HealthFlex Exchange Updates and Review for 2020

1. HealthFlex Exchange • Updates and Review for 2020

2. 100% coverage on in-network wellness and preventative services Included in All HealthFlex Plans Deductible that must be met before medical services are covered An out-of-pocket maximum that is a cap on all covered expenses(not including dental/vision expenses) The same provider networks/ drug formulariesand discountson service and medication Coinsurance payments on inpatient and outpatient services

3. HealthFlex Plans If > 1 person is covered the family deductible always applies Certain preventive medications are not subject to deductible Deductibles illustrated above assume participant and covered spouse (if applicable) meet HealthQuotient (HQ) incentive requirement.

4. Plan Similarities and Differences

5. Plan Similarities and Differences—Another Way to Look at It

6. Preventive Medications and HSA Plans Co-payment and co-insurance apply before the deductible for certain preventive drugsin the following categories: Final list may change—subject to OptumRx Preventive Premium drug list

7. How Do I Choose? • How many people am I covering? • How much service will we use? • How comfortable am I with large expenses? • How close am I to Medicare? • How many people am I covering? • How much service will we use? • How comfortable am I with large expenses? • How close am I to Medicare? Get answers from:

8. Considering a Lower Premium Plan? Example: You expect $1,500 in out-of-pocket expenses in the H1500.Now you are considering buying-down into a lower cost HSA plan.Plan ahead with your HSA! $440/monthly premium difference between H1500 and H2000 forfamily coverage ($5,280/year) Logical contribution to HSA could be: $260/monthly premium difference between H1500 and H2000 forfamily coverage ($3,120/year) Logical contribution to HSA could be: $5,280 + $1,500 = $6,780 $3,120 + $1,500 = $4,620

9. HRA and HSA Plans Are Growing in Popularity • Avoid buying more insurance than you need • Better control how your health care dollars are spent • Save money on current-year expensesand prepare for future health care needs Over ⅔ of HealthFlex Exchange Participants Enroll in an HRA/HSA plan

10. Dental/Vision Needs—Considerations Consider Similar Factors for Dental/Vision • Covered individuals • Dental and vision use • Financial risk and safety net

11. Dental Plan Choices—Cigna Find an in-network dentist:cigna.com * Out-of-network subject to reasonable/customary limitations

12. Dental Plan Choices—Cigna * See full Patient Charge Schedule (PCS) online for member cost share for a list of detailed services. HMO dentists not available in all areas.

13. Vision Plan Choices Vision* • Exam-only:Exams covered(glasses, materials discounted) • Full service:Examplus $160 toward glasses or contacts • Premier:Exam plus $200 toward glasses and contacts (each) To find in-network vision provider:vsp.com * Can use premium credit to pay for applicable premiums

14. Vision Plan Choices

15. Health Accounts Help You Save Money Tax-advantaged accounts help you decreasehow much money you spend on health care You can also save on your own out of pocket expenses by contributing to a health savings or flexible spending account—IRS limits apply

16. Why Consider a Plan with a Health Account? • Employer contributions availablein full January 1 • Use employer money for current year expenses or to save for future needs • Option to make additional personal contributions ⅔ of HealthFlex Exchange participants are enrolled in an HSA or HRA plan

17. Why Contribute Your Own Money to HSA/FSA? • Current year savings—don’t pay taxes on your eligible medical expenses • Access accumulated funds when you need them—no need to use a credit card or dip into savings • Save for future expenses (health, retirement) • HSA—triple-tax advantage HSA / FSA Almost everyone can benefit—95% of HealthFlex households have $300+ in health expenses each year

18. How the Tax Savings Works If you have $2,500 in out of pocket health care expenses: HSA/FSA NO health account contribution: PAY TAX on that $2,500 CONTRIBUTE to an HSA or FSA: PAY NO TAX on that $2,500 If your tax bracket is 22%*, you can take home this much more: $550 * Based on Denominational Average Compensation (DAC)

19. Tax Advantages of Health Accounts Note the Extra Tax Advantage of Health Savings Accounts!

20. HealthFlex Participants Fund Their HSAs! Average Personal HSA Contributions Population (n= 737) includes individuals eligible to contribute to HSA in 2018 and excludes individuals with $0 personal contributions

