Presented by Steve Costello and Erin Devine of CBG Benefits

1. Introducing HSA Qualified Medical Insurance 2013 - 2014 Presented by Steve Costello and Erin Devine of CBG Benefits

2. Open Enrollment Changes • Choice of Two Medical Plans • Harvard Pilgrim Best Buy HMO $1,000/$2,000 Deductible • Current Plan – 3% reduction • Riedell will contribute $500 per employee to the HRA • Harvard Pilgrim Best Buy HSA HMO $2,000/$4,000 • New Plan – 23% reduction • Riedell will contribute $500 per employee to the HSA • Defined Contribution Employer Funding • Guardian Dental • New Plan – 25% reduction • HR Connection Enrollment & Education Portal

3. Traditional Plan vs. HSA Plan

4. HSA Eligibility • Employees must: • Be enrolled in only a qualified health plan on the first day of any month for which eligibility is claimed • Not be enrolled in Medicare • Not be claimed as a dependent on someone else’s tax return • Not be enrolled in a standard FSA (including spouse) • HSA Compatible Health Plan Requirements: • High-deductible medical plan • Full family or “collective deductible” deductible must be met before the plan pays benefits to any member • All Rx is subject to the plan deductible

6. Health Savings Account (HSA) • A Tax – Free Savings Account • Contribute and keep what you don’t spend • Money stays with you regardless of employment • Unlike FSA, funds roll over from year to year • Contributions can be adjusted periodically • Invest and earn interest on your balance tax free • Online portal for managing/paying bills

7. HSA Contribution Limits • HSA Contribution Limits for 2014: • Employee Only: $3,300 • Family: $6,450 • Note: People over age 55 can make an additional catch up contribution of • $1,000 • Riedell Contributions to HSAs: Employee Contribution Max • Employee Only: $500  Employee Only: $2,800 • Family: $500  Family: $5,950 • Note) Employees enrolled in the FSA cannot establish the HSA until February 1, 2014

8. Defined Contributions

18. Member Portal: log on at www.myhealthequity.com

19. Health Reimbursement Account (HRA) and • Flexible Spending Account (FSA) • Key things to know about the HRA & FSA plan: • The HRA and FSA vendor will be HealthEquity • HealthEquity will pay HRA claims directly to the provider • FSA participants will receive a VISA debit card • Employees enrolled in the HSA are not eligible for a standard FSA • HSA employees eligible for a limited FSA – funds can be used for dental and vision expenses only

20. Guardian Dental

21. HR Connection Enrollment Portal