September 1 , 2009

1. OPEN ENROLLMENT 2009-2010 September 1 , 2009

2. Overview • Overview of Workforce Solutions Benefits Package • Financial Benefits Update • Health and Welfare Update • Changes for 2009-2010 • Open Enrollment

3. Workforce Solutions Benefits Package Workforce Solutions offers a comprehensive benefits package which includes: • Health benefits • Dental benefits • Vision benefits • Reimbursement benefits • Disability benefits • Retirement Income benefits • Life Insurance benefits • Cafeteria Plan benefits • Tuition Reimbursement benefits

4. Workforce Solutions’ Retirement Income Package • Personal Savings • 457b • Long-term savings • Multiple investment • options • Tax Advantages • Compound tax deferred • growth • Employee can contribute on 1st day of employment Social Security Over thecourse of yourcareer, Workforce Solutions pays ½ and you pay ½ Profit Sharing 401a *Company invests 7% of your annual salary after 6 months

5. Workforce Solutions’Health & Welfare Program HCR & DCR Short Term Disability Long-Term Disability Medical Accident Insurance (AD&D) Life Insurance Tuition Reimbursement Vision Dental Prescription Drugs Dependent Life Insurance

6. VOLUNTARY Benefit Options ADDITIONAL LIFE INSURANCE 401(a) Multiple investment funds DEPENDENT LIFE INSURANCE CHILD CARE AND DEPENDENT CARE REIMBURSEMENT TUITION REIMBURSEMENT SHORT AND LONG-TERM DISABILITY DENTAL DEPENDENT VISION

7. Financial Benefits Update • Workforce Solutions’ Profit Sharing Plan • After 6 months of continuous employment, Workforce Solutions contributes 7% of your annual salary into our Profit Sharing Plan (401a) • Along with Social Security it provides the foundation for retirement • Completely funded by Workforce Solutions • 457(b) Plan • Long-term savings plan with pre-tax benefits • Most important things to remember: • START SAVING EARLY - how long you save is more important than how much you save (compounded growth) • DIVERSIFY your investments to minimize risk

8. Medical Plan for 2009-2010 • Deductibles • $500 individual/$1500 family deductible • Out-of-pocket max. • In Network-$2,000 • Out of Network-$4,000 • Co-Insurance • In Network-80% • Out of Network-60% • Doctor’s Co-pay: $20 • Prescriptions • Non-Preferred Brand Name Co-pay: $45 • Preferred Brand Name Co-pay: $30 • Generic Drug Co-pay: $15

9. 2009 Health InsuranceEmployee Deductions-BCBS

10. How Much Has Workforce Solutions Contributed to the Cost of Medical Coverage for Associates and their Families During the Past 2 Years?

11. Overview of Dental Plan - CompBenefits

12. Major vs. Minor Dental Care(List is not all inclusive) • Examples of Major Care • Covered at 50% • General Services • Anesthesia • Stainless Steel Crowns • Endodontic Services • Periodontal Services • Scraping, scaling, root planning • Oral Surgery Services • Crowns • Prosthodontic Services • Examples of Minor Care • Covered at 80% • Misc. Services • - Labs & Tests • Sealants • Space Maintainers • Palliative • Restorative Services • - Including Simple • Extractions

13. Dental Reminders • Pre-treatment Estimates • Always get a pre-treatment estimate on any procedure that is expected to be $150 or more • Alternative Course of Treatment • Sometimes there are several ways to treat a particular dental problem • In determining the amount payable, the dental carrier will provide benefits for services that meet GENERALLY ACCEPTED DENTAL STANDARDS that will accomplish a SATISFACTORY result • In this case, benefits may be based on a less costly procedure than what your dentist recommended • Benefit determinations are NOT treatment decisions. The patient and the dentist make all treatment decisions.

14. 2008-2009 Dental Insurance Employee Deductions - CompBenefits

15. Vision Benefits-CompBenefits

16. Vision (Cont.) Vision provider will be CompBenefits $10 Exam Fee $15 Lenses/Frames

17. Term Life Insurance and AD&D • Boston Mutual is the provider (no changes) • Available to Employees ONLY • Dependent Life is available through MetLife Insurance • Benefit Amount: $25,000 Biggest mistake made by employees: Not completing a beneficiary form During Open Enrollment ALL Employees are required to fill out this form.

18. Employee Additional and Dependent Life Insurance for 2008-2009 **Rate sheet will be passed out for review.

19. Tuition Reimbursement • Only work-related courses or those which maintain or improve skills required in their current employment are allowed. • Courses must be taken at an accredited college, university, approved trade school, or approved technical school. • On-line courses will only be approved if they are being offered through an accredited institution. • Employees must complete one year of full time employment to become eligible.

20. Tuition Reimbursement (cont.) • Undergraduate Maximum Reimbursement • 2 years of employment $1,500 • 3 + years of employment $2,500 • Graduate Maximum Reimbursement • 2 years of employment $1,500 • 3 + years of employment $3,000 Reimbursable expenses include tuition, certain administrative fees, laboratory and technical fees, and required textbooks. Incidental fees such as parking permits, supplies, and recreation fees are not covered under this plan.

21. Tuition Reimbursement (cont.) • Before enrolling in a course, employees must apply for education reimbursement and have it approved by his or her supervisor. The education reimbursement forms will be available in the Human Resource Department. Final approval will be determined by President/CEO. • Reimbursement will be made upon successful completion of the course (a grade of ”B” or better). In order to receive payment, the employee must provide a copy of the official grade report and all relevant receipts. • Any employee who separates from Workforce Solutions within two (2) years of receiving any tuition reimbursement will be required to repay any tuition paid on his/her behalf during the last twenty-four (24) months of employment. Any amount owed under this tuition reimbursement program becomes immediately due and payable at the time of separation.

22. Benefits Enrollment Deadline 1 day to enroll TUESDAY, AUGUST 22nd AUGUST 2006 STOP