Administrative Employees Health Plan Options for 2010

1. Administrative EmployeesHealth Plan Options for 2010 . . . . .

2. 2010 Health Plan Options New Base Plan will be PPO $250/$750 Deductible In-Network Out-of-Pocket Maximums $750/$2,250 Excluding Deductible Co-Insurance 90% In-Network / 60% Out-of-Network Office Visit Co-pay will be $25 / $10 Retail Clinic Co-pay Prescription drug benefit will be 20% / 25% / 35% with a $1,000 Out-of-Pocket Maximum UMR Choice Network for increased average discounts 11% Full Time Employee Medical Premium Contributions Single $58.12/Month Family $154.94/Month

4. Voluntary Option • Consumer Driven Health Plan • Optional High Deductible PPO Plan will be $1,500/$3,000 Deductible • In-Network Out-of-Pocket Maximums $1,500/$3,000, Out-of-Network $6,000/$12,000 excluding deductible • Co-Insurance 100% In-Network/70% Out-of-Network • Office Visit Co-Pay will be $25/$10 Retail Clinic Co-Pay • Prescription drug benefit will be 20%/25%/35% with a $1,000 Out-of-Pocket Maximum • UMR Choice Network for increased average discounts • 11% Full-Time Employee Medical Premium Contributions • Single $51.49/Month • Family $143.52/Month

5. 2010 Health Plan Options Employees who elect the Optional High Deductible PPO plan will have an HRA account funded 100% in excess of the base PPO plan deductible by the county in 2010 Health Reimbursement Account Plan Funding 2010 Single HRA account $1,250 Family HRA account $2,250 County will fund 90% in 2011 Single HRA account $1,125 Family HRA account $2,025 County will fund 75% in 2012 Single HRA account $934.50 Family HRA account $1,687.50 The 100% funding is only available for enrollment with initial plan introduction

6. 2010 PLAN OPTIONS

7. HRAs - What are they and how do they work? • HRAs are simply personalized accounts that each member has access to when they sign up for their health benefits. • How are they funded?Your employer funds the entire account balance on day 1 of the plan for every participating employee. • How can I use the funds in my HRA? Funds can be used to pay for qualified medical out of pocket expenses. • What happens when my HRA funds are used up? If the plan year deductible is not met, you may have additional out of pocket expenses until it is satisfied

8. HRAs - What are they and how do they work? What happens if I terminate employment? Upon termination of employment, all remaining HRA funds must be used on expenses incurred prior to date of termination. COBRA continuation coverage shall be offered in accordance with the terms of the Summary Plan Description. In addition, continuation coverage shall be offered to individuals taking a military leave of absence in accordance with USERRA and the terms of the Summary Plan Description. Employees with at least ten (10) full years of service with Brown County and/or eligible for benefits under the Wisconsin Retirement System are eligible to continue using the reimbursement program for retiree premiums and/or un-reimbursed eligible medical expenses until their balance at time of retirement is fully depleted.

9. HRAs - What are they and how do they work? • What if I have dollars left over in my HRA at the end of the year?Unused dollars at the end of a plan year ARE NOT forfeited and can be rolled over from year to year – accumulating a balance for when you need the benefit dollars. • Do I have to submit a claim to use my HRA dollars? Members should always show their health plan Member ID card and have their provider submit a claim first – so they can get best discounts and deductibles can get updated. • Can I switch between plans from year to year? No, to prevent adverse selection, members will not be allowed to switch between plans. • Where can I find out more about how it works? Your plan administrator is UMR and they offer a variety of resources and tools either on their website: www.umr.com or through customer care representatives @ 1.800.826.9781.

10. HRA Basic Plan Design Preventive Care Coverage HDHP Coverage In/Out Network (Coinsurance Options) • Annual exams • Immunizations • Routine Care Covered at 100% per AMA Guidelines • Safety net coverage • Include coinsurance levels • In/Out Network Provision • Out-of-Pocket Maximums

11. HRA Basic Plan Design Preventive Care Coverage HDHP Coverage In/Out Network (Coinsurance Options) Deductible • Member Share • OOP cost up to annual limit • Can be reduced through HRA rollover • The Deductible must be met each plan year within guidelines

12. HRA Basic Plan Design Preventive Care Coverage HDHP Coverage In/Out Network (Coinsurance Options) Deductible • First Dollar Coverage • Non-Preventative care • Asset accumulation • Full consumer control HRA

13. HRA Basic Plan Design Preventive Care Coverage HDHP Coverage In/Out Network (Coinsurance Options) • Annual exams • Immunizations • Routine Care covered at 100% subject to AMA guidelines • Safety net coverage • Include coinsurance levels • In/Out Network Provision • Out-of-Pocket Maximums Deductible • Member Share • OOP cost up to annual limit • Can be reduced through HRA rollover • Must be met each plan year within guidelines • First Dollar Coverage • Non-Preventative care • Asset accumulation • Full consumer control HRA

14. Example: Employee only planHRA experience Care Experience (Year 1) Preventive Care Coverage - 100% HDHP Coverage In/Out Network Coins 100% / 70% OOP Max $1500/$3000 • Preventive Care (in network) • Annual Exams $120.00 • Paid by Plan $120.00 • Non-Preventive • Rx Prescriptions $100.00 • X-Rays (knee) $195.00 • Office Visit $120.00 • Total $415.00 • TOTAL Cost of Care = $535.00 • Out of pocket expense = $25 Office Co-pay, • $25 RX Co-pay, X-Ray Ded. $195.00 • HRA dollars used = $245 • Remaining HRA Balance = $1,005.00 • (Rolled over to year 2) • Member OOP Cost = $0.00 $1,500.00 Deductible Member Responsibility $245.00 HRA $1,250 (Employer contribution)

15. Example: family planHRA experience Care Experience (Year 1) Preventive Care Coverage - 100% HDHP Coverage In/Out Network Coins 100% / 70% OOP Max $3000/$6000 • Preventive Care (in network) • Annual Exams $360.00 • Immunizations $55.00 • Paid by Plan $415.00 • Non-Preventive • 1 Urgent Care Visit $425.00 • 3 Rx Expenses $300.00 • 2 Office Visit Co-pay $240.00 • Lab Tests $250.00 • Total $1,215.00 • TOTAL Cost of Care = $1,630.00 • Out of Pocket expenses $50 co-pay, • $60 RX co-pay, $675 Ded. UC & Lab • Remaining HRA Balance = $1,465.00 • (Rolled over to year 2) • Member OOP Cost = $0.00 $3,000.00 Deductible Member Responsibility $785 HRA $2,250 (Employer contribution)

16. Questions and Answers Q & A

17. What to do next? • Look through and review all handout materials. • Check out the UMR Website for more info and individual claims history. • Utilize available tools to start mapping out your expected expenses and get a feel for how your HRA and the Flex 125 plan will help you manage your healthcare expenses. • Talk with your spouse about the new plan. • Frequent the County Website for updated Q & A. • Get ready to become a healthcare consumer!