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SETA Benefits Overview. I N N O V A T I V E S O L U T I O N S A N D Q U A L I T Y S E R V I C E S. J A N U A R Y 2 0 1 0. MACAULAY-BROWN, INC. PROPRIETARY. Summary and SETA Benefits. Title Page Medical Plan ………………………………………………………………………... 3

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J A N U A R Y 2 0 1 0

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  1. SETA Benefits Overview I N N O V A T I V E S O L U T I O N S A N D Q U A L I T Y S E R V I C E S J A N U A R Y 2 0 1 0 MACAULAY-BROWN, INC. PROPRIETARY

  2. Summary and SETA Benefits • TitlePage • Medical Plan ………………………………………………………………………... 3 • Dental Plan …………………………………………………….…………..……….. 9 • Supplemental Vision Plan ……..……………………………………………... 11 • Flexible Benefit Account Program ……………………………..………….. 12 • (Section 125) • Income Protection ……………………………………………………………….. 13 • Short Term Disability - Long Term Disability • 401(k) Corporate Plan ………………………………………………………….. 14 • Life Insurance ……………………………………………………………………… 15 • - Group Life Insurance - Voluntary Group Term Life Insurance • Leave .…………………………………………………………………………………. 16 • Holidays ……………………………………………………………………………… 17 • Educational Assistance ……………………………………………………….. 18 • Computer Based Training …………………………………………………….. 19 • Miscellaneous …………………………………………………………………….. 20 • - Military Leave of Absence (short-term) - Bereavement Leave of Absence • - Jury Duty - Employee Assistance Program • - Worldnet Travel Assist - Work schedule • - Paychecks - Non-smoking facility • Please Note …………………………………………………………………………. 21 COMPANY PROPRIETARY COMPANY PROPRIETARY 2

  3. Independence Blue Cross Medical Plan • MacB offers two options to choose from through Independence Blue Cross • Both plans are PPO’s (Preferred Provider) • Basic Core Plan (PPO 320) • Buy-Up Plan (PPO10) • Eligible first month following date of hire • A summary follows giving a detailed outline of the co-pays, deductibles and premiums for each plan so that you may make an informed decision based on your needs. COMPANY PROPRIETARY

  4. Independence Blue Cross Medical Plan COMPANY PROPRIETARY

  5. Independence Blue Cross Medical Plan COMPANY PROPRIETARY

  6. Independence Blue Cross Medical Plan COMPANY PROPRIETARY

  7. Independence Blue Cross Medical Plan COMPANY PROPRIETARY

  8. Independence Blue Cross Medical Plan Semi-Monthly (Pre-Tax) Premiums 2010 COMPANY PROPRIETARY

  9. Delta Dental Preferred Plan • MacB offers group Dental Insurance through Delta Dental • Eligible first month following date of hire • $1,500 annual maximum per subscriber • Dependent coverage to age 19; age 25 if IRS exempted and full-time student (covered to end of month) COMPANY PROPRIETARY

  10. Delta Dental Preferred Plan Semi-Monthly (Pre-Tax) Premiums 2010 COMPANY PROPRIETARY

  11. Supplemental Vision Plan Semi-Monthly (Pre-Tax) Premiums 2010 COMPANY PROPRIETARY

  12. Flexible Benefit Account Program (Section 125) • Allows employee to use pre-tax dollars to pay for certain out-of-pocket medical expenses and dependent care expenses • Employee signs a salary reduction agreement establishing per pay period contributions to one or both account(s) • As employees incur eligible expenses, proof of service is submitted and a reimbursement is made, also pre-tax • Tax savings dependent upon your income tax brackets • Employee can set up two accounts: • Medical Reimbursement Account – Contribution limit is $3,000 per year • IRS allowable expenses incurred with that year: deductibles, co-payments, bills in excess of usual/customary charges, eye glasses • Dependent Care Reimbursement Account – Contribution limit is $5,000 per year • IRS allowable expenses incurred with that year: child care, elder care COMPANY PROPRIETARY

  13. Income Protection • MacB provides income protection to eligible employees who are disabled due to sickness and/or accident unrelated to the work environment in the form of Short-Term and Long-Term Disability • Short-Term Disability (STD): • STD income protection begins on the eleventh consecutive work day of a medically certified absence and may extend to, but not exceed the 90th calendar day of continuous absence. • Employee receives 60% of base salary (max of $750 per week) • No cost to employee • Long-Term Disability (LTD): • LTD income protection begins on the 91st consecutive calendar day of a medically certified absence • Employee receives 60% of base salary for the duration of the disability up to age 65 or death with maximum benefit of $10,000 • No cost to employee COMPANY PROPRIETARY

  14. 401(k) Corporate Plan • Qualified defined contribution pension plan which allows employees to save for long-term financial needs and to supplement retirement income • Employees are offered enrollment on the first of the month following your hire date or beginning of any month thereafter • Fidelity Institutional Retirement Services Company manages the trust funds • You can contribute with pre-tax dollars to a traditional 401(k) or after-tax dollars to a Roth 401(k). You receive a company match as noted below: • Technical Services Division employees receive a 50% match of the first 4% of deferred compensation. Employees will receive a discretionary contribution match of 50% of the next 4% of deferred compensation MacB’s matched contributions are credited semi-monthly to your account. • Employer match is 100% vested, contributed semi-monthly • Employees are offered a variety of 29 core investment choices • Once you enroll in the plan you will have access to the Mutual Fund Window, which offers more comprehensive choices for greater investment flexibly. The Mutual Fund Window includes access to over 160 additional funds. You will also have available to you the Fidelity Freedom Funds. Fidelity Freedom Funds are mutual funds where as a fund manager will automatically adjust assets allocation of each Freedom Fund according to a participants specified retirement date. • Employees can use pre-tax dollars to defer up to 75% of their gross annual compensation (employee contributions are credited semi-monthly to your account) • Employees can change their contribution percentage any time • Percentage of each fund can be changed by calling an 800 telephone number or www.401k.com • Employees have access to look up account 24 hours / 7 days via www.401k.com COMPANY PROPRIETARY

