Presenters Name or Company Name Presenters Name or

Presenter’s Name or Company Name Presenter’s Name or Title Company Name or Presenter’s Title The material provided in this webinar is by Employee Benefits Corporation and is for general information purposes only. The information does not constitute legal advice and may not be relied upon by anyone as such. Nor may the information be disseminated in any form. Copyright 2014 Employee Benefits Corporation 2

Think. FSA Copyright 2014 Employee Benefits Corporation 3

What's your reason for enrolling? Copyright 2014 Employee Benefits Corporation 4

• Today: • • • Who we are and what we do Extra money for expenses Different expenses, different accounts Submitting claims is easy Quick reimbursement tips Next steps Copyright 2014 Employee Benefits Corporation 5

Employee Benefits Corporation • We’re a 100 % employee-owned third-party benefits administrator • We process your claims • We personally answer your questions • We produce our own website and materials • We show you how the BESTflex Plan provides extra money for health and daycare expenses Copyright 2014 Employee Benefits Corporation 6

Extra money for expenses. Copyright 2014 Employee Benefits Corporation 7

Extra money as soon as you enroll. • You agree to put a portion of your pay into at least one special account called a Flexible Spending Account (FSA) • Then, as you incur eligible expenses, you pay for them using the money in the FSA Copyright 2014 Employee Benefits Corporation 8

Where’s the extra money? Copyright 2014 Employee Benefits Corporation 9

Extra money is available automatically. • Normally, federal, state and payroll taxes eat up about 30% of what you earn – However, every dollar you place in these special FSAs is tax-free – So, a $500 election lets you keep the $150 you would have paid in taxes • There’s your extra money Copyright 2014 Employee Benefits Corporation 10

Different expenses, different accounts. Copyright 2014 Employee Benefits Corporation 11

Group Premium Account • Unlike an FSA, this account pays for your health insurance premiums, tax-free – Cost is automatically deducted from your pay – You receive this benefit automatically – You must participate in your employer’s Group Health Plan to take advantage of this account • You pocket what you would have paid in taxes Copyright 2014 Employee Benefits Corporation 12

Health Care FSA • You elect to place a portion of your pay into a Health Care FSA, tax-free, up to $2, 500 – Used for expenses not covered by insurance – Great for out-of-pocket, co-pays or prescription expenses; hundreds of expenses are eligible • Visit www. fsastore. com and see how many! – You can use the Health Care FSA for the duration of your Plan Year Copyright 2014 Employee Benefits Corporation 13

Limited Health Care FSA • Unlike a standard Health Care FSA, this FSA reimburses dental and vision expenses only • It also allows pre-tax contributions to Health Savings Accounts (HSAs) – Note in some states, HSA contributions are subject to state taxes Copyright 2014 Employee Benefits Corporation 14

Dependent Care FSA • You can also place a tax-free portion of your pay into a Dependent Care FSA • $5, 000 maximum ($1, 500 in tax-savings) – Perfect to help pay for daycare expenses – You can also use this FSA for other types of dependent care; consult your Summary Plan Description (SPD) for the details Copyright 2014 Employee Benefits Corporation 15

Employer contributions • Your employer has chosen to contribute to your BESTflex Plan – Eligibility requirements may apply and are defined in My Company Plan, a document that explains your plan details, available in My Account Assistant at www. ebcflex. com – Contributions are not affected by the $2, 500 maximum election amount Copyright 2014 Employee Benefits Corporation 16

Using all your money • Federal regulations require you use all your funds in an FSA by the end of the plan year – Funds remaining are forfeited to the plan • Make your elections based on prior expenses • Take advantage of every eligible expense – Use the tools we provide to help plan your elections – Built-in features help you use all your money Copyright 2014 Employee Benefits Corporation 17

Submitting claims is easy. Copyright 2014 Employee Benefits Corporation 18

Submit your claims using our mobile app • My Mobile Account Assistant – For Android and i. Phone – Camera scans documentation – Upload with claim information – Receive notification when a claim is processed – Use the app to review FSA account information Copyright 2014 Employee Benefits Corporation 19

