U.S. Bank Health Savings Account

1. U.S. Bank Health Savings Account

2. It’s time to take control • Your health • Your savings • Your future • Your choice

3. Why choose an HSA-Qualified Health Plan? • Lower health insurance premiums • 100% preventive care coverage* • Greater flexibility and control in how your healthcare dollars are spent • Ability to contribute to a tax-advantaged HSA * Depends on health plan design

4. Why choose a Health Savings Account (HSA)? • Triple-tax savings • Contributions are tax-deductible* • Tax-free earnings • Tax-free withdrawals from an HSA when used to pay for qualified medical expenses • Control over your healthcare spending • No “use-it-or-lose-it” requirement; grow your account balance year over year • The funds and account is yours and goes with you even if you change jobs or insurance coverage * Not tax-deductible at state level in CA or WI

5. Making Contributions to an HSA • Contribute on a pre-tax basis • Contributions through your employer via payroll deduction • Contribute on an after-tax basis* • Mail a personal check and deposit coupon to the U.S. Bank mailing address provided on your customized deposit coupons • Contribution limits (2012): • Single Coverage - contribute up to $3,100 • Family Coverage - contribute up to $6,250 • Catch-Up Contribution: age 55 or older – up to an additional $1,000 • *Deduct after-tax contributions from taxable income when filing your personal tax return as an above-the-line deduction

6. Using Your HSA Funds Use your U.S. Bank Debit Card or HSA checks for your healthcare spending needs. • Use your Debit Card/HSA Check at a Pharmacy • Fill a prescription or purchase qualified over-the-counter medication that have been prescribed by a doctor, as defined in IRS Publication 502 • Swipe your Debit Card/write out an HSA check • Save a copy of receipt for your records • Use your Debit Card/HSA Check at a Healthcare Provider /Hospital • Pay your co-pay or deductible when you check in • Provider submits claim to insurance carrier • Health plan adjudicates claim and sends out Explanation of Benefits (EOB) • Provider sends you a final bill • Provide your method of payment: • Provide HSA debit card information on the bill and mail • Write an HSA check

7. Qualified Medical Expenses • IRS Publication 502* contains a list of all approved qualified medical expenses, including: • Doctor’s office visits • Prescriptions • Some over-the-counter items • Hospital visits • Acupuncture • Chiropractor • Eyeglasses and contact lenses • Dental treatment • Eye surgery • Smoking cessation programs • Therapy *IRS Publication 502 can be found on-line at www.myhsa.usbank.com, under Useful Links

8. Enrollment Experience • Enroll in a High Deductible Health Plan (HDHP) • Complete a Payroll Deduction Form and submit to HR • After your enrollment information is received, your Health Savings Solution HSA Welcome Kit will be mailed in 7-10 business days • The Welcome Kit includes: • Personalized Welcome Letter • Simple Account Activation Instructions • Deposit Coupons • Master Signature Card to: • Activate your account • Designate beneficiaries • Request HSA checkbook • Secondary Debit Card Form for eligible spouse or dependent 8

9. Your Next Step – Activating your HSA After receiving your HSA Welcome Kit, activate your account by: • Following the registration instructions in your Welcome Kit and completing the eSignature process online at www.myhsa.usbank.com OR • Complete the Master Signature Card from your Welcome Kit and mail in the postage-paid stamped envelope • Once you have activated your account, your Visa®Debit Card(s) will be mailed and you can begin to take advantage of your account

10. U.S. Bank Online Healthcare Toolbox Our Healthcare Toolbox provides smart, easy-to-use interactive tools to help manage healthcare spending and reduce costs. • WebMD® Coverage Advisor – evaluate health insurance options, determine OOP costs and model HSA and/or FSA contribution levels • MayoClinic.com – provides an array of health information, medical services and education & research • HSA Tracker – allows you toitemize and track your HSA purchases, document how your purchases are tax deductible, create reports you can download or print for your records • My HSA Rewards – allows you to earn cash back on qualified online purchases from a network of shopping partners

11. Your U.S. Bank Health Savings Account • Balance Information • Contributions • Distributions • Current and past statements • Accountholder forms • Investment information • Healthcare Toolbox

12. HSA Investment Experience • Access investment account information such as balance and fund performance • Manage your investment account online (i.e. buy and sell funds)

13. HSA Investment Options

14. Your Responsibilities • Always save your receipts • No third party substantiation of how your money is spent • IRS may need receipts if you are part of a general IRS audit • Tax Reporting • U.S. Bank will send you IRS Form 1099 only if you distributed funds out of your HSA in the prior year • U.S. Bank will send you IRS Form 5498 only if you contributed funds to your HSA • Complete form 8889 annually when you do your taxes • You are solely responsible for how you spend your HSA dollars

15. Accountholder Support • Health Savings Solution Center Representatives available Monday through Friday, 8:00 a.m. to 10:00 p.m. (CST) – 866-273-8275 • Monthly statements available online or mailed to your residence • Annual IRS reports are provided • Interactive Voice Response (IVR), 24/7 – 866-273-8275

16. Thank you

17. Important Information • This Health Savings Account (HSA) is a custody account with U.S. Bank serving as the custodian. Terms and conditions of the HSA are included in your HSA Master Signature Card and Agreement. U.S. Bank deposit products that are held in the HSA are FDIC insured, subject to FDIC insurance limits. FDIC insurance is determined on end-of-day ledger balances in your deposit account which may include funds deducted from your available balance for investment purchases that have not yet settled. • Non-deposit investment products, such as mutual funds, are not deposits or obligations of, or guaranteed by U.S. Bank or any of its affiliates, nor are they insured by the Federal Deposit Insurance Company (FDIC), or any other government agency. Past returns of investment products do not guarantee future results. Mutual fund prospectuses provide detailed information about fund investment objectives and fees. Read a mutual fund's current prospectus carefully before investing. • U.S. Bank does not provide legal, tax, or investment advice to HSA accountholders. Contact a qualified accountant, attorney or investment adviser for tax, legal or investment advice.