1. Ongoing ACA Management Information System for Compliance, Cost Analytics, Reporting and Auditing HR Specialty Products & Services Catalogue Executive Summary A No Frills Distillation of Vendor’s Marketing Collateral Thomas A Ference President & CEO Human Resources Mining & Distribution Co Locating, Validating and Accelerating HR Innovation Office: 219-662-0201 Cell: 630-240-2583 Fax: 219-661-0236 e-mail: tference@hrmdco.comtference@hrmdco.com Website: www.hrmdco.comwww.hrmdco.com

2. ACA Management Information System Managing the employer’s medical benefits requirements under the ACA is not a snap shot, single-point-in-time analysis, but rather a continuous process under health reform This Cloud-based ACA management system continually 1) automates census data integration / validation ; 2) determines and manages employee eligibility and affordability compliance; 3) automates federal reporting and internal/external audit and 4) provides management decision support through costs, plan design and projections analytics The system has been developed over 2+ years by experienced regulatory software engineers and Washington DC /ACA insiders and assures compliance to current and evolving ACA requirements It provides for the continuous analysis for ongoing decision- making and reporting of ACA impacts, under the control of the employer and/or their advisor - not simply a snap shot / single-point-in-time analysis / consultation

3. ACA Management Information System It quantifies risks and liabilities associated with penalties and excise taxes for non- compliance, as well as analytics to allow employer to evaluate plan/demographic/risk- reward options for cost-reduction opportunities An integrated and proprietary alerting system assures and automates complete and accurate data integration and validity for determination and management of employee eligibility based on wait, measurement and stability periods, and affordability based plan design and cost The system provides employee grouping/parsing capability, allowing for consolidation and disaggregation by numerous variables and parameters (i.e. hours, wages, age, sex, division, entity, groups, etc.) Manages state-by-state exceptions to federal ACA regulations, and is configurable for state-by-state and federal changes to regulations over time Provides data encryption and configurable user access protocols meeting the most stringent security requirements The system facilitates and automates all ACA compliance reporting and provides ad-hoc reporting, as well as archiving and audit tools for generating regulatory data and providing compliance support (i.e. SOX compliance)

4. Company Parameter Setting © Copyrighted material – all rights reserved.

5. Federal and State Parameter Setting © Copyrighted material – all rights reserved.

6. Instantaneous “Pay or Play” Scenario Modeling © Copyrighted material – all rights reserved.

7. High Cost Plan Excise Tax Projections © Copyrighted material – all rights reserved.

8. Next Steps This product/service is contained in the HR Specialty Products & Services Catalogue™ Operational level details about this particular service provider can be obtained in conference with the vendor The HR Mining &Distribution Co. is an independent and contracted representative of the vendor Upon your request, we will arrange for an introduction that can range from a simple, quick conference call to a system demonstration/service overview Tom Ference 219-662-0201 (Chicagoland area) or tference@hrmdco.com Thank you for your potential interest in this leading-edge thinking to what is a major employer regulatory issue