NABA Employee Benefits Guide 2017

NABA, INC. NATIONAL ASSOCIATION OF BLACK ACCOUNTANTS, INC. Employee BenefitThe Best Resource for Making Decisions About Your Benefits Guide 1 For the 2017 Benefits Cycle

What’s in this Guide?Overview……………………………………………………………………………………… 3Highlights for 2017……………………………………………………..……………… 4About Your Participation……………………………………………..……………… 5Who Is Eligible to Participate? …………………………………………………… 8Open Enrollment 2017 - What do I have to do and when? ………… 8Medical Insurance ……………………………………………………………………… 9Dental Insurance………………………………………………………………………… 12Vision Insurance……………………………………………………………………..…… 13Employee Assistance Program (EAP) …………………………………………. 14Life/Accidental Death & Dismemberment Insurance ………………… 15Short-Term Disability Insurance ………………………………………………… 15Long-Term Disability Insurance …………………………………….…………… 15401(k) Retirement Planning ……………………………………………….……… 15Hospitalization Insurance (AFLAC) …………………………….………..……… 16Health Savings Accounts………………………………………………….…………… 17Who to Contact and How to Reach Them………………….………………… 172

OVERVIEWWelcome to the 2017* NABA Employee Benefits overview. This guide provides a comprehensivesummary of the many benefits provided to you as an employee of NABA. This information maybe used to make informed decisions about your benefit selections for the year. More detailedinformation on each benefit component is available from Human Resources and the various planproviders.NABA is dedicated to constant evaluation, monitoring and provision of a comprehensive suite ofemployee benefits that are tailored to our unique workforce. While the cost of employeebenefits, particularly healthcare, continues to soar, NABA has worked diligently to offer a programthat is both competitive and cost effective. NABA employees receive a competitive totalcompensation package that includes base pay and the many benefits outlined in this guide. Often,we forget the value of the benefits that represent components of our “hidden paycheck.” Onaverage, NABA contributes an additional 20-30% of each employee’s base pay toward benefits,the value of which is never really reflected in a biweekly paycheck. Base Pay + Benefits Total CompensationBeginning in 2015 with an initial employee benefits evaluation, and subsequent annualbenchmarking studies, significant efforts have been made each year to provide employees with abenefits package that balances NABA’s available fiscal resources with the desire to craft acompetitive total benefit plan designed to attract and retain a high performing NABA team. Theseannual evaluations have resulted in an enhanced total benefit package that has experiencedmarked improvement each year.For 2017, NABA continues this trend by upgrading, enhancing and adding to the benefits theassociation pays for and offers to staff while continuing to maintain and control premiumincreases that are well below the national average.This guide, coupled with supporting information materials and employee meetings will provideyou and your family information necessary to make good decisions on your employee benefitcoverage. * Throughout this Guide “2017” will be used to refer to the Benefit Plan Year that begins December 1, 2016 and ends November 30, 2017. 3

HIGHLIGHTS FOR 2017Consistent with national trends, NABA was presented with a significant premium increase to theHealth Insurance plans we provide to our staff. The national average for health insurancepremium increases for 2017 has been cited as high as 25% to 50%. Fortunately, NABA was able toredistribute our employer contributions to the health insurance to offset the premium increaseswith lower deductible plans lowering the employees overall benefit expense.Outlined below are the highlights and changes for 2017. More details are included in thisdocument and individual plan documents:– Aetna Health Insurance • NABA continues to cover 80% of the premium for employees and their dependents • Top tier premium Rx copays reduced from $300 to %150. • For HDHP plans, annual deductible decreased by nearly 40% – NABA continues to fund HSA at 67% with cash contribution into employee’s HSA account at the beginning of the plan year • Decreased Out-Of-Pocket (OOP) Maximums for HDHP plans by nearly 40%– Aetna Dental Insurance • NABA continues to cover 100% of the premium for employees and their dependents • Preventative Services and out-of-pocket expenses same as 2016 – Basic Services coverage now 90% (previously 100%) • NABA now providing a PPO flex plan to expand network of covered dentists beyond current HMO network • NABA now providing Orthodontic coverage for dependents (under the age of 20) • You do not have to be enrolled in the health plan to participate!– Aetna Vision Coverage • NABA continues to cover 100% of the premium for employees and their dependents • Plan design and coverage unchanged from 2016 • You do not have to be enrolled in the health plan to participate!– UNUM Life Insurance, Short Term Disability (STD) & Long Term Disability (LTD) • Life benefit is paid 100% by NABA – Value, 100% of salary with a maximum of $50,000 • STD benefit is paid 100% by NABA – Value, 67% of salary for a maximum of 13 weeks • LTD benefit is paid 100% by NABA – Value, 60% of salary for a maximum of $4,000/month– Employee Assistance Program (EAP) • Paid for by NABA, provided through ADP– Free, Unlimited Training resources • Paid for by NABA, provided through ADP 4

