Health Insurance Coverage

2007 Premium Increase - 16% 2008 Premium Increase - 0.0% 2009 Premium Increase - 0.0% 2010 Premium Increase - 2.0% 2011 Premium Increase - 1.9% 2012 Premium Increase -9.9% 2013 Premium Increase -8.3% 2014 Premium Increase % 2015 Premium Increase % Health Insurance 2

1. Lower Out of Pocket Expenses for Health Care. 2. Manage Total Premium Expenses(Insurance Payroll Deductions) for All Team Members. 3. Fast Track our Transition to High Deductible Coverage. 4. Provide HSA/HRA Benefits to Smooth the Transition. 5. Stress the importance of team members’ deposits Into their Health Savings Account (HSA) Plan Objectives for Team Members 3

High Deductible Health Plan Facts S Network Co-Insurance 100% Single Deductible $2,500 – $500 (HRA) - $2,000 Single Max Out of Pocket $2,500 – $500 (HRA) - $2,000 Family Deductible $5,000 – $1,000 (HRA) - $4,000 Family Max Out of Pocket $5,000 – $1,000 (HRA) - $4,000 Average Doctor Visit $80 ~ $120 Average Prescription Drug $40 ~ $150 or more 4

High Deduct. vs. Traditional Co-Pay Component High Deductible Traditional Co-Pay Co-Insurance 100% 80% / 20% Single Deductible $2,500 – $500 (HRA) - $2,000 $1,500 Single Max Out of Pocket $2,500 – $500 (HRA) - $2,000 $2,500 Family Deductible $5,000 – $1000 (HRA) - $4,000 $3,000 ($1500 x 2) Family Max Out of Pocket $5,000 – $1000 (HRA) - $4,000 $5,000 ($2500 X 2) Doctor Visit Full Cost Applies to Deductible * $35 Does Not Apply to Deduct. Prescription Drugs Full Cost Applies to Deductible *$10~$35~$60 Does not apply to Deduct. Outpatient Surgery Full Cost Applies to Deductible Deductible / Co-Ins 5 * New Regulations- Cost Does Apply to Maximum Out of Pocket

HSA Program only legally allowed alongside High Deductible Plans Doctor Visits and Prescription expenses are counted against the personal and family deductibles. – These expenses do not count towards your deductible in the Traditional Co-Pay Plans. Preventive Drug Prescription is Provided! Preventive Drug Prescription is Provided! $5 Generic Drugs $25 Preferred $50 Non-Preferred 6 High Savings Account(HSA)

Be Committed to Saving Money in Advance for Higher Up Front Out of Pocket Expenses. High Deductible Health Plan Facts 7

HSA Program only legally allowed alongside High Deductible Plans Ajax Turner Company - Health Savings Account (HSA) Program Detail s 8 Single Family ATCo’s Match Limit $400 $800 To achieve ATCo’s Maximum Match $15 $30 ATCo’s March 13 th “Seeding” Deposit $250 $500 September, “Second Deposit” $150 $300 Maximum allowed by Law $3,350 $6,650 TAX-FREE PAYROLL DEDUCTION!

Team Member HSA Contributions deducted from PRE- TAXED earnings. $178,982 –In 2014 $178,982 in Tax Free Contributions!! $79,008 –ATCo Contributed $79,008 to Employee’s HSA. Team Members may make lump sum or extraordinary contributions into their accounts (via payroll deductions). HSA Account opened for participating team members at Pinnacle Bank. No fees to team members. Team members issued as many debit cards for their family as needed. Account and all the funds deposited are owned by team member from first dollar (Including ATCO Deposits). Unused funds rollover from year to year. No “use it or lose it” as in FSA program. Team members provided monthly statements by Pinnacle. (HSA) Other Details 9

Increase per Payroll Tax Free Savings into Your Account Now! – Will Reduce “Sticker Shock” of HD Plan Take Advantage of ATCO HSA Funds Always Your Money- Rolls Over from Year to Year. *Suggested Payroll Deposits Singles Families $50 $100 HSA Plan Encouragement 10

HRA Program only Available in HD Plan ATCO Provides Team Members a Health Reimbursement Arrangement (HRA). BCBS will reimburse the final $500 (Single) and $1,000 (Family) of maximum out of pocket expenses. Claims will be handled automatically thru BCBS. No claim to file. Ajax Turner Company ~ HRA Health Reimbursement Arrangement 11

Ajax Turner Company and Team Members Insurance Premium Splits Network S Network Traditional 60% ATCo / 40% Team Member 55% ATCo / 45% Team Member 50% ATCo / 50% Team Member ? S Network High Ded. 60% ATCo / 40% Team Member 60% ATCo / 40% Team Member 60% ATCo / 40% Team Member 60% ATCo / 40% Team Member 12

