WELCOME

1. WELCOME Save Tax Dollars Enroll in the Cafeteria Plan today! For Plan Year: January 1 - December 31, 2007

2. IS THE CAFETERIA PLAN FOR ME? • In 2007, will you… • Have qualified insurance premiums deducted from your paycheck? • Anticipate paying out-of-pocket for eligible medical expenses for you or your dependents? • Pay for childcare for your dependents? If the answer is yes to any of the above, then the cafeteria plan may be for you! For Plan Year: January 1 - December 31, 2007

3. HOW DO I SAVE MONEY? PREMIUM-ONLY PARTICIPATION Savings of $30/month or $360/year For Plan Year: January 1 - December 31, 2007

4. HOW DO I SAVE MONEY? FLEXIBLE SPENDING ACCOUNT PARTICIPATION Be Conservative! For Plan Year: January 1 - December 31, 2007

5. PROGRAM INFORMATION • Request a booklet from your Payroll/Personnel representative • Enroll within 120 days of your hire date. For Plan Year: January 1 - December 31, 2007

6. MOCAFE ENROLLMENT • IF YOU WISH TO PARTICIPATE IN MOCAFE FOR THE CURRENT PLAN YEAR, NEW HIRES NEED TO SUBMIT ENROLLMENT FORM TO ASI WITHIN 120 DAYS OF YOUR HIRE DATE. • THERE IS AN ANNUAL OPEN ENROLLMENT PERIOD IN OCTOBER OF EACH YEAR FOR SUBSEQUENT PLAN YEARS. For Plan Year: January 1 - December 31, 2007

7. CAUTIONS REGARDING VOLUNTARY INSURANCE PREMIUMS • QUALIFIED VOLUNTARY INSURANCE PREMIUMS… • Remember that insurance premium enrollment is automatic with flexible spending account enrollment unless you opt out • If you have more than one qualified voluntary insurance product, all qualified voluntary premiums will become tax-free • Coverage for the entire plan year for both state-sponsored insurance plans and qualified voluntary insurance plans must be maintained if your premiums are enrolled in MOCafe unless you have a qualified change in status • CHECK YOUR ENROLLMENT CONFIRMATION CAREFULLY! For Plan Year: January 1 - December 31, 2007

8. COST OF PARTICIPATION Premium Only Participation $0.28 Flexible Spending Account Participation Direct Deposit By Check $2.40 $3.40 For Plan Year: January 1 - December 31, 2007

9. PREMIUM ONLY PARTICIPATION • Not purchasing anything extra • Your insurance coverage does not change • No additional paperwork on your part • Saves taxes on the cost of your premium • Qualified Insurance Premiums • MCHCP Health, Vision, & Dental • Voluntary Plans – see website www.mo.gov/mo/cafevendors for current list of eligible plans For Plan Year: January 1 - December 31, 2007

10. FLEXIBLE SPENDING ACCOUNTS DEPENDENT CARE FSA MEDICAL FSA For Plan Year: January 1 - December 31, 2007

11. MEDICAL FSA WHAT EXPENSES ARE ELIGIBLE? HOW DO I KNOW HOW MUCH TO PLAN? www.mocafe.com www.mocafe.com For Plan Year: January 1 - December 31, 2007

12. MEDICAL FSA ELIGIBLE EXPENSES • Doctor Visits • Hospital/ER Visits • Chiropractor Visits • Eye Exams • Hearing Exams • Lab Fees • Transportation Expenses Related to Illness CO-PAYS & CO-INSURANCE For Plan Year: January 1 - December 31, 2007

13. MEDICAL FSA ELIGIBLE EXPENSES DENTAL & ORTHODONTIC • Cleanings • Fillings • Crowns • Root Canals • Extractions • Oral Surgery • Braces For Plan Year: January 1 - December 31, 2007

14. MEDICAL FSA ELIGIBLE EXPENSES • Prescription Eyeglasses • Reading glasses • Contact lenses • Contact lens solutions • Hearing aids & batteries • Durable medical equipment • Insulin & supplies MEDICAL SUPPLIES For Plan Year: January 1 - December 31, 2007