ABOUT YOUR BENEFIT PARTICIPATIONEligibilityFull time employees (regularly working 30 or more hours per week in a permanent position) areeligible to participate in a wide selection of benefits, but even our part time employees are eligiblefor some components of the NABA Benefit Program as long as they are regularly scheduled towork at least 20 hours per week.Your coverage goes into effect on the first day of the month after your date of hire as long as youenroll within 31 days of your date of hire. If you do not enroll within 31 days of your date of hire,it is assumed that you have declined the benefits that do not have automatic enrollment. As aresult, you will have NO COVERAGE under those plans during the plan year (December 2016 –November 2017). If you do not enroll, your next opportunity to elect coverage will be during nextfall’s annual enrollment period, unless you experience a qualified change in family status (seepage 6 for more details).BENEFIT FULL-TIME PART-TIME ALL STAFF 30+ hrs/wk 20-29 hrs/wk XMedical, Dental, Vision X X X X XHealth Savings Account (HSA)* X X XShort-Term Disability XLong-Term Disability XLife/Accidental Death & Dismemberment X401(k) Retirement Plan XAFLAC Supplemental Insurance XEmployee Assistance Program XEmployee Luncheons & Events X* for participants in High Deductible Health Plans (HDHP) OnlyAutomatic CoverageRegular, full-time employees are automatically enrolled in Life/Accidental Death &Dismemberment Insurance, Short-term Disability Insurance and Long-term Disability Insurance.DependentsYour dependents generally include your spouse and your unmarried children age 26 and under.Coverage will terminate at the end of the year in which your dependent turns 26. Upontermination, the dependent will be eligible for MCC benefit continuation (similar to COBRA).Open EnrollmentOpen Enrollment is the one time each year you may review your benefit offerings and enroll ormake changes to best meet your and your family’s needs. This year, Open Enrollment beginsNovember 14 and ends November 17, 2016. Decisions you make on your benefits will go intoeffect on December 1, 2016. 5

During this time frame you may:  enroll, add or drop medical and/or dental and/or vision insurance  re-enroll or enroll in Health Savings Accounts (HSA)  add optional AFLAC insurance  enroll, increase or reduce participation in the 401(k) planIt is important to understand that the decisions you make will stay in place for the fullplan year (Dec 2016 – Nov 2017) unless you have a qualified change in family status.Qualified Family Status ChangeThe benefit choices you make now remain in effect throughout the current benefit calendar yearfor most of your benefit selections. Once you make an election, you generally will not be able tochange it during the year unless you have a qualified “change in family status,” which the InternalRevenue Service defines as: • a change in marital status • birth or adoption of a child • death of a dependent • a dependent’s loss of eligibility for coverage (for example, if your dependent child reaches the maximum age limit for coverage) • a change in your spouse’s coverage (for example, if your spouse terminates employment and loses his/her employer-sponsored coverage)Be sure to report such changes as soon as possible (but no later than 31 days after the change instatus occurs). You may need to submit proof of the event. Contact NABA’s HR department toreport any changes.2016–2017 Contribution Limits and Catch-up AmountsEach year the IRS sets the maximum amounts that can be contributed to tax deferred accountslike your 401(k) and your Health Savings Account (HSA). In October of 2016 the IRS announcedthat there would be no change in employee annual contribution maximums for 401(k)s, howeveremployer contributions (like matching funds) was increased by $1000 over 2016. HSA annualcontribution maximums were increased by $50 for Single participants, however there was nochange for Family participants. See full details below.401(k) CONTRIBUTION TYPE 2017 2016HSA Employee Maximum Contribution Limit $18,000 $18,000 Employer Maximum Contribution Limit $36,500 $35,500 Max. for ALL Contributions (except Catch-up) $54,000 $53,500 Additional Catch-up Amount (age > 50) $6,000 $6,000 Contribution Limit (Single) $3,400 $3,350 Contribution Limit (Family) $6,750 $6,750 Additional Catch-Up Contribution (55 or older) $1,000 $1,000 6

