CONFIDENTIAL

CONFIDENTIAL Copyright © 2012 Agenda High Deductible Health Plan (CDHP) and HRA Plan Overview Wellness Incentives FSA Plan Overview Health Reserve Account (VEBA) Overview Genesis OneCard Debit Card Online Tool Kit Questions

CONFIDENTIAL Copyright © 2012

CONFIDENTIAL Copyright © 2012 CDHP Lower premium cost out of your paycheck Brown County funds most of your deductible with HRA contributions Wellness Incentives Save for retirement in the Health Reserve Account (VEBA)

CONFIDENTIAL Copyright © 2012 Health Reimbursement Arrangement (HRA) In 2013 you will receive the following amounts contributed in your HRA quarterly: –Single = $300 ($1,200 annually) –Family = $600 ($2,400 annually) HRA money can be used for all 213(d) eligible expenses –See your Qualified Expenses handout Unused HRA money rolls over from quarter to quarter HRA money in excess of your deductible available at the end of the runout period each year (March 31) is deposited into a Health Reserve Account (VEBA) at ING In 2013 you will receive the following amounts contributed in your HRA quarterly: –Single = $300 ($1,200 annually) –Family = $600 ($2,400 annually) HRA money can be used for all 213(d) eligible expenses –See your Qualified Expenses handout Unused HRA money rolls over from quarter to quarter HRA money in excess of your deductible available at the end of the runout period each year (March 31) is deposited into a Health Reserve Account (VEBA) at ING

CONFIDENTIAL Copyright © 2012 Wellness Incentives Employees and spouses enrolled in the CDHP plan may choose to participate in a Wellness Incentive Program After an employee completes one of the incentives, the dollars will be deposited into the HRA accounts after the completion of each quarter Incentives: –$100 per annual exam –$25 per dental cleaning (2x per year maximum) –$50 for Wellness Incentive Form Employees and spouses can each complete the incentives Maximum incentives are $200/single and $500/family

CONFIDENTIAL Copyright © 2012

CONFIDENTIAL Copyright © 2012 Flexible Spending Accounts HEALTH CARE REIMBURSEMENT ACCOUNT – This plan allows you to use pre-tax dollars to pay for any of your eligible out-of-pocket medical and/or dental expenses. DEPENDENT CARE REIMBURSEMENT ACCOUNT – This plan allows you to set aside pre-tax dollars to pay for your eligible dependent care expenses. HEALTH CARE REIMBURSEMENT ACCOUNT – This plan allows you to use pre-tax dollars to pay for any of your eligible out-of-pocket medical and/or dental expenses. DEPENDENT CARE REIMBURSEMENT ACCOUNT – This plan allows you to set aside pre-tax dollars to pay for your eligible dependent care expenses.

CONFIDENTIAL Copyright © 2012 Reimbursable Expenses Expenses not covered by your insurance plans can be reimbursed tax-free. –Co-pays and deductibles from your medical plan –Dental expenses –Prescription drugs –Chiropractic services –Prescription eyeglasses and contact lenses –Laser eye surgery –Hearing aids –Orthodontia –Etc. Expenses not covered by your insurance plans can be reimbursed tax-free. –Co-pays and deductibles from your medical plan –Dental expenses –Prescription drugs –Chiropractic services –Prescription eyeglasses and contact lenses –Laser eye surgery –Hearing aids –Orthodontia –Etc. Publication 502

CONFIDENTIAL Copyright © 2012 Additional Services Recurring Dependent Care Claim Program –Submit a Recurring Dependent Care Request Form that is signed by your daycare provider and receive reimbursements automatically after each payroll deduction. Direct Deposit –Please complete our Direct Deposit Form to have reimbursements sent directly to your checking or savings account Genesis Employee Benefits Customer Care Team is available via phone, or online chat. We are happy to serve you Monday through Friday, 7:30 am to 4:30 p.m. CST.

CONFIDENTIAL Copyright © 2012 Flex Plan Reimbursement Accounts Important things to keep in mind: Medical FSA $2,500 Dependent Care FSA $5,000.Max Election Amounts: Medical FSA $2,500 and Dependent Care FSA $5,000. ”Use it or Lose it” Rule. January 1st through March 31 st the following year.Expenses must be incurred with a date of service during the plan year. January 1st through March 31 st the following year. If you have both a FSA and an HRA, the FSA balance must be zero before you receive reimbursement for HRA claims.

CONFIDENTIAL Copyright © 2012

CONFIDENTIAL Copyright © 2012 How are VEBA Contributions Determined? VEBA Health Savings Plan.HRA balances in excess of your medical plan deductible at the end of the plan year will be deposited into a VEBA Health Savings Plan. Example: –You have had family CDHP coverage with a $3,000 deductible in 2012 and again in 2013 –You have $2,000 remaining in your HRA from 2012 –You receive and additional $2,400 for 2013 (applied quarterly) –As of December 31, 2013 your HRA balance is $4,400 –Your 2013 deductible is $3,000, so the difference ($4,400 - $3,000) $1,400 is deposited into your VEBA account.

