Iowa Bankers Insurance and Services

1. Iowa Bankers Insurance and Services 2009 Benefit Workshop 105 and 125 Presentation

2. IBIS Mission Statement Contribute to the success of our customers and shareholders by providing superior products and service at a competitive price.

3. IBIS Goes “Green” • The IBIS Advantage Plans have a new look and feel • Online access to all Employer reports • Employer notification of ACH payment register • News bulletins for updates/newsletters/important info • Online access to Employee EOB history/account balances • Electronic notification of EOB • New forms • New brochures • New PowerPoint presentations

4. 2009 Audit • Part I • Reviewed current plan information • Reviewed current Data Gathering Form information • Part II • Document Verification • Correct document for plan • Document complete

5. Audit Part I • Information has already been sent • Online piece to verify plan information • Approve or change and return by email • Online Data Gathering Form (Renewal) • Complete benefits offered and limits • Complete the 2010 Payroll Calendar • Print, complete and return by fax • Must be completed before online enrollment for the flex plan is available to the employees

6. Bulletin Announcement

7. Part II – In process now • Review document files for • Signed documents • Completed documents with proper information • Returned necessary amendments • Most current document • Follow-up and send missing information by email • Will finish by sending a Summary of Material Modification and Restatement of the Plan • Complete by year end 2009

8. 2009 Amendments • “HEART” Act Amendment – Voluntary/but recommended • 125 Plan Document • Summary Plan Description • Expansion of HIPAA Special Enrollment Rights • 125 Plan Document • Summary Plan Description • HIPAA Breach of Protected Health Information • Business Associated Agreement All amendments will be posted out on our Administrative secure website in the near future.

9. New IBIS Website Look

10. Website Information

11. Administrator Log In

12. Employee Self Service Site

13. Employee Self Service Options

14. Employee Self Service Options 1. Access all Explanation of Benefits for 105/125 2. Electronic EOB Option allows enrollment or option to cancel the electronic access for EOB option and receive paper EOBs 3.Flex account status allows participant to view status of MedFSA and DCAP accounts. Annual election, claims paid, balance, etc. 4. MFSA Covered Expense Table helps participant determine what is or is not a covered MedFSA expense

15. Flex Account Status

16. MFSA Expense Table

17. Employee Online Enrollment • Employer must have completed and returned Part I of 2009 Audit • 2010 Benefits being offered • 2010 Benefit limits • 2010 Payroll calendar • Employee access will be turned on by November 1

18. Online Enrollment Buttonfor MedFSA, LFSA and DCAP

19. Online Enrollment Page

20. Online Enrollment vs. Paper Election • HSA Pretax payroll contributions • for those with Health Savings Account options • must do a paper election for 2010

21. Employee Online Enrollment Training • Training is key to success • Employers encourage participation • Employee handout available • Please email flexadmin@bankers-ins.com for a supply • Print from website@ www.bankers-ins.com

22. Change of Status Form

23. Change of Status Form

24. COBRA Issues • 105 participants are offered the buy-down plan • 125 MedFSA, LFSA participants are offered COBRA • ONLY if they have a positive balance in their flex account • COBRA not offered on negative flex accounts • COBRA not offered on DCAP

25. Year End Reminders • With the new online enrollment, the employer will review the Employee 125 Election report to make the necessary payroll changes for 2010 • In January, review all elections and verify they are correct. Notify IBIS immediately of any changes • We can not make changes found in July for mistakes made at beginning of year