WHO IS ELIGIBLE TO PARTICIPATE?Here’s a summary of what benefits are available to you and your eligible dependents.PRIMARY BENEFITS AVAILABLE TO Medical Insurance You and your eligible dependents Dental Insurance You and your eligible dependents Vision Insurance You and your eligible dependents Life/Accidental Death & Dismemberment Insurance You Short-Term Disability Insurance You Long-Term Disability Insurance You 401(k) Plan You Employee Assistance Program You and your eligible dependentsSUPPLEMENTAL BENEFITS AVAILABLE TO Health Savings Account You (for you and your dependents’ eligible expenses on the HDHP) Personal Accident Expense, Voluntary Indemnity Plan and Personal Cancer Insurance (AFLAC) You and your eligible dependentsOPEN ENROLLMENT 2017 OPEN ENROLLMENTWhat Do I Have To Do And When? Begins: Monday, November 14, 2016 Ends: Thursday, November 17, 2016What: Complete the 2017 Aetna Open Enrollment Form (link)Where: This form is located on SharePoint: naba20770.sharepoint.com/Human Resources/Forms/2017 Aetna Open Enrollment FormHow: Download the form from SharePoint and save it to your personal H Drive. You can print and complete it the old fashion way or complete and sign it digitallyWho: Return completed forms to Tracy Posey and CC [email protected] (if completing electronically)When: Forms are due back Thursday, November 17, 2016Read through the new information you have received, attend the employee information meetingon Monday, November 14, 2016, and ask as many questions as you need to understand youroptions.Once you’ve made your decisions, complete the new enrollment forms for the benefits you areelecting for 2017 and return it to Human Resources no later than Thursday, November 17, 2016. 7

MEDICAL INSURANCENABA offers three medical insurance coverage options through Aetna: a PPO (Preferred ProviderOption), and two different HDHPs (High Deductible Health Plans), paired with an HSA (HealthSavings Account). NABA pays for 80% of the total premium cost, regardless of the plan you choose;employees are responsible for the remaining 20%. Traditional PPO Plan (14029067 – MD Gold PPO 80/60)A PPO (preferred provider organization) is a type of health insurance plan that allows participantsrelative freedom to choose the doctors and hospitals they want to visit. Obtaining services fromdoctors within the health insurance plan's network, called \"preferred providers,\" results in lowerfees for participants, but the premiums for PPOs are typically higher as a result.Traditional PPO In-Network Benefits Out of Network BenefitsDeductible $0 for single member $5,000 for single memberCoinsurance $0 per family $10,000 per family 40% after deductibleOffice Visit Co-pay 20% unless stated otherwise 20% coinsurance after deductible met $0 copay; 0% coinsurance for 20% coinsurance after deductible metPrenatal/Maternity Well Visits (covered in full) 40% coinsurance after deductible met $30 copay for Primary CareLab / X-rays $50 copay for Specialist 20% coinsurance after deductible metEmergency Room $0 copay; 0% coinsuranceIn Hospital Co-Pay (covered in full per ACA) 20% coinsurance after deductible metOut of Pocket MaxPrescriptions $50 copay for lab and x-raysRx not subject to $300 copay Paid as In-Networkdeductible. Memberresponsible for co-pays 20% coinsurance 40% coinsurance after deductibleonly. $5,000 per member S10,000 per memberVision $10,000 per family $20,000 per family Generic: Tier 1 - $5 copay, Tier 2 - $15 copay Preferred Brand Drugs (Tier 3) - $50 copay Non-preferred Brand Drugs (Tier 4) - $100 copay Specialty Brand Drugs (Tier 4) - $150 copay $0 / 0% for routine annual exam 20% coinsurance after deductible met Corrective lenses not covered under medical; see vision plan 8

