1 ABC Organization name and/or logo HSA-Qualified Health Plan from CIGNA 12/06 CUSTOMIZE THIS SLIDE

2 You bought health care the way you buy groceries? You would: Insist on quality and value Look for the best price Have easy access to information to help you decide what care is right for you What if...

3 CIGNA can help you... Find the highest quality providers – The CIGNA Open Access Plus network offers discounts from more than 520,000 physicians and health care providers and over 8,800 hospitals and healthcare facilities nationwide Learn how to make the most of your patient/doctor relationship Make informed decisions about your care Use your plan as more than just a safety net in case of illness or injury

4 Today’s Discussion CIGNA HSA-qualified health plan components How it works Tools and resources Why an HSA-qualified plan from CIGNA 4

5 Key Components Working Together An HSA-Qualified Health Plan Provides Protection Meet the deductible Coinsurance Annual out-of-pocket maximum 100% preventive care coverage A Tax-Exempt Savings Account Open an account with JPMorgan Chase ( or choose your own bank Set aside pre-tax dollars that you own (up to annual federal limits) You choose when to use your HSA for qualified expenses (medical, pharmacy, dental, other) Balances remain at the end of the year Earn interest tax-free Possible investment options Possible debit card and check book options 100% Preventive Care The Health Plan 100% Coverage CIGNA Health Plan (coinsurance) Deductible $ Health Savings Account

6 Health Savings Account (HSA) Investment Options Through JPMorgan Chase Tax-free growth of interest earnings Multiple mutual funds to choose from (optional) – $2,000 minimum in HSA to invest – Allocate into any or all funds Nominal monthly participant fee from JPMorgan Chase – No additional fees for online trading – Trading fee of $10 if completed over the phone Track your balance online or with convenient monthly statements Optional Slide

7 Two Important Things Before We Move On If you select the CIGNA HSA-qualified plan and open an HSA: You cannot have other health coverage (such as that provided by spouse’s company) unless it is a federally qualified plan and compatible with an HSA. You cannot be eligible to be claimed as someone’s dependent on their tax return Maximum HSA Contributions: the lesser of Your health plan deductible, or Individual: $2,850 / Family $5,650

8 Your deductible and coinsurance costs are typically less when you visit in-network providers. ABC Organization – Option One EMPLOYEE Health Plan * 10%/30% Preventive Care 100% Out-of-Pocket Maximum* EMPLOYEE & FAMILY Deductible * $2,000/$4, % Coverage Health Plan * 10%/30% Preventive Care 100% Out-of-Pocket Maximum* Deductible * $4,000/$8, % Coverage PLAN ONE $4,000/$12,000 *In-/Out-of-network Coverage Level $8,000/$24,000

9 ABC Organization – Option Two EMPLOYEE Health Plan * 10%/30% Preventive Care 100% Out-of-Pocket Maximum EMPLOYEE & FAMILY Deductible * $2,500/$5, % Coverage Health Plan * 10%/30% Preventive Care 100% Out-of-Pocket Maximum Deductible * $5,000/$10, % Coverage PLAN TWO Your deductible and coinsurance costs are typically less when you visit in-network providers. $5,000/$15,000 *In-/Out-of-network Coverage Level $10,000/$30,000

10 ABC Organization – Option Three EMPLOYEE Health Plan * 10%/30% Preventive Care 100% Out-of-Pocket Maximum EMPLOYEE & FAMILY Deductible * $3,000/$6, % Coverage Health Plan * 10%/30% Preventive Care 100% Out-of-Pocket Maximum Deductible * $6,000/$12, % Coverage PLAN THREE Your deductible and coinsurance costs are typically less when you visit in-network providers. $5,250/$18,000 *In-/Out-of-network Coverage Level $10,500/$36,000

11 ABC Organization – Option Four EMPLOYEE Health Plan * 0%/20% Preventive Care 100% Out-of-Pocket Maximum EMPLOYEE & FAMILY Deductible * $3,000/$6, % Coverage Health Plan * 0%/20% Preventive Care 100% Out-of-Pocket Maximum Deductible * $6,000/$12, % Coverage PLAN FOUR Your deductible and coinsurance costs are typically less when you visit in-network providers. $4,000/$12,000 *In-/Out-of-network Coverage Level $8,000/$24,000

12 An Ounce of Prevention... and Then Some 100% coverage for preventive care from in-network providers What is Preventive Care? – Screening tests or interventions provided, when no symptoms are present, to people at general risk in the population to detect or prevent a common or targeted condition Preventive care tests are recommended based on age, gender, family history and health status Take charge and schedule a preventive care visit

13 When You Need Prescription Drugs Retail Pharmacy (30-Day Supply) Your Share* Mail-Order (90-Day Supply) Your Share* Generic30% Preferred Brand40% Non-Preferred Brand50% *After you meet your deductible.

