1. January 2016 Joffe MediCenter Summary of Benefits Effective January 1, 2016

2. Agenda 1.Benefits Overview Medical – Provided through Aetna Health Savings Accounts – Administered directly with BNY Mellon, under the brand BenefitWallet Dental – Provided through Delta Dental Vision – Provided through EyeMed Flexible Spending Accounts – Administered by Custom Benefits Design Life and Disability – Provided by Lincoln Financial Group 2.Other Programs Teladoc EAP Wellness Mobile Applications 3.Next Steps General announcement Open Enrollment Instructions This document contains confidential and proprietary information which may not be reproduced or transmitted without the express written consent of USI. 2

3. Health Care Reform  Health Care Reform – also called Patient Protection and Affordable Care Act or PPACA (ACA) became law in 2010.  Beginning in 2014, ACA requires most individuals to obtain acceptable heath insurance for themselves and their family members or pay a penalty. The penalty for 2016 will be $695 per adult and $347.50 per child, up to a maximum of $2,085 per household OR 2.5% of the household taxable income, whichever is greater.  JMC’s new 2016 benefits plan for full-time associates are affordable and meet at least the minimum value as required under ACA.  Since JMC’s plans for full-time associates are affordable and meet at least the minimum value, JMC’s full-time associates will not be eligible for a subsidy through the healthcare marketplace exchanges.  If your employment status is other than full-time, you would need to obtain coverage through a private broker or through the marketplace exchanges in order to avoid the penalty.  It should be noted, for medical benefits only, ACA requires employers to offer medical benefits to all employees who work 30 or more hours a week over an employer determined look-back period (up to 12 months). JMC uses a 12 month look back. This document contains confidential and proprietary information which may not be reproduced or transmitted without the express written consent of USI. 3

4. Medical Plan Choice 4 Plan Type JMC Contribution to HSA 1 Deductible (Individual / Family Maximum) Calendar or Policy Year Coinsurance Out-of-Pocket (ded. incl.) (Individual or Family Maximum) Inpatient & Outpatient Hospital Primary Care/ Specialist Office Visit Preventive Services Emergency Room / Urgent Care Prescription Drugs $300 for single coverage $600 for family coverage $10/$30/$50/$100 Deductible then $10/$35/$60 $250 / $75 copay Deductible, then 100%/0% Covered in full $30/$60 copay Deductible, then 100%/0% 80/20%, after Deductible100%, after Deductible $6,000/$12,000$6,350/$12,700 80/20%100/0% Calendar $2,000/$4,000$3,000/$6,000 None PPOHDHP All copays on both plans apply towards the out of pocket maximum as required by healthcare reform. 1. HSA replaces the HRA

5. HSA vs. HRA  For Those who select the HDHP: JMC Deposits $300 for single, or $600 for all other levels (spouse, children or family coverage) into your HSA Bank Account (Benefit Wallet)  HRA –  Use it for covered expenses each year or lose it.  It is the company’s account.  HSA –  It is your own account and will accumulate in your account if you don’t use it.  Rolls over year over year.  You can make additional pre-tax contributions.  Account earns interest.  Spouses who are eligible for other coverage may participate in our medical plan, however they will pay the full cost of the spousal coverage. This document contains confidential and proprietary information which may not be reproduced or transmitted without the express written consent of USI. 5

6. Preventive Services  One of the biggest changes from ACA was the mandatory coverage of preventative health services.  Preventive visits are grouped into three categories:  All adults  Women  Children  The best resource for finding out what is covered as preventative is: www.healthcare.gov/coverage/preventive-care-benefits/ www.healthcare.gov/coverage/preventive-care-benefits/  Some examples of preventative services include:  Immunization Vaccines  Mammograms (age restrictions can apply)  Blood pressure and cholesterol screenings  Colonoscopies (age restrictions can apply)  Vision screenings for children  Contraceptions (exemptions can apply) This document contains confidential and proprietary information which may not be reproduced or transmitted without the express written consent of USI. 6

7. 2016 Associate Contribution Rates 7 Your Current Contributions Contribution Per Pay Period (26 Pays) Coverage HRAPPOHDHP Associate $51.13 $71.54 $35.54 Associate + Spouse/Domestic Partner $147.98 $142.15 $69.69 Associate + Child(ren) $103.82 $127.38 $62.77 Family $200.68 $198.00 $96.92

8. Why an Associate Might Consider a HDHP with an HSA  Tax-advantaged Savings – reduces your taxable income  Tax-free Growth  Tax-free Distributions for qualified medical expenses (section 213 of the IRS code) – similar to FSAs  Flexibility – You can stop, start or change your contributions quarterly  Free Money – JMC contributes $300 Single / $600 Family  The Money is Yours – never lost or forfeited, even if you leave or retire from the company  Eligible Expenses – include Dental, Vision, Long-Term Care, Wellness  Important Rule: You cannot have other non-qualified coverage, e.g., Medicare, VA Benefits, or a Health FSA  You can have a Dependent Care account and/or a limited use (vision and dental only) FSA in addition to the HSA. 8

