Plan Year: January 1, 2014-December 31, 2014 Connecting you to quality health plan options

1. Open Enrollment 2014 Plan Year: January 1, 2014-December 31, 2014Connecting you to quality health plan options

2. Meeting Objectives • Share How Affordable Care Act (ACA) Affects You and Emmis • Describe New Healthcare Quality & Cost Savings Tool • Discuss New Health Plan Option • Review Open Enrollment Steps

3. The Affordable Care Act (ACA)Change is coming. Let’s break it down • In 2014: • AllAmericans* will be required to purchase a qualified health insurance plan • The health insurance marketplace • We will continue to offer a company health plan • Our plan has some changes • *some exceptions apply

4. What’s new for 2014 • Castlight – Addition of a healthcare quality & cost comparison tool (Feb 2014) • High Deductible Plan with HSA - Addition of a Consumer Driven High Deductible Health Plan with Health Savings Account • Wellness – • Increased incentive discount • Spouses will be required to participate in the wellness program • Employees and spouses must complete the screening and assessment by March 31st

5. Things to remember.... • Go to urgent care centers instead of emergency roomsSave $ Urgent Care visit versus going to the ER • Use in-network doctorsSave with a lower deductible and coinsurance • Pre-certify hospital services (PPO plans)Call to pre-certify services • Use the Castlight “Quality/Cost Comparison” transparency toolFind cost ranges for services and quality reviews for doctors • Save money with SpecialOffersGet discounts on health-related products and services • Manage prescription costsUse generic when available and mail order for maintenance Rx

6. Introducing Castlight Health • Use the online tool to compare in-network doctors and medical services in your area • See personalized cost estimates before you go to the doctor • Review step-by-step explanations of past medical spending • Receive recommendations about ways to find high-quality care and save money!

8. Choosingyour health plan

9. It’s good to have options Your health care needs are unique Select from 2 health plan options Both plans include: • Access to one of the nation’s largest networks of doctors • Prescription drug coverage with money-saving mail service • 100% coverage for preventive care, like annual checkups and vaccinations • Dental coverage through Delta Dental

10. Key terms • DeductibleThe amount you pay each year before your plan starts to pay • CopayA flat fee you pay for covered services like doctor visits • CoinsuranceYour share of health plan costs (a percentage of total cost) after meeting your deductible • Out-of-pocket maximumThe most you have to pay out-of-pocket each year for health care services • PremiumThe amount you pay to belong to a health plan

11. Current Option: Preferred Provider Organization (PPO) • Current plan option • Includes deductibles, copays and coinsurance • Discounted services for using in-network providers

12. PPO Plan Option • How it works: • You pay a copay for in-network office visits and prescriptions without meeting a deductible • After you meet your deductible you pay a percentage of the cost for all other covered services until you reach the annual out of pocket maximum • You have a lower deductible to meet before co-insurance applies • Flat $ copays apply for Rx & doctor’s visits; you know your cost • You pay a higher bi-weekly premium in the PPO option • If you use the plan minimally, you could be paying more total out of pocket for this plan option • Can’t take advantage of increased tax savings with HSA

13. New Option: Consumer Driven Healthcare Plan with Health Savings Account (CDHP/HSA) • Empowers employees to make informed health care choices • Employees become more aware of quality and cost issues • Gives employees the opportunity to use a pre-tax Health Savings Account (HSA)

14. CDHP/HSA Option • How it works: • You pay the full in-network cost of an office visit and prescription until you meet your deductible; use pre-tax HSA $ to pay for those costs • You must meet a higher deductible before the plan pays its share of coinsurance for services such as hospitalization • Your bi-weekly premium is lower than the PPO plan option; minimal users save $ • Funds you put into a pre-tax HSA account can be used during the current year or saved for future expenses regardless of where you work • Your HSA contribution is not taxed, as long as you spend your funds on covered services • You have a higher deductible, so you pay the first $2,000 EE only/$4,000 family out of pocket (with the use of the HSA) until you meet your deductible • You pay the full out-of-pocket discounted price for all services, including prescriptions, until you meet your deductible

15. CDHP/HSA Option How a CDHP & HSA work together: • Health Savings Account (HSA) • You can put money into your HSA, pre-tax, to help pay for your covered medical expenses, like office visits, lab work and tests. • HSA funds are accessed via the plan-provided debit card or online bill pay. • Unused HSA funds roll over from year to year, as long as you remain enrolled in the HSA plan. • Annual Deductible • You are responsible for paying an annual deductible before the plan begins to pay a percentage of your covered expenses. • You can use the money in your HSA to help meet your deductible. • Major Medical Coverage (coinsurance) • After you meet your annual deductible, you pay a percentage of the cost of your covered expenses, called coinsurance. • If you still have money in your HSA after you've met your annual deductible, you can use the funds to pay your share of coinsurance. • Once you reach your annual coinsurance maximum, the plan pays 100 percent of any of your remaining covered expenses for the rest of the year.

