sure the receipts you send match the claim form you are submitting them with. If you are submitting documentation for several claims at one time, you may need to check the form number to be sure it matches. You can always view an image of your claims submission online to ensure it’s been received correctly. If receipts are submitted incorrectly, ConnectYourCare could have to request the documentation again. Additionally, you can get your reimbursement faster if you provide your direct deposit information online!!! © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Customer Service Always Available Best-in-class service to participant through multiple channels Live Customer Assistance Available 24/7, 365 days a year Detailed questions or personal assistance Trained in adjudication and call assistance Interactive Voice Response Account information User name reminder or password reset Online Portal, Mobile App, Mobile Browser and Mobile Alerts Real-time account balances and transaction information We connect with participants on their terms. We offer round-the-clock support to participants via live support or online or through mobile technology. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.

Frequently Asked Questions How will I be able to access my account funds? You will receive a payment card from ConnectYourCare to access your HRA funds. You can also pay for eligible expenses with any other form of payment and request reimbursement from your account. When can I request reimbursement from my account? You have access to the account when your plan becomes effective. How will I know if I need to submit a receipt for substantiation? If a receipt is needed, you will be notified by email or letter within a week of your payment card swipe. You can also check by logging into your account and visiting the Claim Center. What if I don’t submit my receipts? You must provide the receipts within the time requested, or the transaction will be deemed ineligible, and you will be required to refund the amount of the transaction. If you fail to submit required receipts, your payment card will be deactivated. If you fail to reimburse the account, the amount of the ineligible expenses may be added to your W-2 or withheld from your pay. Here are some of the most frequently asked questions we hear about HRAs. How will I be able to access my account funds? Your healthcare payment card will be the easiest way to access your HRA funds. You can also pay with another form of payment and request reimbursement from your account. When can I request reimbursement from my account? You can access your account as soon as your coverage starts. How will I know if I need to submit a receipt for substantiation? You will get an email or a letter within a week of your payment card swipe or you can log in and go to the Claim Center. What if I don’t submit my receipts? You will need to refund the amount of the transaction or your payment card will be deactivated. If you fail to reimburse the account, the amount of the ineligible expenses may be added to your W-2 or withheld from your pay (at your employer’s discretion). Visit www.connectyourcare.com for more Frequently Asked Questions. Thank you for your time. We hope that you enjoy the significant advantages offered through a Health Reimbursement Arrangement and we look forward to serving you through the administration of your healthcare account. © ConnectYourCare. All Rights Reserved. © 2014 ConnectYourCare. All Rights Reserved.