MEDICAL INSURANCE continued… High Deductible Health Plan (HDHP)A High Deductible Health Plan (HDHP) is a type of health insurance plan with a minimumdeductible of $1300/$2600 that the individual/family must pay for medical expenses beforeinsurance coverage kicks in. The higher deductible lowers insurance premiums, making the healthcoverage more affordable. These high-deductible health plans are also thought to lower overallhealthcare costs by forcing individuals to be more conscious of medical expenses. HDHP – PPO Design (14029075 – MD Gold PPO 1700 100/80 HSA)The HDHP -PPO Design is a type of plan that pairs the preferred provider model (page 8) with ahigh deductible to be met before coverage kicks in. This allows the participant to enjoy theflexibility of in-network and out-of-network provider while maintaining the lower premiumstypical of HDHP plans.HDHP – PPO In-Network Benefits Out of Network BenefitsDeductible $1,700 for single member $5,000 for single memberCoinsurance $10,000 per family $3,400 per family 20% after deductible metOffice Visit Co-pay 20% coinsurance after deductible met 0% unless stated otherwisePrenatal/Maternity 20% coinsurance after deductible metLab / X-rays $0 copay; 0% coinsurance for Well Visits (covered in full) 20% coinsurance after deductible met $0 copay for Primary Care after deductible has been met 20% coinsurance after deductible met $0 copay for Specialist Visits after deductible has been met 20% coinsurance after deductible met $0 copay; 0% coinsurance (covered in full per ACA) 0% coinsurance after deductibleEmergency Room 0% coinsurance after deductible Paid as In-NetworkIn Hospital Co-Pay 0% coinsurance after deductible 20% coinsurance after deductibleOut of Pocket Max $2,500 per member S10,000 per member $5,000 per family $20,000 per familyPrescriptions Generic: Tier 1 - $5 copay, Tier 2 - $15 copayRx is subject to deductible.Member responsible for full Preferred Brand Drugs (Tier 3) - $50 copaycost until deductible is met. Non-preferred Brand Drugs (Tier 4) - $100 copay Specialty Brand Drugs (Tier 4) - $150 copayVision $0 / 0% for routine annual exam 20% coinsurance after deductible met Corrective lenses not covered under medical; see vision plan 9

MEDICAL INSURANCE continued… Health Maintenance Organization (HMO)A health maintenance organization (HMO) uses a network of participating providers. Each familymember selects a primary care physician (PCP) participating in the plan’s network to provideroutine and preventive care and help coordinate the member’s total health care. Only servicesrendered by a participating provider are covered, except for emergency or urgently needed care.Not offering Out-of-Network benefits significantly reduces the premium costs to the participant. HDHP – HMO Design (14029052 – MD Gold HNOnly 1700 100% HSA)The HDHP -HMO Design is a type of plan that pairs the preferred provider model (page 8) with ahigh deductible to be met before coverage kicks in. This allows the participant to enjoy theflexibility of in-network and out-of-network provider while maintaining the lower premiumstypical of HDHP plans.HDHP – HMO In-Network Benefits Out of NetworkDeductible $1,700 for single member No coverageCoinsurance No coverage $3,400 per family No coverageOffice Visit Co-pay No coverage 0% unless stated otherwisePrenatal/Maternity No coverage $0 copay; 0% coinsurance for Well Visits (covered in full) No coverage $0 copay for Primary Care after deductible No coverage has been met $0 copay for Specialist Visits after deductible has been met $0 copay; 0% coinsurance (covered in full)Lab / X-rays 0% coinsurance after deductible No coverageEmergency Room 0% coinsurance after deductible Paid as In-NetworkIn Hospital Co-Pay 0% coinsurance after deductible N/AOut of Pocket Max $2,500 per member N/APrescriptions $5,000 per familyRx is subject to deductible. Generic: Tier 1 - $5 copay, Tier 2 - $15 copayMember responsible for fullcost until deductible is met. Preferred Brand Drugs (Tier 3) - $50 copayVision Non-preferred Brand Drugs (Tier 4) - $100 copay Specialty Brand Drugs (Tier 4) - $150 copay $0 / 0% for routine annual exam 20% coinsurance after deductible met Corrective lenses not covered under medical; see vision plan 10

