Larimer County Benefits Booklet

Larimer County, Colorado2017 Employee Benefits Summary Welcome to Larimer County!! The County-provided plans are designed to help you in the event of illness, injury, disability, or death, as well as to help you plan and save for retirement. The following pages give a brief description of the benefit plans offered to you as a Larimer County employee. If you need more specific information on any of the plans, please see the appropriate certificate or plan description document located on the Bulletin Board, Benefits page. The Human Resources staff is available to answer any questions you may have about your benefits, or any other aspect of your employment with Larimer County.

table of contentsHuman Resources Staff................................................................................................................................................................ 3Benefits Plans Overview............................................................................................................................................................... 3Benefits Orientation Schedule......................................................................................................................................................4Eligibility Dates & Information......................................................................................................................................................5Benefits Program Cost Summary Full-Time Employees.............................................................................................................................................................6 Part-Time Employees........................................................................................................................................................... 7Where do I find more benefits information?..................................................................................................................................8Medical Insurance.......................................................................................................................................................................9 Preventative/Wellness Benefits..........................................................................................................................................12Dental Insurance........................................................................................................................................................................14Vision Care Insurance.................................................................................................................................................................15Short-Term & Long-Term Disability............................................................................................................................................. 16Basic Life and Accidental Death & Dismemberment Insurance.....................................................................................................17Supplemental Term Life Insurance..............................................................................................................................................17Voluntary Accidental Death & Dismemberment Insurance......................................................................................................... 18Flexible Spending Account Plans................................................................................................................................................ 19 S.125 Flexible Benefits Plan Regulations.............................................................................................................................. 25Aflac Supplemental Insurance................................................................................................................................................... 26Mandatory Retirement Plan - 401(a)...........................................................................................................................................27Deferred Compensation Plan - 457..............................................................................................................................................31Retired Public Safety Officer Notice............................................................................................................................................ 33Employee Assistance Program................................................................................................................................................... 34EPIC Hearing............................................................................................................................................................................. 35Miscellaneous Information Holiday Schedule................................................................................................................................................................ 36 Accrual Charts...................................................................................................................................................................37 Biweekly Pay Schedule....................................................................................................................................................... 382017 Annual Health Plan Notices................................................................................................................................................. 39Provider Contact Information and Links..................................................................................................................................... 522017 Employee Benefits Summary Page 2 of 52

Human Resources Staff200 West Oak Street, Suite 3200 · Fort Collins, CO 80521 · Main: (970) 498-5970 · Fax: (970) 498-5980 Bridget Paris, Human Resources Director--------------------------------------------------------------------- 498-5976Employee Relations Christine Kuehnast, Employee Relations Manager----------------------------------------- 498-5987 Nicole Berg, Senior Human Resources Generalist----------------------------------------- 498-5973 Jennifer Zwiefka, Human Resources Generalist-------------------------------------------- 498-5978 Brenna Strait, Recruiting Supervisor------------------------------------------------------- 498-5988 Marcy Hamilton, Human Resources Technician---------------------------------------------498-5977 Whitney Henson, Human Resources Technician-------------------------------------------- 498-5989Administration Linda Illum, Payroll & Business Manager----------------------------------------------------498-5971 Nicholas Cole, Business Operations Supervisor---------------------------------------------498-5974 Judy Shimkus, Application Support Supervisor---------------------------------------------498-5972 Dee Schmidt, Department Specialist II------------------------------------------------------ 498-5992 Katie Crumbley, Accounting Technician II--------------------------------------------------- 498-5993 Jennifer Glover, Communication & Media Specialist--------------------------------------- 498-5994Benefits Pam Stultz, Benefits Manager--------------------------------------------------------------- 498-5983 Kathy Harris, Benefits Specialist------------------------------------------------------------ 498-5986 Kelly Potts, Benefits Technician-------------------------------------------------------------- 498-5975 Sarah Morales, Wellness Benefits Coordinator--------------------------------------------- 498-5984 Andrea Bilderback,Health Promotion & Outreach Specialist----------------------------- 980-2429Payroll Amy O’Donnell, Payroll Supervisor----------------------------------------------------------- 498-5991 Brenda Haarmann, Payroll Specialist------------------------------------------------------- 498-5982 Tommie Anne Ruble, Payroll Specialist------------------------------------------------------ 498-5985 Kathy Vaughn, Payroll Technician------------------------------------------------------------ 498-5981 Benefits Overview• Medical Insurance • Supplemental Term Life Insurance • Deferred Compensation Plan -• Dental Insurance • Voluntary Accidental Death & Voluntary 457 Plan• Short Term Disability• Long Term Disability Dismemberment • Aflac• Basic Life Insurance and AD&D • Flexible Spending Accounts • Employee Assistance Program• Vision Service Plan • Mandatory Retirement Plan - 401(a) • EPIC Hearing PlanEnrollment must be completed online through the ADP Portal, under the Benefits tab on the Bulletin Board.NOTE: The following descriptions are intended to be accurate and any errors are inadvertent. If we find any errors, they will becorrected in the next update of this outline.2017 Employee Benefits Summary Page 3 of 52

Benefits Orientation scheduleThis orientation is designed for all new benefited Larimer County employees. Two hours have been set aside to explain all of Larimer County’sbenefits and answer questions. Please remember to bring your Benefits Booklet to the Benefits Orientation, which should be provided by your supervisor.To Register for Benefits Orientation: Upon hire, your department will contact the Benefits Manager to register you for the appropriateorientation. If you have any questions or concerns, please call the Human Resources Department at 498-5970.Date Time LocationThursday, January 19, 2017 All orientations are held from 200 West Oak St, Fort CollinsThursday, February 16, 2017 8:30am - 10:30am. Lake Estes Room, 3rd FloorWednesday, March 15, 2017 Lake Estes Room, 3rd FloorTuesday, April 18, 2017Thursday, May 18, 2017 Lake Loveland Room, 2nd FloorThursday, June 15, 2017 Carter Lake Room, 1st FloorWednesday, July 19, 2017 Lake Estes Room, 3rd FloorThursday, August 17, 2017 Lake Estes Room, 3rd FloorMonday, September 18, 2017 Lake Loveland Room, 2nd FloorMonday, October 16, 2017 Lake Estes Room, 3rd FloorWednesday, November 15, 2017 Lake Loveland Room, 2nd FloorMonday, December 18, 2017 Lake Loveland Room, 2nd Floor Lake Loveland Room, 2nd Floor Lake Loveland Room, 2nd Floor2017 Employee Benefits Summary Page 4 of 52

Benefit Eligibility dates & InformationWHEN WILL MY BENEFITS BECOME EFFECTIVE?HIRE DATE BENEFITS BEGIN EXAMPLES1st - 15th of the month 1st day of the next full month Hired March 12th, benefits begin April 1st16th - 31st of the month 1st day of the second full month Hired March 19th, benefits begin May 1stAll insurance premiums you sign up for will be deducted in the month in which benefits are effective.Flexible Spending Account (FSA) The FSA participation date will be the same as the insurance effective date. The contributionRetirement Plan (401a) amount will be deducted starting with the first paycheck after the benefits effective date. Upon hire, employees will immediately become participants in the retirement plan. Contributions will begin with the first paycheck.When will my benefits terminate if I leave employment?Insurance Benefits Benefits coverage will terminate at the end of the month in which the employee separates from employment.FSA (Flexible Spending Account) Flexible Spending Account participation will continue through the last day of employment, with deductions coming out of the final paycheck.Covering DependentsRegardless of which option you choose to enroll in, you can cover a spouse, and/or child(ren). Children are eligible to the end of the month inwhich the child attains age 26.When you drop your child because they are no longer eligible because of age from the health, dental, or vision insurance coverage, they will beeligible for COBRA continuation. Please give us a current address at that time so they can be mailed the appropriate COBRAinformation.Special Enrollment Options (in compliance with federal law)If you are declining enrollment now for yourself or any dependent(s) because of other health insurance coverage, you will be able to enrollin the future as long as you apply within 31 days of the loss of the other coverage. Note that you must provide us with written proof of theloss of coverage. Also, be sure to add new dependents within 31 days of “getting them”, whether it is the result of marriage, birth, adoption,or placement for adoption. In either of these situations, if you do not enroll within 31 days, you will have to wait for the next Open Enrollmentperiod. You cannot change your plan year benefits election unless you make a new election within 31 days of an allowable “status change” asdetermined under the IRS regulations and the S.125 Flexible Benefits Plan Document. Please refer to the S.125 Flexible Benefits Plan page ofthis booklet for more details.Annual Open EnrollmentThe benefit plan choices you make when you are first hired can only be changed at Open Enrollment. During Open Enrollment, you can make thefollowing benefit changes: you can switch between options, you can enroll yourself in coverage if you previously waived coverage, and you canenroll or drop eligible dependents. Open Enrollment is usually held in November, and any changes you make will be effective the next January1st.2017 Employee Benefits Summary Page 5 of 52

2017 benefits cost summary, full-time employees TOTAL COST COUNTY PAYS EMPLOYEE PAYS EMPLOYEE PAYS EMPLOYEE (monthly) (monthly)* (monthly) (semi-monthly)** WELLNESS RATE (semi-monthly)**STANDARD PPO PLAN - UMR $ 796.52 $ 733.52 $ 63.00 $ 31.50 $ 11.50Employee OnlyEmployee and Spouse $ 1,491.04 $ 1,129.10 $ 361.94 $ 180.97 $ 160.97Employee and 1 Child $ 1,070.14 $ 810.22 $ 259.92 $ 129.96 $ 109.96Employee and Children $ 1,376.30 $ 1,042.20 $ 334.10 $ 167.05 $ 147.05Employee and Family $ 1,919.28 $ 1,453.54 $ 465.74 $ 232.87 $ 212.87CHOICE PPO PLAN - UMR $ 835.08 $ 733.52 $ 101.56 $ 50.78 $ 30.78Employee OnlyEmployee and Spouse $ 1,651.24 $ 1,129.10 $ 522.14 $ 261.07 $ 241.07Employee and 1 Child $ 1,185.32 $ 810.22 $ 375.10 $ 187.55 $ 167.55Employee and Children $ 1,524.20 $ 1,042.20 $ 482.00 $ 241.00 $ 221.00Employee and Family $ 2,124.06 $ 1,453.54 $ 670.52 $ 335.26 $ 315.26DENTAL PLAN - DELTA DENTAL $ 36.86 $ 36.86 $ 0.00 $ 0.00Employee OnlyEmployee and 1 Dependent $ 71.70 $ 36.86 $ 34.84 $ 17.42Employee and Family $ 103.74 $ 36.86 $ 66.88 $ 33.44VISION INSURANCE - VISION SERVICE PLANEmployee Only $ 9.00 $ 0.00 $ 9.00 $ 4.50Employee and 1 Dependent $ 17.04 $ 0.00 $ 17.04 $ 8.52Employee and Family $ 24.90 $ 0.00 $ 24.90 $ 12.45LIFE INSURANCE - VOYA varies $.11/1000 of salary $ 0.00 $ 0.00Employee OnlyEmployee and Family varies $0.00 $ 0.76 $ 0.38DISABILITY BENEFITS - VOYA varies .235% of salary $ 0.00 $ 0.00Short-Term DisabilityLong-Term Disability varies .36% of salary $ 0.00 $ 0.00OTHER VOLUNTARY POLICIESThe costs for Supplemental Term Life Insurance, Voluntary Accidental Death & Dismemberment, and theAFLAC plans are based on the coverage selected. See the individual brochures for current premiums.* This is the amount the County pays for a full-time employee. Part-time employees share the cost for the health and dentalcoverages on a proportional basis. See the \"Schedule for Part-Time Employees.\"** Premiums will be deducted from the first 2 paychecks of each month. When there is a month with three paychecks, they willnot be deducted from the 3rd check.2017 Employee Benefits Summary Page 6 of 52

