MainVue Homes Employee Benefits Plan Overview Meeting Date: 09/2018

1. MainVue HomesEmployee Benefits Plan OverviewMeeting Date: 09/2018

2. Meeting Agenda 9/2018 • Overview / Role of LBG Advisors • Open Enrollment Period / Qualifying Events • Medical Plan Highlights / Review (PPO/H.S.A) • Locating In-Network Providers • Health Savings Account (HSA)- Program Overview • Life, STD, LTD Overview • Eye-Med Vision Overview (SAME- No Change) • Life-Map Dental Overview (SAME- No Change) • Employee Assistance Program from Life-Map (SAME- No Change)

3. Overview/ LBG Advisors

4. Overview / Role of LBG Advisors • LBG Advisors has worked with MainVue for 7 years • Our Role: • Help design benefit plan • Negotiate on companies behalf • Help implement all programs • Provide on-going education and support to employees moving forward • We are your advocate and extension of HR Department All Contact information posted: www. MainVueBenefits.com

5. Open Enrollment Information

6. Enrollment or Coverage Change Summary Open Enrollment 9/7/18- 9/21/18 • The 1x per year each employee can change their coverage levels without a qualifying event. (Next open enroll Sept 2019) • All Employees Must Login to Paycom and Confirm Benefits by 5pm on 9/21/18 Qualifying Events Throughout The Year • Any time you have a life event in your family you have 30 days to notify Human Resources and make a change to your enrollment • Qualified Events include: Newborn baby or adoption Marriage or divorce Child is on their own plan or over age 26 and is no longer considered a dependent • If you fail to make this update you must wait until the next open enrollment period to make the change

7. Medical Plan Highlights

8. 2018-2019 Plan Summary • 2 Plan Options: H.S.A. or PPO (same as 2017/2018) • 2018/2019 Estimated Increases: 7.0% PPO / 8.55% H.S.A. • MainVue contributes to account for H.S.A. $83 per month ($1,000 for the plan year)

9. Select Schedule of Medical Benefits Disclaimer: Please see provider insurance booklets and Summary Plan Description (SPD) for the detailed benefit description and exclusions. Summary Plan Description supersedes any information found in this employee benefits guide / education power-point. This is only a partial illustration or overview of the policy and is not a legal document. See SBC for out of network benefit levels. Above are in-network only.

10. HSA/HDHP plan overview

11. What is a Health Saving Account (HSA)/ HDHP? • A Health Savings Account (HSA): • Set aside a portion of your paycheck—before taxes—into bank account you own • Reduces Taxable Income (w2 decrease through payroll / tax form if direct contribution)* • Funds may be invested in mutual funds yielding tax free earnings* (see HealthEquity website for details and fund options– min balance $2,000) • Help you pay for qualified medical expenses for you and your dependents tax free • Rolls from year to year • It is your account – even if you leave MainVue • It can also help you plan for future medical expenses including Medicare premiums (run alongside your 401k) An HSA PLAN is made up of two parts: • High Deductible Health Plan (min of $1350/$2700 min for 2018) • Health Savings Account *LBG Advisors are not tax advisors. Please consult your tax advisor for details.

12. Health Saving Account (HSA) Details • MainVue will fund $83 per month into the HSA account for employees • Both employers and employee can contribute to HSA • 2018 Limit $3,450 Ind. / $6900 Family (Pro-Rated may apply if you are not participating in H.S.A. medical plan as of 12/1/19 – see IRS pub 502) • If over 55, add $1,000 to limits above • Employees: • Control HSA disbursements (not a reimbursement program) • Will receive a debit card for HSA funds or can use bill-pay feature online • Will be responsible to save all receipts for tax audit purposes • If you are disabled or reach age 65, you can receive non-medical distributions without penalty, but you must report the distribution as taxable income. Early withdrawals = 20% penalty The list later in this PowerPoint shows common examples of qualified medical expenses. Complete lists of eligible and non-eligible expenses can be found in IRS Publication 502, which can be ordered from the IRS by calling 1-800-TAX-FORM (1- 800-829-3676) or by visiting www.irs.gov.