MEDICAL PLAN SUMMARY COMPARISONIn-Network Plan Benefits Traditional PPO HDHP – PPO Design HDHP – HMO DesignAnnual deductible $0/$0 $1,700/$3,400 $1,700/$3,400Annual out-of-pocket max $5,000/$10,000 $2,500/$5,000 $2,500/$5,000Primary care Dr. office visit $30 co-pay 0% after deduct 0% after deductSpecialist office visit $50 co-pay 0% after deduct 0% after deductLab and X-ray $50 co-pay 0% after deduct 0% after deductUrgent care $75 co-pay 0% after deduct 0% after deductEmergency room $300 co-pay 0% after deduct 0% after deduct 20% co-pay perIn-Hospital Stay admission 0% after deduct 0% after deductRehabilitation services $50 co-pay 0% after deduct 0% after deduct(PT/OT) 25% of allowable 0% after deduct 0% after deductChiropractic ³ expense HDHP – PPO Design HDHP – HMO DesignOut-of-Network Benefits Traditional PPO $5,000/$10,000 No coverageAnnual deductible $5,000/$10,000 $10,000/$20,000 No coverageAnnual out-of-pocket max $10,000/$20,000 20% after deduct No coveragePrimary care Dr. office visit 20% after deduct 20% after deduct No coverageSpecialist office visit 20% after deduct 20% after deduct No coverageLab and X-ray 20% after deduct 20% after deduct No coverageUrgent care 20% after deduct Paid as in Network Paid as in NetworkEmergency room Paid as in Network 20% after deduct No coverageIn-Hospital Stay 40% after deductRehabilitation services 20% after deduct No coverage(PT/OT) 20% after deductChiropractic ³ 20% after deduct No coveragePharmacy 25% after deductPharmacy Deductible Traditional PPO HDHP – PPO Design HDHP – HMO DesignPreferred generic drugsPreferred brand drugs None Integrated w/ MedNon-preferred drugsSpecialty drugs T1-$5 copay/T2-$15 copay $50 copay after deductible $100 copay after deductible $150 copay after deductible 11

DENTAL INSURANCENABA also offers dental insurance coverage through Aetna. Regardless of the plan you choose,NABA pays for 100% of the total premium cost. NEW THIS YEAR, NABA is offering a dental planthat allows participants to gain services through the DMO (HMO-like) network, or an expandedPPO network*. Highlights of the plan are listed below. Please refer to the detailed plan documentsfor more information.DENTAL DMO-Network PPO NetworkAnnual Deductible Benefits BenefitsOffice Visit CopayType I – Diagnostic & Preventative $0 – Individual $50 – Individual $0 – Family $150 – FamilyOral examinations and cleanings, fluoride applications, bitewingx-rays, full mouth (panelipse) x-rays, space maintainers, $5.00 See belowpalliative treatments, oral biopsies 100% 100%Type II – Basic 90% 70%Fillings, extractions, endodontics, root canal, periodontics,anesthesia, injections of antibiotic drugs, oral surgery,emergency palliative treatment, repair of crowns, dentures,inlays and onlays, repair of bridgeworkType III – Major 60% 40%Bridgework, crowns, onlays and inlays, dentures, dental implantsAnnual Benefit Maximum Unlimited $1000Orthodontic Services Covers children under the age of 20Service Deductible $2300 50%Per Person Lifetime Maximum Unlimited $1000* Participants are asked at time of enrollment to choose the DMO or PPO network but this election can bechanged at the end of each month. 12

VISION INSURANCENABA employees who participate in the HDHP or PPO Health Insurance plans already have annualexam vision coverage through the medical plan. In addition, NABA provides a comprehensiveVision Benefit Plan and pays for 100% of the total premium cost for employee and dependents.Highlights of the plan are listed below. Please refer to the detailed plan documents for moreinformation.In-Network* Benefits Employee Copays/Co-insuranceRoutine Eye Exam co-pay $10Frame allowance $130Eyeglass Lens* co-pay $10Contact Lens allowance $115 Other Discounts Up to 40% off additional pairs of eyeglasses or prescription sunglasses 15% discount off retail or 5% discount off the promotional price for Lasik Laser vision correction or PRK from U.S. Laser Network  20% off balance over the plan allowance on frames  15% off balance over the plan allowance on conventional contact lenses  20% off non-covered items Allowance refers to the amount the plan will pay for covered services as specified by the plan. Eyeglass lens copay includes: standard single, bifocal, trifocal and lenticular vision lenses. Lens coverage allowed once every benefit period to purchase either 1 pair of eyeglass lenses OR 1 order of contact lenses.*The Aetna Vision Preferred Network allows members to see any licensed provider - in thenetwork or out. Aetna’s network is extensive, with over 70,000 providers to choose fromincluding both independent eye doctors and top retail providers like LensCrafters, Pearle Vision,Sears Optical, Target Optical and JC Penney Optical. Visit www.aetnavision.com to locate an in-network provider. 13