21. How Much Should You Plan to Contribute? • Use ALEX to estimate out of pocket expenses • Talk to EY Financial Planners to balance with other financial and savings goals • Try to save enough to cover 100% of current year expenses plus additional savings for emergencies, planned future needs or health care expenses in retirement

22. Comparing Health Accounts

23. HSA or FSA—How Do You Decide? It may not make sense to contribute to a health Flexible Spending Account unless you have contributed the maximum to your Health Savings Account (HSA plans only) • Contributing to a health Flexible Spending Account in addition to your Health Savings Account may work if: • You have predictable dental/vision expensesand you want to save your Health Savings Account money • You expect your medical/Rx/behavioral health expenses to exceed $1,350 (individual) or $2,700 (family)

24. Multiple Health Accounts—Debit Card Knows Which Account to Charge WHICH ACCOUNTS? WHICH PAYS FIRST? FSA and HRA FSA and HSA Until documented expenses of $1,350/$2,700 FSA, HRA and HSA * Must notify WageWorks with documentation of expenses

25. Health Accounts Advantages—Recap

26. Dependent Care Flexible Spending Account Dependent care FSA is available with all plans

27. Why choosea HealthFlex HSA or HRA plan? Lower Monthly Premiums Tax Advantages Carry Over for Retirement Smart Consumer

28. ALEX Benefits Counselor • Available mid-September through Annual Election • Lively graphics, animation, and humor • About 20 minutes to complete • Explains confusing benefit concepts and info with simple language • Personalized recommendation for plan choices and health account contributions

29. ALEX Recommends a Plan • ALEX “crunches” the numbers: premium, credit, and estimated out of pocket costs • Compares side by side and recommends a plan for you

30. ALEX Explains Tax Savings ALEX explains the tax benefitsof contributing to a health account and helps you pick the right amount to contribute

31. Decision Support—All Year Long HealthFlex Consumer Tools • ALEX will review how your plan works anytime • Resources to minimize costs • Provider finder (medical) • Treatment cost estimator (medical) • Pharmacy cost estimator • Making the Most of your Plan • Cost saving tips • Learn more about health accounts • Opportunity for tax-advantaged savingsfor health care costs

32. Need More Details? Details and FAQs • Access more detailed information about HealthFlex benefits • HRA plan/HSA plan information • Guides to understanding FSAs, HRAs and HSAs • Frequently Asked Questions (FAQs) Detailed Reference Center • Summary Plan Description+ Medical, Dental and Behavioral Health Benefit Booklets • Benefit Summaries (Summary of Benefits and Coverage) • Reimbursement Account information • HealthFlex Notice of Privacy Practices

33. Annual Election (AE): October 30–November 14 • Use ALEX to decide which plans you want • During AE—make your elections for 2020 • Choose from 6 medical/Rx, 3 dental and 3 vision plans • Use your premium credit to “shop” for the plans • Make FSA and/or HSA* contribution elections • Accept the terms and conditions for HSA(if applicable) • If you do not make elections during AE, you will be automatically enrolled into the following default plans: • Medical, Dental, Exam Core Vision • No personal FSA or HSA contributions * HSA contributions require enrollment in an HSA plan and attestation that you are eligible per IRS guidelines

34. Review/Approve and Confirm 2-step process to review, approve and confirm elections Step 2 Step 1

35. Telephone Support Beginning in late October, you can contact our AE support center by phone for information • Basic medical plan information(HSA vs. HRA vs. PPO plans) • Health account information(differences and limits) AE Support: 1-844-688-1375 Monday – Friday ⁄ 7a.m. – 7 p.m., Central time

36. Timeline • October • Annual election communications • Annual Election begins—October 30 • September • ALEX decision support tool available • January 2020 • New plan year • Digital dental and vision “cards” available online • November • Annual election through Nov 14 • Make an election! • Visit ALEX again if you need help choosing a plan • December • Health ID, dental HMO, and debit cards are mailed, if selected

37. Well-Being Overview All well-being programs based on 5 dimensions Your health matters to us! HealthFlex well-being programs are based on 5 dimensions

38. Why Well-Being? • Tools and resources to live your best possible life • Energy and vitality for family, friends and ministry • Earn money • Have fun!

39. Well-Being Programs

40. Well-Being Programs

41. Terms/Acronyms You Need to Know