1. Commuter Benefits the Easy Way – With a Prepaid Benefits Card EC-109 102511

2. QTAs are a smart move the more you save! In fact, you can save as much as 40% on transportation expenses just by participating in a QTA! The more you know about Qualified Transportation Accounts (QTAs),

3. What is a QTA? A QTA is a benefit program that enables pre-tax dollars to be used to pay for eligible transit and parking expenses related to your commute to work. IRS sets maximum monthly pre-tax deduction and spending limits, adjusted annually. For 2012, these are: –Transit Passes or Commuter Highway Vehicle – $125 –Parking – $240 –You can participate in either or both of these accounts; however, the funds are separate and you cannot transfer from one account to another. * Transit has traditionally had a lower monthly limit than parking, but was temporarily raised by Congressional Acts to be equal to parking in recent years. Unless acted upon again, this equality is expected to expire on 12/31/11, as reflected in the above rates.

4. What is a Qualified Transportation Account (QTA)? Reimbursement funds become available as they are deducted from the paycheck (like Dependent Care). You can change election amounts monthly. You can carry over unused amounts.

5. QTAs are even better with a Card! Introducing the Benny ® Prepaid Benefits Card for all your eligible QTA expenses The Benn® Prepaid MasterCard ® is issued by the Bancorp Bank pursuant to a license from MasterCard International Incorporated. Benny® Prepaid Visa ® Card is issued by the Bancorp Bank pursuant to a license from Visa U.S.A. Inc. The Bancorp Bank, Member FDIC.

6. The Card makes QTAs easier Easy – a simple swipe of the Card makes it hassle free! Automatic – funds are immediately deducted from your QTA at the time you incur the expense. Convenient – reduces manual claims. Simple to track – your current balance is available 24/7 at the web site listed on the back of your Card. With the Card, accessing your account is...

7. How the Card manages QTA Monthly Spending Limits The Card can hold both pre- and post-tax contributions. It’s recommended to add additional post-tax funds when average monthly QTA spending exceeds the monthly maximum. The Card automatically tracks and approves pre-tax monthly limits at each purchase. If the transaction exceeds the monthly limit: –The system attempts to pay the excess from post-tax funds. –If there are no elected post-tax funds (or this option is not offered), participant will need to pay the difference with another form of payment (i.e., for a monthly pass). –If not able to do this (e.g., at self-service kiosk), the transaction is declined.

8. Using a QTA for Transit Expenses The IRS issued a regulation, RR 2006-57, requiring that card companies verify individual terminal IDs for transit purchases, but has postponed its implementation several times If this ruling takes effect in 2012, our system will accommodate and be compliant with the new rules, so you need only swipe your card for purchase at a valid terminal – it’s that easy!

9. Using a QTA for Parking Expenses QTA dollars cover qualified parking expenses at or near your work location, or expenses at a location from which you commute using mass transit. QTA dollars can only be used for employee expenses. Reimbursement is not allowed for spouse’s or dependent’s parking expenses. Expenses must be paid. Card swipe verifies expense is valid and merchant has been paid.

10. So Sign Up Today! You’ll receive one Card in the mail, along with important information on using your Card. ACTIVATE and SIGN your Card. To activate. call the number or go to the web site listed on the sticker on the Card. Please make sure your account has been funded through payroll deduction before using your Card. Now you’re ready to pay for eligible expenses directly from your QTA.

11. Some Card basics to remember… REMEMBER... SAVE, SAVE, SAVE all itemized receipts. Your Plan Administrator may contact you to submit a receipt to verify an expense. For balance information or questions: Contact your Plan Administrator by calling the number or visiting the web site on the back of your Card. Save Your Card. If you continue to participate in the QTA each year, your Card will be automatically loaded each pay period in the new plan year according to your new election amount.

12. Automatic, Fast, Easy to Track. Tax savings on your commuter expenses. What are YOU waiting for? Sign up NOW and let YOUR savings begin! Reduced manual claims.

13. This document is confidential to Evolution1 ™, Inc. and may not be used, copied or disclosed except with express prior written consent of Evolution1, Inc. Benny is a registered service mark of Evolution1, Inc. Copyright © 2011 Evolution1,Inc., all rights reserved. Business processes protected under US Patents 7,174,302, 7,197,468 and 7,680,679 with additional patents pending.