2014 Employee Benefits Open Enrollment

1. 2014 Employee Benefits Open Enrollment October 14 – November 1

2. Great News for 2014! • New plans • More choices • 0% increase for medical, dental and vision • Opportunity to decrease medical premium expenses • Personalized enrollment help for everyone

3. Mountain Top View Heading into our third year of our high deductible health plans, we can unequivocally say that our three fold strategy is working! • Goal #1: To beat down health care trend to stabilize premium costs for the company and for our employees even in the midst of healthcare reform • Healthcare trend increases for high deductible health plans averages 6 – 8%, PPO increases range 8 – 12% and HMO increases range from 12 – 15% • Salient Results: We have averaged a 1.7% increase per year over the three years even when healthcare reform was adding costs into our plans • 0% increase at 1st anniversary • 5% increase at 2nd anniversary • 0% increase at 3rd anniversary

4. Mountain Top View (continued) • Goal #2: Provide an opportunity for our employees to begin saving for future retiree health expenses using Health Savings Accounts (HSAs) • Salient’s contribution to employees’ HSA accounts is on the “high side” of industry averages • Average is $500/$1,000 • Salient contributes $750/$1,500 • Salient Results: • Employees’ account balances have steadily increased • PEACE OF MIND – accumulated savings can be built up to offset any potential out-of-pocket expenses in a given year • SAVINGS FOR THE FUTURE – with the increased account balances, employees are putting money away that can be used for future expenses (retiree healthcare or COBRA)

5. Mountain Top View (continued) • Goal #3: Provide high-quality insurance plans which offer choice along with both short- and long-term protections • Salient Results: • Salient’s coinsurance after the deductible is met and underlying insurance plan is on the “high” side of industry averages. • Industry average is 80%/60% ; Salient’s plan is 90%70% • Robust insurance protections • Adding third medical plan for 2014 to offer additional choice, lower premiums and provide simplicity • Lowest premiums for employees! Salient is paying an additional 10% towards premiums for the Value Plan • Once deductible is met, eligible expenses are paid at 100% for remainder of year • As HSA balances have grown, employees have opportunity to “afford” higher deductible

6. Ground-level View • It’s all about personal choice • Adding third medical plan • Raised deductible and out-of-pocket in Standard Plan with a resulting 7% drop in premium costs • Adding additional voluntary insurance plans to help protect against deductible expenses • Engage me! • New wellness program with easy to use tools • Improved pricing tools on Cigna site to predict healthcare costs • Open Enrollment road show • Concierge benefit enrollment experience

7. What’s Not Changing in 2014? • Our commitment to your health and well being • Our continued belief in the value of consumerism • Providing you a full complement of products and services • Premiums for medical, dental, vision • Benefit partners for medical, dental, vision, life, and disability

8. What’s New in 2014?

9. What’s Changing in 2014?

10. 2014 Contribution Limits

11. 2014 Benefit Partners

12. Health Care ReformHow it Impacts All of Us • The Patient Protection and Affordable Care Act requires Salient to: • Cap healthcare FSA contributions at $2,500 • Display the value of your health insurance benefits on your W-2 • Provide a Summary of Benefits and Coverage (SBC) prior to open enrollment • Provide the Health Insurance Marketplace Coverage Options notice by October 1 • New fees added into premium rates

13. Our Medical PlanDares to Be Different Optimizes both employer and employee costs today and into the future • Medical cost escalation • Tax optimization • Retiree health savings 13

14. A Plan For Today and Tomorrow ⁺

15. A Great Plan In Sickness • Absolute out-of-pocket maximum per year • Drugs and medical expenses combined • Health Savings Account to offset deductible expense • Best in class medical and Rx provider • Freedom to choose network or non-network providers

16. And a Great Plan In Health • Superb insurance coverage at affordable premium rates • 100% preventive care benefit for whole family • Absolute yearly out-of-pocket maximum costs • Employer provided Health Savings Account that is always yours – now and into the future.