New Payroll Costs Network Plans (P Network) HDHP- Closed to New Enrollments (8) Single Coverage $48.40$54.48$68.20 (9) Family Coverage$125.87$141.67$ (S Network) Traditional (22) Single Coverage $56.47$71.51$94.86 (29) Family Coverage$157.54$199.48$ (S Network) HDHP (38) Single Coverage $45.70$51.44$62.78 (71) Family Coverage$109.87$123.67$

Network Plans2015 As Compared to (S) High Deductible (S Network) Traditional (22) Single Coverage $2, $ (29) Family Coverage$6, $2, (S Network) High Ded. (38) Single Coverage $1, (71) Family Coverage$3, Annualized Team Member Premium Expenses 14

High Deductible Plan Maximum Out of Pocket at Risk SinglesFamilies High Deductible $2,500$5,000 Less TM HSA* $1,300$2,600 Less ATCO HSA $400$800 Less ATCO HRA $500$1,000 Total at Risk $300$600 15

Traditional S Network Plan Maximum Out of Pocket at Risk SinglesFamilies Maximum Out of Pocket $2,500$5,000 Less TM HSA N/A Less ATCO HSA N/A Less ATCO HRA N/A Total at Risk $2,500$5,000 16

Maximum Out of Pocket Annualized AmountsSingleFamilySingleFamily Annualized Monthly Premiums $2,466$6,359$1,632$3,919 Maximum Insurance Out of Pocket $2,500$5,000$2,500$5,000 HSA (Health Savings) Less ATCo HSA $0 $400$800 HRA (Health Reimbursement) Less ATCo HRA $0 $500$1,000 Total Out of Pocket $4,966$11,359$3,232$7, Traditional (S)High Deductible(S)

129 Out of Network Visits in 2014 – Control Expense by Using in Network Facilities. 20% of Prescriptions were Name Brand Prescriptions. – That 20% accounted for 80% of Prescription Costs. 89 Emergency Visits – Majority were for Non-Emergency – Consider Urgent Care/Clinics Controlling Expenses 18

To Control Escalating Premium Expenses, ATCo Coverage Components may change in the Coming Years! Controlling Expenses 19

For Network Listings of Doctors, Hospitals as well as other benefit information refer to the benefits section on Never hesitate to contact the insurance companies directly. 20

FSA's provide a balanced approach for paying for estimated medical expenses with pre-taxed income. Estimate your annual out of pocket medical expenses Dr. Co-Pays, Prescriptions, insurance deductibles, etc... Total amount divided by 26 pay periods. This amount deducted from gross, pre-tax income each payroll. Once expenses incurred, receipts are returned to ATCo. Team members are then reimbursed Maximum allowed is $2,550, and now can rollover $500 unused into next plan year. Flexible Spending Account Facts (FSA) 21

For all Blue Cross plans, The Deductible is JANUARY through DECEMBER. The ATCO Plan year is MARCH through FEBRUARY. 22 Deductible vs. Plan Year

Delta Dental Premiums Single Coverage $4.58 $4.78 $4.78 $4.78 $4.78 Family Coverage $12.59 $13.15 $13.15 $13.15 $13.15 Premiums per Payroll 23 NO INCREASE Coverage Single Coverage $4.58$4.78 Family Coverage $12.59$13.15

Vision Premiums per Payroll Guardian / Davis Premiums 24 Coverage Single Coverage $3.48 $3.62 $3.73 Family Coverage $7.71 $8.02 $8.26

Accident Policy –Includes Accidental Death Benefit. –Includes Wellness Benefit of $60 dollars. –Biweekly premium - Single $ Family $ Cancer Policy –Includes Wellness Benefit of $70 or $75 dollars. –Biweekly premium - Single $ Family $

Check for Low Cost Generic Prescriptions, at these Retailers! Flexible Spending Account Facts (FSA) 26

This is the time of year that team members can make any change they wish. Changes throughout the year can ONLY be done within 30 Days of a Life Event. 27

Don’t Be Scared – Call ‘Em Insurance Co.Group #Phone Number Blue Cross Delta Dental Davis Vision (Guardian Davis Vision) 28

New Insurance Enrollments Become effective on 3/01/2015 New Plan Year Insurance Rates become effective on the 3/13/2015 Payroll New Plan Year HSA / FSA Deductions become effective on the 3/13/2015 Payroll 29

BENEFITS and Safety FAIR Wednesday 2/18/15 Insurance EnrollmentsUniform Orders Sam’s ClubWellness Checks CostcoTennessee Credit Union 401k Retirement AdviceLife Insurance Advice Don’t miss out on: HSA Enrollments with Pinnacle Bank Service and Sales Rep’s Safety Bonus 30

The Company has arranged for 1-on-1 Benefit Counselors to handle enrollments. Benefit Counselors will be here: Friday 2/13/15 10am – 4pm Wednesday 2/18/15 9am – 5pm 31