2017 benefits cost summary, part-time employeesCosts below don’t reflect the “Wellness Rate.” A monthly $40 medical insurance premium reduction will be applied for eligible participants.MEDICAL INSURANCE:Premiums are shown in semi-monthly* amounts. Depending on the plan option and number of dependents to be covered, a part-timeemployee's health insurance premium will vary, as shown below.STANDARD PPO - EMPLOYEE'S COST PER PAYCHECKNumber of Hours Employee Only Employee & Spouse Employee & 1 Child Employee & Children Employee & FamilyWorked per Week $231.24 $297.32 $414.56 $180.58 $232.19 $323.7220 - 29 $123.19 $322.11 $129.96 $167.05 $232.8730 - 39 $77.34 $251.54 Employee & 1 Child Employee & Children Employee & Family $288.83 $371.27 $516.95Full-Time $31.50 $180.97 $238.18 $306.14 $426.11 $187.55 $241.00 $335.26CHOICE PPO - EMPLOYEE'S COST PER PAYCHECKNumber of Hours Employee Only Employee & SpouseWorked per Week20 - 29 $142.47 $402.2130 - 39 $96.62 $331.64Full-Time $50.78 $261.07DENTAL INSURANCE:Premiums are shown in semi-monthly* amounts. Depending on the plan option and number of dependents to be covered, a part-timeemployee's health insurance premium will vary, as shown below.# of Hours Worked per Week Employee Only Employee + 1 Dependent Employee & Family 20 - 29 $4.60 $22.02 $38.04 30 - 39 $2.30 $19.72 $35.74 Full-Time $0.00 $17.42 $33.44* Premiums will be deducted from the first 2 paychecks of each month. When there is a month with three paychecks, they willnot be deducted from the 3rd check.2017 Employee Benefits Summary Page 7 of 52

Where do I find more Benefits InformatioN?The Bulletin Board/Benefits Page should be your first stop for looking up benefits information.THE BULLETIN BOARD IS THE PLACE TO GO TO: • View a Benefits Cost Summary and what each plan covers. • Find contact information for our benefit providers, including phone numbers and website addresses. • Find forms, policies, and plan documents, such as the benefit forms to change your benefits, a copy of a policy, or a plan document. • Find forms to make changes in your retirement plan or deferred compensation contributions.2017 Employee Benefits Summary Page 8 of 52

medical insurancePPO OPTIONAs a Preferred Provider Organization (PPO) member: • You can choose which doctor or specialist to see and you get to choose an in-network or out-of-network provider (Note: you pay substantially less when you go to a doctor in the network.); • You don’t need to select a primary care physician and you don’t need a referral to see a specialist.Whether you choose an in- or out-of-network provider, certain services require that you satisfy a copay, deductible, and/or coinsurance. If youreceive care from an out-of-network provider, your coverage will be at a lower benefit level and you will have to pay a higher deductible andcoinsurance. A Summary Plan Description is available on the Bulletin Board/Benefits page. For plan information and claims status, etc., go to www.umr.com For a list of PPO providers, go to www.umr.com, click on ‘Find a Provider’ , then ‘United Healthcare Options PPO’.Medical Insurance DefinitionsCO-PAYMENTA fixed dollar amount that you pay when a medical service is received, regardless of the total charge for the service. The insurance plan isresponsible for the rest of the total charge. For example, you will have a $25 copay for each doctor’s office visit (non-specialist).COINSURANCEA fixed percentage that the insurance plan pays for the medical expenses after the deductible amount is paid by the insured person. After thedeductible is met, the insurance will pay either 80% or 90% (depending on the plan you choose); your share will either be 20% or 10% (again,depending on the plan you choose) until the out-of-pocket maximum is reached.DEDUCTIBLEA fixed dollar amount during the plan year (January 1st – December 31st) that you pay before the insurance plan starts to make payments forcertain medical services. For example, under the Standard PPO Plan, an insured person would be responsible for the first $1000 of coveredmedical services (which are subject to the deductible). The plan has both an individual and family deductible. The family deductible can be metby a combination of family members.OUT-OF-POCKET MAXIMUMYou will be responsible for paying coinsurance and co-payments until you reach the specified out-of-pocket maximum. Once the out-of-pocketmaximum has been reached, the insurance plan pays 100%.2017 Employee Benefits Summary Page 9 of 52

medical insurance Plans BENEFIT OVERVIEW STANDARD PPO CHOICE PPO In-Network Out-of-Network In-Network Out-of-NetworkCALENDAR YEAR DEDUCTIBLE $1,000 $2,000 $500 $1,000 $2,000 $4,000 $1,000 $2,000 Individual FamilyCOINSURANCE 80% 60% 90% 70%OUT-OF-POCKET MAXIMUM* $6,000 $12,000 $3,500 $7,000 Individual $12,000 $24,000 $7,000 $14,000 FamilyOFFICE VISIT $25 Copay 60%** $25 Copay 70%**SPECIALIST OFFICE VISIT $50 Copay 60%** $50 Copay 70%**INPATIENT HOSPITAL 80%** $500copay/occurrence; 90%** $500copay/occurrence; 60%** 70%** ($250 penalty if not ($250 penalty if not precertified) (Additional $500 penalty precertified) (Additional $500 penalty if not precertified) if not precertified)OUTPATIENT HOSPITAL 80%** $250copay/occurrence; 90%** $250copay/occurrence; 60%** 70%** ($250 penalty if not ($250 penalty if not precertified) (Additional $500 penalty precertified) (Additional $500 penalty if not precertified) if not precertified)PRESCRIPTIONSGeneric $10 max copay $10 max copayPreferred Brand 20% coinsurance Network copay/ 20% coinsurance Network copay/Non-Preferred Brand (minimum $25 copay & coinsurance + 50% of (minimum $25 copay & coinsurance + 50% of maximum $50 copay) maximum $50 copay) remaining cost. remaining cost. 50% coinsurance 50% coinsurance (minimum $50 copay & (minimum $50 copay & maximum $100 copay) maximum $100 copay)Mail Order (90-Day Supply) 2 months cost 2 months costSpecialty Drugs $100/30-day supply $100/30-day supplyALLERGY INJECTIONS No copay for injections 60%** No copay for injections 70%** rendered without an office rendered without an office visit. visit.EMERGENCY ROOM $200 Copay - Not including X-ray. $200 Copay - Not including X-ray.URGENT CARE $50 Copay 60%** $50 Copay 70%**AMBULANCE 80%** 90%**X-RAY 100% 60%** 100% 70%**(Including CAT/MRI/PET/EKG) Bone Scan/Mammogram Bone Scan/Mammogram 80%** 90%** All Other All OtherLABORATORY 100% 60%** 100% 70%**MATERNITY $25 Copay/Initial Visit 60%** $25 Copay/Initial Visit 70%** Then 80%** $500 Copay/Occurrence, Then 90%** $500 Copay/Occurrence, 60%** 70%**OUTPATIENT PHYSICAL THERAPY $25 Copay 60%** $25 Copay 70%*** Including deductible.** Subject to the deductible/coinsurance.2017 Employee Benefits Summary Page 10 of 52

medical insurance Plans BENEFIT OVERVIEW STANDARD PPO CHOICE PPO In-Network Out-of-Network In-Network Out-of-NetworkOUTPATIENT PHYSICAL THERAPY $25 Copay 60%** $25 Copay 70%**SPEECH, HEARING, AND $25 Copay 60%** $25 Copay 70%**OCCUPATIONAL THERAPYDURABLE MEDICAL EQUIPMENT 80%** 60%** 90%** 70%**HUMAN ORGAN TRANSPLANT 80%** Not Covered 90%** Not Covered Out-of-Network Out-of-NetworkHOME HEALTH CARE 80%** 60%** 90%** 70%** (100 visits/calendar year; combined in-and-out-of-network.) (100 visits/calendar year; combined in-and-out-of-network.)HOSPICE 80%** 60%** 90%** 70%**SKILLED NURSING FACILITY 80%** 60%** 90%** 70%** 100 days/calendar year 100 days/calendar yearVISION CARE $25 Copay/Visit; 1 visit/calendar year; $130 payable $25 Copay/Visit; 1 visit/calendar year; $130 payableHEARING AIDS Payable up to $2,500 every 3 years. Payable up to $2,500 every 3 years.MASSAGE THERAPY/ $25 Copay $25 Copay $25 Copay $25 CopayACUPUNCTURECHIROPRACTIC CARE $25 Copay 60%** $25 Copay 70%** $1,000 total calendar year maximum $1,000 total calendar year maximumMENTAL HEALTH/ 80%** 60%** 90%** 70%**SUBSTANCE ABUSE (INPATIENT)MENTAL HEALTH/ $25 Copay 60%** $25 Copay 70%**SUBSTANCE ABUSE (OUTPATIENT)PREVENTATIVE CARE 100% for Routine 60%** for Routine 100% for Routine 70%** for Routine Preventative Services Preventative Services Preventative Services Preventative Services (such as well child, routine (such as well child, routine (such as well child, routine (such as well child, routine physicals, mammograms, physicals, mammograms, physicals, mammograms, physicals, mammograms, and colonoscopies) and colonoscopies) and colonoscopies) and colonoscopies)* Including deductible.** Subject to the deductible/coinsurance.2017 Employee Benefits Summary Page 11 of 52

preventative/wellness benefitsTHE WELLNESS CLINIC980-2425 (see attached flyer)UMR 24-HOUR NURSE LINE1-866-494-4502 (also located on Insurance Card)NURSE CHAT LINELog in to www.umr.com, Select Health center from myMenu, Look for link in the “I need to…” Section.PREVENTIVE CARE OFFICE VISITS (SUCH AS ROUTINE PHYSICALS, WELL CHILD VISITS, IMMUNIZATIONS):Paid at 100% in-networkMAMMOGRAM:Plan covers one age-appropriate mammogram per year: Paid at 100% in-networkDEXA SCREENING:Plan covers one DEXA scan for osteoporosis screening (with referral): Paid at 100% in-networkCOLONOSCOPY:Plan covers recommended colonoscopies: Paid at 100% in-networkEYE EXAM:Plan will pay up to $130 every 12 months towards a routine eye exam, with a $25 copay.$500 LIFESTYLE EDUCATION REIMBURSEMENT CREDIT:Plan members can be reimbursed for lifestyle management educational classes.Overview & reimbursement form can be found at www.umr.com, on the Bulletin Board (Wellness page), or in the Document Library.REGISTERED DIETICIANS:Plan covers nutritional counseling with a Registered Dietician: $25 copay (unlimited visits, no referral needed, currently an open network)Providers can submit claim to UMR, or Members can pay provider and then submit Medical Claim Form to UMR for reimbursement.MASSAGE THERAPY (open network), ACUPUNCTURE (open network), and CHIROPRACTIC (in-network):$25 copay, $1000 bundled limit per year, no referral needed .Providers can submit claim to UMR, or Members can pay provider and then submit Medical Claim Form to UMR for reimbursement.TOBACCO CESSATION CLASSES:Plan members can be reimbursed for tobacco cessation programsOverview and reimbursement form can be found at www.umr.com, on the Bulletin Board (Wellness page), or in the Document Library.PRESCRIPTION and OVER-THE-COUNTER TOBACCO CESSATION MEDICATIONS:Plan covers at 100%.A prescription is needed for tobacco cessation medications to be processed with no copay.MENTAL HEALTH COUNSELING:Plan covers with a $25 copay, in-network.2017 Employee Benefits Summary Page 12 of 52

