2014 Annual Open Enrollment

1. 2014 Annual Open Enrollment presentation for the employees of September 1, 2014

2. 2014 Annual Open Enrollment First, a brief discussion of The Affordable Care Act (ACA) (aka “Obamacare”)

3. 2014 Annual Open Enrollment

4. 2014 Annual Open Enrollment Employer Plan Marketplace Plan No Subsidy! Subsidy (PMG)

5. 2014 Annual Open Enrollment

6. 2014 Annual Open Enrollment

7. 2014 Annual Open Enrollment Current Group Medical Plan Dual Option: HSA-Qualified Plan 1-2-3 Plan

8. 2014 Annual Open Enrollment Initial Renewal Request 1-2-3 Copay Plan Semi-Monthly Employee Contributions Current Renewal Annual Copay PlanCopay PlanDifference Employee only $ 65.24 $138.54 $1,759.20 Employee/Spouse $254.10 $393.93 $3,355.92 Employee/Children $210.48 $334.75$2,982.48 Employee/Family $410.14 $605.09$4,678.80

9. 2014 Annual Open Enrollment Initial Renewal Request HSA-Qualified Plan Semi-Monthly Employee Contributions Current Renewal Annual HSA PlanHSA PlanDifference Employee only $ 36.96 $ 98.84 $1,485.12 Employee/Spouse $191.33 $307.83 $2,795.88 Employee/Children $106.58 $193.11$2,076.72 Employee/Family $337.69 $506.70$4,056.36

10. 2014 Annual Open Enrollment 2014/15 Group Medical Plan Single Option: HSA-Qualified Plan

11. 2014 Annual Open Enrollment • HSA-Qualified Plan • $3,000 Plan Year Deductible (9/1 – 8/31) for “employee only” • $6,000 AggregatePlan Year Deductible for “employee plus dependents” • Plan pays at 60% after the Deductible is met • Plan pays at 100% after the $6,350 “employee only” or $12,700 “employee plus dependents” Out-of-pocket Limit is met • No Copays for physician’s office visits or prescription drugs – all covered charges (except Preventive Care) help to meet the Plan Year Deductible and Out-of-pocket Limit • Preventive Care is covered at 100% – does not count towards Deductible/Coinsurance

12. 2014 Annual Open Enrollment • Health Savings Account • Set aside money on a tax-free basis for “Qualified Medical Expenses” • Benefit Wallet HSA is integrated with BCBS claims • $3,300 Individual/$6,550 Family Maximum Contribution for 2014 • Additional $1,000 “Catch-up” Contribution for employees age 55+ • Flexible contribution options • Easy access to funds: Debit Card, Paper Check, or electronic payment of claims • 24/7 access to the entire HSA account balance (No Overdraft Protection!) • Account balance earns interest and offers investment options starting at $1,000 • Account goes with you upon termination of employment • No “double-dipping” allowed – spouse cannot participate in FSA

13. 2014 Annual Open Enrollment Health Savings Account PMG Research, Inc. will contribute $50 per month ($600 annually) to employee’s HSA account for 2014/15!

14. 2014 Annual Open Enrollment HSA-Qualified Plan Semi-Monthly Employee Contributions Current Current Core HSA PlanBuy-Up Copay Plan2014/15 HSA Plan Employee only $ 36.96 $ 65.24 $ 44.35 Employee/Spouse $191.33 $254.10 $229.60 Employee/Children $106.58 $210.48$127.89 Employee/Family $337.69 $410.14$405.22

15. 2014 Annual Open Enrollment

16. 2014 Annual Open Enrollment

17. 2014 Annual Open Enrollment

18. 2014 Annual Open Enrollment • $50 Plan Year Deductible per individual ($150 per family) • $1,500 Annual Maximum Benefit per individual • Plan pays at 100% (no Deductible) for Preventive Services • Plan pays at 80% after the Deductible for Basic Services • Plan pays at 50% after the Deductible for Major Services • Plan pays at 50% for Orthodontia, to $1,500 Lifetime Maximum Benefit • www.deltadentalnc.org

19. 2014 Annual Open Enrollment Semi-monthly Employee Contributions Employee Only $0.00 Employee and Spouse $16.97 Employee and Child(ren) $33.92 Employee and Family $58.21

20. 2014 Annual Open Enrollment • Be sure to review your current elections for: • Principal Voluntary STD • Principal Voluntary Life

21. 2014 Annual Open Enrollment Q & A

22. 2014 Annual Open Enrollment presented by Lou Pierce, President lpierce@plybon.com Cindy Connor, Director of Employee Benefits cconnor@plybon.com 6518 Airport Center Drive, Suite 101 Greensboro, NC 27409 P 336.292.9050 P 877.282.1099 F 336.292.4618 www.plybon.com