2013 Benefit Open Enrollment

1. 2013 Benefit Open Enrollment

2. Benefit Overview Medical Anthem continues as our carrier for 7/1/13 Choice of Traditional PPO and HDHP No plan design changes or contribution increases Dental Delta Dental continues as our carrier for 7/1/13 No plan design changes Vision Anthem will replace Cigna as our vision carrier effective 7/1/13 Similar plan design and slight decrease in premiums

3. Medical Still two medical plan options from which to choose: Traditional PPO – No plan design changes High Deductible Health Plan – No plan design changes Find a network provider at www.anthem.com - choose Blue Access PPO

6. Anthem Plan Highlights ALL mammograms paid at 100% Eligible smoking cessation medications (ex. Chantix or Wellbutrin) covered under the Anthem Rx plan Access to a Worldwide network. Search for providers at www.bluecares.com

7. Anthem Website A demonstration of the Anthem website. www.anthem.com

8. What is an HSA Tax-advantaged checking account Allows you to save for future medical expenses or pay current ones

9. HSA Eligibility An HSA can be established by an individual who: Is covered under a high deductible health plan (HDHP) Is not covered by any other health plan that is not an HDHP Is not enrolled for benefits under any part of Medicare Is not claimed as a dependent on another person’s tax return

10. HSA Features Tax Advantages Tax free way to save for current and future medical expenses. Contributions are pre-tax or tax-deductible up to annual HSA limits. All earnings and interest are tax free. Qualified withdrawals are tax free. Once reach age 65, non-medical withdrawals are taxed at your current tax rate, like an IRA. HSA is fully Portable.Ability to Accumulate funds – “Use it or Keep it!”. HSA funds can be used for items not covered by health plan such as; dental, vision etc. Same as an FSA plan.

11. HSA Contributions Options The HSA can be funded In one or more payments Payroll deduction will be available for all DePauw University employees Elections can be stopped, started, changed on a monthly basis Contributions can be made by the employee, employer, or any other person on the employee’s behalf. Prior to the individual’s federal tax filing date (generally April 15)

12. HSA Contribution Maximums IRS Maximum 2013 contributions Self - $3,250 Family - $6,450 Catch up contribution - $1,000 for those 55 and older Note: Maximums include contributions made by DePauw

13. HSA University Contributions DePauw University’s Annual HSA Contribution Employee $1,000 Employee + Dependent(s) $2,000 Note: Employee’s will receive one-fourth of the University’s contribution each quarter.

14. HSA Distributions Pre-65 HSA owner: Qualified Distributions will be tax free. Non-Qualified Distributions will require individual to pay their personal tax rate on purchase and a 20% penalty. Post-65 HSA owner: Qualified Distributions will be tax free. Non-Qualified Distributions will require individual to pay their personal tax rate on purchase (No IRS Penalty)

15. Dental Carrier: Delta Dental Passive PPO plan: Three levels of providers Find a network provider at www.deltadentalin.com

16. Dental Plan Design

17. Delta Dental Network Delta Dental Network Delta Dental PPO • significant discounts • no balance billing • acceptance of processing policies • 108,000 dentist locations Delta Dental Premier • negotiated fees • no balance billing • acceptance of processing policies • 186,000 dentist locations Nonparticipating • no discounts • balance billing

18. Delta Dental Payment Example

19. Dental Rates

20. Vision NEW Carrier: Anthem Find a network provider at www.anthem.com

21. Vision Plan Design

22. Vision Rates

23. What is a Flexible Spending Account (FSA) • With an FSA plan, you elect to have a certain dollar amount withheld from your paycheck so you can pay for health care and dependent care expenses with pre-tax money. • Eligible expenses include your unreimbursed medical expenses, including deductibles, co-pays, co-insurance, and childcare expenses! • “Use it or Lose it Rule” – If you do not use all of your FSA funds they will be forfeited at the end of the plan year. • If you elect the HDHP then you can enroll in FSA for Dependent Care Only. • Reminder: Over-the-counter medications no longer eligible for reimbursement • without a prescription. • 2013-2014 FSA Annual Plan Limits: • Health Care: $2,500 • Dependent Care: $5,000

24. FSA Debit Card • Your FSA debit card can be used at providers offices, hospitals, pharmacies, etc. • If you receive a bill at home, you can write your debit card number on the bill to make payment like any other credit/debit card. • If your childcare provider accepts Visa, you can use your debit card for childcare expenses as well • You can also file claims online, using a smartphone app, or via mail • Important Note: You still need to keep receipts and AdminPro will request them under certain circumstances

25. Remember: All benefit-eligible employees must elect or waive coverage and assign beneficiaries to life insurance plans no later than May 15, 2013. Enrollment will be completed in the ADP portal at https://portal.adp.com. Employee Action