13. Eligible Expenses • Keep Your Receipts! Here is a common list of expenses that are approved. Items marked with an asterisk (*) are considered over-the-counter (OTC) medicines or drugs and require a prescription for reimbursement. Acne treatment* Acupuncture Allergy & Sinus medication* Antacids* Antibiotic ointment* Anti-diarrheal* Antifungal foot cream* Anti-gas medication* Anti-itch cream/gel* Antiseptic* Asthma treatment* Bandages/gauze Birthing classes or Lamaze Blood pressure monitor Braces (knee, ankle, wrist) Breast pump Burn cream* Chiropractic services Coinsurance Cold/hot pack Cold sore treatment* Cold/cough medication* Compression stockings Contacts & solutions Copays CPAP machine Crutches Deductibles Dental services Diabetic supplies Diaper rash ointment* Digestive Aids* Drug addiction treatment Ear wax removal kits* Eye drops Feminine Anti-Fungal/Anti-Itch* First Aid Kit Flu shots Group therapy Hearing aids & supplies Hemorrhoid medication* Hormone therapy Hospital fees Humidifiers Immunizations Incontinence supplies Individual counseling Insect bite treatment* Lab work Lactation Consultant Lactose intolerance pills* Laser eye surgery Laxative* Lice treatment products* Massage therapy Medical records Motion sickness relief* Nasal strips Naturopathic visits Orthodontia Orthotic inserts Oxygen and equipment Pain relievers* Parasitic treatment* Physical exams Physical therapy Pregnancy test Prenatal vitamins Prescription drugs Prescription glasses Reading glasses Respiratory Treatments* Saline nasal spray Sleep Aids & Sedatives* Sleep deprivation treatment Smoking cessation products* Smoking cessation programs Speech therapy Stool softener* Thermometer Throat lozenges* Vision care Walker Wart treatment* Wheelchair & repair X-rays

14. Eligibility Rules You are not eligible to contribute to H.S.A if: • If you are claimed as a dependent on someone else’s taxes • You are covered by any other health insurance policies that are not considered High-Deductible Health Plans (HDHPs) • You are currently on Medicare (previous H.S.A. funds can pay Medicare premiums A/B) • If you participate in an unlimited FSA or HRA through your employer or your spouse’s employer, (Limited or Dependent FSA is allowed with H.S.A) • You and your spouse can each have an HSA if you both have high deductible coverage. If you have family HDHP coverage (Min 2018 deductible $1350 individual or $2700 family), the maximum contribution is split equally unless you and your spouse agree on a different division.

15. H.S.A. vs PPO (Example #1) • Employee Only Coverage – 2 office visits per year (low usage) • For office visit, PPO costs $30 per and H.S.A. would cost amount that is billed less network discount (up until deductible is hit- for this example, lets say $125 after discount) • On PPO, employee would pay $60 • On H.S.A., employee would pay $250 • PPO has co-pay and $1,000 deductible • H.S.A. has no co-pays and $1500 deductible • On H.S.A. company contributes $1,000 (This turns $1500 deductible into net $500 deductible) • Any funds left of $1,000 are employees to keep and roll-forward. If they leave MainVue, they own account • In addition to $1,000, employee could fund another $2,400 into account thus lowering their taxable income (similar to 401k deduction) • In example above, PPO would have paid $60 and H.S.A. would have paid $250 however with MainVue $1,000 contribution, the $250 is covered and $750 is left over in account.