LOCATION THE WELLNESS CLINIC2601 Midpoint Drive Suite 100TFort Collins, CO 80525 he Wellness Clinic, operated by Marathon Health, focuses on helping people live the healthiest life possible. Services include primary care, healthCENTER HOURS coaching, group wellness programs, more time with your provider, little to no Mon, Wed, Fri wait time before your scheduled appointment, onsite medication dispensing, and online appointment scheduling. 7:00am - 4:00pm Tues, Thurs8:30am - 5:30pm Services are provided at no additional cost and available to employees, spouses, and dependents (ages 2 years and older) enrolled in the County medical plan. PHONE TO SCHEDULE APPOINTMENTS Please call (970) 980-2425(970) 980-2425 Go online at www.marathon-health.com/myphr. • Hip pain Who can use The Wellness Clinic? • Knee pain Services are available to employees, spouses, and • Nausea and vomiting dependents (ages 2 and older) enrolled in the County • Nosebleed medical plan. • Shoulder painPRIMARY EXAMPLES• Bronchitis CARE • Common cold • Constipation Do I need an appointment to use these services? • Cough • DiarrheaSERVICES • Ear pain • Sinus infections • Eye infections • Skin infections/rash • Headache • Strep throat The Wellness Clinic operates on an appointment basis. Marathon Health offers the convenience of online appointment scheduling or by phone. (See above.) If you • Asthma • Gastroesophageal would like to be seen as soon as possible, we recommend EXAMPLES• Coronary arteryreflux disease calling to discuss your symptoms and find out if a same-day CHRONIC disease • Hypertension appointment is available.CONDITION • COPD • Low back pain • Congestive heart failure • Metabolic syndromeCOACHING • Depression • Osteoarthritis • Rheumatoid arthritis How long should an appointment take? • Diabetes • Sleep Apnea Most appointments for sick care will take about 20-30 minutes. Appointment times vary. Physical exams are HEALTH SCREENINGS HEALTH COACHING scheduled for one hour, a Comprehensive Health Review • Blood Pressure • Nutrition (CHR) can last up to 45 minutes, while health coaching and • Physical activity chronic condition coaching visits are generally 30 minutes. • Tobacco cessation Will I have to complete a new Health Risk Assessment • Stress management (HRA)? • Weight lossEXAMPLESPREVENTION • Body Mass Index • Cholesterol • Glucose Employees and spouses who wish to use The Wellness Clinic for the first time are required to schedule an appointment for a biometric screening to assess blood pressure, height, weight, glucose and cholesterol levels, as well as complete an online Health History and Risk Assessment (HHRA).

dental insuranceADVANTAGES OF THE DELTA DENTAL PPO PLUS PREMIER PLAN SAVINGS: Delta Dental PPO dentists offer members the greatest savings so your annual maximum will go further. Andyoustillsavemoneyifyouneedaservicethatisnotcovered. Non-coveredserviceswillbebilledatadiscounted rate if you go to a PPO dentist. CHOICE: If you choose to visit a Premier dentist, you will still see savings because Premier dentists also accept discounted fees (however, discounts are greatest when you see a PPO dentist. NETWORK: To find a participating dentist, visit www.deltadentalco.com . Make sure you’re searching for a PPO dentist. You may also call Customer Relations at 1-800-610-0201.Coverage Description PPO Plus Premier Non-Participating Dentist DentistTYPE A DIAGNOSTIC & PREVENTATIVE SERVICES* 100%** 100%** (Exams, x-rays, cleanings)TYPE B BASIC SERVICES 80%** 80%** (Fillings and other standard dental procedures) MAJOR SERVICES 50% 50% (Bridges, dentures, implants, TMJ, and other complex issues)TYPE C DEDUCTIBLE*** $50 $50 Individual $100 $150 Family ANNUAL MAXIMUM BENEFIT (per person) $1,500 $1,500 TMJ LIFETIME MAXIMUM (per person) $1,000 $1,000ORTHODONTIA LIFETIME MAXIMUM (for children and adults) $1,000 $1,000 * D iagnostic and preventative care services do not count against the annual maximum. ** You and your family members may visit any licensed dentist, but will enjoy the greatest out-of-pocket savings if you see a Delta Dental PPO dentist. There are three levels of dentists to choose from: • PPO Dentist — Payment is based on the PPO dentist’s allowable fee, or the actual fee charged, whichever is less. • Premier Dentist — Payment is based on the Premier Maximum Plan Allowance (MPA), or the fee actually charged, whichever is less. • Non-Participating Dentist — Payment is based on the non-participating MPA. Members are responsible for the difference between the non-participating MPA and the full fee charged by the dentist. *** Applies only to Type B & C ServicesYOUR VISION CARE PROGRAMAs a Delta Dental member, you are eligible for vision care savings offered through EyeMed VisionCare. The program is available to all subscribers and eligible dependents. However this plan cannotbe combined, or used in conjuction, with any other vision care plans. If you are enrolled in a fundedvision care program, the discount plan can only be utilized separate from your funded program.For more information on this program, please go to the Benefits page on the Bulletin Board. Look forDelta Dental, Employee Education Packet.2017 Employee Benefits Summary Page 14 of 52

vision insurance VSP Provider Network: VSP ChoiceBenefit Description Copay FrequencyWThelliVsisiisonaEvxaomluntary, emFopcluoseyseoen-ypoauirdeyseus panpYdoluoervmeCroeavlnlewrtaeaglllneevwsisisthioanVScPaPrroevipdelran. Note tha$t15this policyEivsercy o12mmponltehtsely separate from the one eye exam a year that is available through the medical insurance.Prescription Glasses $15 See frame and lenses $175 allowance for a wide selection of frames Included inYour VSP Vision Benefits SummaryFrame Prescription $195 allowance for featured frame brands Every 24 months 20% savings on the amount over your allowance Glasses $95 Costco® frame allowancepLAlaLRneI.nMsEeRs COUNTY GOVERNMSEiNngTleanvidsioVnS, Plinperdobviifdoecayl,oaundwiltinheadntraiffofcoardl laebnsleeseye care Included in Every 12 months Prescription Polycarbonate lenses for dependent children Glasses Standard progressive lenses VS$P55Provider Network: VSP Choice $$195C50o--p$$a1107y55BLeennseEfnithancements DePCsrucesmrtiopiumtmioppnroroggreresssisvievelelennsesess EvFerrye1q2umeonncthys Average savings of 20-25Y%ouornCotvheerralgeensweitnhhaanVcSePmPernotvsiderWellVision Exam $F1o7c5uasleloswoannycoeufroer yceosntaancdtso; vceorpaallywdeollensesnsot apply $15 Every 12 monthsContacts (instead of Contact lens exam (fitting and evaluation) Up to $60 Every 12 monthsPgrlaessscerisp)tion Glasses See frame and lenses $15FDriabmeetic Eyecare Plus m$Sw$$2m1910ei79aat5%rh55cyvCuidaaacsloliaplealalosovrspbtwiwdcnleryaeaoegt. enln®gsAacscestfo.eerenkanLdefmfiyomotrtohareoriuettafiaardeoatlwVianliamootSib(duwnoAPeresauMetdnniasdcDocten)cfeeoldr.etayvRoccemeertoritdoefoioyninrsobradeuordliaanrfsensacfatredatrlaile,sioomlgsenw.lneaawisunnictgchoefmmoraeedaliingcdiabl laecgomev-eerremalagbteeerds Included in EveArsy n2e4emdoendthsProgram PrGesl$ac2sri0spetsionLensesELextnrsa ESnahvainngcsements GlaSPEsixonstlgryeaclsea$ar2vbni0soditonoSnau,stenlpingeleelnanddssbseoeisnfsoffcoearaldt,uearnpedednlfidrnaeemndtetcrbihforiladcnardel nsle. nGsoesto Included in Every 12 months Prescription SP2m0troae%nnmtdshiuaasmrvdoinfppgyrrsoooguogrrnreelaassssdsitidvvWeietieolleelnlnnVassilseegisoslansEsxeasma.nd sunglasses, vsp.com/specialoffersGfolar sdseetsails. 12 ReCtinuastloSmcrpereonginregssive lenses including lens enhancem$e5n5ts, from any VSP provider within $95 - $105 Every 12 months $150 - $175 NAvoemraogree sthaavinngas$o3f92c0o-p25a%y oonnrotuhteinrelernestineanlhsacnrceemninegntsas an enhancement to a WellVision ExamContacts (instead of La$CAs1evo7ern5rVtaaaigslclioetowln1e5anC%nsocoererfxeffaoctmhrtieco(onfrietntgtinaugclatsar;npcdroicepevaayolurda5ot%eiosnon)ffotthaeppprloymotional price; discounUtspotnoly$6a0vailable fromEvceornytr1a2cmteodnftahcsilitiesglasses)ViDsiiat bvsepti.ccoEmyefcoarrdeePtaluilss, if you pSmlaeanrcvtuiocleasrsedereealgapetenrodevrtiaodtYeidoorinauobr(tAheCMetoircDvt)ehe.rayRaenegtadeiniVswaeSliatPshscnerOee, ugtewtln-aooiunrfck-gNopfemortrowaevoaildirngkedibrP.laregomvei-edremelrabsteerds Progress$iv2e0Lenses ........................A...s....n...e...e....d...e. udp to $50ExParmog.r..a...m............................................................w....i.t..h....d. uiapbteote$4s5. LimiLtainteiodnBsifaoncdalcLoeonrsdeisna...t..i.o...n.....w....i.t.h.....m.....e...d...i.c...a...lucpotvoe$ra50geFrame ................................................................m....a...y.....auppptloy. $A7s0k youLirnVeSdPTrdifoocctaolrLfeonrsdeest.a...i.l..s.................................. up to $65 Contacts .................................................................... up to $105Single Vision Lenses ........................................... up to $30 Glasses and SunglassesCoverage with a participating retail chain mEaxytbread$if2fe0retnot. Osnpceenydouor bnenfeefaittius reeffdecftirvaem, viesitbvsrpa.cnodms.foGr doettaoilsv. sCpov.ceroamge/isnpfoermcaiatiolonfifsesrusbjfeocrt tdo echtaanilgse. . In the event of a conflict between thisinformation and your organization’s contrac2t 0wi%th VsSaPv, itnhegsteromns oafdthdeitcioonntraalctgwlaillspsreevsaial. Bnadsesduonngalpapslisceabsl,eilnacwslu, bdeinnegfitslemnasy evanryhbaynlcoceamtioenn. ts, from any VSP provider within 12 months of your last WellVision Exam.Extra Savings Retinal Screening No more than a $39 copay on routine retinal screening as an enhancement to a WellVision Exam Laser Vision Correction Average 15% off the regular price or 5% off the promotional price; discounts only available from contracted facilities Your Coverage with Out-of-Network ProvidersVisit vsp.com for details, if you plan to see a provider other than a VSP network provider.Exam .............................................................................. up to $45 Lined Bifocal Lenses ........................................... up to $50 Progressive Lenses ............................................. up to $50Frame ............................................................................ up to $70 Lined Trifocal Lenses ......................................... up to $65 Contacts .................................................................... up to $105Single Vision Lenses ........................................... up to $30Coverage with a participating retail chain may be different. Once your benefit is effective, visit vsp.com for details. Coverage information is subject to change. In the event of a conflict between thisinformation and your organization’s contract with VSP, the terms of the contract will prevail. Based on applicable laws, benefits may vary by location.Contact us. 800.877.7195 | vsp.com1Brands/Promotion subject to change.©2014 Vision Service Plan. All rights reserved. VSP, VSP Vision care for life, and WellVision Exam are registered trademarks of Vision Service Plan. Flexon is a registered trademark of Marchon Eyewear,Inc. All other company names and brands are trademarks or registered trademarks of their respective owners.2017 Employee Benefits Summary Page 15 of 52

