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Maximize your healthcare saving and spending with an HSA from Wells Fargo Health Savings Account (HSA)

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2 What is a Health Savings Account? A tax-advantaged personal savings account that works with your HSA-compatible health plan Health Savings Account (HSA) INVESTMENT PRODUCTS: NOT FDIC INSURED NO BANK GUARANTEE MAY LOSE VALUE Your HSA tax-free tax-free 1

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You own the money in your HSA You are never required to spend the money Tax savings come from contributions (how the money is distributed may or may not have tax/penalty consequences) If money is used for qualified expenses you never pay taxes on those distributions HSAs provide flexibility in retirement to continue to save on taxes when paying for medical expenses Things to keep in mind for HSAs 3

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Are enrolled in health insurance other than an HSA- qualified health plan (including a spouses medical FSA)* Are enrolled in Medicare (age 65) or Tri-care Are eligible to be claimed as a dependent on someone elses tax return Have received VA medical benefits in the past three months Am I eligible to open/contribute to an HSA? 4 * Exceptions may apply. Please consult with your employer or tax advisor for more information on eligibility requirements. You must be enrolled in Immanuels health plan to open & contribute to an HSA You are NOT eligible for an HSA if you:

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Broad range of expenses your HSA covers Did you know? You can use your HSA to pay for qualified healthcare expenses for your spouse or tax dependents even if theyre not covered by your health plan. Doctors office Lab work Hospitalization Vision (contacts, glasses) Note that over the counter medications are not considered qualified expenses unless you have a prescription. See the full list at wellsfargo.com/hsa. This is a sample list. Individuals are responsible for determining if expenses are eligible under the Internal Revenue Code. Qualified healthcare expenses Prescriptions Dental work and braces Acupuncturist Chiropractor 5

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Wells Fargo Visa HSA debit card Use Bill Pay to pay providers directly Transact using our mobile app Transfer to bank accounts using Wells Fargo Online Cash reimbursement at over 12,000 ATMs nationwide Over 6,200 Wells Fargo banking stores nationwide Multiple convenient ways access your HSA dollars 6 HBS-029

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Lower your deductible and increase your saving IndividualFamily DEDUCTIBLE $1,300$2,600 Your HSA contribution $13.46 ppd or $41.42 ppd - $ 350$1,077 Immanuel contribution match- $ 350$1,077 Wellness reward- $ 377$ 377 REMAINDER ON DEDUCTIBLE $ 223$ 69 7

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How much can you contribute? Individual only$3,350 2015 Individual + spouse, children or family $6,650 Note that annual HSA limits include any contributions made by your employer or wellness contributions. For questions, consult your tax advisor. Annual age 55+ catch up contribution $1,000 8

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Qualified medical expenses Medicare premiums 1 Medicare out-of-pocket expenses Long-term care premiums 1 Your HSA complements your retirement savings Use your HSA in retirement for: Living expenses Leisure activities Necessities So you can use your 401(k) or IRA for: 1. Check with your tax advisor for more details. Subject to Code Section 213 deduction limits for long- term care insurance premiums. 9

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Next steps Fill out Consent form Immanuel will open an account on your behalf Fill out HSA Transfer form Wells Fargo will transfer your current balance over Return both Human Resources or your Manager 10

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As a new accountholder you will receive 2. Welcome emails Two within first 60 days 3. Quarterly newsletter Ongoing 1. Welcome kit and debit card Soon after enrolling 11

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Accountholders can see their full financial picture with Wells Fargo Online HSA Investments Savings And more 12

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HSA-dedicated support service Dedicated HSA service team 1-866-884-7374 MondayFriday, 7:00 AM9:00 PM CT Saturday 9:00 AM2:00 PM CT Additional support Anytime Wells Fargo Online access Anytime support for lost/stolen debit cards Foreign language services ADA services 13