EMPLOYEE ASSISTANCE PROGRAM (EAP)ADP Life’s Solutions – Passages EAPAn Employee Assistance and Work-Life Program is comprehensive program that providesindividuals with the resources and tools to live a balanced and healthy life at home and at work.Specially trained staff is available 24 hours a day, 7 days a week with referrals to counselors andresources to provide information on a wide variety of topics. The program is fully paid by NABAand is available to employees and their family members. Neither NABA nor co-workers haveknowledge of your request for help. Your confidentiality is protected by Federal Law.Services offered through the EAP include, but are not limited to:• Counseling (unlimited telephonic or up to 3 • Education Resourcesface-to-face) o Tutoring Serviceso Marital, Family & Relationship Issues o Financial Aid Programs & Loanso Alcohol and Drug Problems o College & University Scholarshipso Anxiety and Depression • Elder Care Assistanceo Job Stress o Assisted Living Services• Child Care & Parenting Resources o Transportation Programso Parenting Education Classes o Skilled Nursing Facilitieso Special Needs Programs and Services o Special Needs Programs & Serviceso Before and After School Programs • Legal & Financial Services• Adoption Support o Certified Financial Plannerso Adoption Agencies o Attorneys and Law Firmso Support Groups o Tax Advisors and Preparationo Domestic & International Services ServicesIf you would like to make an appointment or just talk to someone, please call Life’s Solutions EAPat 1.888.231.7015 or visit www.lifessolutionseap.com for free resources. 14

OTHER BENEFIT INFORMATIONLife & Accidental Death & Dismemberment InsuranceThe association provides life and accidental death anddismemberment insurance coverage for you and is paid100% by NABA. These policies provide a benefit equal toyour annual salary up to a maximum of $50,000 in the event of your death and that benefit isdoubled in the event of an accidental death. The plan also features benefit provisions fordismemberment. Please refer to the detailed plan documents for more information andeligibility.Short Term and Long Term Disability InsuranceThe association also provides short-term disability insurance coverage for you which is fully paidby NABA. Short-term disability coverage is used to provide 67% income replacement for amedically certified disabling condition that renders an employee unable to perform normal workduties. If all qualifying conditions are met, benefits are payable the 1st day of accident & 8th dayof sickness (i.e., maternity, surgery etc.) for a maximum of 13 weeks.Long-term disability coverage covers 60% of monthly salary with a maximum monthly benefit of$4,000. Benefits are payable after an elimination period of 90 days. (Final determination ofeligibility rest with insurance carrier.)401(k) PlanNABA has established a 401 (K) retirement plan that offers anemployer match for contributions made to the plan. Employeesare able to make contributions to a traditional 401(k) or a ROTH401(k) as an alternate OR in addition to the traditional 401(k).ROTH contributions allow employees to make post-tax deferrals into their retirement account.Roth contributions along with earned interest will be tax-free at time of distribution (whenqualified distribution requirements are met). Please note, however that the employer match willremain as pre-tax dollars.Employee contributions will be matched dollar for dollar, up to a 3% of base pay, and will be 100%vested immediately.The NABA 401(k) plan allows changes to your contributions on a quarterly basis. Dates to makechanges are January 1, April 1, July 1 and October 1. During these times you may increase ordecrease your rate of contribution. You are also able to discontinue deferrals to the 401(k) planat any time. Please refer to the summary plan description for more information or visitwww.mykplan.com directly for your investment options.Note: for calendar year 2017, the IRS limit for employee contribution remains the same at$18,000 or $24,000 (including the $6,000 catch-up contribution) for those 50+ years in age.Contributions are excluded from federal and state taxable income. Employees can borrow againstfunds, or withdraw own contribution under special circumstances. 15

