Benefit Briefing

1. Open Enrollment CY14 Integrity Applications Incorporated℠ Benefit Briefing

2. Agenda • Program Vision • What’s New for 2014 • Overview of Benefit Plans • Making Your Elections • Questions

3. Program Vision for 2014 • Continue to provide affordable, comprehensive, competitive, and high quality benefit package; • Offer coverage that recognizes a diverse array of individual needs; • Provides financial protection in the event of an illness or accident; and • Complies with the rules and regulations of the Affordable Care Act.

4. 2014 Benefit Program “Times and conditions change so rapidly that we must keep our aim constantly focused on the future.” Walt Disney IAI’s benefit package IAI continues to pay 100% of your benefit coverage with a large offering of voluntary and supplemental options which employees consistently give high marks in surveys. What is new for 2014  • Introduction of a two-tier medical plan offering: The Premier and the Premier Plus plans • Preventive care covered at 100% in-network under both medical plan options • Expanded preventive benefits for women • Removal of pre-existing condition exclusion for individual's age 19 and older • $1,000 employer contribution to the Health Care Flexible Spending Account • Adding a 401(k) Roth option to IAI’s retirement plan

5. IAI’s Benefit Plans IAI Provides: • Fully company paid Medical, Dental, Vision, and EAP coverage for employees and their eligible dependents. • Fully company paid employee premiums for: - Short Term Disability - Basic Life Insurance - Long Term Disability - Basic AD&D - Basic Long Term Care - Business Travel Accident Insurance • Medical FSA contribution of $1,000 per calendar year

6. IAI’s Benefit Plans Contributory and Voluntary Employee Paid Plans: • Premium Plus Plan Medical coverage for you and your eligible family members • Supplemental Life and AD&D Insurance coverage for you and your eligible family members • Supplemental Long-Term Care coverage for you and your eligible family members • Cancer Insurance for you and your eligible family members • Pet Insurance for your dog or cat • Auto/Home Insurance • Identity Theft Insurance • Legal Club of America

7. IAI’s Benefit Plans Additional Company Provided Benefits: • Adoption/Infertility Assistance – Lifetime max of $2,500 • Continuing Professional Education – Yearly max of $7,500 • Charitable Matching Gift Program – Yearly max of $500 • Travel Perks – Airline club membership for frequent travelers • SmartBenefits – Transportation subsidy of $125 per month • Subscriptions & Professional Organizational Memberships

8. Integrity Applications Incorporated℠ Medical BenefitsUMR, Inc. a United Healthcare Company

9. Medical Plan Options The Premier Plan The Premier Plan is a PPO plan that is designed to encourage employees to take a more active role in your healthcare decisions. Members pay a flat copayment for certain services, such as routine office visits; however, in other cases, such as inpatient hospital stays, a member must first meet a plan year deductible before the insurance plan will share in the cost of the coverage. Since the Plan is a PPO plan, coverage is available nationwide, both in-and out-of-network and no referrals are needed. While you share a greater percentage of the cost of coverage at the point-of-service, IAI pays 100% of the employee and dependent premiums for this plan.

10. Medical Plan Options The Premier Plus Plan The Premier Plus Plan is the current IAI PPO offering to which you have become accustomed. This plan is exactly the same as you have today; however, unlike the Premier Plan, employees now share in the premium costs for the coverage in return for lower out-of-pocket costs at the point-of-service. Your monthly costs(taken on a pre-tax basis):

11. Medical Plan Details The Premier and the Premier Plus Plans both provide the following coverage: • 100% coverage of eligible preventive care services - no deductible • Expanded coverage for women’s preventive care services – including Rx – at no cost share • No medical lifetime or annual limits on essential health benefits • No pre-existing condition exclusions • Dependents up to age 26 eligible regardless of marital, student or workplace status

12. Premier Plan The benefits listed above are for summary purposes only. For complete plan details, including covered services, limitations and exclusions, refer to the Summary Plan Description.

13. Premier Plus Plan The benefits listed above are for summary purposes only. For complete plan details, including covered services, limitations and exclusions, refer to the Summary Plan Description.

