Meritain SECTION 125 FLEXIBLE BENEFITS PROGRAM -- “FLEX” FOR DACHSER TRANSPORT

1. MeritainSECTION 125 FLEXIBLE BENEFITS PROGRAM -- “FLEX”FORDACHSER TRANSPORT

2. PUT PRE-TAX MONEY INTO FLEX DECREASE YOUR TAXES INCREASE YOUR SPENDABLE INCOME

3. 3 COMPONENTS OF FLEX PREMIUMS (POP) HEALTH CARE REIMBURSEMENT (FSA) DEPENDENT CARE REIMBURSEMENT (DCAP)

4. PREMIUMS(POP) MEDICAL INSURANCE PREMIUMS DENTAL INSURANCE PREMIUMS

5. HEALTH CARE REIMBURSEMENT ACCOUNT • Covers unreimbursed medical expenses. • Flex pays after medical/dental insurance has considered the claim. • Insurance coverage does not have to be through your employer. • Flex covers you and your dependents. • Cosmetic procedures and services are not eligible.

6. HEALTH CARE REIMBURSEMENT ACCOUNT • Examples of eligible expenses • Deductibles • Co-Insurance • Co-Payments • Dental Exams, Fillings, Crowns • Bridges, Dentures • Orthodontic Treatment • Eye Exams • Lasik Surgery • Contact Lenses and Glasses • Contact Maintenance Supplies • Hearing aids and hearing aid batteries

7. DEPENDENT CARE REIMBURSEMENTACCOUNT • Dependent Care to age 13 • Pre-School Tuition • After School Care/Latchkey Program • Special Adult Care

8. PLAN YEAR JANUARY 1, 2006 – DECEMBER 31, 2006HEALTH CARE REIMBURSEMENT ACCOUNT MAXIMUM$5,000DEPENDENT CARE REIMBURSEMENT ACCOUNT MAXIMUM$5000 if filing joint tax return $2500 if filing separate tax returns

9. ELIGIBILITY • All full time employees over the age of 18 working 40 or more hours per week • Eligible on the date of hire

10. AUTOMATIC ROLLOVER • Available for employees with Meritain medical or dental coverage and no secondary insurance. • For claims processed through Medical, Explanation of Benefits (EOBs) automatically submitted to Flex for reimbursement. • Fewer paper claims to submit. • Prescription drugs for which there is a copayment, will not roll over. • This is an optional benefit that must be re-elected each year.

11. CHANGE IN STATUS • Change In Marital Status • Change In Number Of Dependents • Change In Employment Status (Employee or Spouse) • Change In Dependent Eligibility • 30 Days to notify Employer and Meritain

12. END OF THE PLAN YEAR • 60 Days Or Until February 28 To Submit Expenses Incurred Prior To December 31, 2006 • Terminated Employees Have 60 Days From Their Termination Date To Submit Expenses Incurred Prior To Termination

13. IMPORTANT POINTS TO REMEMBER • Election must be made prior to the start of the plan year. • Once an election is made, it is irrevocable. (except for a qualified change in status) • Claims considered on date of service not on date (or amount) of payment. • Claims must be incurred within the plan year. • If an election is not used, it is forfeited. • You must have custody to participate in the Dependent Care Reimbursement.

14. ONLINE INQUIRYwww.Meritain.com Access your Claim HistoryAccess your Account BalancePrint Claim Forms