  15. Life Insurance • Reliance Standard Group Life Insurance • Group term life insurance and accidental death and dismemberment insurance • Effective date: First of the month date of hire • Level of insurance: • 1 ½ times basic annual earnings rounded to the next higher $1,000 to a maximum benefit of $200,000 and a minimum benefit of $50,000; or • $50,000 if declining additional coverage due to taxable income • No cost to employee • Guardian Voluntary Group Term Life Insurance • Benefit of group term life insurance rates • Effective Date: The first of the month following date of hire • Choose the amount of coverage you need for yourself, your spouse, and dependents • Maximum Coverage: Employee: $10,000 to $100,000 (available in increments of $10,000) $100,000 to $500,000 (available in increments of $50,000) Spouse: Up to 50% of the amount the employee chooses up to a maximum of $250,000 or $10,000 Each child: 10% of the amount the employee chooses up to $10,000 coverage (to age 18 or age 24, if child is a full-time student) • Employee pays the premiums (Premiums based on five year age bands) • Upon initial enrollment you are guaranteed coverage up to $150,000 without requiring evidence of insurability COMPANY PROPRIETARY

  16. Leave • Employee receives paid leave time for use at their discretion for vacation, personal activities, sickness, or other reasons for not being at work • Leave time can be taken in minimum increments of one-half (1/2) hour • Employee may carry over from one fiscal year (January 1) to the next accrued leave time hours up to a maximum of the annual accrual granted by years of service, plus 80 hours • Based on service year, leave time is accrued as follows: COMPANY PROPRIETARY

  17. Holidays • Ten regularly scheduled paid holidays • New Year’s Day – January • Martin Luther King Day – January • Presidents’ Day – February • Memorial Day – May • Independence Day – July • Labor Day – September • Columbus Day – October • Veterans’ Day – November • Thanksgiving Day – November • Christmas Day – December • Four floating holidays* are included: • Martin Luther King Day, Presidents’ Day, Columbus Day and Veterans’ Day • Option to work on a floating holiday, provided you gain access to your facility, then take it off later in the calendar year (supervisor approval) *Certain contracts and specific requirements may require observing a ‘floating holiday.’ Please contact your Director or Program Manager for guidance. COMPANY PROPRIETARY

  18. Educational Assistance • MacB encourages personal growth and professional development of our full time regular employees • Up to $5,000 per rolling year based upon initial participation of tuition, registration fees, and laboratory-related fees (books excluded) at accredited institutions • You are eligible for reimbursement of $200 per credit hour for Bachelors and $350 per credit hour for Masters, maximum 2 courses per quarter/3 month period of time • Eligible employees may be reimbursed only for courses of study that leads to a degree and that MacB determines are directly related to the employee’s present job or will enhance the employee’s potential for advancement to a position within MacB • Requires a “C” grade or better for undergraduate level studies • Requires a “B” grade or better for graduate level studies • Prior approval from the organizational Director/VP and Corporate Human Resources is required prior to enrollment COMPANY PROPRIETARY

  19. Computer Based Training • MacB’s CBT Capabilities • MacB offers content-driven computer based training options for a variety of information technologies, computer security topics, project management concepts and general desktop applications. This capability is accessible to employees via MacB remote offices and via the Web. • Content • More than 200 training videos found within product categories for: • Windows • Security • Cisco • CompTIA • Web Development • Project Management • Citrix • VMWare • MCDBA • Programming • MS Office • Wireless • Linux and more COMPANY PROPRIETARY

  20. Miscellaneous COMPANY PROPRIETARY

  21. Please Note This Benefits in Brief Summary is intended to be a brief outline of benefits available to you and your eligible dependents. It does not include all of the benefits or exclusions. The entire provisions of benefits and exclusions are contained in the Group Contracts, Plan Documents or Policies. In the event of a conflict between the Group Contract or Plan Document or Policy, and this description, the terms of the contract, document, or policy shall prevail. MacB explicitly reserves the right to change, modify or terminate at its discretion policies, procedures, contracts, benefits, and plan documents at any time. Nothing in this summary is intended to create any legal rights for employees, expressed or implied. All employees of MacB are employed at-will and, as such, the employer and employee reserve the right to terminate the employment relationship. No agent of MacB has any authority to enter any employment contract with any applicant or employee on behalf of MacB absent a resolution by MacB’s Board of Directors. Nothing in this summary constitutes an employment contract or a guarantee of employment or alters the employment at-will policy. This benefits summary is not intended for use as a summary plan description nor is it designed to serve as Evidence of Coverage for any of the programs highlighted in this summary. If you have specific questions regarding benefits structure, limitations or exclusions, consult the summary plan descriptions of each plan. MacB is an Affirmative Action and Equal Opportunity Employer. COMPANY PROPRIETARY

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