EMPLOYEE COST short-term disabilityWAITING PERIODAMOUNT PAID Group Disability Income Insurance provides you with benefits to replace part of your paycheck when you can’t work because of a sickness or injury. When your claim is approved, you will receive either a weekly benefit (Short Term Disability) or monthly benefit (Long Term Disability). • 100% Employer Paid • Greater of 14-day waiting period, or the exhaustion of your accrued sick leave. During this time, you may use your available vacation and/or sick time. • 60% of Weekly Earnings, with a weekly benefit minimum of $25, and a maximum of $1,250. • Provides coverage for up to 11 weeks, as approved. long-term disability Group Disability Income Insurance provides you with benefits to replace part of your paycheck when you can’t work because of a sickness or injury. When your claim is approved, you will receive either a weekly benefit (Short Term Disability) or monthly benefit (Long Term Disability).EMPLOYEE COST • 100% Employer PaidWAITING PERIODAMOUNT PAID • 90-day waiting period before benefits begin.AMOUNT PAID • 60% of Monthly Earnings, with a weekly benefit minimum of $50.(AFTER 2 YEARS) • Will pay up to 2 years (up to a max of $5,000 per month), if you are disabled that long.NOTE ABOUT OTHER GROUP • After 2 years, the definition of disability will change from “unable to perform your job” to “totallyDISABILITY BENEFITS disabled from any job for which you are reasonably trained”.PRE-EXISTING CONDITION • If your disability still qualifies, the policy would continue to pay you until you reach Social Security AgeCLAUSE or until you are no longer disabled. (if your disability does not qualify, the payments will stop). • This policy pays secondary to other group disability benefits (i.e., Workers Compensation, Social Security), if applicable. If you are receiving other qualifying payments, those payments will be subtracted from the amount that this policy will pay. • If you have been treated for any medical condition in the 3 months immediately prior to your effective date, and if that condition causes your disability in the first 12 months of your coverage, then no benefits will be payable under this policy. Once you have been covered for 12 months, the pre-existing condition limitation will no longer apply to you.2017 Employee Benefits Summary Page 16 of 52

Basic Life Insurance with accidental death & dismemberment The charts on the next two pages provide an overview of your Life/AD&D insurance benefits. These plans offer your family financial protection in the event of your death. Basic Life/AD&D is provided by Larimer County at no cost to you. You also may purchase optional life insurance for your dependents.EMPLOYEE COVERAGE COVERAGE AMOUNT EMPLOYEE COST REDUCTION IN COVERAGE Your annual salary or $10,000 100% Employer Paid Benefit coverage reduces at whichever is greater. the following ages: $0.76/month Age 65: to 65% (Adjusts as salary changes.) (Regardless of number of Age 75: to 45% Age 80: to 30%SPOUSE COVERAGE $5,000 dependents covered.) $500CHILD COVERAGE $2,000 Children between the ages of 14 days and 6 months. Unmarried dependent children over the age of 6 months, up to age 26 years. supplemental term life insurance This is a voluntary, employee-paid supplemental term life insurance policy. Supplemental life insurance coverage is portable, so if you leave employment, you can take this coverage with you and continue to pay the same premium as if you were an active employee. All rates are guaranteed through 12/31/2017. COVERAGE AMOUNT COVERAGE RATES REDUCTION IN INCREMENTS COVERAGEEMPLOYEE COVERAGE $10,000 - $500,000 $10,000 See Chart Benefit coverage reducesSPOUSE COVERAGE $10,000 - $500,000 $10,000 at the following ages:(Employee must be enrolled to obtain coverage for $0.05 per $1,000spouse.) Up to $20,000 $2,000 of coverage Age 65: to 65%CHILD COVERAGE Age 75: to 45%(Employee must be enrolled to obtain coverage for Age 80: to 30%children.)SUPPLEMENTAL LIFE Age of Employee Rate GUARANTEE ISSUE FOR INCREASES AVAILABLE FOR RATE CHART or Spouse (Standard) CURRENT ENROLLEES DURING OPEN ENROLLMENT:(Cost per month/ per $1,000 coverage) Less than 30 0.05 Employee: At Open Enrollment, you can elect to increase your current 0.08 coverage amount the lesser of $20,000, not to exceed $200,000, withoutHOW TO USE THIS CHART 30 - 34 0.09 providing proof of good health. 35 - 39 0.13 Spouse: At Open Enrollment, you can elect to increase current spouseTo determine your monthly premium: 40 - 44 0.20 coverage the lesser of $10,000, not to exceed $30,000, without providing 0.33 proof of good health.1. Select the total amount of 0.57 Children: At open enrollment, you can elect to increase your current 0.87 child(ren) coverage up to $14,000 without providing proof of good health.coverage you want. 45 - 49 1.68 2.72 All new applications or applications for an increase in coverage2. Divide by 1,000. 50 - 54 beyond the Guaranteed Issue Coverage offered require the3. Multiply by the rate shown on the 55 - 59 completion of an Evidence of Insurability form, which ischart for your age. available on the Bulletin Board/Benefits page.4. The rate changes as you move 60 - 64 EVIDENCE OF INSURABILITY (Proof of Good Health)the age bands. 65 - 69 70+2017 Employee Benefits Summary Any coverage beyond the Guaranteed Issue amount will be subject to approval by Voya based on the health information listed on the Evidence of Insurability form. Voya may contact you for further medical information, blood tests, physicals, etc., based on their review of your health statement. Page 17 of 52

voluntary accidental death & dismemberment Voluntary Accidental Death and Dismemberment (AD&D) insurance pays your beneficiary a death benefit if you die due to a covered accident, and also pays you a benefit for certain accidental losses. AD&D covers losses that occur away from work or at work. Benefits are paid in addition to any life insurance or Worker’s Compensation benefits you collect. This plan can be added, dropped, or changed at any time.NUMEROUS BENEFITS, INCLUDING: FAMILY MEMBER COVERAGE AMOUNTS REDUCTION IN Employee COVERAGE 100% of the amount of coverage purchased in the event of Spouse accidental loss of life, two limbs, the sight of both eyes, one limb and Children Increments of $25,000, to Benefit coverage reduces the sight of one eye, or speech and hearing in both ears. a maximum of $500,000 at the 50% for accidental loss of one limb, sight of one eye, or speech or Increments of $25,000, to following ages: hearing in both ears. a maximum of $250,000 Age 65: to 65% 25% for accidental loss of thumb and index finger of the same hand. Age 75: to 45% Increments of $5,000, Age 80: to 30% not to exceed $25,000RATE CHART - EMPLOYEE & SPOUSE RATE CHART - CHILD(REN)Amounts of Your Cost Spouse Cost Amounts of Child(ren)Insurance Insurance $25,000 $0.50 $0.50 $0.20 $50,000 $1.00 $1.00 $5,000 $0.40 $75,000 $1.50 $1.50 $10,000 $0.60 $100,000 $2.00 $2.00 $15,000 $0.80 $125,000 $2.50 $2.50 $20,000 $1.00 $150,000 $3.00 $3.00 $25,000 $175,000 $3.50 $3.50 $200,000 $4.00 $4.00 $225,000 $4.50 $4.50 $250,000 $5.00 $5.00 $275,000 $5.50 $300,000 $6.00 $325,000 $6.50 $350,000 $7.00 $375,000 $7.50 $400,000 $8.00 $425,000 $8.50 $450,000 $9.00 $475,000 $9.50 $500,000 $10.002017 Employee Benefits Summary Page 18 of 52

Flexible spending accountsThere are two types of Flexible Spending Accounts (FSA). The first is a Health Care Flexible Spending Account and the second is a Dependent CareFlexible Spending Account. The plan year runs from January 1st through December 31st.99 Your participation in a FSA plan allows a portion of your salary to be redirected to provide reimbursement for these types of expenses. • Health Care: To be eligible for reimbursement, the expense must be incurred for medical care that is not reimbursed from any other source. Medical care means the drug or service is needed to treat a medical condition. • Dependent Care: Work-related day care expenses for a qualifying dependent.99 At the beginning of each plan year, you elect a specific dollar amount for each FSA you wish to participate in. • Health Care - $2,550 maximum. • Dependent Care - $2,500 maximum if “married, filing separately” or $5,000 maximum if “married, filing jointly” or “single”.99 Participation in one or both FSAs can save you money by reducing your taxable income because taxes will be calculated after the elected amount is deducted from your salary.99 Your taxable income will also be reduced for Social Security calculation; therefore, there may be a corresponding reduction in Social Security benefits.“Use It or Lose It” RuleYou can carryover up to $500 of your unused WageWorks Healthcare FSA balance remaining at the end of a plan year to the following plan year.Any balance exceeding $500 after the end of the run-off period (90 days from the end of the plan year) will be forfeited.Any unused Dependent Care balances cannot be carried over and will be forfeited after the end of the run-off period (90 days from the end of theplan year).More InformationMore information about the FSAs are provided on the following pages. HEALTH CARE ACCOUNT DEPENDENT CARE ACCOUNTWHAT IT COVERS Expenses must be incurred for medical care that Work-related daycare expenses for a qualifying is not reimbursed from another source. Medical dependent. care means the drug or service is needed to treat a $2,500 medical condition. (if married, filing separately)CONTRIBUTION $2,550 $5,000 MAXIMUMS (if married, filing jointly or single)2017 Employee Benefits Summary Page 19 of 52