14. Out-Of-Network Medical Claims Out-of-Network Claims Mailing Address: UMR Attn: RR19 PO Box 8046 Wausau, WI 54402 Claims may be scanned to: umr-iai@umr.com The standard HCFA 1500 claim along with sample is on the UMR website and the IAI Portal Note: Each claim needs a separate claim form

15. Integrity Applications Incorporated℠ Prescription Drug BenefitsOptumRx

16. Prescription Drug Details OptumRx Plan Features: • Home Delivery through Mail Order • Retail 90 Rx • Half Tab Program • Vacation Override

17. Prescription Drug Details: Premier Plan Prescription Drug Details: Premier Plus Plan

18. Integrity Applications Incorporated℠ Dental BenefitsMetropolitan Life Insurance Company (MetLife)

19. Dental Plan * Out-of-network services are reimbursed at the 99th percentile of Usual and Customary Rates. Balance billing may apply. The benefits listed above are for summary purposes only. For complete plan details, including covered services, limitations and exclusions, refer to the Summary Plan Description.

20. Dental Member Services & Resources • Member ID is 555-55-0XXX (do not use your SSN number) • Member Capabilities: • Check claim status • Check covered services • Deductible Balance • Maximum Balance • Search for network dentists • Pre-Treatment Estimate • For all services over $300, it is advisable to ask • Can be done with resolution directly to your dentist to allow the dentist to continue your care • If you don’t call, then you cannot contest the decision if you are not satisfied with the amount of coverage provided

21. Integrity Applications Incorporated℠ Vision BenefitsVision Service Plan (VSP), Inc.

22. Vision Plan The benefits listed above are for summary purposes only. For complete plan details, including covered services, limitations and exclusions, refer to the Summary Plan Description.

23. Vision Member Resources • Member ID is 555-55-0XXX (do not use your SSN number) • On-line services are available at www.VSP.com • Find a VSP provider close to your home or work • View your benefits summary by dependent • Check your eligibility for services based on your recent claims • Retail Chain Affiliate Providers include Costco® Optical; Eye Care Centers of America, Inc.™ • View a discount list for contact lenses • VSP Open Access includes Wal-Mart and Sam’s Club

24. Integrity Applications Incorporated℠ HealthCare Flexible Spending AccountDiscovery Benefits

25. Flexible Spending Account Benefit • Member ID is 555550XXX (do not use your SSN number) • Website: www.discoverybenefits.com • IAI will fund $1,000 per calendar year into your medical FSA • You can add additional pre-tax money to a yearly max of $2,500 in $100 increments • Remember this is a use or lose benefit covered • Debit Card • No out-of-pocket expenses at the time of service • No waiting for reimbursements for co-pays, eligible purchases at stores, prescriptions, or dental expenses • Maintain all receipts for substantiation purposes

26. Integrity Applications Incorporated℠ Life, AD&D and Disability BenefitsCIGNA Group Insurance

27. Life Benefit*: 100% Company paid benefit 2 x annual salary to a maximum of $500,000 AD&D Benefit*: 100% Company paid benefit 2 x annual salary to a maximum of $500,000 if your death or dismemberment is the result of an accident * Amounts in excess of $50,000 are subject to imputed income tax. Basic Life & Accidental Death & Dismemberment (AD&D)

28. Voluntary Life & AD&D Insurance

29. Income Protection Programs Short Term Disability Premiums are paid by IAI Long Term Disability Yearly choice between a Post tax or Pre-tax benefit

30. Long Term Disability Scenario #1: LTD as a Pre-Tax option

31. Long Term Disability Scenario #2: LTD as a Post Tax option Additional income as nontaxable benefit:

32. Integrity Applications Incorporated℠ CancerAFLAC

33. Cancer Insurance What is Cancer Insurance? Insurance that pays a cash benefit when a covered person is diagnosed with having internal cancer. AFLAC pays you the benefit to help with all of the non-medical, out-of-pocket expenses associated with cancer. Benefits: • First Occurrence Lump Sum payment • Daily Confinement benefits • Radiation and Chemotherapy benefits • Benefits for Reconstructive Surgery, Hospice, Ambulance • Cancer Screening Benefit of $75 per calendar year per covered person How does one enroll? • Let HR know you are interested to receive a rate sheet or quote • Fill out application and return to HR • Pre-Tax benefit if you enroll during Open Enrollment