16. H.S.A. vs PPO (Example #2) • Employee Only Coverage – 2 office visits per year + 4 fills of $1,000 medication • For office visit, PPO costs $30 per and H.S.A. would cost whatever is billed less network discount (up until deductible is hit- for this example, lets say $125 after discount) • For medication, PPO costs $75 per and H.S.A. would cost amount billed up to $1,500 then employee pays 20% until they hit max out of pocket $5,000 • On PPO, employee would pay $60 office and $300 Rx for total of $360 • On H.S.A., employee would pay $250 office, $1,000 for first Rx, $250 for second Rx (part) $150 for second Rx (20% part), $200 for 3rd Rx, and $200 4th Rx. Total paid is $2,050 however MainVue pays $1,000 of this for a net of $1,050. If employee funds H.S.A. with $1,050 to pay amount due and is at 20% tax rate, the net amount is $840 (save $210 in tax) • In example above, PPO would have been better option with total cost being $360 vs. $840.

17. H.S.A. vs PPO (Example #3) • Family Coverage – 2 office visits per year per member(low usage) • For office visit, PPO costs $30 per and H.S.A. would cost amount that is billed less network discount (up until deductible is hit- for this example, lets say $125 after discount) • On PPO, employee would pay $60 x 4 =$240 • On H.S.A., employee would pay $250 x 4 = $1,000 • PPO has co-pay and $1,000 deductible • H.S.A. has no co-pays and $1500 deductible • On H.S.A. company contributes $1,000 (This turns $1500 deductible into net $500 deductible) • Any funds left of $1,000 are employees to keep and roll-forward. If they leave MainVue, they own account • In addition to $1,000, employee could fund another $5,750 into account thus lowering their taxable income by substantial amount (similar to 401k deduction) • In example above, PPO would have paid $240 and H.S.A. would have paid $1,000 however with MainVue $1,000 contribution, the full $1,000 is covered leaving employee with no cost. In addition, annual family premium share is approximately $2520 lower on H.S.A. than PPO

18. H.S.A. vs PPO (Example #4) • Family Coverage – 2 office visits per year per member + large facility bill such as pregnancy (high usage) • For office visit, PPO costs $30 per and H.S.A. would cost amount that is billed less network discount (up until deductible is hit- for this example, lets say $125 after discount) • For large facility, example for cost is $10,000 • On PPO, employee would pay $60 x 4 =$240 for office and $2,000 for pregnancy (20% of $10k) • On H.S.A., employee would pay $250 x 4 = $1,000 for office and $2400 for pregnancy • PPO has co-pay and $1,000 deductible • H.S.A. has no co-pays and $1500 deductible • On H.S.A. company contributes $1,000 (This turns $1500 deductible into net $500 deductible) • Any funds left of $1,000 are employees to keep and roll-forward. If they leave MainVue, they own account • In addition to $1,000, employee could fund another $5,750 into account thus lowering their taxable income by substantial amount (similar to 401k deduction) • In example above, PPO would have paid $2,240 and H.S.A. would have paid $3,400 however with MainVue $1,000 contribution and $2,520 lower annual premiums, H.S.A is better • Important to Remember on H.S.A: Family deductible must first be satisfied for additional benefits to apply (i.e. one person could use up the entire $3,000), then 80/20 formula applies

19. Ineligible Expenses • Generally speaking, things that are hygienic or cosmetic in nature are not eligible. • Some Items that are hygienic: • Toothbrushes • Toothpaste • Toiletries • Some items that are cosmetic: • Veneers • Teeth whitening / bleaching • Cosmetic Surgery

20. Locating A Provider: Medical

21. Finding In-Network Provider Step 1:www.Regence.com Step 2: Click “Find a Doctor” Step 3: Sign in as member (or Visitor Find A Doctor) Step 4:WA – select Preferred Innova or H.S.A 2.0 Step 4: TX – select National Bluecard PPO Alternative for Texas or When Traveling: Step 1: http://provider.bcbs.com/ Step 2: Enter first 3 digits of card or Select Blue Card PPO / EPO *It’s critical that you ensure your doctors are covered in network to receive in-network benefits and discount pricing Utilizing Out of Network providers will result in lower benefits and balanced billing to participant.