14 Two cards for your medical and financial needs Show your ID card to your provider when you receive care. Use your debit card to access your HSA funds (as provided by your bank)

15 CIGNA HealthCare Using Your CIGNA HSA-Qualified Plan Step 1 - Select a CIGNA participating provider* Step 2 - Present your CIGNA ID Card Step 3 - Your provider’s office bills CIGNA Step 4 – CIGNA receives the bill and determines what you owe Step 5 - CIGNA sends you an Explanation of Benefit (EOB), including: – Amounts CIGNA paid to your provider – Any amount you owe your provider Step 6 – You decide how to pay your share: with your HSA or out of your pocket. Step 7 – You can track your claim through myCIGNA.com and your EOBs. – If you select JPMorgan Chase for your HSA, you can track your HSA transaction and balance information through monthly statements provided by Chase, or by linking to the Chase website from myCIGNA.com. *Non-participating providers may require you to file claims.

16 Using Your HSA at the Pharmacy Step 1 - Select a CIGNA HealthCare participating pharmacy* Step 2 – The pharmacy processes your claim and determines how much you owe Step 3 – You decide how to pay your share: with your HSA or out of your pocket. – If you open an account with JPMorgan Chase you may use your JPMorgan Chase Visa ® debit card or checkbook to pay for the expense from your HSA. *Benefits apply only with participating pharmacies.

17 Meet Tracy Tracy is married and in her late 30s. She and her husband are starting a family, so she has a new focus on health. She’s concerned about managing her diabetes during her pregnancy. Her CIGNA HSA-qualified plan includes: HSA (with her $500 contribution) $ 500 Family deductible (in-network) $ 4,000 Coinsurance (in-network) 10% Family out-of-pocket maximum (in-network) $ 8,000 Plan One Pharmacy benefits are part of her CIGNA health plan

18 Preventive Care 100% How Claims are Paid $8,280 HSA used toward deductible $7,780 Tracy’s remaining deductible -3,500 $4,280 Health Plan Coverage (90%) $3,852 Tracy’s Coinsurance (10%) $428 What a Year Looks Like for Tracy Preventive Care Annual exam, screenings, $376 Flu shot Covered 100%; no cost to Tracy Out-of-Pocket $3,500 HSA $500 Deductible $4,000 HSA Deposits By Tracy $500 Medical Expenses Diabetes (MD visits & meds) $2,180 Pregnancy/delivery 6,100 TOTAL $8, % Coverage Out-of-Pocket Maximum $ 8,000 Coinsurance $428 Health Plan Coverage $3,852 Plan One

19 Meet Tracy Tracy is married and in her late 30s. She and her husband are starting a family, so she has a new focus on health. She’s concerned about managing her diabetes during her pregnancy. Her CIGNA HSA-qualified plan includes: HSA (with her $500 contribution ) $ 500 Family deductible (in-network) $ 5,000 Coinsurance (in-network) 10% Family out-of-pocket maximum (in-network) $ 10,000 Plan Two Pharmacy benefits are part of her CIGNA health plan

20 How Claims are Paid $8,280 HSA used toward deductible $7,780 Tracy’s remaining deductible -4,500 $3,280 Health Plan Coverage (90%) $2,952 Tracy’s Coinsurance (10%) $328 What a Year Looks Like for Tracy Preventive Care Annual exam, screenings, $376 Flu shot Covered 100%; no cost to Tracy HSA Deposits By Tracy $500 Medical Expenses Diabetes (MD visits & meds) $2,180 Pregnancy/delivery 6,100 TOTAL $8,280 Plan Two Preventive Care 100% Out-of-Pocket $4,500 HSA $500 Deductible $5, % Coverage Out-of-Pocket Maximum $10,000 Coinsurance $328 Health Plan Coverage $2,952

21 Meet Tracy Tracy is married and in her late 30s. She and her husband are starting a family, so she has a new focus on health. She’s concerned about managing her diabetes during her pregnancy. Her CIGNA HSA-qualified plan includes: HSA (with her $500 contribution ) $ 500 Family deductible (in-network) $ 6,000 Coinsurance (in-network) 10% Family out-of-pocket maximum (in-network) $ 10,500 Plan Three Pharmacy benefits are part of her CIGNA health plan