Submit your claims online or using paper • My Account Assistant – Your secure web portal lets you review all aspects of your account online at www. ebcflex. com – Submit claims and documentation – Receive notification when a claim is processed • Claim Form – Mail or fax a paper form with attached documentation Copyright 2014 Employee Benefits Corporation 20

Benny. TM Benefits Card • Use Benny. TM instead of paying out • of-pocket for eligible expenses • Automatically determines an expense is eligible at point-of-sale at many retailers and provider – Inventory Information Approval Systems (IIAS) – No additional documentation needed • Benny. TM works with Health Care FSA only Copyright 2014 Employee Benefits Corporation 21

Benny. TM Benefits Card – Documentation • You’re notified when an ineligible expense needs additional documentation (non-IIAS retailers or providers): – On your mobile device with our app – Online when you log into your account – By email or postal mail • You can submit required documentation the same way, using mobile app, online, fax or mail Copyright 2014 Employee Benefits Corporation 22

Built-in features help you use all your money. Copyright 2014 Employee Benefits Corporation 23

Health Care FSA Runout Period • The Runout Period is a time after your plan year ends, in which you can continue to submit claims – Your Runout Period is defined in My Company Plan, the document that explains your plan details, available in My Account Assistant at www. ebcflex. com • You use the Runout Period to submit claims only for expenses incurred during your prior plan year Copyright 2014 Employee Benefits Corporation 24

Health Care FSA Grace Period • This FSA includes a 2 -1/2 month Grace Period – After your plan year ends, you can continue to incur expenses and submit claims for an additional 2 -1/2 months Copyright 2014 Employee Benefits Corporation 25

Health Care FSA Rollover • This FSA includes a $500 rollover – After your plan year ends, up to $500 remaining in this FSA will roll over into the next plan year – You are automatically enrolled in the plan again • Any funds remaining up to $500 will continue to roll over into subsequent plan years – Rollovers are not affected by the $2, 500 maximum election amount Copyright 2014 Employee Benefits Corporation 26

Quick reimbursement tips. Copyright 2014 Employee Benefits Corporation 27

Fill out the forms completely • Mobile, online or paper forms must be filled out accurately and completely to avoid the claim being denied • Be sure to attach all relevant documentation – Include dates and types of service, expense amount and the provider’s name • If you use the paper form, be sure to sign it Copyright 2014 Employee Benefits Corporation 28

Reimbursement options • To receive reimbursements faster, sign up for Direct Deposit – We deposit your reimbursement in the financial account of your choice – Sign up online by logging into My Account Assistant at www. ebcflex. com • Traditional reimbursement by check sent using U. S. Mail is the default reimbursement method Copyright 2014 Employee Benefits Corporation 29

Next steps: Enroll in the plan. Copyright 2014 Employee Benefits Corporation 30

We make enrolling easy: Paper • • Fill out your information completely Total your elections Sign and date the form Return it to your employer Copyright 2014 Employee Benefits Corporation 31

We make enrolling easy: Online • Log into My Account Assistant at www. ebcflex. com • Click on “Renewal” and follow the instructions Copyright 2014 Employee Benefits Corporation 32

Next steps: My Account Assistant Copyright 2014 Employee Benefits Corporation 33

My Account Assistant: Secure log-in • First Time Users Activate Account – Click this link to start • Otherwise, enter your user name & password Copyright 2014 Employee Benefits Corporation 34

My Account Assistant: Account Overview • View your BESTflex Plan account securely and conveniently online – Review your account balance – Submit and view the status of claims – Download important information materials Copyright 2014 Employee Benefits Corporation 35

Help is always available • Contact our Participant Services team! – Phone (local): 608 831 8445 – Phone (toll-free): 800 346 2126 – Fax: 608 831 4790 – Email: participantservices@ebcflex. com • Thank you! Copyright 2014 Employee Benefits Corporation 36

Copyright 2014 Employee Benefits Corporation 37