21 st Century Media, Inc. Benefits Program

1. 21st Century Media, Inc.Benefits Program 2014 Open Enrollment Presentation

2. Welcome to 2014 Open Enrollment • Open Enrollment Dates • Employee Self Service Portal • Healthcare Market and Overview • What’s New for 2014 • Medical Coverage and Using the Plan • Prescription Drug Coverage • Dental • Vision • Flexible Spending Accounts • Enrollment Checklist

3. Open Enrollment • Open Enrollment will be held from Monday, November 4th to Friday, November 15th. • Changes are effective January 1, 2014. • Changes remain in effect for 2014 unless you have a qualifying life event. • Be sure to utilize the Workday Employee Self Service portal to complete your 2014 Enrollment Online!! • This will provide you 24/7 access to review your benefit selections and materials with everything right at your fingertips! http://dfmworkday.com. • Carefully review the plan selections & review the documents on the 21st Century intranet site to help you choose the best benefit option for you & your family.

4. Workday Employee Self-Service Portal http://dfmworkday.com Please refer to the “21st Century Open Enrollment 2014 in Workday” document for accessing the Employee Self-Service Portal. The above is the log in screen where you would enter your User Name which is your first initial last name and the last 4 digits of your Social Security Number (ex LLane4321). For employees who have never logged into WorkDay, your temporary password is your birth date (mmddyyyy).

5. Things to Know! Now is the time to make changes to your elections without experiencing a life event. • Medical Coverage: If you are already enrolled in a medical plan and wish to stay in the same plan, you do not need to do anything. • Dental coverage: If you are already enrolled in a dental plan and wish to stay in the same plan, you do not need to do anything. • Vision Coverage: If you are already enrolled in the vision plan and wish to remain in that plan, you do not need to do anything. • Flexible Spending Account (FSA): The IRS requires a new election every year for FSA. If you want this benefit (Flexible Spending Account: Health care/Dependent care), please enroll! • Please be sure to designate a beneficiary for your company paid life insurance (where applicable). This information is collected online through the Workday Employee Self-Service Portal. All Changes become effective January 1, 2014.

6. Marriage Divorce Birth/adoption Loss or gain of benefits Benefit Changes Throughout the Year When am I able to make changes to my benefits outside of Open Enrollment? • Death • Loss of eligibility for coverage under Medicaid or CHIP* • Eligibility for Medicaid or CHIP premium subsidy* • How long do I have to make new benefit elections? • Within 30 days of the qualifying event. • In situations involving Medicaid or CHIP eligibility, notice must be provided within • 60 days • Do I need to provide documentation? You are required and the document must support the change. For example, birth certificate for a newborn, marriage certificate for a new spouse, etc. 6

7. Changes 2014 Plan YearHealthcare Facts Nationally healthcare increases average at 10% and Healthcare reform for 2014 has added additional fees resulting in another 4%-5%. As a result of effective management, 21st Century’s increase will be significantly less than the national average for 2014 at around 5-6%. We are pleased to announce that we will continue to offer the EPO and PPO Medical Plans through Blue Cross Blue Shield with no major changes. Additionally, we will introduce a third option giving you more choice for your medical coverage. This will be a High Deductible Health Plan that is a HSA qualified plan per the IRS guidelines. TheMetLife dental plans remain unchanged with a slight increase to contributions. You have two plans to select from the dual option that best meets you and your family’s needs: Basic (Plan A) or Premium (Plan B). TheEyeMed Vision plan remains unchanged with no changes to contributions.

8. Domestic Partner Coverage Domestic Partners are eligible dependents under our plan. We require an Affidavit of Domestic Partnership to be completed. This affidavit will be on the 21st Century Intranet under Forms and Links. Please print, provide two pieces of supporting documentation, sign & return to Human Resources. IMPORTANT: For federal tax purposes, domestic partners are not always included in the definition of a spouse and therefore tax advantages at the federal level may not exist for domestic partners. Any employee deduction taken out of your paycheck for domestic partner coverage and dependents of your domestic partner could be with after tax dollars and not pre-tax (tax-preferred basis). The Employer portion that 21st Century provides for domestic partner coverage and dependents of your domestic partner can become imputed income (the value of the coverage would be included in the employee’s taxable income). Note: We strongly advise that prior to making this election, you consult with an accountant or tax advisor to discuss the tax implications of covering a domestic partner and/or dependents.

