1. Flexible Benefit Plan Enrollment 2010

2. A tax free way to pay for certain annual expenses for you and your family! What is the purpose of a Flex Plan?

3. What do you mean… TAX FREE?

4. FICA (Social Security + Medicare) - 7.65% Federal Taxes - Start at 15% State Taxes - Approximately 8% Place a portion of your salary per pay period into the Flex Plan before…

5. A Flex Plan allows you to pay for: Certain Medical expenses Dependent or Child Care expenses TAX FREE !!!

6. Flex vs. No Flex Spendable Income Reimbursed Expenses Net Pay Taxes (2) Taxable Gross Pretax Expenses Gross Pay $22,400 $0 $22,400 $9,600 $32,000 $0 $32,000 Without Flex $23,000 $2,000 $21,000 $9,000 $30,000 $2,000 $32,000 With Flex Group Health Insurance Premium Plan, MCRA, DCAPGroup Health Insurance Premium Plan, MCRA, DCAP Estimated FICA, Federal Income Tax and State Tax at 30%Estimated FICA, Federal Income Tax and State Tax at 30%

7. Medical Care Reimbursement Account redirect up to $6,000 annually Your Medical Care election is available to you from the first day of the plan Dependent Care Assistance Plan redirect up to $5,000 annually Dependent Care reimbursements are paid from available posted payroll contributions, dollar for dollar Plan Types

8. Deductibles Co-payments Over-the-counter items Massage Therapy Mileage to/from Doctor’s Office or Hospital Vision Services Laser Vision Correction Dental Orthodontics Qualified Medical Care Expenses Reimbursable up to $6,000 per year *For a complete list of all eligible expenses, please visit www.goigoe.comwww.goigoe.com

9. Eligible Expenses In order to get expenses reimbursed, they must be… MEDICALLY NECESSARY! ** A letter of medical necessity may be required from your physician No Vitamins or Dietary Supplements No Toiletries / Sundry Items No lotions, soaps, creams, etc.

10. Can I stop or change contributions during the plan year? NO, unless there is a… Marriage Divorce/Legal Separation Birth Death Adoption/Change in Legal Guardianship Change in spouse’s insurance

11. Dependent Care Dependent child must be under the age of 13 –Or dependent children who are physically or mentally incapable of self-care Taxpayer ID# or SS# of person or organization providing care required Reimbursable up to $5,000 per year

12. Dependent Care covers the following while you work: - Babysitters - Day Care Centers - Nursery School/Preschool - After School Care Programs -Summer Day Camp -Adult Day Care Eligible Expenses

13. Flex Benefits Card For qualified expenses at approved locations No out-of-pocket expenses – Your entire election amount is loaded onto the card as of the first day of the plan! No reimbursement requests to submit No waiting for reimbursement Medical Care Expenses Only

14. Your new Flex plan year begins July 1, 2010 and runs through June 30, 2011 The last day to send in expenses for the 2010-2011Plan Year is August 31 st following the close of the Plan Year Don’t forget to re-enroll! Plan Highlights

15. Sending In Your Reimbursement Request Visit www.goigoe.com for easy submission and to track the status of your reimbursementwww.goigoe.com Upload, e-mail, fax, or mail copies of receipts –Receipts must show date of service –Description of the item/service must be included Reimbursements will be processed on the 7 th and 22 nd of each month and will be distributed by your payroll department Requests must be received 4 business days prior to scheduled processing date

16. Insufficient Data…. Charge card receipts Balance due statements If your form is filled out incorrectly, your claim cannot be paid

17. Use It or Lose It! Don’t let this happen to you! Know how to use the plan & how not to use the plan Only put in money for planned expenses Use the worksheets to budget properly *Visit www.goigoe.com for more info to help you plan smarter!www.goigoe.com

18. Print & Complete Forms Access Worksheets Log in & view your account Upload requests for reimbursement Send questions to Participant Services Shop the online FSA store Visit us on the web at www.goigoe.com

19. Participant Services By Phone: 800-633-8818, Option 1 Via E-Mail: flex@goigoe.com Contact Igoe