Flexible spending accounts There are two types of Flexible Spending Accounts (FSA). The first is a Health Care Flexible Spending Account and the second is a Dependent Care Flexible Spending Account. Your participation in a FSA plan allows a portion of your salary to be redirected on a pre-tax basis to provide reimbursement for these types of expenses.WHAT CAN A WAGEWORKS FLEXIBLE SPENDING ACCOUNT DO FOR ME?Save between 25% & 40% on everyday expenses. Open a WageWorks Flexible Spending Account (FSA) during Open Enrollment and good thingshappen. You have money ready for eligible expenses not covered by your insurance, saving you 25% - 40%.HOW DOES IT WORK?You can sign up for an FSA during open enrollment. Each paycheck, you set aside some of your pay, before taxes, to use for eligible expenses.This is how you save money: $100 put into your FSA is $100 to spend on eligible expenses. Without an FSA, you pay taxes, leaving $60 or $75 topay for the same eligible expenses.WHAT IS THE take care® CARD?Use your take care® Card instead of cash or credit at health care providers and pharmacies for eligible services, goods, and prescriptions.Typical expenses include co-pays for doctor visits and prescriptions, dental and orthodontia expenses, vision care, prescribed over-the-counter(OTC) drugs and medications, and non-drug OTC items and devices.IS IT HARD TO USE MY FSA?Using your FSA is easy. When you elect a health care FSA, your account is funded with the full amount you’ve chosen at the beginning of the year.As soon as that happens, it’s ready to use for eligible expenses. Throughout the year, you ‘pay your account back’ with pre-tax contributionsfrom your paycheck. Accessing your account is easy:1. take care® Card. Use it instead of cash at health care providers and wherever accepted for health-related services and health expenses.2. Pay Me Back. File a claim online, by fax, or mail for reimbursement.3. On The Go. Use our mobile website to view your account or file a claim.You can also choose a WageWorks Dependent Care FSA to help with the cost of care for eligible children or aging parents while you are at work.A dependent care FSA works a lot like a health care FSA, but your account is funded each payroll period, so funds are available as contributionsare taken from your paycheck.OVER-THE-COUNTER MEDICATIONSIn March 2010 the Patient Protection and Affordable Care Act was signed into law.As a result of this new Act, effective January 1, 2011, it is required that reimbursement for OTC medicines and drugs be accompanied by aphysician’s prescription in order to be reimbursed under Health Flexible Spending Accounts (FSA’s), Health Reimbursement Arrangements(HRA’s), and Health Savings Accounts (HSA’s).OTC drugs and medicines will continue to be eligible for reimbursement from these benefit plans as long as the reimbursement request isaccompanied by a doctor’s prescription.As a general rule, any OTC drug or medicine that you take orally or topically will require a doctor’s prescription. For example, cough medicines,pain relievers, acid controllers, and diaper rash ointments will require a doctor’s prescription.NOTE: You can use the take care® Card to pay for OTC drugs and medicines only if a valid prescription is presented at the time of purchase, andthe purchase is made at a pharmacy counter and dispensed as a prescription item.To learn more and to view a list of common items that can and cannot be reimbursed without a doctor’s prescription, go to takecareWageWorks.com, click on the employee tab, then click on the New Rules Regarding Over the Counter drugs link.2017 Employee Benefits Summary Page 20 of 52

Flexible spending accounts YOUR FLEXIBLE SPENDING ACCOUNT FEATURES A $500 CARRYOVER On October 31, 2013, the U.S. Department of the Treasury modified the “Use It or Lose It” rule which required any leftover balance in a Healthcare FSA to be forfeited at the end of the plan year. Under the rule, you can carryover up to $500 of your unused WageWorks Healthcare FSA balance remaining at the end of a plan year, so you don’t lose all of your unused funds. WHAT DOES THIS RULE MEAN FOR YOU? This rule limits your risk of losing some unused funds and gives you more control and flexibility in managing your out-of- pocket healthcare expenses. NO MORE… • Trying to precisely predict what your healthcare expenses might be for the year • Worrying about losing money left unspent in your FSA at the end of the plan year • Rushing to spend the remaining balance in your FSA at the end of the plan year WHAT SHOULD YOU DO? • Review your current balance and your planned expenses for the remainder of this year. Note that up to $500 of any remaining balance from the current plan year will be carried over into the next plan year account. • It will not affect your election limit for the next plan year – you can carry a total balance of the full election amount ($2,550), plus any carryover from (up to $500) for a total balance of up to $3,050.Go to takecareWageWorks.com for more information.2017 Employee Benefits Summary Page 21 of 52

Flexible spending accountsIMPORTANT INFOR MATIONWhat is the take care Flexible Benefit plan? i already have health insurance. Why should i participate in theIt’s a benefit provided by your employer that lets you set aside a certain Health Account?amount of your paycheck into an account before paying income taxes. The Health Account is used to pay for expenses not covered by insur-Then, during the year, you can use funds in the account to pay for ance. These include co-pays, prescribed over-the-counter medications,qualified expenses with the untaxed dollars. You are not taxed on the glasses, contacts, orthodontics, and prescription drugs, just to namedollars you use in your take care account(s). a few.What are the benefits of participating in a Flex plan? i don’t use my employer’s health insurance. can i still save?Your biggest benefit is saving payroll withholding taxes. What that YES. You can still set aside money through regular payroll deductionsmeans to you is that you’ll save $25 - $40 on every $100 you budget (before taxes are taken out) to budget and pay for qualified expenses.to pay for qualified expenses with the money in your flexible benefit Remember, a qualified expense paid from this plan cannot be reim-account. That’s because you don’t pay taxes on the money you set bursed from another plan.aside each pay period for your flex account. (Your savings are basedon the percentage of payroll taxes you would have paid had you not i take a dependent care credit on Form 1040. Will thisput your money into a flex account.) Dependent care Account save more? The more you earn, the more you’ll save. In addition, you’ll also saveWhat expenses qualify for payment with my Flex Dollars? social security tax (FICA) with a Dependent Care Account. So don’tMost qualified expenses are for goods or services that you’ll buy any- wait until April 15 to take the credit. Now you can save taxes on everyway. They include health care costs such as co-pays and doctors’ fees; paycheck. Which is best for you? Visit our website and use our easyprescribed over-the-counter drugs and prescriptions; dental and eye calculator to determine your savings.care expenses; and day care expenses for dependents so you can work. if i set aside part of my pay, won’t i make less money?How do i pay for qualified expenses? NO. For every dollar you set aside to pay qualified expenses, youYour take care® Visa® flex benefits card is the most convenient way to save FICA, federal income tax and (where applicable) state withhold-pay. And what’s best, you don’t have to reach into your pocket when ing. Your net take-home pay will increase by the taxes you save. Plus,you use the card to pay qualified expenses. By paying with the card, when you pay a qualified expense or receive a cash reimbursement,your purchase is deducted from the appropriate balance in your take it’s TAX-FREE.care account(s). Note: Effective January 1, 2011, you will not be ableto use the take care card to pay for over-the-counter (OTC) medi- can i change my contributions during the year?cines. These items must be paid for with a personal check, cash, credit YES, but only in certain situations. For the Health Account andor debit card and then a “Pay Me Back” claim must be submitted with Dependent Care Account, you can change your election if you have aa doctor’s prescription for the OTC item(s) and a receipt, in order to change in status or a change in your employment or the employmentbe reimbursed from your flex benefit account. of your spouse or a dependent.Do i need to file claim forms? What if i don’t use all of the money in my account?You only need to file a claim when purchasing OTC items or when the Generally, unused balances may not be paid to you in cash or used inmerchant or provider does not accept your take care card. It is easy to a later year. However, for the Health FSA or Dependent Care Account,file a claim. Just complete a claim form, attach a copy of the receipt(s), your employer may have elected to allow you to incur expenses up tothen send to your plan service provider. You’ll receive your TAX-FREE 2-1⁄ 2 months after the plan year end and use the remaining plan yearreimbursement in a short time. Even if you use your take care card, balance to reimburse those expenses.you are required to keep receipts. Occasionally, you may be asked toprovide documentation of purchases made with your take care card. What happens to my account if i terminate employment? You may request reimbursement from your FSA for qualified expensesHow does money get deposited into my account? incurred prior to your termination. Check your Summary PlanThrough regular payroll deductions. It’s that simple. Estimate how Description for additional rights provided by your employer’s plan.much you spend annually on the expenses that qualify to be paidfrom your flex account, then enroll! (See worksheet on page 6 of Are there any negatives that i should know about?this booklet.) Because you may not pay social security tax on the amount of gross pay you set aside for qualified expenses, your social security benefitsHow do i know how much is available for me to spend? at retirement may be slightly reduced. However most tax advisorsYour balance and other account details are always available online recommend taking advantage of current tax-savings opportunities likeor by calling the Flex Hotline. take care. Also, if disability insurance is paid on a pre-tax basis, any future benefits you receive will be taxable.Must money be deposited in my account before i pay expensesor file a claim?NO. The entire annual amount you elect for the Health FlexibleSpending Account (FSA) is available on the first day and throughoutthe plan year. However, funds in the dependent care account areavailable only when they are deposited into your account. takecareWageWorks.com TCWW_3622_TCPLB1 (Sep 2010) Copyright 2010 WageWorks, Inc. Page 22 of 522017 Employee Benefits Summary