9. Repeal of DOMA What Does This Mean? On June 26, 2013, the U.S. Supreme Count announced its decision regarding the constitutionality of the federal Defense of Marriage Act of 1996 (DOMA). The Court struck down Section 3 of DOMA, which limited marriage to opposite sex unions for purposes of federal law. What does this mean? • An employer will no longer need to impute additional income to an employee who covers his or her same-sex spouse who are legally married as a dependent under the employer’s health plan. Domestic Partner handling has not changed! • An eligible employee may pay for a same-sex spouse’s health coverage on a pre-tax basis through a cafeteria (or section 125) plan in the same way as an employee with an opposite-sex spouse. • An eligible employee may receive tax-free reimbursements for expenses of his or her same-sex spouse through a health flexible spending account (FSA) or health savings account (HSA). • HIPAA and Cobra laws now apply to same-sex spouses.

10. Preventive Coverage Preventive care services are covered at 100% and not subject to any copayments or deductibles for In-Network providers! If you elect the PPO or HDHP plan and choose to go Out-of-Network, preventive care will be subject to the deductible and coinsurance. Examples of Preventive Care services are: - Routine physical exams. - Routine gynecological exams. - Well child visits & immunizations. - Screenings. (Please be sure to refer to the plan summaries posted on the 21st Century Intranet Site for a list of Preventive Care services) This list is not all inclusive. Recommendations are from the Centers for Disease Control & Prevention, the American College of Obstetricians & Gynecologists, the America Cancer Society and PPACA guidelines 2010.

11. Medical Benefits • 21st Century is continuing to partner with Independence Blue Cross as our Medical Carrier. We will now offer three plans designed to give you a choice based on your own personal needs. All three plans access the same National Blue Card Network. --EPO (In-Network) --PPO (In & Out-of Network) --HDHP (In & Out-of Network) • You are able to manage your account & search for Providers at: www.mybenefitshome.com Independence Blue Cross Resources Request additional ID cards Much more!

12. Did you know? The EPO program does not have an out-of-network benefit but since 21st Century has partnered with a Blue Cross carrier, an EPO participant has a national network of providers through the BlueCard? This means if you elect to participate in the EPO plan, you still have coverage everywhere there is a Blue Cross/Blue Shield network. The PPO and HDHP programs do have out-of-network benefits but it also provides access to the same national network that the EPO has access too. Please be sure to review the plan designs and the costs to ensure you are making an educated decision for you and your family.

13. What is a Health Savings Account? High Deductible Health Plan Component (HDHP) Health Savings Account Component (HSA) HDHP + HSA Solution Increase Tax Savings! Lower Insurance Premiums! Flexibility & Portability!Savings for Retirement! Health Insurance used to cover expenses for illness or injury after meeting a minimum deductible amount Tax-Advantaged account which can be used to cover medical expenses before the insurance deductible is met. Funds may also be saved for future medical expenses Lower premiumsProtection from big medical billsCovers same eligible expenses Same provider network and negotiated in-network discounts Helps pay deductible Tax deductions for contributions Tax-deferred growth Tax-free withdrawals for medical

14. HSA Key Features Funds roll over year to year! Funds are portable! Use HSA dollars to pay for medical expenses tax-free HSAs are owned individually Ability to take tax deductions for contributions! No “use it or lose it” rule HSAs can build up significantly…no balance limit! HSAs earn interest! Funds can be invested!

15. HSA Eligibility • HSA account holders: • Must be enrolled in an HSA-qualified High Deductible Health Plan (HDHP) • Cannot be covered by any other insurance that reimburses for health expenses • Cannot be enrolled in any part of Medicare or Medicaid • Cannot be eligible to be claimed as a dependent on another person’s tax return • Must be over 18 years of age To open and/or continue contributing to a Health Savings Account

16. Health Savings Account & Flexible Spending Account Comparison

17. HSA/FSA Considerations • According to the IRS, an individual may not be covered by a current “Health” Flexible Spending Account (FSA) at the same time they are participating in an HSA. • It is important to wait until the FSA plan is no longer effective (the FSA balance is zero and the plan year is over) before opening and funding an HSA. • Current FSA participants would need to have a zero balance by December 31, 2013 to open and fund an HSA in January 2014.

18. Health Savings Accounts and IRS Contribution Rules • Health Savings Account contributions are not subject to income tax and will reduce your federal adjusted gross income. At 21st Century Media, you will take this deduction when filing your taxes. • Contributions in excess of the allowable limits must be withdrawn or incur a 6% excise tax plus income taxes. • 2014 IRS Maximum Contribution Limits: Individual $3,300 /Family $6,550 • Eligible individuals aged 55 or older may contribute “catch-up” contributions of $1,000 each year to their HSA account until they enroll in Medicare.

