U.S. Bank Health Savings Solution SM

1. U.S. Bank Health Savings SolutionSM

2. Overview – HSA • What is a Health Savings Account? • What is the U.S. Bank Health Savings Solution? • How do I enroll in the U.S. Bank Health Savings Solution? • How do I make contributions to my HSA? • How do I use my HSA funds? • How do I make informed decisions about my health and healthcare expenses? Confidential - 2006 U.S. Bancorp

3. What is a Health Savings Account? • Tax-advantaged savings account • Make contributions on a pre-tax or after-tax basis • Spend funds for Qualified Medical Expenses (QME) or for general expenses in retirement* • Funds spent on QME are not taxed • Funds spent for non-QME in retirement are subject to regular income tax • You are only eligible to contribute to an HSA if you are enrolled in a qualified High Deductible Health Plan (HDHP) *See IRS Publication 502 for a complete list of eligible expenses (Qualified Medical Expenses). The list may be found on www.irs.gov. Confidential - 2006 U.S. Bancorp

4. U.S. Bank Reputation and Commitment to Service • Reputation • 6th largest financial services holding company in the U.S. • $207 billion in assets (3Q 2005) • 13.3 million customers (3Q 2005) • 2nd most respected financial services company in the country and 50th most respected company in the world (Barron’s Survey September 2005) • Customer Service • Education materials and frequently asked questions to help you become familiar with your new account • Easy-to-use enrollment options and contribution tools • Service guarantee and comprehensive web and phone support Confidential - 2006 U.S. Bancorp

5. What is the U.S. Bank Health Savings Solution? • Interest bearing FDIC-insured deposit account • Visa® Debit Cards and HSA checks • Real-time transaction processing • Investment Options (20 Mutual Funds)* • Mutual funds from First American Funds and Fidelity Advisor Funds • Account balance over $2500 may be invested (automatic sweep available) • Deposit and investment accounts are seamlessly integrated • Monthly statements and annual IRS reporting are provided (electronically or paper) • Web site and Interactive Voice Response (IVR) for account balance/history and transaction management • Customer Service line (877-HSA-6789) • Monday through Friday8 a.m. to 7 p.m. (CST) "Mutual fund investing involves risk; principal loss is possible. Investing in certain funds involves special risks. Past performance is no guarantee of future results. Please read the fund prospectus before investing. Consult an investment adviser for investment advice. NOT FDIC INSURED NO BANK GUARANTEE MAY LOSE VALUE" Confidential - 2006 U.S. Bancorp

6. How do I enroll in the U.S. Bank Health Savings Solution? • Enroll in a High Deductible Health Plan (HDHP) • Complete the U.S. Bank Health Savings Solution application • Designate beneficiary • Sign the application • Return signed application in pre-paid envelope • Your Health Savings Solution Welcome Kit will be mailed to you in 7-10 business days. The kit will include: • HSA checks • Deposit coupons • Visa debit card(s) (mailed separately) • Information on web site and customer support Confidential - 2006 U.S. Bancorp

7. How do I make contributions to my HSA? • Contribute on a pre-tax basis • Contributions are made through your employer via payroll deduction • Contribute on an after-tax basis • Use U.S. Bank HSA deposit coupons • Use U.S. Bank HSA eContribute tool (online) • Deduct contributions from taxable income when filing tax return • Contribution limits (2006): • Single Coverage - Can contribute up to the amount of the HDHP deductible or $2700, whichever is less • Family Coverage - Can contribute up to the amount of the HDHP deductible or $5450, whichever is less Confidential - 2006 U.S. Bancorp

8. How do I use my HSA Funds? • Doctor/Hospital Visit (Typical usage) • Visit a doctor/hospital • Doctor submits claim to insurance carrier • Carrier adjudicates claim and sends you your Explanation of Benefits (EOB) • Write the debit card information on your provider bill or write a check to pay the amount you are responsible for • Pharmacy Visit • Visit a pharmacy • Request prescription or over-the-counter medicine • Swipe your HSA Visa debit card to pay Confidential - 2006 U.S. Bancorp

9. How do I make smart decisions about my health and healthcare expenses? Subimo® Coverage AdvisorTM • Benefits • Helps you determine if the HDHP and HSA are right for you • Easy-to-use • How it works • User creates customized family health profiles • Advisor estimates health care needs and costs • Comparison tool estimates out-of-pocket costs for up to three health plans • Calculator estimates HSA savings projections and compares them for different plan options Subimo® Healthcare AdvisorTM • Benefits • Helps user make informed decisions for better health • Data is based on a large claims database (Pharmetrics) • Easy-to-use • How it works? • User looks up specific health topics • Advisor provides information on health conditions and procedures, treatment options, commonly prescribed drugs and costs • Users may compare experience and reputation of hospitals in their region Confidential - 2006 U.S. Bancorp

10. Dedicated to Serving You • Web information and account access • http://healthsavings.usbank.com • IVR (24/7) 1-877-HSA-6789 • Customer Service • Monday through Friday8 a.m. to 7 p.m. (CST) – 1-877-HSA-6789 Confidential - 2006 U.S. Bancorp