Voluntary AFLAC InsuranceNABA offers a menu of optional insurance programs offered byAFLAC. These policies supplement existing medical and accidentcoverage obtained through NABA or other providers. The threepolicies offered include:  Personal Accident Expense  Voluntary Indemnity  Personal Cancer Protection  Specified Health Event  Personal SicknessHighlights of the programs are outlined on the following pages. Please refer to the detailed plandocuments for more information and eligibility.Personal Accident ExpenseAFLAC’s Accident Expense Insurance Policy is designed to help cover the expenses associated withan accidental injury. It pays you directly, unless you assign the benefits to a doctor or hospital,regardless of any other insurance you may have. The plan provides benefits for accidentemergency treatment, ambulance, accident follow-up treatment, blood and plasma, initialaccident hospitalization, accident hospital confinement, intensive care confinement,transportation, prosthesis and appliance, ADD and wellness benefits.Voluntary Indemnity PlanAFLAC’s Voluntary Indemnity Plan is designed to help cover the expenses associated with hospitalconfinements. It pays you directly, unless you assign the benefits to a doctor or hospital,regardless of any other insurance you may have. The plan provides hospital confinement, shortstay, rehabilitation, surgical, heart attack, stroke, coma, paralysis, ambulance and wellnessbenefits.Personal Cancer Protector PlanAFLAC’s Cancer Protector Plan provides direct payment for participants diagnosed as havinginternal cancer. Coverage includes first-occurrence benefits, hospital confinement, radiation andchemotherapy, experimental treatment, anti-nausea, nursing services, and many more benefits.Specified Health EventSpecified Health Event pays benefits for intensive care stays for an accident or sickness, plusbenefits for 9 specified health events which include: stroke, heart attack, coronary bypass surgery,plus hospital benefits, continuing care benefits, angioplasty and organ transplant benefits plusmore!Personal Sickness Indemnity PlanAFLAC’s Personal Sickness Indemnity Plan is designed to help cover the expenses associated withphysician visits and hospital confinements. It pays you directly, unless you assign the benefits toa doctor or hospital, regardless of any other insurance you may have. The plan provides hospitalconfinement, short stay, rehabilitation, surgical, major diagnostic exams and ambulance benefits. 16

The Health Savings Account (HSA)The Health Savings Account (HSA) is paired with being enrolled in a high-deductible health plan.The funds are used to pay for qualified healthcare, dental and vision expenses. However, unlikean FSA account, the funds in this account do not expire at the end of the year. Both employeeand NABA contributions are owned by the employee. NABA allows for employee contributionsto be made on a month-to-month basis. HSA’s allow you to contribute pre-tax dollars to areimbursement account to pay for qualified healthcare and dependent care expenses. Maximumlimits for contribution are outlined below. Health Savings Account Max - $3,400 (single) and $6,750 (family) maximum per yearFor a full list of HSA Qualified Expenses (link) please see the comprehensive list on SharePointunder Human Resources (naba20770.sharepoint.com/Human Resources/Forms).WHO TO CONTACT AND HOW TO REACH THEMHealth, Dental & Vision Aetna Member Services-888-802-3862 Group Policy Number: 188317 Dental Services-866-238-6200Life/ADD www.aetna.comSupplemental LifeInsurance UNUM 866-679-3054Supplemental Insurance Group Policy Number: 0208820 www.unum.com AFLAC 800-992-3522 Group Number: H3X74 www.aflac.comEmployee Assistance ADP Life Solutions 888-231-7015Program Group Code: QY7 www.lifessolutionseap.com401 (k) Plan ADP www.mykplan.comW-2, Paychecks, address NABA, Human Resources [email protected] 17

**It is important to understand that this information does not constitute a legal document. It ismeant to provide a general overview of the benefits that are offered to eligible NABA employeesand dependents. Plan provisions and coverage available will be governed by the respective plandocuments. Should there be any conflict between this brochure and the plan documents, the plandocuments will govern. You may direct any questions you may have about the information in thisbrochure to the NABA Human Resources department at [email protected]. 18