19. What can you do with your HSA dollars? According to the IRS, funds within an HSA can be used to pay for qualified medical expenses (See www.irs.gov publication 502) HSA dollars may be used by the account holder, the account holder’s spouse, and any tax dependents

20. Paying for Medical Expenses Payment to a Medical Service Provider- Provide your insurance card & explain you have an HDHP. - Many physicians allow you to pay after you receive your EOB (Explanation of Benefits) and their bill. Your bill will reflect the in-network negotiated rates if you are utilizing an in-network provider.- Review the EOB sent by Independence Blue Cross to make sure you are billed correctly. Payment at the Pharmacy - Pharmacies immediately access the negotiated rate for prescriptions. - You can use your HSA debit card to pay for qualified expenses, or pay with another method and reimburse yourself later. Payment Arrangements Medical bills can often be broken down into smaller payments. If you do not yet have available funds in your HSA, you can either choose to pay in another manner and later take an HSA reimbursement, or you can simply ask your medical provider’s billing office about arranging to make smaller payments over time as you fund your HSA.

21. Maximizing Your HSA

22. Medical: EPO Plan – In Network

23. Medical: PPO Plan – In & Out of Network

24. Medical: HDHP Plan – In & Out of Network

25. EPO & PPO Plans Prescription Drug • EPO and PPO Plan Prescription Drug Copays for Retail and Mail Order are not changing! 30 Day Supply: • Generic $15 • Formulary $40 • Non-Formulary $60 90 Day Supply: • Generic $30 • Formulary $80 • Non-Formulary $120

26. HDHP Prescription Drug • HDHP Plan Prescription Drug Copays for Retail and Mail Order AFTER SATISFYING THE DEDUCTIBLE. 30 Day Supply: • Generic $15 Copay After Deductible • Formulary $40 Copay After Deductible • Non-Formulary $60 Copay After Deductible 90 Day Supply: • Generic $30 Copay After Deductible • Formulary $80 Copay After Deductible • Non-Formulary $120Copay After Deductible

27. Claims Questions? Where do I go if I have an issue with a claim? 1) Please call the Member Services phone number on the back of your ID Card or found right here in this presentation. 1-866-918-5286 2) Your provider’s office may be able to explain what they billed at the time of your visit. 3) You can always call the Willis Care Unit which serves as your advocate!

28. C.A.R.E Unit (Contact & Response for Employees) Dedicated Specialists: Denise Thomas (Phone) 888-676-6767 (Fax) 973-410-4600 (e-mail) Denise.Thomas@willis.com Confidential dedicated support. Available 8:30 – 5:00, phone, fax or e-mail Assistance with: Benefit questions, claim issues, enrollment issues, billing issues, etc. Willis C.A.R.E. Unit 28

29. Dental Plans • 21st Century has chosen to continue the partnership with MetLife for 2014. • There are more than 158,000 participating dentists locations, including 39,000 specialists, nationwide. • A list of providers is available by calling • 1-800-942-0854 or you can check online at www.metlife.com/mybenefits. • 21st Century offers two dental plans - Basic Plan (A) and for a slightly higher premium, a Premium Plan (B).

30. Dental Plan Offerings

31. No changes to the plan design. EyeMed is available through thousands of provider locations participating on the EyeMed Select network. A list of participating providers is available at www.enrollwitheyemed.com 1-866-299-1358 Additional value added features: Save up to 40% off additional glasses after initial benefits used. Save 15% off the retail price or 5% off promotional price for LASIK procedure. Vision Benefits

32. Flexible Spending Account • This benefit allows you to set aside money on a PRE-TAX basis (through payroll deduction) to reimburse yourself for qualified medical and dependent care expenses. It works like a savings account! • Qualified expenses include • Healthcare – deductibles, copayments, eyeglasses, etc. This list is not all inclusive. • Dependent Care – children under the age of 13 for their licensed daycare services and/or for the care of a disabled child/spouse/elderly parent. • This benefit is administered through ADP. • Medical Spending Account Max - $2,500 annual • Dependent Spending Account Max – $2,500 annual maximum if single or married & filing separately. - $5,000 annual maximum if married & filing jointly. • The IRS requires that you make a new election every year. • If you want to participate in this benefit, please be sure to ENROLL through WorkDay! This plan election does not rollover from the prior year! Please be sure to make elections carefully– FSA is “Use it or Lose it!”

33. Open Enrollment Checklist • Open enrollment begins Monday November 4th and ends Friday November 15th. • Log into the Workday Employee Self Service Portal to access all benefit information and enrollment features: http://dfmworkday.com • Now is the time to consider your eligible dependents & make elections without a qualifying life event being required. • Please be sure to update your beneficiary information online in Workday. • Be sure to enroll in the Health Care or Dependent Care Flexible Spending Account since the IRS does not allow this coverage to carry over year to year.

34. Thank you! We appreciate your time and your attention to this very important process. Your open enrollment questions can be directed to the Benefits Team at 215-867-2024 or jrcbenefits@21st-centurymedia.com