Flexible spending accounts foQruyaoluifrytinagkEEcxapErnEspElsanThe following health care expenses qualify for reimbursement under your take care plan.*Only health care expenses not reimbursed by insurance can be claimed. Prescription (Rx) required beginning 1/1/2011.Acupuncture (excluding remedies Eyeglasses prescribed by your doctor Psychiatric care and treatments prescribed by Eye examination fees Psychologist and psychiatrist fees acupuncturist) Eye surgery (cataracts, LASIK, etc.) Radiology Hearing devices and batteries Routine physicals and other non-Alcoholism treatment Home health careAmbulance Hospital bills diagnostic services or treatmentsArtificial limbs/teeth Insulin Smoking cessation over-the-counterChiropractors Laboratory feesChristian Science practitioner’s fees Laser eye surgery drugs (Rx)Contact lenses and solutions Office visits Smoking cessation programsCo-payments (doctor, dental, vision, Obstetrics and fertility Surgical fees Oral surgery Weight loss over-the-counter drugs (Rx) pharmacy) Orthodontic fees Weight loss programs with a doctor’sCosts for physical or mental illness Orthopedic devices Osteopath fees letter of medical necessity confinement Over-the-counter drugs that are WheelchairCrutches Vitamins, with doctor’s letter of medicalDeductibles medically necessary like allergyDental fees (cosmetic procedures medications, aspirin or antacids (Rx) necessity Oxygen X-rays and MRI not eligible) Periodontist feesDentures Physician fees (cosmetic proceduresDiagnostic fees not eligible)Dietary supplements and vitamins with Podiatrist fees Prescribed medicines doctor’s letter of medical necessityDrug and medical supplies (syringes, needles, etc.)Endodontist feesItems requiring a physician’s letter listing a medical condition making the item necessary.*Bedpans and ring cushions Multivitamins Therapeutic support glovesBoost®/Pediasure® Oxygen VitaminsFoot Spa Reconstructive surgery in connection Weight loss programs and feesHerbsMassagers with birth defect, disease or accident pertaining to a specific diseaseMassages Special supplements Wigs for hair loss caused by diseaseMinerals Special school for disabled child Special teeth cleaning systemHealth care expenses that do not qualify for reimbursement under an FSA plan.*Cosmetic surgery, procedures and/or Over-the-counter items, drugs or for insurance coverage (Payroll- medications medications that are not prescribed deducted premiums sponsored by by your physician your employer are eligible under theDental bleaching Premium Only Plan.)Hair restoration (procedures, drugs or Weight loss programs for general health or appearance medications)Health club or gym memberships for Mail order prescriptions from another country general healthMarriage and family counseling Premiums you or your spouse paytakecareWageWorks.com *Plan restrictions may apply. Check with your plan administrator. Page 23 of 522017 Employee Benefits Summary

Flexible spending accountsAccepted Over-the-Counter (OTC) items.*Antiseptics Diabetic syringes Personal Test Kits Diabetic test strips Cholesterol testsPrescription (Rx) required beginning 1/1/2011. Glucose meters Colorectal cancer screening tests Glucose tablets (Rx) Home drug tests Antiseptic wash or ointment for Ovulation indicators cuts or scrapes (Rx) Ear/Eye Care Pregnancy tests Antiseptic mouthwash (Rx) Letter of Medical Necessity required from a physician (LOMN). Skin Care Benzocaine swabs (Rx) Prescription (Rx) required beginning 1/1/2011. Boric acid powder (Rx) Prescription (Rx) required beginning 1/1/2011. First aid wipes (Rx) Airplane ear protection (LOMN) Hydrogen peroxide (Rx) Ear drops for swimmers (Rx) Acne medications (Rx) Iodine tincture (Rx) Ear water-drying aid (Rx) Anti-itch lotion (Rx) Rubbing alcohol (Rx) Earwax removal drops (Rx) Bunion and blister treatments (Rx) Sublimed sulfur powder (Rx) Homeopathic earache tablets (Rx) Cold sore and fever blister Contact lens solutionsCold, Flu, Asthma and medications (Rx)Allergy Medications Health Aids Corn and callus removal medications (Rx) Diaper rash ointment (Rx)Prescription (Rx) required beginning 1/1/2011. Prescription (Rx) required beginning 1/1/2011. Eczema cream (Rx) Medicated bath products (Rx) Allergy medications (Rx) Anti-fungal treatments (Rx) Bronchodilator/Expectorant tablets (Rx) Denture adhesives Stomach Care Bronchial asthma inhalers (Rx) Diuretics and water pills (Rx) Cold relief (liquid, tablets or drops) (Rx) Hemorrhoid relief (Rx) Prescription (Rx) required beginning 1/1/2011. Cough relief (liquid, tablets or drops) (Rx) Lice control Flu relief (liquid, tablets or drops) (Rx) Medicated bandages Acid reducing gum, liquid and Medicated chest rub (Rx) Motion sickness tablets (Rx) tablets (Rx) Nasal decongestant spray, drops or Respiratory stimulant ammonia (Rx) Sleeping aids (Rx) Anti-diarrhea medications (Rx) inhaler (Rx) Gas prevention (liquid, tablets Sinus and allergy nasal spray (Rx) Pain Relief Homeopathic sinus medications (Rx) or drops) (Rx) Sinus medications (Rx) Prescription (Rx) required beginning 1/1/2011. Ipecac syrup (Rx) Vapor patch cough suppressant (Rx) Laxatives (Rx) Arthritis pain reliever (Rx) Pinworm treatment (Rx)Diabetes Bunion and blister treatments (Rx) Prilosec® (Rx) Diabetic lancets Itch relief (Rx) Upset stomach medications (Rx) Diabetic needles Orajel® (Rx) Diabetic supplies Pain relievers, aspirin and non-aspirin (Rx) Throat pain medications (Rx)Over-the-Counter (OTC) items* Letter of Medical Necessity required from a physician (LOMN). Prescription (Rx) required beginning 1/1/2011.Adhesive or elastic bandages Gloves and masks (LOMN) Saline nose drops (Rx)Blood pressure meter Herbs (Rx) Special supplements (Rx)Cold or hot compresses Leg or arm braces Special teeth cleaning system (Rx)Eye drops (Rx) Massagers (LOMN) ThermometersFoot spa (LOMN) Minerals (Rx) Vitamins (Rx)Gauze and tape (LOMN) Multivitamins (Rx)OTC not acceptable* Dental floss Oral care Deodorants Petroleum jelly Aromatherapy Feminine care Shampoo and conditioner Baby bottles and cups Hair regrowth Skin care Baby oil Low “carb” foods Spa salts Baby wipes Low calorie foods Sun tanning products Breast enhancement system Mouthwash Toothbrushes Cosmetics Cotton swabs takecareWageWorks.com Page 24 of 52TCWW_4213_QEList (Dec 2010) *Plan restrictions may apply. Check with your plan administrator.2017 EmpColpoyryigehte20B10eWnaegfeWitosrksS, Inucm. mary

s.125 flexible benefits plan regulationsA S.125 Flexible Benefits Plan allows you to pay for certain payroll-deducted insurance premiums with pre-tax dollars and establish pre-tax Health Careand Dependent Care Flexible Spending Accounts (FSA). Internal Revenue Code Sections 125 and 129 govern this plan, as well as the plan document. TheCounty’s plan year is January 1 through December 31.TAXABLE INCOME REDUCTION: When you enroll in the S.125 Flexible Benefits Plan, you agree to reduce your taxable income. The money is, in effect,converted from income into a non-taxed benefit. This income reduction allows the County to fund your premiums and/or the eligible reimbursementaccounts with pre-tax dollars. For example, if you make $2,500 per month and contribute to the FSA in the amount of $300 per month, your income is“reduced” so that you only pay income taxes on $2,200 per month. The advantage is that you are using non-taxed dollars instead of taxed dollars to pay foreligible expenses. Note that participating in the S.125 Flexible Benefits program will lower your Social Security reportable wages. This is the amount uponwhich your Social Security benefits are calculated.PREMIUM CONVERSION PORTION: The premiums you can pay with pre-tax dollars are payroll-deducted health insurance, dental insurance, vision careinsurance, and Aflac supplemental insurance premiums. We will automatically deduct these premiums on a pre-tax basis, unless you request duringenrollment to have them deducted after tax.FLEXIBLE SPENDING ACCOUNTS PORTION: You can also set up Health Care and Dependent Day Care Flexible Spending Accounts. See the Flexible SpendingAccounts page for more information.OPEN ENROLLMENT REQUIREMENT: At the beginning of every new plan year (or when you are first hired), you make an irrevocable election of yourbenefits for the plan year. You cannot change your elections during the plan year unless you come in within 31 days of a qualified status change (see nextsection for more details).QUALIFIED “STATUS CHANGES”: You cannot change your plan year benefits election mid-year, unless you make a new election within 31 days of an allowable“status change” as determined under the IRS regulations and the S.125 Flexible Benefits Plan Document. Also Note: Mid-year election changes will only beallowed if your change request is consistent with the change in status.Qualified status changes include: • Change in legal marital status (marriage, divorce, legal separation, annulment, spouse’s death). • Change in the number of dependents (includes birth, adoption, placement for adoption, death). • Change in employment status of the employee, the employee’s spouse, or the employee’s dependent children (including ending or starting a job, or initial eligibility for insurance coverage through the employer). • Change in coverage election on account of, and corresponding to, a change in insurance coverage under another employer’s cafeteria plan, if the period of coverage for the other employer’s cafeteria plan is different than the period of coverage of the County’s plan. • When a dependent satisfies, or no longer satisfies, the “dependent eligibility criteria” of the various insurance plans or the dependent day care provisions. • Changes in coverage allowed under “special enrollment options” in compliance with HIPAA. • Entitlement to COBRA continuation coverage. • Gain or loss of Medicare or Medicaid entitlement for the employee or a dependent. • Receipt of a Qualified Medical Child Support Order or similar court order either requiring the employee to provide coverage or no longer requiring the employee to do so.COST OR COVERAGE CHANGES: You can also change your benefits election during the plan year if you make a new election within 31 days of the effectivedate of the following events: 1. Premium Conversion: If there is a significant change during the plan year in the cost of the premium(s) of any of the eligible insurance programs, or if any new eligible programs are offered by the County during the plan year. 2. Dependent FSA: If there is a cost or coverage change during the plan year for dependent care which is provided by a day care provider who is not a relative of the employee 3. The cost or coverage change provision does not apply to the Health Care FSA Plan.PLAN CAN BE CHANGED: While we expect to offer this plan for the foreseeable future, the County retains the right to amend, modify, or terminate this planat any time.PLAN DOCUMENT: Review the S.125 Flexible Benefits Plan Document for more specific information about each portion of the program, which is availableon the Bulletin Board/Benefits page.2017 Employee Benefits Summary Page 25 of 52

aflac supplemental insurance In case of an accident or illness, Aflac insurance policies pay cash benefits directly to you, unless assigned, regardless of any other insurance you may have. Use the cash benefits for such expenses as:• Deductibles, co-payments, out of network charges, and any other expenses not picked up by your major medical coverage• Travel related expenses for treatment in distant medical centers, including airfare, hotels, and meals.• Everyday living expenses like house (or rent) payments, car notes, groceries, and utility bills.• Lost income, resulting in a “double whammy” if the healthy spouse has to leave work to care for the recuperating one.THE PRODUCT THE BENEFIT THE NECESSITYACCIDENT INSURANCE POLICY Helps provide a financial cushion if an An injury can be just as debilitating as an extended accident occurs illness – suspending or stopping the physical capacity to earn a living.CANCER/SPECIFIED DISEASE Helps with medical expenses related toINSURANCE POLICY cancer treatment In the United states, men have slightly less than a 1-in-2 lifetime risk of developing cancer; for women, the riskHOSPITAL INTENSIVE CARE Helps cover expenses related to is a little more than 1-in-3. About 1,479,350 new cancerINSURANCE POLICY confinement in a hospital intensive care cases were expected to be diagnosed in 2009. unit (ICU) ICU costs can soar well above those of a general roomHOSPITAL CONFINEMENT INDEMNITY Helps with the non-covered expenses of a as well as above the benefit levels of major medical health insurance policies.INSURANCE POLICY hospital stay In 2008, the average hospital expense, adjusted perSPECIFIED HEALTH EVENT Helps with the medical expenses related to inpatient day, was $1,782.28 and 63% of all surgeriesINSURANCE POLICY a covered life-threatening health event. were outpatient surgeries.HOSPITAL CONFINEMENT SICKNESS Provides a physician feature that covers Certain life-threatening events pose special financialINDEMNITY INSURANCE POLICY sickness, accident, and wellness visits in risks because of their statistically high levels of addition to the plan’s basic sickness-only incidence and cost. benefits Illness rather than injury is the leading cause of emergency room visits.For more information and rates, contact our Aflac Associate:Amy Griffin, Phone: (970) 530-1208, Email: [email protected] Employee Benefits Summary Page 26 of 52