17. Value Plan Details • One and Done • Deductible and Out of Pocket are the exact same • After satisfying deductible, expenses are paid at 100% for rest of year • HSA Wellness Contribution for employee + spouse/partner • Lowest premium plan • Rates more highly subsidized by Salient (81% for employee only and 69% for employee + other) • Same excellent medical and Rx coverage

18. The Tax Man Cometh • Important tax rules governing all pre-tax accounts • Understand the rules and apply them to your best advantage • There are many options – spend time during your enrollment session discussing how to optimize your tax savings.

19. Health Savings Accounts • Salient will contribute • Up to $750 for employee • Up to $1,500 for employee + 1 or more • Wellness contribution only for the Value Plan • Opportunity for you to save taxes while setting aside money to pay for deductible and out of pocket expenses • Must not be covered under any other health insurance plan (spouse/partner, VA, Tricare, COBRA, retiree plan, Medicare, etc.) • Triple Tax Protected • Portable – always yours • Can be used for medical, Rx, dental and vision expenses • May be combined with a Limited Purpose FSA for additional tax savings

20. Benefit Accounts All of these accounts are subject to IRS rules and regulations. This chart is intended for summary purposes only.

21. Which Plans Work Together

22. Pharmacy: Express Scripts • Prescriptions are part of the high deductible plan • Preventive drugs are not subject to the deductible • All other drugs are subject to deductible and out of pocket limits • Very large national network of pharmacies • Once deductible is met (e.g. $1,500 for employee only or $3,000 for family) employee pays 20% of cost up to max. per below

23. TRICARE Supplement • If you are enrolled in DEERS and TRICARE, you may elect to participate in the TRICARE Supplement on a pre-tax basis • Supplement provides coverage for out-of-pocket expenses associated with TRICARE Prime or Standard or Extra coverage • For more information please visit: http://www.asicorporation.com/faq_corporate.html • You may supplement TRICARE through Salient’s CIGNA high deductible health plan • No HSA, but can have a HRA (Health Reimbursement Account) with a company contribution • May elect to have a FSA to pay for additional medical, dental or vision expenses

24. UCCI PPO Dental Plan • Strong network across the U.S. • Same Coverage for In- or Out-of-Network Provider • Preventive Services- covered at 100% (includes cleanings, exams, x-rays) • Basic Services - covered at 80% • Major Services - covered at 50% • Orthodontia - covered at 50%, lifetime maximum benefit of $2000.00; coverage available for adults and children

25. UCCI PPO Dental Plan • Plan Year Deductible - Individual $50 - Family $150 • Annual Maximum - $2000 per member • Dental deductible plan year currently runs April 1 through March 31 • 2014 will be a short plan (April 1 through December 31) • Beginning 2015, the dental deductible will run calendar year (January 1 through December 31)

26. Vision Service Plan (VSP) • Employee paid vision plan, offered through VSP • Largest vision network in the nation • Benefits from a VSP Participating Provider: • Routine Vision Exams: $10 copay, every 12 months • Lenses: $25 copay, every 12 months • Frames: $25 copay, every 24 months • Contact Lens (in lieu of frames and spectacle lenses): No copay, every 12 months – maximum benefit $130.00 annually • Reimbursable benefits vary for non-participating providers Note: VSP guarantees service from VSP doctors only. When you see a VSP provider, you’ll get the most out of your benefit and have a lower out-of-pocket cost.

27. Life and Disability Plans

28. Voluntary STD Current STD Plan 2014 STD Plan STD Plan moving to age banded rates for everyone Keeping same 7 day waiting period Rates are increasing for everyone Less impact to ATS employees • Salient’s rates are coming off a three year rate guarantee based on a very low average age and very favorable experience • Salient STD premium was a single premium for everyone • ATS employees remained on age-banded premium rates • High utilization rates for both groups

29. Accident Insurance • Protects against a wide range of accidents including dislocations, fractures, burns, concussions etc. • Coverage for employee, spouse and/or dependent(s) • Scheduled lump sum payout based on type of accident • Pays regardless of other insurance • Minimizes high deductible exposure due to accidents • No health questions • Fully portable

30. Critical Care Insurance • Protects against serious health problems such as stroke, heart attack or cancer • Lump sum benefit paid upon first diagnosis of a covered condition • Coverage available for employee, spouse or dependent(s) • Fully portable