9. Preventive Care 1 Physical Exam (100%) $ 0 Non-Preventive 4 Rx (approx. cost $50)- tier 2-$30 copay$120 1 Urgent care visit ($75 copay)75 1 Physician’s sick visit ($30 copay)30 Total$225 Annual Paycheck Premium/Wellness $1,860 JMC HSA Funding0 Total Cost$2,085 PPO Plan Preventive Care 1 Physical Exam (100%)$0 Non-Preventive 4 Rx (approx. cost $50)$200 1 Urgent care visit80 1 Physician’s sick visit85 Total$365 Annual Paycheck Premium/Wellness $924 JMC HSA Funding($300) Total Cost$989 HSA Balance$0 HDHP Plan Example – Single Coverage Examples are for illustrative purposes only. Actual costs for services will vary.

10. Preventive Care 4 Physical Exams (100%) $ 0 Non-Preventive 8 Prescriptions (approx cost $50)- tier 2-$30 copay) $240 2 Urgent care visits ($75 copay) 150 3 Physician’s sick visits ($30 copay) 90 10 Physical therapy ($60 copay)600 Total$1,080 Annual Paycheck Premium $5,148 JMC HSA Funding0 Total Cost$6,228 PPO Plan Preventive Care 4 Physical Exams (100%)$0 Non-Preventive 8 Prescriptions (approx. cost $50) $400 2 Urgent care visits160 3 Physician’s sick visits255 10 Physical therapy850 Total$1,665 Annual Paycheck Premium $2,520 JMC HSA Funding($600) Total Cost$3,585 HSA Balance Remaining$0 HDHP Plan Examples are for illustrative purposes only. Actual costs for services will vary. Example – Family Coverage (Family of 4)

11. Preventive Care 1 Physical Exam (100%) $ 0 Non-Preventive 2 Urgent care visits ($75 copay) 150 6 Specialist visits ($60 copay) 360 Heart Surgery ($60,000)5,490 20 Prescriptions (approx. cost $50 )- tier 2-$30 copay) $0 Total$6,000* Annual Paycheck Premium $1,860 JMC HSA Funding0 Total Cost$7,860 PPO Plan Preventive Care 1 Physical Exam (100%)$0 Non-Preventive 2 Urgent care visits 160 6 Specialist visits 900 Heart Surgery ($60,000) 1,940 20 Prescriptions tier 2 after ded. $35 700 Total $3,700 Annual Paycheck Premium $924 JMC HSA Funding($300) Total Cost$4,324 HSA Balance Remaining$0 HDHP Plan Example – Single Coverage, Catastrophic Claim * Assumes the single out of pocket is reached on the PPO plan. All copays apply to the out of pocket maximum as required by healthcare reform. Examples are for illustrative purposes only. Actual costs for services will vary.

12. Preventive Care 4 Physical Exams (100%) $ 0 Non-Preventive 12 Prenatal Vitamin Rx$100 OB/Gyn Office Visit30 Delivery- approx cost $8,0003,200 OB/Gyn Office Vist30 Total$3,360 Annual Paycheck Premium $5,148 JMC HSA Funding0 Total Cost$8,508 PPO Plan Preventive Care 4 Physical Exams (100%)$0 Non-Preventive 12 Prenatal Vitamin Rx$100 OB/Gyn Office Visit85 Delivery- approx cost $8,0002,815 OB/Gyn Office Visit30 Total$3,030 Annual Paycheck Premium $2,520 JMC HSA Funding($600) Total Cost$4,950 HSA Balance Remaining$0 HDHP Plan Example – Family Coverage, Pregnancy * All copays apply to the out of pocket maximum except for prescription copays as required by healthcare reform. Examples are for illustrative purposes only. Actual costs for services will vary.

13. First the deductible $9000 bill, you pay $4000$ 4000 Then co-insurance $5000 balance, you pay 20%$1000 Insurance pays 80%($4000) Total$5,000 Annual Paycheck Premium $5,148 JMC HSA Funding0 Total Cost$10,148 PPO Plan First the deductible $9000 bill, you pay $6000 $6000 Then co-insurance $3000 balance, you pay 0%$0 Insurance pays 100%($3000) Total$6,000 Annual Paycheck Premium $2,520 JMC HSA Funding($600) Total Cost$7,920 HSA Balance Remaining$0 HDHP Plan Example – Family Coverage, Pregnancy * All copays apply to the out of pocket maximum except for prescription copays as required by healthcare reform. Examples are for illustrative purposes only. Actual costs for services will vary. Labor and Delivery - $9000

