HSA Refresher for Renewing Members Insert name of audience Insert date

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 17: Update if the employer does not support payroll deduction 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

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Agenda 3 HSA trends Review of HSA basics How to get a second debit card Making deposits to your account Paying for qualified medical expenses Managing your HSA online Investing your HSA Where to go for help Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose value.

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

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. HSA refresher Deposit money into your HSA. 5 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. $

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 6

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 7

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. How much did Steve save? 8 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

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Using your HSA funds 9 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

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 10 Medical plan deductibles and coinsurance Medical, dental and vision care services & products

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 11

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 12 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

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 13 Using a debit card to access your HSA Providers’ office Mail order pharmacy Pharmacy

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. How do I get a second debit card? 14 Order online Log in to your account at optumbank.com Click on Health Savings Account (HSA) Under the Self Service section, click on “Order debit cards” Add a new cardholder Your new card will arrive within 2 weeks

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 15 *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:

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 16 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

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 17 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

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 18 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

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 19 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

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 20 Managing your HSA online Investments are not FDIC-insured, are not guaranteed by Optum Bank SM, and may lose value. optumbank.com

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 21 Logging In optumbank.com

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 22 HSA Dashboard Current and available balances Recent or scheduled transactions Investment portfolio Statements and tax documents Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose value.

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 23 Paying a bill online

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 24 Receipt vault

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. 25 How do I reimburse myself?

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Paying for major medical expenses 26 If you encounter a major medical expense that costs more than the amount of money available in your HSA, you can: 1.Negotiate a payment schedule with your provider 2.Pay with a credit card or other form of payment

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. Invest for the future, tax-free No taxes on investment earnings No taxes on withdrawals for qualified medical expenses Investments are not FDIC-insured, are not guaranteed by Optum Bank ℠, and may lose value.

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. My Investments tab My Investments tab on the OptumBank.com toolbar: How much you have in your HSA How much is available to invest

Confidential property of Optum. Do not distribute or reproduce without express permission from Optum. What if you have more questions? 29 Visit optumbank.com Talk to your employer Call Optum Bank customer service (866)

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 A Investments are not FDIC insured, are not guaranteed by Optum Bank ℠, and may lose valu e.