34. Integrity Applications Incorporated℠ Year Round Benefits

35. Employee Assistance Program Benefit Provider: Employee Services Group, Incorporated • Robust Website: www.theeap.com • 24-Hours a day 7 days a week Counseling is 800-252-4555 • No group number is necessary • Assess given to all eligible family members • This is a confidential program designed to help our employees and their families manage work and life issues

36. Long Term Care Provider: UnumProvident • All employees are enrolled in a Basic Coverage • $4,000 per month for LTC Facility for 6 years • Supplemental coverage is available for employees and eligible family members • Options include up to $6,000 per month, unlimited duration, compound inflation and nonforfeiturebenefit

37. Pet Insurance Provider: Pets Best Insurance Why Pet Health Insurance? • Pet Insurance is designed to help cover the cost of: • Treatment for unexpected illnesses • Accidents • Injuries • Routine care • Easy online Enrollment - visit the IAI Portal under Benefits or Hrconnection and Automatic premium deductions through payroll What does it cover? • Prescription Medications, Hospitalization, Surgeries, Cancer Treatments, After-hour Emergencies, Specialist Visits, Acupuncture & Chiropractic, MRI, CAT Scans, X-rays

38. Identity Theft Protection Provider: LifeLock • LifeLock is an industry-leading identity theft protection service • In 2010, over 8 million Americans fell victim to identity theft • Provides 40% discount for employees What LifeLock does for you: • Monitors your identity • Scans for threats • Responds to identity theft • Watches you credit score Top three identity theft types: • Government documents or benefits fraud • Phone or utilities fraud • Credit card fraud

39. Auto / Home Insurance Provider: MetLife Offers high-quality auto and home insurance at low, competitive rates To participate: • Call to receive a free, no-obligation quote • Easy payroll deduction option available

40. Voluntary Legal Plan Benefit Provider: Legal Club of America Highlights of the plan include: • Good in all 50 states • No area of the law is excluded • Discounted rates (pay attorneys charge of no more than $125 per hour or 40% of their usual customary rate, whichever is greater) • Easy payroll deduction - $12 per month • Paid-up provision. After a member has been enrolled and has paid premiums for 6 years, you will receive your membership free • Portable benefit

41. Integrity Applications Incorporated℠ Retirement

42. Retirement Benefits Provider: Conrad Siegel Actuaries • 401(k) limit for 2013 (waiting for 2014 limits to be published) • $17,500 for all employees • If you turn 50 in 2014 then you can contribute an additional $5,500 • Traditional 401(k) advantages • Lowers current taxable income • May preserve tax breaks that phase out at higher incomes • Check your primary beneficiary listed on your information sheet • Spouses need to be primary unless they have signed off on the form

43. Retirement Benefits New for 2014: Roth 401(k) Regular vs. Roth 401(k) Which option is right for you? • Regular 401(k)  if tax rates are lower at retirement • Roth 401(k)  if tax rates are higher at retirement Roth 401(k) advantages • Provides tax-free income • Helps diversify tax strategies • Helps maximize estate assets • No salary cap restrictions

44. Integrity Applications Incorporated℠ Next Steps

45. What Forms Need To Be Return? Deadline for Open Enrollment changes by November 30, 2013 • Open Enrollment Election Form • Use to enroll in the Premier or Premier Plus medical plans • Add or drop dependents • Use to add additional dollars to your medical FSA account • Update your pre/post-tax election to Long Term Disability • Make any update or corrections to your information sheet • New enrollments to Cancer Insurance • New enrollments to Supplemental Life or AD&D insurance • As a final note, if you do not return the election form: The default medical plan election will be the Premier Plan for employee only coverage

46. Questions