14. First the deductible $4000 bill, you pay $250 copay$ 250 Then remaining balance $3750 balance, you paid copay$0 Insurance pays balance($3750) Total$250 Annual Paycheck Premium $5,148 JMC HSA Funding0 Total Cost$5,398 PPO Plan First the deductible $4000 bill, you pay $3000 $3000 Then co-insurance $1000 balance, you pay 0%$0 Insurance pays 100%($1000) Total$3,000 Annual Paycheck Premium $2,520 JMC HSA Funding($600) Total Cost$4,920 HSA Balance Remaining$0 HDHP Plan Example – Family Coverage, ER Trip * All copays apply to the out of pocket maximum except for prescription copays as required by healthcare reform. Examples are for illustrative purposes only. Actual costs for services will vary. ER Trip- $4000

15. HSA Bank Account  HSA Bank Accounts are established with Benefit Wallet.  No monthly fees as long as HSA statements are viewed online and paper is “turned off.”  Includes a convenient Debit Card.  You will earn interest on your account balance.  Once HSA balance reaches $1,000, funds can be invested online (monthly fee applies).  This is YOUR account. JMC only deposits money (your payroll contributions and JMC’s contribution of $300 or $600).  The annual maximum contribution for 2015 is $3,350 for an individual or $6,750 for a family. This includes the funding from JMC.  Keep receipts. The IRS will request copies if you are audited. You are responsible for maintaining records. Tax forms will be provided by Benefit Wallet.  Distributions that cannot be substantiated are taxable as ordinary income and are subject to a 20% excise tax.  HSA Funds are to be used solely your qualifying expenses and for tax dependents covered under the plan. Domestic partners do not qualify. 15

16. Coverage TypeNetworkNon-Network Preventive (2 visits/yr)100% Basic Restorative90% after Deductible80% after Deductible Major Restorative60% after Deductible50% after Deductible Deductible$25 Single / $75 Family Annual Max Per Person$1,000 Child Ortho50% after Deductible Ortho Lifetime Max Per Person$1,000 Dental Plan – Delta Dental Dental Rates2016 Per Pay Cost Single$9.69 Associate + Spouse$20.31 Associate + Child(ren)$20.31 Family$33.69

17. Dental Plan – Delta Dental

19. www.toolkitsonline.com– Delta Dental

20. Mobile App– Delta Dental

22. Coverage TypeNetworkNon-Network Eye Exam$10 Copay$30 Allowance Frames$130 Allowance, 20% off balance $65 Allowance Single/Bifocal/Lenticula r Lenses $25 Copay$25, $40, $60 Allowance Contacts$150 allowance, 15% off balance $120 Allowance FrequencyEvery 12 Months for exams Every 12 Months for lenses Every 24 Months for frames Every 12 Months for exams Every 12 Months for lenses Every 24 Months for frames Vision Plan– EyeMed Vision Rates2016 Per Pay Cost Associate$1.38 Associate + Spouse$3.23 Associate + Child(ren)$2.31 Family$4.62

23. JMC allows you to elect up to $2,550 to be contributed on a pre-tax basis via payroll deductions throughout the plan year into a Flexible Spending Account (FSA). FSA funds are best used to pay for predictable out-of-pocket expenses, because any funds contributed that are not used by the end of the plan year are forfeited under the IRS “Use It or Lose It Rule”. These funds can be used for all IRS-eligible expenses including health plan deductible expenses, dental, vision, and much more. An extensive list of eligible expenses can be found at: https://www.wageworks.com/employees/benefits/healthcare-flexible- spending-accounts-fsa/fsa-eligible-expenses.aspx https://www.wageworks.com/employees/benefits/healthcare-flexible- spending-accounts-fsa/fsa-eligible-expenses.aspx An HSA cannot be combined with a healthcare FSA account. Associates with an HSA are eligible for a limited purpose FSA account. Limited purpose FSA accounts can be used for dental and vision expenses. Flexible Spending Account – Custom Design Benefits

24. JMC allows you the option to contribute money on a pre-tax basis via payroll deductions through the plan year into a Dependent Care Account. The maximum contribution per household is $5,000 if you are single or you are married and filing a joint tax return, or $2,500 if you are married filing separate tax returns (per IRS guidelines). Dependent Care Account – Custom Design Benefits

25. Basic Life (employer paid) – Life Insurance 1x salary up to $50,000 of coverage per Associate – Accidental Death and Dismemberment Insurance 1x salary up to $50,000 of coverage per Associate Partial benefits available for loss of limb or eye sight Supplemental Life (associate paid) can be purchased – Supplemental life insurance may be purchased in increments of $10,000 to a maximum of $300,000 Short Term Disability (employer paid) – 60% of monthly lost income up to $1,000 a week – 7 day waiting period – 12 week benefit duration Long Term Disability (50% associate paid) – 60% of monthly salary up to $10,000 a month – 90 day waiting period – Benefit paid until Social Security Normal Retirement Age Life Insurance & Disability Insurance – Lincoln Financial Group

