2009 Aetna, Inc.

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2. 2 ©2009 Aetna, Inc. HSA Contributions Contributions by anyone – individual, eligible family member or combination Payroll deduction, lump sum, EFT (pull directly from accountholder’s non-HSA account), combination Contributions will be available for withdrawal once the funds are deposited to the account. Maximum contribution equal to $3,050 individual/$6,150 family Catch-up contributions age 55+: $1,000 annually in 2010 No contributions permitted if Medicare enrolled Contributions may be made until April 15 of following year for current year

3. 3 ©2009 Aetna, Inc. Health Savings Accounts: Contribution Flexibility and Ease Pre -Tax Pre -Tax deductions: Easy to fund through payroll deduction! Post -Tax Mail a check! If you prefer –any time throughout the year. Send with a deposit slip. Contributions can made until April 15th of the next year. Transfer of Funds- Other Ways to Grow Your Money! One-time transfer of funds from an individual retirement account (IRA) to HSA. Rollover Contributions from Another HSA (Trustee to Trustee Transfer)

4. 4 ©2009 Aetna, Inc. HSA Debit Card Issued to all HSA accountholders (no fee) Card must be activated Can request a second card Can be used to reimburse all or part of accountholder’s qualified expenses Swipe at point of service or sales (i.e., pharmacy) Write the debit card number on the provider’s statement Pay the provider over the phone Withdraw cash for the HSA at automated teller machines (ATMs) as reimbursement for qualified expenses NOTE: Funds must be available to cover the entire transaction/payment amount.

5. 5 ©2009 Aetna, Inc. Easy Access to Funds Debit card Checkbook Accountholders may elect to order an HSA checkbook (standard charge applies) Auto-Debit Allows accountholders to authorize automatic payment of out of pocket medical expenses from HSA to provider New! Online bill pay and Electronic Funds Transfer

6. 6 ©2009 Aetna, Inc. Online Bill Pay and EFT   Electronic Funds Transfer   Accountholders can transfer funds from their personal savings or checking account to the HSA as a one-time transfer or can set up repeated transfers.    Online Bill Pay This allows the accountholder to pay bills online for qualified medical expenses. This could eliminate the use of an HSA checkbook or ATM withdrawals, or used to make payments to those providers who do not accept debit cards. Payments can be made on a one-time or repeating basis and they can be viewed, canceled or changed.   For both features; a banner will appear for the accountholder on the HSA link on Aetna Navigator, on line assistance is available, and first time users must accept the terms and conditions.

7. 7 ©2009 Aetna, Inc. Accountholder InformationAetna Navigator Aetna’s secure member website, is an online resource for personalized benefits and health information. 24/7 access to account balances and activity via Navigator™ Monthly view for all transactions Monthly and YTD view for contributions and interest Online statements are printable Monthly paper statements available upon accountholder request HSA Tools and Information

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9. 9 ©2009 Aetna, Inc. HSA Savings Calculation Tool

10. 10 ©2009 Aetna, Inc. HSA Investment ServiceProcess One HSA becomes two linked accounts – cash account & investment account Current cash account will be the entry and exit point for funds flowing into and out of the linked HSA investment account Withdrawals using the debit card, checks or auto-debit are only linked to the cash account, not the investment account Cash account earns interest and is FDIC-insured No minimum balance required in cash account either initially or after opening investment account Earned interest does not count toward the allowed contributions for a tax-year *HSAs are currently not available to HMO members in Illinois.

11. 11 ©2009 Aetna, Inc. Why JPMC HSA Investment Service? Full-Service Operations: Seamless integration of Cash and Investment Accounts User-friendly, comprehensive online web functionality HSA customer service and registered investment representatives available to answer questions Easy-to-Use Account Features: Automatic Investing – Select one of two types of automatic transfers from your HSA Cash to your HSA Investment Account: Auto-Sweep – Automatically transfer funds to your HSA Investment Account when your HSA Cash Account balance exceeds a specified threshold Recurring Transfer – Designate an amount and a schedule for automatic transfers from your HSA Cash Account to your HSA Investment Account. Transfers can be scheduled bimonthly, monthly or quarterly

12. 12 ©2009 Aetna, Inc. HSA Investment ServiceEligibility Minimum cash account balance for eligibility = $2,000 Minimum initial investment = $2,000 Minimum subsequent investments = None Minimum investment by fund = None Minimum redemption = None** Minimum ongoing investment account balance = None Minimum ongoing cash balance = None** **A $100 cash account balance is recommended to cover any qualified expenses and account fees.

13. 13 ©2009 Aetna, Inc. HSA Investment ServiceInvestment Choices Fixed-income funds JPMorgan Prime Money Market Fund – Morgan Shares (Ticker: VMVXX) Target investor - for short-term investors who seek to preserve capital and maintain liquidity, by investing in high-quality, short-term obligations that present minimal credit risk. JPMorgan Core Bond Fund – A Shares (Ticker: PGBOX) Target investor - for long-term investors who seek the total return of a bond portfolio and prefer a high degree of credit quality.

