1. Insert Name of Audience Overview of Your Health Reimbursement Account (HRA) Insert Date

2. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. Instructions to Presenter  There are a number of items in this presentation that need to be customized for your audience. –Slide 6 – Update with the name of the health plan associated with the HRA –Slide 11 – Update with whether the plan allows rollovers –Slide 12 – Update with the plan design – are FSA or HRA dollars used first? –Slide 17 – Remove if no debit card –Slide 20 – Update with any additional training available with the company. –Slide 21 – Update with whether there is a debit card.  As always, remove slides as needed based on level of customer knowledge and time available  In addition, when printing the notes, you can see the script more easily if you select File/Send to/Microsoft Word, and choose “Notes below the text”. That way, longer scripts will flow to the next page.

3. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. Agenda  Introduction to OptumHealth Financial Services  HRA Overview  How to Make the Most of Your Coverage  Using an HRA  What You Need to Know  Comparison of FSAs and HRAs  Managing Your HRA  Common Questions 3

4. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. OptumHealth Financial Services 4 Focuses on health care financial services OptumHealth Financial Services is the custodian for over 2.2 million health accounts Serves thousands of employers nationwide We service employers of all sizes, from 2 to over 100,000 employees Offers comprehensive claims processing We process over 230 million claims a year Serves thousands of employees nationwide We manage over 535,000 HRA accounts Health Accounts and Administration – All In One Place

5. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. You Can Expect  Responsiveness  Access to highly trained HRA specialists  Online account management  Fast, accurate processing of claims 5

6. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. HRA Overview 6 Financial account Used to reimburse eligible out- of-pocket expenses Funded by employer Often tied to an HDHP

7. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. Advantages of an HRA 7 Reduction of out-of-pocket expenses Funds carry over from year to year Tax advantages

8. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How You Can Make the Most of Your Coverage 8 Health Care Consumerism Make informed choices Look for ways to lower health care costs Own your health care decisions Understand your medical coverage Maintain a healthy lifestyle Use your preventive care coverage to catch health issues early

9. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How Do You Use an HRA? Barbara’s employer creates an HRA for eligible employees and contributes $500 to every account. 1 Barbara Barbara pays for eligible expenses out-of- pocket then files claims for reimbursement from her HRA. 2 Reimbursements are deposited directly to her account. 3 During the year, Barbara uses $350 of her employer’s $500 contribution. 4 At year-end, the remaining $150 carries over to Barbara’s HRA for use in the future. 5 9

10. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. What You Need to Know About Your HRA 10 An HRA is not health insurance Can be used to reimburse eligible expenses incurred by you, your spouse and dependents No “use it or lose it” requirement HRA contributions are owned by your employer

11. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. Comparison of FSAs and HRAs 11  Funded by the employee  All funds must be used by the end of the runout period  Health care and dependent care expenses may be reimbursed  Eligible expenses determined by IRS and employer  Annual enrollment FSA  Funded by the employer  Funds automatically rollover to the next plan year  Only health care expenses are reimbursed  Eligible expenses determined by IRS & employer  Automatic enrollment HRA

12. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. Using your HRA with an FSA Your employer offers both an HRA and an FSA The two accounts work together These two accounts allow you to reduce the majority of your annual out-of-pocket heath care expenses Funds will be taken out of your XXX first 12

13. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How to Manage Your HRA: Automated Account Enrollment 13 Employer decides who is eligible. You’re enrolled in the HRA automatically.

14. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How to Manage Your HRA: Welcome Kit 14 All of the information you need: Overview of your HRA plan List of qualified expenses Reimbursement options/schedules Claims forms and envelopes Direct deposit enrollment forms

15. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How to Manage Your HRA: Experienced Customer Support Highly trained service specialists Available from 7:00 am to 7:00 pm CST Familiar with your employer’s plan 15

16. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How to Manage Your HRA: Online Benefit Management 16 Secure Web site allows you to: View your current balance View your monthly statements Check reimbursement status Review qualified expenses Access extensive resources www.ohfsbenefitaccess.com

17. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How to Manage Your HRA: Paying For Qualified Expenses 17 Automatically receive a debit card linked to your HRA Use it at point-of-sale or point-of- service Save your receipts or other documentation Certain claims do not require you to submit receipts, including: Costs at providers that match your co-pay amount or a multiple up to five times that amount Orthodontists (as part of a monthly schedule) Other uses require you to submit receipts to substantiate the claim was used for eligible expenses

18. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How to Manage Your HRA: Paying For Qualified Expenses 18 Pay for a qualified expense out-of- pocket, at point-of-sale, or point-of service using cash, credit card or check Retain your receipt or other form of documentation that supports your purchase Be sure the receipt includes the date the service was provided, the name of the service provider or clinic, explanation of the service provided

19. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. How to Manage Your HRA: Claims Reimbursement 19 Streamlined claims submission: paper, online, fax Choose the option that works best for you Claims are processed according to a schedule set by your employer Direct deposit or paper checks mailed to your home

20. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. Learn About Your HRA Online 20 A series of short, online training sessions on HRAs are available at any time You can access all Health Accounts Self- Guided Tours at the site below. Access all Self-Guided Tours at: www.openenrollment123.com/self-guided-tours/ www.openenrollment123.com/self-guided-tours

21. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. Common Questions 21 Employer decides who is eligible. Eligibility may be tied to a medical plan. Eligible employees are enrolled automatically. How do I enroll? 1 Can I take the funds in my HRA with me if I leave the company? 2 Can I add my own contributions to my HRA? 3 How do I access the funds in my account? 4 No. Funds belong to your employer and stay with the company, including accumulated funds. Employer decides what will happen to excess funds if you retire. No. You cannot contribute to your HRA. Only your employer can fund an HRA as outlined in the Summary Plan Description. Pay for an expense out-of-pocket. Submit a claim by mail, fax or email. Manage your HRA through OptumHealth’s secure Web site.

22. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. What If I Have More Questions?  Visit www.ohfsbenefitaccess.com to find an answer  Call the appropriate toll-free customer support area listed on the website  Talk to your employer 22 Health Reimbursement Accounts are administered by OptumHealth Financial Services and are subject to eligibility and restrictions. This communication is not intended as legal or tax advice. Please contact a competent legal or tax professional for personal advice on eligibility, tax treatment and restrictions. Federal and state regulations are subject to change. Confidential property of OptumHealth. Do not distribute or reproduce without express permission from OptumHealth. OptumHealth Financial Services | www.optumhealthfinancial.com © 2011 OptumHealth Financial Services. All Rights Reserved.