31. Work-Life Benefits

32. Building Your Retirement Account • The convenience and automated features offered by Salient’s plan make it easier for you to save -- you may hardly miss the additional savings going toward your future • By saving your own money, you build a larger retirement account, you receive the company’s matching contribution and you save Federal, State and FICA taxes

33. 401(k)

34. Flores Qualified Transportation Expense Account • Participation via pre-tax payroll deductions – reduce your taxable income now • There is no annual enrollment period, so you can enroll anytime. • Change your contribution to your transit and/or parking account(s) on a monthly basis. • Unlike other pre-tax programs, there is no need to worry about spending your account balance by the end of the year. Any leftover dollars are automatically rolled over into the next plan year for your use. No Forfeitures! • Qualified Commuting Expenses – tax free (subject to 2014 approval) • Transit and vanpool expenses up to $245 per month ($2,940 per year) and • Qualified parking expenses up to $245 per month ($2,940 per year)

35. CIGNA Employee Assistance Program • Provided at no cost to you • Variety of services including: • Personal relationship management; • Financial planning; • Career management • Legal consultation • Child/Eldercare referrals • Stress Management Call 1-877-622-4327 or log into www.cignabehavioral.comEmployer ID: Salient

36. Motivate Me! For 2014 Salient has partnered with Cigna’s Motivate Me! Program to provide an interactive, exciting Wellness Program. Salient is committed to providing comprehensive, affordable benefits and helping sustain and improve the overall health and well-being or you and your family. Salient Wellness is designed to fit into your everyday schedule and lifestyle. More information coming soon!

37. MotivanoShopping Discounts Motivano offers Salient employees access to exclusive discounts from thousands of top brands. • Apparel (e.g. Aeropostale, Banana Republic, Eddie Bauer, DSW, etc.) • Beauty & Fragrance (e.g. Sephora, Elizabeth Arden, Walgreens, etc.) • Computers & Electronics (e.g. Dell, Apple, TurboTax, Sony, etc.) • Health & Wellness (e.g. Camping World, Gold’s Gym, GNC, WeightWatchers, etc.) • Automotive (e.g. Advance Auto Parts, Avis Rental Cars, Liberty Mutual, etc.) • Home, Garden, Pets (e.g. Pet Insurance, Home Insurance, Brookstone, Ace Hardware, etc.) Save on everyday purchases: https://intranet.salientfed.com/Main/AppPages/Home.aspx Click on Salient Employee Discounts

38. Employee Leisure Discount Programs • Employees can take advantage of discounts and special offers to popular theme parks and entertainment attractions nationwide. • Discounts are available for: • Walt Disney World Resort • Universal Studios • SeaWorld • Six Flags • Cirque du Soleil - Las Vegas and New York City performances • Movie Tickets • Company Code: Salient

39. Open Enrollment Basics • Open Enrollment begins October 14 and ends of November 1 • Only time during the year you can make changes unless you have an IRS qualifying event • All employees must enroll either through the call center or through a benefit educator • 2013 benefit elections will not carry forward to 2014 • Current benefit elections are available via NuView https://hr.salientfed.com • Forms are available at www.salientfed.com/benefits-2

40. What Am I Required to Do? • All employees must make their 2014 elections through a benefit educator • Insurance elections and spending account benefits from 2013 will not rollover into 2014 • You must have an IRS qualifying event to make benefit changes after open enrollment • If hired on or after October 14, 2013 you will have the opportunity to enroll for the 2013 and 2014 plan year

41. How Do I Enroll in Benefits? • Enroll by phone through a benefit educator • Enroll with an on-site benefit educator (at selected sites) • Schedule your appointment at: www.enrollappointments.com/salient

42. We’re Here to Help You Insurance Provider Support: • Detailed questions regarding type of coverage or level of coverage may be best directed to the insurance provider • Refer to Insurer Contact information chart on slide 43. Salient Human Resources Support: • Questions on how to enroll • Open Enrollment Hotline Number: 800-823-7290 • 7:00 A.M. EDT to 7:00 P.M. PDT • E-mail: openenrollment@salientfed.com

43. Vendor Contact Information

44. Final Questions?