26. Rates Life Insurance & Disability Insurance – Lincoln Financial Group Life and additional AD&D (Age bands) Rate per $1,000 annual Rate per $1,000 per pay Under 25 $0.48$0.018 25-29 $0.48$0.018 30-34 $0.60$0.023 35-39 $0.84$0.032 40-44 $1.20$0.046 45-49 $2.04$0.078 50-54 $3.24$0.125 55-59 $5.64$0.217 60-64 $9.00$0.346 65-69 $16.68$0.642 70-74 $36.00$1.385 75+ $37.80$1.454 AD&D $0.24$0.009 Child Life $0.24$0.009

27. 2. Other Programs

28. 28 Employee Assistance Program (EAP) Available beginning on January 1, 2016 Employee Assistance Program (EAP) – 3 sessions, per issue, per year ­ Confidential counseling and referral service Worklife services ­ Resources and referral service on a variety of life balance topics Legal services Financial services Identity theft resolution consultation services

29. 29 EAP Benefit Features Cost-free benefit Confidential National provider network Covers you, anyone in your household and dependents up to age 26 Unlimited telephonic consultations, 24/7 Services offered through the Organizational Risk Management Center (Management Program)

30. Reasons to consider calling EAP 30 Psychological Stress Drug or alcohol issues Marital/relationship Career/job issues Grief and loss Family issues Retirement Financial consultation Legal consultation Member orientation

31. 31 EAP Worklife Services by telephone Resource and referral service by phone, such as child care, elder care, education planning, pet care, household needs Worklife counselor will research and pre-screen options Worklife counselor will provide referrals, resources and educational materials that address your specific needs

32. 32 EAP Financial services Budgeting Debt Retirement College funding Buying vs. leasing Mortgages/refinancing Financial planning Tax questions and tax preparation IRS matters

33. 33 EAP ID theft resolution consultation services Free telephone consultation with a certified fraud resolution specialist (per each new issue) Specialist assists you with ID theft breaches and identity restoration Free “emergency response kit” provided upon identity breach (sent by e-mail, mail, or fax) Counseling on “preventive steps” to take to avoid future ID theft losses and damages to your credit score and reputation

34. 34 EAP Website Addictions Personal and emotional issues Martial/relationships Family Legal/financial Health and wellness Personal growth Informative webinars Workplace Information Self-assessments, information and links to other websites for:

35. 35 Employee Assistance Program (EAP) Login Information for 2016 access will be provided to Associates in December.

36. EAP Member Choice for EAP Access Member choose the way they want to connect with us: Counseling over video- conference or phone Worklife support over the phone Counseling face-to-face Access to resources and information via our website LifeMart discount center Tool to track one’s mood, promote well-being or email a service request via our mobile app 36

37. All material proprietary and confidential. Presented by Teladoc, Inc. What is Teladoc? Teladoc ® is a national network of U.S. board-certified doctors available on-demand 24/7/365 to diagnose, treat and prescribe medication, if necessary, for many of your medical issues. It's quality care when you need it at a price you can afford. Talk to a anytime 37

38. In 2016, we will hold a wellness event, both in person and virtually, which will help people take charge of their own health and wellness. The Wellness Program can include: – Free biometric screenings – Online health assessments – Regular communications – Wellness coaching – Outreach programs There are rewards for employees from this program We anticipate this to be a spring event Aetna Healthy Commitments Wellness Program

39. 3. Next Steps

40. 2015 Open Enrollment Process`  During this enrollment, it will be a paper enrollment  Paper forms will go out allowing employees to elect their desired benefits and coverage.  Enrollment will be open from: November 16, 2015 to November 30, 2016.  If an HDHP is elected, the employee must open an HSA bank account with Benefit Wallet/BNY Mellon  Instructions are sent from Lisa Ruehrwein  For questions, call Alice Blaney. If Alice is not available, call Jenn Newton  Alice Blaney: ablaney@joffemedicenter.com OR 513-577-8223ablaney@joffemedicenter.com  Jenn Newton: Jnewton@lasikplus.com OR 513-354-5822 Jenn Newton: Jnewton@lasikplus.com 40

41. 2016 Open Enrollment Process 41 2016Benefits areeffectiveOpenEnrollmentEndsmidnightESTOpenEnrollmentBegins9amEST Summary Communication (4 th ) and Open Enrollment Meeting (11 th ) Dec 15-31 st Nov 30 th Jan 1, 2016 Nov 4 th and Nov 11 th  Will be mailed to home address Delivery of new ID cards Nov 16 th