22. Life, STD/LTD Overview

23. Life Insurance • No Change in Coverage-Staying with Life-Map • Company pays 100% of employee premium • Disclaimer: Please see LifeMap provider insurance booklets and Summary Plan Description (SPD) for the detailed benefit description and exclusions. Summary Plan Description supersedes any information found in this employee benefits guide / education power-point. This is only a partial illustration or overview of the policy and is not a legal document.

24. Short Term Disability • No Change in Coverage- Staying with LifeMap • Company pays 100% of employee premium • Disclaimer: Please see LifeMap provider insurance booklets and Summary Plan Description (SPD) for the detailed benefit description and exclusions. Summary Plan Description supersedes any information found in this employee benefits guide / education power-point. This is only a partial illustration or overview of the policy and is not a legal document.

25. Long Term Disability • No Change in Coverage- Staying with LifeMap • Company pays 100% of employee premium • Long term disability begins after short-term disability ends. You can receive up to 60% of your pre-tax monthly earnings to a maximum of $6,000 a month. These benefits will last until your social security normal retirement age (SSNRA) • Disclaimer: Please see LifeMap provider insurance booklets and Summary Plan Description (SPD) for the detailed benefit description and exclusions. Summary Plan Description supersedes any information found in this employee benefits guide / education power-point. This is only a partial illustration or overview of the policy and is not a legal document.

26. Vision Overview

27. Eye-Med Vision • No Change- Staying with EyeMed • Company pays 100% of employee premium • For provider assistance: EyeMed.com or 866.800.5457 • Retailers in-network: Pearle Vision, Lens Crafters, Target, Sears, JCP, Fred Meyer, Glasses.com, ContactsDirect.com, Macys, Ray-Ban.com Disclaimer: Please see Eye-Med provider insurance booklets and Summary Plan Description (SPD) for the detailed benefit description and exclusions. Summary Plan Description supersedes any information found in this employee benefits guide / education power-point. This is only a partial illustration or overview of the policy and is not a legal document.

28. Dental Overview

29. Life Map Dental / Ortho

30. LifeMap Dental Pre-Authorization Process If your dental care will be extensive, you may ask your dentist to complete and submit a request for an estimate, sometimes called a “predetermination of benefits.” This will allow you to know in advance what procedures are covered, the amount LifeMap Dental will pay and your financial responsibility. A predetermination of benefits is not a guarantee of payment.

31. EAP Overview

32. LifeMap: Employee Assistance Program Unlimited telephone access to EAP professionals 24 hours a day, seven days a week for items including: • Emotional well-being • Family and relationships • Legal and financial • Healthy lifestyles • Work and life transitions • Stress and resiliency • Depression • Grief • Gambling and other addictive behavior • Legal assistance and financial services • Will preparation • Legal library & online forms • Dependent and Elder Care assistance & referral services • 4 Specialist Visits Covered per year (see website)

33. Contact / Support Information LBG Advisors Matt Christensen or Kris Kirkpatrick T: 425-778-2800 or 877-485-2120 E: Matt@lbgadvisors.com E: Kris@lbgadvisors.com www.MainVueBenefits.com Contact Tab Submit a Question through website

34. LBG Advisors Disclaimers Employee Benefits Guide / Employee Education PPT • Please see provider insurance booklets and Summary Plan Description (SPD) for the detailed benefit description and exclusions • This guide / power-point overview is not a guarantee of coverage or benefits • Summary Plan Description supersedes any information found in this employee benefits guide / education power-point • This is only a partial illustration or overview of the policy and is not a legal document • LBG Advisors does not provide coverage • While this guide is believed to be accurate as of the date of first use, plan designs, coverages and vendors may change during or at the end of the plan year. Please consult your HR department for updates to your plan and coverage • LBG Advisors does not provide legal or tax advice