retirement plan 401(a) Larimer County Mandatory 401(a) Plan The day you became employed with Larimer County, you were automatically enrolled in the 401(a) plan. Basically, a 401(a) plan is a way to save for retirement. Both you and the employer contribute to the plan and your contributions are pretax, which lowers your current taxable income. And, your contributions come out of your paycheck automatically, which helps make saving simple. The basics Eligibility and entry You are automatically enrolled in the Larimer County Mandatory 401(a) Retirement Plan on your first day of employment. Mandatory employee contributions Your taxable income is reduced by the amount of your mandatory contribution, which reduces your current income taxes. For Regular Employees, you will be automatically enrolled to contribute the following amounts up to a salary limit of $270,000 in 2017: W 5% for years 1–5 in the plan W 7% for years 6–10 in the plan W 8% for years 11 or more in the plan2017 Employee Benefits Summary Page 27 of 52

retirement plan 401(a) Larimer County Mandatory 401(a) Plan Employer contributions W The employer contribution will be equal to your mandatory contribution. W You become 100% vested in your employer contributions after five years of employment (vesting schedule does not apply at age 55 or older). W You are always 100% vested in your own contributions. Investments Based on your retirement goals, you can create your own investment mix from among the different investment options offered in the plan. For detailed information about your plan’s investment options, including current performance and fees, visit TIAA.org/larimer. Enrollment at-a-glance Congratulations! You’ve been enrolled in the 401(a)—a great benefit offered to you by Larimer County. Your contributions will begin on your first paycheck. The next steps to complete your enrollment are: 1. Select your investments. 2. Name your beneficiary or beneficiaries. To take these steps, register online at TIAA.org/larimer and select Register Account in the upper right-hand corner. Follow the on-screen instructions. 3. Consider saving even more with the supplemental savings that are available through Larimer County, such as a 401(a) after-tax, or a 457(b) pretax or Roth account. To begin supplemental savings, complete a Salary Reduction Agreement (SRA) AND enroll in the plan by following the instructions below. – Visit TIAA.org/larimer and select Establish Account. – Download the 401(a) after-tax or 457(b) pretax/Roth Salary Reduction Agreement (SRA). – Return the completed SRA to Larimer County Human Resources. – Enroll in the 401(a) after-tax or 457(b) pretax/Roth plan online. If you do not choose any investment option(s), contributions will be automatically directed to an American Century Target Date Fund, which is the default investment option chosen by your plan, closest to the year you will turn age 65. Target Date Funds automatically handle asset allocation investment decisions for you. As with all mutual funds, the principal value in these funds is not guaranteed. Also, please note that the fund’s target date is an estimate of when you might begin withdrawing from the fund. In order to make informed investment decisions, it’s important that you attend the periodic educational meetings scheduled for your benefit and read the material available from your employer. You may invest your contributions and employer contributions in any of the investment options offered by your plan. For detailed information about your investment options, please visit us at TIAA.org/larimer or contact TIAA at 800-842-2252.2017 Employee Benefits Summary Page 28 of 52

retirement plan 401(a) Larimer County Mandatory 401(a) Plan Expenses Each investment option charges an annual fund operating expense, and other fees and expenses, that varies depending on the investment option you choose. For fee and expense information, see a list of the investment choices under this plan on the Investment Choices page, and read the Fact Sheet or the prospectus for that investment. Beneficiary information Don’t forget to name your beneficiary(ies) at TIAA.org/larimer. In the event of your passing, you’ll want to ensure that your loved ones receive the funds you’ve worked so hard to save. Please remember that if you don’t designate a beneficiary, your retirement savings will go to your estate upon your death. Rollover contributions You may be allowed to roll over into this plan all or a portion of the retirement funds you have outside this plan. You may make rollover contributions immediately.1 Withdrawals Your funds are eligible for withdrawal upon: W Retirement (age 55) W Death W Disability W Termination of Employment (Note: withdrawals may have tax implications) Voluntary contributions help build your retirement savings You can increase your savings with voluntary nondeductible (after-tax) contributions. You can contribute up to 84% of your salary to the County’s 401(a) Retirement Plan using after-tax dollars* up to a maximum of $54,000 in 2017. To begin making voluntary, after-tax contributions to the 401(a) plan, visit TIAA.org/larimer to download the 401(a) Salary Reduction Agreement. Return the completed agreement to the Larimer County Human Resources office. The investment earnings are not taxable until you actually withdraw from your account. A second voluntary savings option is the 457(b) plan. You can contribute up to the IRS limits, either pretax or after-tax (Roth). To begin contributing to the 457(b) plan, visit TIAA.org/larimer and download the 457(b) Salary Reduction Agreement. Return the completed agreement to the Larimer County Human Resources office. Where to go for more information If you have any questions, please call 800-842-2252 to speak with an experienced TIAA consultant. They are available weekdays, 6 a.m. to 8 p.m. and Saturday, 7 a.m. to 4 p.m. (MT), to assist you. * Withdrawal of earnings made prior to age 591/2 may be subject to an additional 10% penalty, in addition to ordinary income tax.2017 Employee Benefits Summary Page 29 of 52

retirement plan 401(a) Larimer County Mandatory 401(a) Plan Meet with a financial consultant at no additional cost to you As part of the Larimer County Retirement Plan, you can get personalized retirement plan advice on the plan’s investment options from a TIAA financial consultant, at no additional cost to you. These sessions are designed to help you answer three questions: 1. Am I on track toward saving enough for a comfortable retirement? 2. Do I have the right mix of investments to maximize my potential? 3. What are my options for receiving income when I retire? To schedule an advice session, call 800-732-8353, weekdays, 6 a.m. to 6 p.m. (MT) or visit TIAA.org/schedulenow. Getting started is easy—visit TIAA.org/larimer.C37381 1 Before consolidating outside retirement assets, you may want to check with your employee141020142 benefits office on whether you can directly transfer those assets to your current retirement plan. You should carefully consider your other available options. You may also be able to leave money in your current plan, roll over money to an IRA, or cash out all or part of the account value. You should weigh each option carefully and its advantages and disadvantages, including desired investment options and services, fees and expenses, withdrawal options, required minimum distributions, tax treatment, and your unique financial needs and retirement plan. You should seek the guidance of your financial professional and tax advisor prior to consolidating assets. Target Date Funds share the risks associated with the types of securities held by each of the underlying funds in which they invest. In addition to the fees and expenses associated with the Target Date Funds, there is exposure to the fees and expenses associated with the underlying mutual funds. You should consider the investment objectives, risks, charges and expenses carefully before investing. Please call 800-842-2252 or log on to TIAA.org/larimer for current product and fund prospectuses that contain this and other information. Please read the prospectuses carefully before investing. TIAA-CREF Individual & Institutional Services, LLC, Teachers Personal Investors Services, Inc., and Nuveen Securities, LLC, Members FINRA and SIPC, distribute securities products. Annuity contracts and certificates are issued by Teachers Insurance and Annuity Association of America (TIAA) and College Retirement Equities Fund (CREF), New York, NY. Each is solely responsible for its own financial condition and contractual obligations. Investment, insurance and annuity products are not FDIC insured, are not bank guaranteed, are not deposits, are not insured by any federal government agency, are not a condition to any banking service or activity, and may lose value. Investment products may be subject to market and other risk factors. See the applicable product literature or visit TIAA.org/larimer for details. ©2017 Teachers Insurance and Annuity Association of America-College Retirement Equities Fund, 730 Third Avenue, New York, NY 10017 (01/17)2017 Employee Benefits Summary Page 30 of 52

457(b) Deferred Compensation PlanLarimer County457(b) Deferred compensationplan—a powerful way to save moreLearn more Larimer County’s 457(b) Deferred Compensation Plan lets you set aside additional funds to help prepare for the retirement of your dreams.If you have any questionsabout your plan, please Enroll today to take advantage of the many features and benefitscall 800-842-2252 tospeak with an experienced Convenient, automatic savingsTIAA consultant. They areavailable weekdays, 6 a.m. Saving through your plan is easy. Your contributions are automatically deducted from yourto 8 p.m. and Saturday, paycheck and deposited in your account.7 a.m. to 4 p.m. (MT), toassist you. Save with pretax dollarsOr, visit TIAA.org/larimer for Your contributions have the pretax advantage: They are deducted from your paycheck beforemore information. taxes. This means every dollar you invest in the plan reduces your current taxable income. In addition, you will not pay any taxes on these contributions or your investment earnings until you begin taking withdrawals from the plan. T:11” Flexible contributions You decide how much to contribute based on the lesser of the annual IRS limits (see below) and any limits set by your employer. While it’s generally recommended that you contribute the maximum amount, you should select a contribution rate that will help you stay on track to reach your retirement goals and leave enough take-home pay to cover living expenses and other obligations. Keep in mind—even small amounts can make a big difference over time. For 2017, the IRS contribution limit is 100% of your gross income, not to exceed $18,000. If you are 50 years of age or older, you may also be eligible to contribute an additional $6,000 as a catch-up contribution. An additional catch-up option may also be available. Visit TIAA.org/larimer to establish a 457(b) account with TIAA and download a copy of the salary reduction agreement. Diverse investment options Based on your retirement goals, you can allocate your contributions among the different investment options that are offered under the plan. For detailed information about your plan’s investment options, including current performance and fees, visit TIAA.org/larimer.2017 Employee Benefits Summary Page 31 of 52

