1. PNA COMPANY Presents Healthcare Reform for Individuals/Families

4. PPACA Annual Open Enrollment period (AOE) October 1, 2013 till March 31, 2014 October 15, 2014 till December 7, 2014 October 15, 2015 till December 7, 2015 October 15, 2016 till December 7, 2016 NO UNDERWRITING/GUARANTEED ISSUE

5. Penalties for Individuals under PPACA: 2014 – The Greater of $95 or 1% of taxable income 2015 – The Greater of $325 or 2% of taxable income 2016 – The Greater of $695 or 2.5% of taxable income 2017 and beyond - Annual adjustments

6. In California, ACA will subsidize at 100% of the premium up to 138% of the Federal Poverty Level (FPL). Once you have identified eligibility based on the client’s Modified Adjusted Gross Income (MAGI) found on the first page of your 1040, other factors decide the final subsidy.

7. Modified Adjusted Gross Income (MAGI) The Modified Adjusted Gross Income (MAGI) is calculated by adding back certain items to your Adjusted Gross Income. Your Adjusted Gross Income (AGI) can be found on line 38 of your Form 1040; line 22 of your Form 1040A; or line 36 of your Form 1040NR. IF YOU HAVE NOT FILED A PRIOR YEAR TAX RETURN, NO SUBSIDY WILL BE GIVEN! The following items must be added to your Adjusted Gross Income (AGI) to calculate your Modified Adjusted Gross Income (MAGI): Traditional IRA contributions that were deducted. Student loan interest amounts deducted. Tuition and fees deducted. Domestic production activities deducted. Foreign income or housing costs excluded on Form 2555. Foreign housing deduction taken on Form 2555. Savings bond interest excluded on Form 8815. Adoption benefits from an employer excluded on Form 8839.

8. 2013 Federal Poverty Level Household Size 100%138%150%200%300%400% 1$11,490$15,856$17,235$22,980$34,470$45,960 2$15,510$21,403$23,265$31,020$46,53062,040 3$19,530$26,951$29,295$39,060$58,590$78,120 4$23,55032,499$35,325$47,100$70,650$94,200 5$27,570$38,046$41,355$55,140$82,710$110,280 6$31,590$43,594$47,385$63,180$94,770$126,360 7$35,610$49,141$53,415$71,220$106,830$142,440 8$39,630$54,689$59,445$79,260$118,890$158,520 Each extra Person $4,020$5,547$6,030$8,040$12,060$16,080

12. 2.6 Million are eligible for Premium Subsidies and 2.7 are uninsured in CA, 5.3 total Healthcare Providers in CA

17. Standard benefits for Individuals

18. Sliding Scale for Silver Plan

19. A blog post (July 11, 2013) created by Marilyn Tavenner, the Administrator of the Centers for Medicare and Medicaid Services (CMS), clarifies concerns surrounding Exchange operability after last week’s release of new Affordable Care Act (ACA) regulations. In the post, Tavenner proclaimed that the Exchanges will be fully operational by the October 1st enrollment deadline. Of chief import, Tavenner responded to concerns about whether or not the Exchanges will verify an applicant’s submitted income information and if there are safeguards in place to prevent applicants from fraudulently receiving subsidies. Tavenner responded in the affirmative to both, stating that an applicant’s income will be compared against tax filings, social security data, and income reports. Tavenner found that individuals who falsely apply for subsidies will run the risk of receiving a penalty for perjury, and that the Internal Revenue Services (IRS) already has mechanisms in place to recollect subsidies that were overpaid or provide subsidies to those that did not initially receive the correct amount.blog postlast week’s release

20. Thank you. www.pnacompany.com Enrollment Product type: Health Product name: OBAMACARE Comments: Income, Household size, etc. Kenny Phan (800)810-4762 Email: info@pnacompany.com www.pnacompany.com