15. MEDICAL FSA ELIGIBLE EXPENSES PRESCRIPTIONS AND OVER-THE-COUNTER MEDS • One-time Prescriptions • Maintenance Prescriptions • Certain over-the-counter medicines For Plan Year: January 1 - December 31, 2007

16. MEDICAL FSA OVER-THE-COUNTER MEDS ELIGIBLE INELIGIBLE • Medicines purchased due to an existing or imminent condition… • Allergy medicines • Cold medicines • Pain medicines • Creams/ointments • Medicines purchased for general good health purposes… • Vitamins/herbs • Nutritional supplements • Cosmetics • General Hygiene For Plan Year: January 1 - December 31, 2007

17. MEDICAL FSA OVER-THE-COUNTER MEDS • The name of the medicine purchased must be pre-printed on the store receipt • Participant must indicate the existing or imminent condition on receipt • Doctor recommendations for generally ineligible items must state the diagnosed condition along with a list of specific OTC items recommended to treat that condition. Recommendation must be renewed every 12 months. For Plan Year: January 1 - December 31, 2007

18. MEDICAL FSA Use the worksheet on the MOCafe website to help determine your annual amounts. $5,000 MAXIMUM For Plan Year: January 1 - December 31, 2007

19. DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT WHAT EXPENSES ARE ELIGIBLE? HOW DO I KNOW HOW MUCH TO PLAN? www.mocafe.com www.mocafe.com "Adult Care" definitions have changed For Plan Year: January 1 - December 31, 2007

20. DEPENDENT CARE FSA ELIGIBLE EXPENSES $5,000 FAMILY MAXIMUM • Day Care Services • Babysitters • General Purpose Day Camps • Pre-Schools Some ineligible expenses include kindergarten tuition, private school tuition, overnight care or camps, instructional camps, and summer school education or enrichment. For Plan Year: January 1 - December 31, 2007

21. DEPENDENT CARE FSA Use worksheet on the MOCafe website to help determine your annual amounts. For Plan Year: January 1 - December 31, 2007

22. NEW HIRE ENROLLMENT PROCESS PAPER ENROLLMENT • Forms available in booklet or on the website • Step-by-step instructions in booklet on page 15 • Remember to SIGN AND DATE FORM • Mail to ASI (Columbia) • Remember…new hires must enroll within 120 days of their hire date to be eligible for the benefits of MOCafe for the current plan year. For Plan Year: January 1 - December 31, 2007

23. Participant Information Section • Premium only participation • Flexible Spending Account participation • Direct Deposit & e-mail information • Remember to sign and date the form! ENROLLMENT FORM For Plan Year: January 1 - December 31, 2007

24. STATUS CHANGES Election change requests must be received within sixty (60) days of the qualifying event. • Marriage or Divorce • Birth or Adoption • Death of a dependent • New dependent care provider • Employment status change for you or a dependent • Significant change in coverage • The change must result in the gain or loss of coverage AND • must correspond to the status change you make. For Plan Year: January 1 - December 31, 2007

25. Participant Info • Dependent Care expenses • Flexible Medical expenses • Sign and Date form CLAIMS PROCESS Instructions for completing are on the back of form. For Plan Year: January 1 - December 31, 2007

26. ATTACH SUPPORTING DOCUMENTATION For Plan Year: January 1 - December 31, 2007

27. CLAIMS PROCESS Mail Claim to Claims Office Fax Claim to 1-866-381-9682 OR ************************************************************ Claims processed within 1 business day of receipt Direct deposited to your account the business day following processing For Plan Year: January 1 - December 31, 2007

28. Enrollment • Summary Plan Description • Get Claim Forms • Access other Forms • FSA Account Detail • Contact MOCafe Office • Other information For Plan Year: January 1 - December 31, 2007

29. INFOLINE 125 800-366-4827 or 634-1333 (Jeff City Only) • Check available funds • Obtain info on last two (2) disbursement amounts • For current and previous plan year For Plan Year: January 1 - December 31, 2007

30. WHERE TO GO FOR HELP CALL CLAIMS OFFICE 1-800-659-3035 MONDAY THROUGH FRIDAY - 7 AM TO 7 PM OR VISIT US ON THE WEB AT… www.mocafe.com For Plan Year: January 1 - December 31, 2007