22 How Claims are Paid $8,280 HSA used toward deductible $7,780 Tracy’s remaining deductible -5,500 $2,280 Health Plan Coverage (90%) $2,052 Tracy’s Coinsurance (10%) $228 What a Year Looks Like for Tracy Preventive Care Annual exam, screenings, $376 Flu shot Covered 100%; no cost to Tracy HSA Deposits By Tracy $500 Medical Expenses Diabetes (MD visits & meds) $2,180 Pregnancy/delivery 6,100 TOTAL $8,280 Plan Three Preventive Care 100% Out-of-Pocket $5,500 HSA $500 Deductible $6, % Coverage Out-of-Pocket Maximum $ 10,500 Coinsurance $228 Health Plan Coverage $2,052

23 Meet Tracy Tracy is married and in her late 30s. She and her husband are starting a family, so she has a new focus on health. She’s concerned about managing her diabetes during her pregnancy. Her CIGNA HSA-qualified plan includes: HSA (with her $500 contribution ) $ 500 Family deductible (in-network) $ 6,000 Coinsurance (in-network) 0% Family out-of-pocket maximum (in-network) $ 8,000 Plan Four Pharmacy benefits are part of her CIGNA health plan

24 How Claims are Paid $8,280 HSA used toward deductible $7,780 Tracy’s remaining deductible -5,500 $2,280 Health Plan Coverage (100%) $2,280 Tracy’s Coinsurance (0%) 0 What a Year Looks Like for Tracy Preventive Care Annual exam, screenings, $376 Flu shot Covered 100%; no cost to Tracy HSA Deposits By Tracy $500 Medical Expenses Diabetes (MD visits & meds) $2,180 Pregnancy/delivery 6,100 TOTAL $8,280 Plan Four Preventive Care 100% Out-of-Pocket $5,500 HSA $500 Deductible $6, % Coverage Out-of-Pocket Maximum $ 8,000 Coinsurance $0 Health Plan Coverage $2,280

25 Support and Resources Easy access to care since no referrals are needed The provider directory on myCIGNA.com helps her find an OB/GYN Personal contact with a Well Aware Advisor helps her manage her diabetes and her pregnancy Personalized messages on myCIGNA.com help her monitor her progress and continue to focus on her health CIGNA supports Tracy in a number of ways

26 Support Continues Throughout the Year Toll-free member service line CIGNA24 CIGNA HealthCare 24-Hour Health Information Line SM – Round the clock access to registered nurses Healthy Rewards ® — discounts on laser vision correction, weight management, smoking cessation and more EOBs to help track claim transactions – Monthly Statements from JPMorgan Chase (other banks may vary) Online Well-Being newsletter on myCIGNA.com Award-winning personal member website, myCIGNA.com

27 Review benefit coverage levels Track your account balance, claims and payments Support for your important health decisions Cost and quality information Get personalized messages myCIGNA.com, Your Personal Secure Website

28 Health Quotient by WebMD available at myCIGNA.com  Secure, confidential health assessment  Compares your health with others in your age and gender group  Shows areas of greatest opportunity  Offers information and tips to improve health A Quick Way to Check Your Health Status

29 Prescription Cost Information Pharmacy-specific Pricing Learn what you will pay at local retail pharmacies or CIGNA Tel-Drug and compare prices Displays generic equivalent, if available Friendly Pharmacy 123 Main Street Anytown, ST (999)

30 Compare Hospital Cost and Quality Identify CIGNA Centers of Excellence 19 conditions rated 1 – 3 star rating system 3 Stars = Center of Excellence Ratings based upon HealthShare plus CIGNA data

31 100% Preventive Care No PCPs or Referrals Required A Tax- advantaged Account You Own Rollover Unused Funds Cost & Quality Comparison Information Above and Beyond the Usual Health Benefit Lower costs when using CIGNA providers Single ID card for medical and drugs

32 “CIGNA” and “CIGNA HealthCare” refers to various operating subsidiaries of CIGNA Corporation. Products and services are provided by these subsidiaries and not by CIGNA Corporation. These subsidiaries include Connecticut General Life Insurance Company, Tel-Drug, Inc. and its affiliates, CIGNA Behavioral Health, Inc., Intracorp, and HMO or service company subsidiaries of CIGNA Health Corporation and CIGNA Dental Health, Inc. In Arizona, HMO plans are offered by CIGNA HealthCare of Arizona, Inc. In California, HMO plans are offered by CIGNA HealthCare of California, Inc. In Virginia, HMO plans are offered by CIGNA HealthCare of Virginia, Inc. and CIGNA HealthCare Mid-Atlantic, Inc. In North Carolina, HMO plans are offered by CIGNA HealthCare of North Carolina, Inc. All other medical plans in these states are insured or administered by Connecticut General Life Insurance Company. 12/06 ©2006 CIGNA