CONFIDENTIAL Copyright © 2012 VEBA Account Features Similar to a 457 plan for health care expenses Your VEBA account balances can be invested Account balances roll-over year-to-year Account balances are available to reimburse expenses during your active employment years as well as during retirement

CONFIDENTIAL Copyright © 2012 VEBA - Triple Tax-Free ContributionsContributions made to your account are not subject to taxation EarningsEarnings on your account balance are not subject to taxation ClaimsClaims payment withdrawals for eligible expenses are not subject to taxation -OR-The money in your VEBA account is available for medical expenses if you need it now -OR- save for future expenses

CONFIDENTIAL Copyright © 2012 Why is the VEBA Important?

CONFIDENTIAL Copyright © 2012 VEBA – Surviving Dependent Account Access What happens to my account when I pass away? –If you have a spouse and/or dependents at the time of your death, they may continue to use your account to pay any eligible health care expenses that they incur until the account is exhausted. Please note that dependents must have been a “dependent” as defined by the IRS at the time of your death. –Under IRS rules, no amount can be paid out of your account upon your death to anyone but your eligible spouse and/or dependents, and the payments can only be for the reimbursement of eligible health care expenses. – In the event that you have no spouse or eligible dependents at the time of death, the executor of the estate may submit any final eligible expenses for reimbursement to the estate. Any remaining funds in the account after the final reimbursement will be redistributed among the remaining members of the Brown County VEBA Health Savings Trust.

CONFIDENTIAL Copyright © 2012 Claim Payment (Applied to Deductible & Out-of-Pocket) Individual’s Responsibility How Does the Ordering Work? High Deductible Health Plan Flex 125 Plan (until exhausted) Flex 125 Plan (until exhausted) Out-of-Pocket HRA Account (until exhausted) HRA Account (until exhausted) Tax-Free Reimbursement VEBA Funded HRA Account Balance Carried Into Retirement $1,500/$3,000 Deductible Up to $2,500 $1,200/$2,400

CONFIDENTIAL Copyright © 2012 Postemployment Claims & Expenses Payment (Applied to Deductible & Out-of-Pocket) Individual’s Responsibility Retiree Medical –or– Medicare VEBA Funded HRA Account Tax-Free Reimbursement Premium Costs Retiree Medical Plan Medicare Part B Medicare Part D Medicare Supp Long-Term Care Dental Plan Vision Plan Retiree Medical Plan Medicare Part B Medicare Part D Medicare Supp Long-Term Care Dental Plan Vision Plan Claim

CONFIDENTIAL Copyright © 2012

CONFIDENTIAL Copyright © 2012 Genesis OneCard Debit Card The Genesis OneCard is a debit card designed to give you easy access to your Medical Flexible Spending, Dependent Care, and HRA Accounts. –You may use the card for your everyday medical expenses. The card works just like a bank debit card, but there are three key differences: 1.Card use is limited to merchants and expenses deemed eligible by your plan. 2.You cannot use it at an ATM, or to obtain cash back when making a purchase. 3.You will not have a PIN with this card. When given the option between debit or credit at a merchant terminal, choose credit.

CONFIDENTIAL Copyright © 2012 Genesis OneCard Auto-Adjudication Prescription and Medical Co-Pays will be auto-adjudicated for Brown County’s health plans. IIAS Compliant Merchants and advanced Debit Card technology allows us to match merchant MTC codes to co-pay amounts. Approximately 8 out of 10 debit card claims do not require receipt submission.

CONFIDENTIAL Copyright © 2012

CONFIDENTIAL Copyright © 2012 Online Tool Kit Manage Investments Manage Claims

CONFIDENTIAL Copyright © 2012 Online Tool Kit Login at –click on “Participant Login” –Choose Login Type Look-Up Account Balances File FSA, HRA, and VEBA Claims Online Upload Receipts Online Claim Status Information Reimbursement History Forms Library

CONFIDENTIAL Copyright © 2012 Overview of Claim Submission Options Claim Filing Options: 1.Genesis OneCard Debit Card 2.Online Claim Filing 3.Paper Claim Form Options to Submit Claim Documentation: 1.Secure Receipt Upload 2.Genesis Secure Claims eFax: Postal Mail

CONFIDENTIAL Copyright © 2012

CONFIDENTIAL Copyright © 2012 Open Enrollment FSA Open Enrollment runs from October 29 th to November 20 thFSA Open Enrollment runs from October 29 th to November 20 th 2013 Plan Year: Starts January 1 st, 2013 –Medical FSA Max Election: $2,500 –Dependent Care FSA Max Election: $5,000 Don’t forget to sign up for Direct Deposit Reimbursement! You may enter bank account information for direct deposit online during enrollment, or later using a paper form. No paperwork is needed for the HRA and VEBA enrollment

CONFIDENTIAL Copyright © 2012 Questions