14. 14 ©2009 Aetna, Inc. HSA Investment ServiceInvestment Choices Balanced lifestyle (asset allocation) funds JPMorgan Investor Conservative Growth Fund – A Shares (Ticker: OICAX) Target investor - For investors seeking income and capital appreciation. The majority of the fund’s assets are invested in JPMorgan bond funds, with a portion invested in JPMorgan equity and money market funds. JPMorgan Investor Balanced Fund - A Shares (Ticker: OGIAX) Target investor - For investors seeking high total return consistent with capital preservation. Approximately half of the fund’s assets are invested in JPMorgan equity funds and half are invested in JPMorgan bond funds. A small portion is invested in money market funds. JPMorgan Investor Growth Fund - A Shares (Ticker: ONGAX) Target investor - For investors seeking long-term capital appreciation. The majority of assets are invested in JPMorgan equity funds, although a portion is invested in JPMorgan bond and money market funds.

15. 15 ©2009 Aetna, Inc. HSA Investment ServiceInvestment Choices Equity funds JPMorgan Equity Index Fund – A Shares (Ticker: OGEAX) Target investor - For long-term investors seeking exposure to large-cap U.S. companies. This fund mainly focuses on companies that are in the S&P 500 index. BlackRock Mid Cap Value Opportunities Fund – A Shares (Ticker: MDRFX) Target investor - For Investors who seek long-term growth and income through investment in mid-cap companies that the Fund management believes are undervalued. The Fund purchases securities that Fund management believes have long term potential to grow in size or become more profitable or that the stock market may value more highly in the future.

16. 16 ©2009 Aetna, Inc. HSA Investment ServiceInvestment Choices JPMorgan Small Cap Equity Fund – A Shares (Ticker: VSEAX) Target investor - For long-term investors seeking diversification of U.S. equity investments through the small cap segment of the market. BlackRock International Index Fund – A Shares (Ticker: MDIIX) Target investor - For long-term investors seeking growth of capital by investing in large capitalization non-U.S. companies that are linked to the Morgan Stanley Capital International EAFE Index (“MSCI EAFE Index”).

17. 17 ©2009 Aetna, Inc. HSA Investment ServiceFees All funds available to HSA investors at net asset value with no front- or back-end load or investment minimums JPMorgan Chase Bank: $2.50 monthly administrative fee to maintain an HSA investment account. This fee is debited from the HSA cash account on the first day of each month, following service. JPMII (broker-dealer): $10 fee for phone-assisted transactions (mutual fund trade(s) and Automatic Investing set up) The BlackRock International Index Fund has a 2% early redemption fee, which applies to redemptions made within 30 days of purchase. All other available funds are offered without redemption fees.

18. 18 ©2009 Aetna, Inc. HSA Investment ServiceCustomer Service Windsor Medical Service Center, 877-864-4583 Member Service Inquiry Process for HSA Accountholder calls Aetna customer service at the same number that’s located on the members medical ID Card, or they can use the number on the back of the Aetna HSA Visa® Debit card which will connect them to the automated voice response system DEBIT CARD PROCESS The calls will go to one main "HSA Account Center" 1-877-238-3452. If they complete the validation process correctly: They will go to an automated System They can select 3 options - Balances,Activity,Debit Card Services (automated system is @JP Morgan) They can press "0" at anytime ( Aetna call Center) - which will route them to the appropriate service center (number on the back of their HDHP Card) If they don't complete the automated process correctly - They will transfer to the "Aetna Call Center" - which will route them to the appropriate service center

19. 19 ©2009 Aetna, Inc. HSA Recordkeeping You must keep records sufficient to show that: The distributions were exclusively to pay or reimburse for qualified medical expenses. The Qualified medical expense had not been previously paid or reimbursed from another source The medical expenses had not been taken as an itemized deduction in any year. Do not send these records with your tax return. You would keep them with your tax records.

20. 20 ©2009 Aetna, Inc. Tax Reporting Form 1099-SA: reports all account distributions. A distribution from your HSA for a qualified expense is not taxable. Produced by JPMC and mailed by end of January Form 5498-SA: reports all contributions, both employer and employee, and earned interest. The individual has until April 15 to contribute for the tax year. Produced by JPMC and mailed at end of January and again in May for prior year contributions made after 12/31 Form W-2: reports all employer contributions, including pre-tax payroll deductions. Employer contributions are not considered part of your income. Produced by Employer in box 12 with a code of W. Form 8889: reports all contribution, withdrawals, interest, excess contributions and any withdrawals for non-qualified expenses. Completed by accountholder and submitted with tax filing.

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24. 24 ©2009 Aetna, Inc. HSA Investment Service Disclosures