The Flex Corp Advantage

1. The Flex Corp Advantage Alicia Cannon, Senior Sales Consultant

2. The Flex Corp Advantage Corporate Structure

3. Who is Flex Corp? • A wholly owned subsidiary of BPAS • 25 years of experience in 125 Cafeteria Plan Administration; headquartered in Houston, TX • Administrator for over 300 plans nationwide • BPAS is a part of Community Bank System, Inc., a regional bank holding company. (NYSE: CBU) • premier provider a full range of employee benefit administrative services • Member of the ECFC ( Employer’s Council on Flexible Compensation) • Member Affiliate of NAPEO, SHRM & HAHU/NAHU

4. The Flex Corp Advantage Cafeteria Plan Administration

5. Value Proposition Responding to the needs of the plan sponsor with pragmatic solutions that simplify life.

6. The Flex Corp Provides 125 Cafeteria Plan Administration • Health Flexible Spending Accounts • Dependent Care Flexible Spending Accounts • Health Reimbursement Arrangements (HRA) • Qualified Transportation Plans • Premium Only Plans • Premium Reimbursement Accounts

7. Single Point of Contact A plan consultant is assigned to your account to facilitate your plan administration needs.

8. The Flex Corp Advantage Administrative Services

9. Plan Features • Debit Cards • Grace Period • Direct Access to Customer Service • Web Claims • Electronic File Uploads • Plan Sponsor Website • Participant Website • Online Plan Maintenance • On-Demand Plan Reports • On-line Enrollment Support

10. Service Descriptions Debit Cards– Flex Corp uses the Evolution Benefits Benny Card. Employees can pay for eligible out-of-pocket medical/dental/vision care expenses with a “swipe” of the card, eliminating the need to request reimbursements. In some cases, employees are required to provide documentation to Flex Corp for substantiation. Grace Period– gives employees an additional 2½ months at the end of the plan year to use their remaining balance for medical reimbursements Direct Access to Customer Service – Participants contacting customer service have direct access to live representatives toll free at 866-401-5272.

11. Web Claims Web Claims – allows participants to upload their receipts directly into our system through our secured participant website.

12. Service Description Electronic File Uploads – HIPAA compliant and SFTP site for transmitting PHI data regarding enrollment, claims and contributions. Plan Sponsor Website– plan sponsors can access participant account information, plan reports, fee invoices and manage security access. Participant Website– participants can access account information, claim status, update census information and sign up for direct deposit. On-Demand Reports – plan sponsors have access to an extensive list of on-demand reports.

13. Technology Focused Through Flex Corp’s creative mix of people and technology, we offer technological advances that allow: Plan Sponsors- the ability to upload electronic files, perform online maintenance, obtain enrollment communication & support, and access On-Demand Plan Reports Participants – the ability to access participant websites, 24 hour online access, direct deposits of reimbursements, On-Demand Plan Reports, and online enrollment capability

14. 2011 Plan Document – Clients Fee Schedule

15. Leadership Team

16. Contact Information Alicia Cannon Senior Sales Consultant Direct: 713-939-4060 Cell: 832-459-9723 Fax: 713-460-0361 acannon@bpas.com