1. B Overview of The Bancorp Bank HSA Solution for Excellus Health Savings Account Program Overview for Members

2.  Introduction to The Bancorp Bank  Review of HSA Basics  Account Materials  Statements & Tax Information  Account Funding/Withdrawals  Investment Platform  Maximizing HSA Savings  AmeriFlex Member Services Support Agenda 2

3.  An FDIC insured & publicly traded full-service financial institution with a core focus on Health Savings Account administration  The preferred HSA custodian for the Ameriflex HSA Program  Headquartered locally in Delaware, yet one of the top 5 HSA Custodians  A leading HSA administrator since HSAs were introduced in 2004  Strong relationships with thousands of Healthcare Carriers, Benefits Administrators and Employer Groups throughout the U.S.  The #1 Issuer of Healthcare Benefit Cards Who is The Bancorp Bank? 3

4.  Funds deposited into an HSA are tax-advantaged and owned by the account holder  Funds may be rolled over year to year; no “use-it or lose-it” rule  Accounts can accumulate significant assets that can be used for healthcare tax-free  Funds are portable and available through job changes  Funds in the HSA can be invested HSA Key Features 4

5. HSA Eligibility  HSA account holders must be enrolled in an HSA-qualified High Deductible Health Plan (HDHP) to open and continue contributing to a Health Savings Account Note: You can only contribute funds to your HSA while you are covered under an HDHP. If you end your HDHP coverage, you can still draw down and pay for any qualified medical expenses out of your HSA balance.  Account holders cannot be covered by any other insurance that reimburses for health expenses (unless another HSA-qualified plan)  The account holder cannot be enrolled in Medicare or Medicaid  The account holder also cannot be eligible to be claimed as a dependent on another person’s tax return and they must be over 18 years of age 5

6.  Contributions are not subject to income tax  Contributions can be made by anyone  Contributions in excess of the allowable limits must be withdrawn or incur a 6% excise tax  Eligible individuals aged 55 or older may contribute “catch-up” contributions of $1000.00 each year until they enroll in Medicare  Only one catch-up contribution is permitted per account for the individual account holder Contributions 2013 IRS Maximum Contribution Limits Individual$3250 Family $6450 6

7. According to IRS guidance, funds withdrawn from an HSA may be used to pay for HSA-qualified medical expenses for the following individuals:  Account holder  Account holder’s spouse  Account holder’s tax dependents If a domestic partner or non-tax-dependent child is covered on an individual’s health plan, they may decide to open their own Health Savings Account to utilize the same tax advantages Distributions 7

8.  Reimbursement can be taken from the HSA for expenses you previously paid out of pocket as long as the HSA was in place when it was incurred  Withdrawals for non-medical expenses are possible, however additional taxes and penalties may apply: Before age 65 the distribution is taxed as income plus an additional 20% penalty After age 65 the withdrawal is only taxed as income  Distributions for qualified medical expenses not taxable! Distributions (continued) 8

9. According to the IRS, HSA funds can be used to pay for:  Most Medical Care & Services covered by your health plan along with Dental services, Vision Care & “Alternative” Care  Over-the-counter (OTC) drugs such as pain relievers/cold medicine may be purchased with HSA dollars if the account holder has obtained a Doctor’s prescription  Insurance premiums usually do not qualify, however the following can be paid for with an HSA: - Healthcare premiums while on COBRA continuation coverage - Premiums while receiving unemployment compensation - Medicare premiums - Qualified long-term care insurance premiums Qualified Medical Expenses Some examples: Rx Drugs Physician’s Fees Hospitalization Orthodontia Chiropractic care Acupuncture Reading Glasses Contact Lens Solution Maternity Costs Laser Eye Surgery Oxygen Equipment Dental services 9

10. Account Materials Account information is transmitted to The Bancorp Bank. Accounts are automatically opened as long as all enrollment data passes a regulatory review. Bancorp will reach out to any members if any further verification is needed to open their account. Within 2 weeks of account opening, each new account holder receives the following: Welcome Letter Including account number and instructions to register account online AmeriFlex Convenience Card Book of 50 checks 409 Silverside Road, Suite 105 Wilmington, DE 19809 NOTE: After account opening, be sure to watch out for new materials in the mail. For security reasons, account-related materials are mailed in generic envelopes simply noted with a return address of: 409 Silverside Drive, Suite 105 Wilmington, DE 19809 10

11. Welcome Letter New account holders will receive a welcome letter covering the following important information:  Information about the HSA, including the member’s account number and instructions to register the account online  HSA Signature Card with a postage-paid envelope for return to the bank  A Deposit/HSA Contribution Slip  Terms and Conditions (including schedule of fees)  Privacy notice 11

12. . Statements & Tax Information Statements Available Online Tax Forms for HSA Account holders:  IRS Form 1040 or Form 1040NR  IRS Form 8889 Download at www.irs.gov Employers report all employer contributions (including an employee’s contributions through a cafeteria plan) to a Health Savings Account in Box 12 of Form W-2 with Code W See IRS General Instructions for Form W-2 for more details 12

13. . Filing Taxes with a Health Savings Account To complete Form 8889, employees use their employer’s form W-2, and their annual HSA contribution and distribution totals which can be pulled via the following methods:  "My HSA Snapshot" page – available via online bank account  The Bancorp Bank’s Automated Telephone System  The Bancorp Bank’s 24/7 Customer Service for Members The Bancorp Bank will send additional records to the IRS and each account holder:  IRS Form 1099-SA, mailed by The Bancorp Bank by January 31 st (Details annual distributions)  IRS Form 5498-SA, mailed by The Bancorp Bank by May 31st (Details annual contributions. Note: Form 5498-SA encompasses all contributions made for the prior calendar year until the tax filing deadline. This document is not to be used for tax filing. It is always sent to employees after the filing deadline has already passed to encompass all deposits 13

14. Employee Contributions Employee contribution options HSA Direct Deposit Check/ Money Order ACH/Wire Transfer $ Electronic Bank Transfers (From other bank account) 14

15. Account Withdrawals HSA $ AmeriFlex Convenience Card $ HSA Checks $ Online Bill Payment Employee withdrawal options 15

16.  Self-directed brokerage account can be accessed after logging into the HSA  Customers may begin investment account once they have met the following criteria:  HSA balance of $2500  Signed and returned HSA Signature Card  Brokerage customers are able to place trades, find stock quotes, perform research & track their portfolio  Funds flow automatically to/from the HSA Investment Platform 16

17.  Contribute whatever is possible (up to IRS limit) to increase your tax savings  Try local clinics vs. ERs for minor emergencies; Explore alternatives to physician office visits if it makes sense  Buy generic vs. brand-name prescriptions if they are available  Compare different locations’ costs for medical procedures/testing in advance. It is often possible to find a lower-cost alternative for the exact same procedure  “Bargain shop” for medicines at wholesalers - Check out Wal-Mart's website for their $4.00 prescription list! Maximizing HSA Savings

18.  888.868.FLEX (3539)  Dedicated, toll-free Customer Service line for HSA- specific questions/needs AmeriFlex Member Services Support 18