1. Overview of Group Long-Term Care Benefits Presented to: Name/Title/Company Presented by: CBIZ Name/Title

2. ©2013. ALL RIGHTS RESERVED.LTCI Partners, LLC

3. LTCi Personal CareADLs LocationWho Personal care or supervision needed for an extended period of time Care may be provided in the home, community setting or nursing facility Coverage triggered when insured cannot perform 2 or more activities of daily living Normally older ages but can affect anyone due to an accident or medical condition What is Long-Term Care Insurance?

4. The Impact of Long-Term Care Of family caregivers are women 2 Source: AARP Blog (Caregiving in America, 12/12).

5. Percentage of applicants denied coverage when applying for an individual policy. Age 80 or over Ages 70-79 25% Ages 60-69 44% 70% Insurance may not be accessible if the employee waits until after retirement to purchase

6. 6 Part of a Comprehensive Risk Management Strategy Health Insurance HealthFamily and Wealth Life & Disability Insurance Home Homeowner’s Insurance Retirement Lifestyle LTC Insurance Car Auto Insurance LTCi can help protect the retirement lifestyle that your employees have worked their entire lives to create.

7. Why Offer Long-Term Care Insurance? Retain and attract valuable employees Improve productivity and minimize absenteeism for employee caregivers (many plans extend benefits to parents and other family members) Receive potential tax advantages Provides employees with a way to help protect: Retirement savings and assets Family from the burden of care giving Their choices on where and how care is provided Insurability

8. Group Options $3,000 to $5,000 annually per executive $1,200 to $1,500 annually per employee Employer Funded Executive Carve-outs Voluntary Plans Employer Funded Base Plans with Buy-ups Employer Sponsored Strategies $600 to $1,200 annually per employee Strategies Sample Rates

9. Tax Treatment & Incentives IRS CODE SECTIONS :  7702B – defined Qualified LTC (accident & health insurance / tax-free benefits)  162 – ability to deduct accident & health insurance (c-corp owners are treated as employees)  213 – age-based deductibility for pass-through entities (s-corps, LLCs or LLPs)  106 – premium is not included /counted as imputed income  Treasury Regulation 1.105-5 – employer can create a class of select employees to offer this coverage to (ability to carve-out or “discriminate”)  IRS Notice 2004-50, Q and A41 (HSAs) – tax-qualified LTCI premiums are a qualified medical expense. As a result, an individual may withdraw money tax-free from their HSA to pay tax-qualified LTCI premiums

10. Plan Design Considerations

11.  Care provided can be defined as custodial or skilled  Includes healthcare advocacy component with access to healthcare professionals who can help implement a plan for care giving  Benefit triggers are either the loss of 2 of 6 activities of daily living (ADLs) or a severe cognitive impairment  Policyholders are usually reimbursed their actual expenses incurred (up to the daily/monthly benefit amount selected) to pay for long-term care services  Coverage is typically offered to employees and their adult family members  Guaranteed or simplified issue may be available for full-time employees (during open enrollment period)  Program can be customized for highly compensated employees (executive carve-outs)  Payroll deduction may be available (for groups of 50+)  Plans are fully portable Ideal Buyer Profile  Age > 45  Income > $65,000  Tenure > 5 years  Married Benefit Consideration

12. Carriers & Programs Available LTC CarrierProductDiscounted RatesUnderwriting Concessions Notes GenworthGroupProduct is only available to employer groups and rates are state filed. Modified Guaranteed Issue Underwriting would include “knock-out” health questions and a height and weight question John Hancock IndividualYesFull Underwriting Same product available in the individual market with a Sponsored Group Discount (5%). Full Underwriting is required LifeSecureIndividual (Multi-life) Product is only available to employer groups and rates are state filed. Simplified Underwriting Simplified underwriting includes “knock-out” health questions. Discounted rates available for employer groups. Plan not available in NY, NJ, CT, MA, VT, NH and ME TransamericaIndividual (Multi-life) Product is only available to employer groups and rates are state filed. Simplified Underwriting Same product available in the individual market with an 5% Multi-life discount. Simplified underwriting includes “knock-out” health questions.

13. Sample Implementation Timeline 1.Implementation Meeting 2.Pre-enrollment Communications 3. Open Enrollment Begins Awareness 1 – 2 Weeks Interest 1 – 2 Weeks Education 1 – 2 Weeks Decision 4 – 8 Weeks  Review Plan Design  Obtain/Confirm Contact Information  Review Enrollment Materials & Customer Support  Review Enrollment Strategy  Review Billing Announcement Email Educational meetings Webinar Enrollment period BEGINS Website launches Announcement Rate quote letter Webinar Education brochure & letter Reminder postcard Educational meeting Webinar Enrollment period ENDS Educational meeting Webinar Reminder Email Underwriting Billing Certificates issued Coverage effective