16. What is a Health Savings Account (HSA) • Health Savings Accounts (HSA) are tax-advantaged interest bearing checking accounts • The HSA money can be used to help pay the cost of out-of-pocket medical and prescription drug expenses or for long term investment purposes • HSAs must be coupled with an HSA-compatible high deductible health plan (HDHP) in order to make contributions to the account

17. Who can open an HSA? The IRS and the U.S. Department of the Treasury have specific rules on who can open an HSA. You can open an HSA if you: • Are enrolled in the CDHP like the new option we’re offering • Are not enrolled in Medicare • Are not claimed as a dependent on another individual’s tax return • Are not active military Note: You cannot open an HSA if you have coverage under any other health plan that is not an HSA-compatible health plan.

18. HSA Eligibility for Married Couples Your spouse: You: Then, per the IRS: Has PPO self + children coverage have CDHP self-only coverage you are treated as having single coverage and only you may set-up an HSA . You may contribute up to $3,300 Has CDHP self-only coverage with a $1,500deductible have CDHP self + child coverage with a $4,000deductible you are both treated as having family coverage, and combined may contribute up to $6,550 to an HSA Has CDHP self + family coverage with a $3,000deductible have CDHP self + spouse coverage with a $3,000 deductible you are both treated as having family coverage, and combined may contribute up to $6,550 to an HSA Has PPO self-only coverage with a $1,000 deductible have PPO self + family with a $1,250 deductible neither of you may set-up an HSA Is enrolled in Medicare have CDHP self + family coverage only only you may set up an HSA. You may contribute up to $6,550

19. Funding Your Health Savings Account (HSA)

20. Making Contributions to Your HSA There are several ways you can contribute to your account: • Tax-free through payroll deductions • Post-tax by personal check • When you file your taxes, you can make an adjustment to your gross income to receive the tax benefit • You’ll receive deposit slips for your HSA in the mail • Annual maximum contribution limits are: • $3,300 for individual coverage • $6,550 for family coverage • $1,000 catch up contribution for those 55 or older • Use of HSA for a non-qualified expense (e.g. not covered services or qualified medical expenses) require you to pay tax on the expense and a 20% tax penalty on the amount.

21. Are There Any Fees Associated with My HSA? Typical banking fees apply Monthly account fee Emmis paid Debit card transactions no charge ATM transactions $1 First 2 debit cards Free Additional debit cards $5 per card Card replacement fee $12 per card Check Order $10.65 per request Non-sufficient funds $25 Stop check service $20 per occurrence Copy of check$10 per copy Mailed statements $1.00

22. Does My HSA Earn Interest? Can I Invest Money in My Account? The HSA is an interest-bearing checking account • Once you reach a minimum balance of $1,000, you can begin to invest any additional funds into the available investment fund options • When you are ready to invest, all you need to do is go to anthem.com and select the Chase Bank link for more details

23. Health Account Options:Preferred Partner Organization (PPO) plan + FSA optionConsumer Driven Health Plan + HSA (CDHP/HSA)

24. Comparing plans

25. Comparing plans - Bi-weekly premium

26. Comparing plans Use Anthem’s Coverage Advisor to compare your PPO vs. CDHP costs

27. Anthem Pre-Enrollment Website Use the pre-enrollment website: • Coverage Advisor Tool • 2014 Benefits and Open Enrollment Summary • Web Overview eTutorials • The Basics of Health Insurance • HSA Basics • Anthem website overview • Open enrollment presentation • Links to Ceridian self-service • HrHelp contact information

28. NO CHANGES in Dental Coverage for 2014! Maximum Benefit = $1,500 per person per calendar year for Basic and Major Services; $1,500 per person lifetime for Orthodontic Services Deductible = $50 per person per calendar year limited to $150 per family per calendar year

29. WELLNESS for 2014 Employees & Spouses • What’s Changing? • Spouses will also be required to complete the following for employees to receive discount: • Health Assessment • Biometric Screening • Preventative Care • Employees and spouses must complete assessment and screening by 3/31/14.

30. Life Insurance • Emmis offers company paid Basic Life insurance and Accidental Death & Dismemberment at 1x your annual salary to a maximum of $100,000 • In addition to the basic life insurance Emmis offers, you can purchase additional life insurance at competitive rates • Enroll or change your election during open enrollment • You can purchase life insurance for your spouse and/or dependents without purchasing for yourself *See the Wave or Open Enrollment Summary Booklet for more details

31. Flexible Spending Accounts (HCFSA and DCFSA) • Can contribute pre-tax money for health care and dependent care expense: • $260-$2,500 for medical expenses • $260-$5,000 for dependent care expenses • Simple Reimbursement Methods • Wageworks debit card (Only available for HCFSA) • “Pay Me Back” process • “Pay My Provider” process • 14 ½ - month plan year to use funds • Use it or Lose it! IMPORTANT DATES: Spend it by: 3/15/15 Claim it by: 3/31/15 No exceptions!

32. Enrollingin your benefits November 4th – 13th Open Enrollment

33. Enrolling is easy Print your confirmation of benefits and check for errors • Log in to Ceridian Self-Service • Choose your benefits options Submit your plan selections Your plan goes into effect 1/1/2014

34. Enroll Using Ceridian Self-Service

35. Emmis also offers: • Employee Assistance Program • Leave pay • Holidays • Vacation • Adoption Assistance • Employee Referral Program • 401(k) Plan • Auto & Homeowners Insurance

36. Q&A HrHelp@emmis.com