457(b) Deferred Compensation Plan457(b) Deferred compensation plan—a powerful way to save more Consider the Roth option You have the option to make Roth after-tax retirement plan contributions. Any investment earnings will accumulate tax free, provided you take withdrawals after age 59½ and you have held the account for at least five years. Consider this option if you: W Think you might be in a higher tax bracket during retirement W Would like to leave assets to your heirs W May want to retrieve your original contributions before retirement W Are age 70½ or older and want to continue making tax-advantaged retirement investments Access to your money Your retirement account is designed for long-term investing to help you build your savings. However, if an unexpected financial need arises, such as medical expenses, you may be able to take a loan or unforeseeable emergency withdrawal from your account to help cover the costs. Please note that any money you take out of the plan will be taxable. Contact TIAA for more information at 800-842-2252. Potential to save more for retirement Larimer County allows you to invest after-tax dollars into the 401(a) plan in addition to the 457(b) plan. You may contribute up to the IRS maximum amount to both.You should consider the investment objectives, risks, charges and expenses carefully before investing. Please call 877-518-9161or log on to TIAA.org/larimer for current product and fund prospectuses that contain this and other information. Please read theprospectuses carefully before investing.Investment, insurance and annuity products are not FDIC insured, are not bank guaranteed, are not deposits, are not insured byany federal government agency, are not a condition to any banking service or activity, and may lose value.Investment products may be subject to market and other risk factors. See the applicable product literature or visit TIAA.org for details.TIAA-CREF Individual & Institutional Services, LLC, Teachers Personal Investors Services, Inc., and Nuveen Securities, LLC, Members FINRA and SIPC,distribute securities products. Annuity contracts and certificates are issued by Teachers Insurance and Annuity Association of America (TIAA) andCollege Retirement Equities Fund (CREF), New York, NY. Each is solely responsible for its own financial condition and contractual obligations.©2016 Teachers Insurance and Annuity Association of America-College Retirement Equities Fund, 730 Third Avenue, New York, NY 10017C37412 309820_387701141020143 (01/17)2017 Employee Benefits Summary Page 32 of 52

retired public safety officer noticeA new, optional provision of the Pension Protection Act of 2006, allows qualified public safety officers to elect to subtract a total of $3,000annually from their gross income for retirement plan distributions used to pay for accident, health or long-term care insurance premiums.These distributions may be excluded from gross income if they come from an eligible governmental retirement plan (such as a 401(a), 403(b)or 457(b) plan) that offers this option. Distributions must be paid directly to an insurance company. Qualified health insurance premiumsare premiums paid for coverage by an accident or health plan or qualified long-term care insurance contract for the participant, spouse, ordependent(s). Distributions to surviving spouses and dependents are not eligible for this tax exclusion.Who is an eligible public safety officer?For the purposes of this provision, a public safety officer is defined by federal—not state—law. A public safety officer is defined in federal lawsas an individual serving in a public agency in an official capacity, with or without compensation, including: • Professional firefighters • Individuals involved in crime and juvenile delinquency control or reduction, or enforcement of the criminal laws (including juvenile delinquency), including, but not limited to police, corrections, probation, parole, and judicial officers • Officially recognized or designated public employee members of a rescue squad or ambulance crew • Officially recognized or designated members of a legally organized volunteer fire department • Officially recognized or designated chaplains of volunteer fire departments, fire departments, and police departmentsEligibility is also determined by employment status. To receive the tax benefit, a public safety officer must be severed from employment dueto disability or attainment of the normal retirement age of 55. Further, the participant must have been serving as a public safety officer atthe time of retirement or disability. Benefits attributable to service other than as a public safety officer qualifies for favorable tax treatmentprovided the participant severs from employment as a public safety officer because of retirement or disability with the employer maintainingthe eligible governmental plan.Who is not eligible?Dispatchers, 911 operators, and administrative personnel are not eligiblePublic safety officers who retire before the normal retirement age of 55 and who are not disabled are not eligibleHow can eligible public safety officers get started?If you are interested in additional information or would like to set up insurance premiums for direct payment, please contact:TIAA1-800-842-22522017 Employee Benefits Summary Page 33 of 52

employee assistance program Contact Us... Anytime, Anywhere Your ComPsych® GuidanceResources® program offers someone to talk to and No-cost, confidential solutions to life’s challenges. resources to consult whenever and wherever you need them. Confidential Emotional Support Call: 800.272.7255 TDD: 800.697.0353 Our highly trained clinicians will listen to your concerns and help you or your family members with any issues, including: Your toll-free number gives you direct, 24/7 • Anxiety, depression, stress access to a GuidanceConsultantSM, who will • Grief, loss and life adjustments answer your questions and, if needed, refer • Relationship/marital conflicts you to a counselor or other resources. Work-Life Solutions Online: guidanceresources.com App: GuidanceResources® Now Our specialists provide qualified referrals and resources for Web ID: COM589 just about anything on your to-do list, such as: • Finding child and elder care Log on today to connect directly with a • Hiring movers or home repair contractors GuidanceConsultant about your issue or to • Planning events, locating pet care consult articles, podcasts, videos and other helpful tools. Legal Guidance 24/7 Support, Talk to our attorneys for practical assistance with your most Resources & pressing legal issues, including: Information • Divorce, adoption, family law, wills, trusts and more Need representation? Get a free 30-minute consultation and Contact Your a 25% reduction in fees. GuidanceResources® Program Financial Resources Call: 800.272.7255 TDD: 800.697.0353 Our financial experts can assist with a wide range of issues. Online: guidanceresources.com Talk to us about: App: GuidanceResources® Now • Retirement planning, taxes Web ID: COM589 • Relocation, mortgages, insurance • Budgeting, debt, bankruptcy and more Copyright © 2016 ComPsych Corporation. All rights reserved. Online Support Page 34 of 52 GuidanceResources® Online is your 24/7 link to vital information, tools and support. Log on for: • Articles, podcasts, videos, slideshows • On-demand trainings • “Ask the Expert” personal responses to your questions Copyright © 2016 ComPsych Corporation. All rights reserved. To view the ComPsych HIPAA privacy notice, please go to www.guidanceresources.com/privacy.2017 Employee Benefits Summary

epic hearingContact EPIC Your Hearing HEAR BETTER • LIVE FULLY Hearing problems are fairly common:EPIC Hearing Healthcare SerViCe PLan 12% of the US population has some3191 W. Temple Ave. Ste 200 Hearing is one of the five natural senses form of hearing impairment andPomona, CA 91768 and How to use it that allow us to enjoy life and the world hearing loss is the #3 chronic health around us. Music, radio, television, problem in the country.Toll Free movies, and theater – all become less accessible and enjoyable without the Source: National Institutes of Health1 866.956.5400 benefits of hearing. And Hearing Loss can lead to more serious problems such ePiC’s national networkHearing impaired: as social disengagement, increased ensures Savings stress and even cognitive decline.Call 711 national relay service EPIC’s Hearing Service Plan Hearing is a valued life asset that can be offers you a national alliance ofFAX 909.348.0073 protected, treated and assisted through independent ear physicians and a program for hearing healthcare. The audiologists dedicated to [email protected] EPIC Hearing Service Plan provides easy hearing care.www.epichearing.com access to hearing health professionals Your EPIC benefit ensures substantial – primarily physicians and audiologists – savings – between 30% and 60% – who can help you achieve your on name-brand hearing aids and maximum hearing potential throughout products to protect and improve your your life. hearing. Hearing loss usually occurs gradually, without pain or discomfort. However, some more serious symptoms merit immediate attention by a physician: • A sudden hearing loss • Spinning and dizziness with vomiting • Persistent ringing in one ear • Blood or fluid draining from one or both ears • Persistent pain in one or both earsWhen to Call ePiC The ePiC 5-Step Plan How the ePiC Plan Works If you experience any of the Any symptom of hearing loss deserves • Call EPIC today to start your hearing program. following, you may have a hearing expert evaluation and treatment by a • A hearing counselor will register you and assist problem that needs attention: trained hearing health care specialist. in determining your hearing care needs.• Difficulty understanding voices and The EPIC Hearing Service Plan starts • You will receive a Hearing Service Plan booklet words (especially those of women with an evaluation of your ears and your and children) hearing. Diagnostic tests and measures outlining all plan services and pricing. will determine the course of treatment • A hearing counselor will coordinate a referral to• Occasional ringing in one or most likely to help you hear better. The both ears EPIC Hearing Plan’s 5 Basic Steps to a provider located near your home or work. Good Hearing include: • Contact the provider; follow through with an• Itching in the ear canals STeP appointment, examination and treatment.• Difficulty understanding in noisy • EPIC will coordinate and manage all payments, situations 1 Pure Tone Hearing Test to de- termine if a hearing problem exists. and assist you in coordinating insurance• Turning up the television volume to benefits or coverage when applicable. understand the dialogue STeP Functional assessment to • Our hearing counselors are available to help determine the magnitude of the you, and to provide advice or additional How often Should Your 2 problem and the technology best information. Hearing Be Checked? suited to treat it. Call ePiC at Hearing tests should be part STeP Hearing aid evaluation to of your regular health mainte- determine your ability to wear a 866.956.5400 nance plan. Hearing professionals 3 hearing aid and select the best recommend testing as follows: model and make. Call today to access hearing health services STeP Hearing impaired:Children Every two years 4 Fitting and Programming your Dial 711 national relay service5 – 18 hearing aid.Ages 20 – 50 Every two years STePAges 50 + Annually 5 Therapy and Training to fine- tune your device and maximize theEveryone Anytime you have a benefits you receive. concern2017 Employee Benefits Summary Page 35 of 52

holiday scheduleAll regular, probationary, elected, and appointed employees are entitled to paid holidays and up to two floating holidays as listed below.Temporary employees do not receive paid holidays, but will be paid for hours worked on a holiday.Holidays occurring while an employee is on paid leave will be charged only to holiday leave. Holiday leave will be received when an employeeis in a paid status for at least half of the regularly scheduled work hours in the pay period in which a recognized County holiday occurs. Ifa department must continue operations on County holidays, employees of the department who are required to work on the holiday mustbe given an alternative day off to observe the holiday and must be paid for all hours worked on the holiday. The appointing authority shalldesignate when the alternate holiday shall be observed.When a holiday falls on Saturday, it will be observed the preceding Friday; when a holiday falls on Sunday, it will be observed on the followingMonday. The following days have been designated as County holidays. New Year’s Day----------------------------------------------------------------------------- January 1st Martin Luther King Day------------------------------------------------------- 3rd Monday in January President’s Day --------------------------------------------------------------- 3rd Monday in February Memorial Day --------------------------------------------------------------------- Last Monday in May Independence Day -------------------------------------------------------------------------------- July 4 Labor Day --------------------------------------------------------------------1st Monday in September Veterans Day ------------------------------------------------------------------------------ November 11 Thanksgiving Day --------------------------------------------------------- 4th Thursday in November Day after Thanksgiving --------------------------------------------------- The day after Thanksgiving Christmas Day -- ---------------------------------------------------------------------------December 25 2 Floating Holidays --------------------------------------------------Employee’s choice with approvalNewly hired eligible employees are granted two (2) floating holidays during their first calendar year of employment when the employmentstart date is on or prior to June 30th. Employees hired from July 1st through November 30th are entitled to one (1) floating holiday duringtheir first calendar year of employment.Maximum Carryover LimitThe maximum carryover limit for holiday leave (floating, accrued, and deferred) balances is 32 hours for full time benefited employees. Aproportionate maximum carryover will apply to part time benefited employees’ equivalent to four workdays at the part time holiday accrualrate they are receiving as of December 31st of each calendar year. An employee’s holiday leave balance is in excess of the maximum carryoverlimit will be forfeited as of December 31st of each calendar year.2017 Employee Benefits Summary Page 36 of 52

accrual chartsVacation and Sick LeaveNewly hired employees must have been employed for a full bi-weekly period in order to start accruing sick and vacation time. Employees willreceive their sick and vacation accruals on the last working day of the bi-weekly pay period. Sheriff’s appointed officials are exempt fromvacation leave policies. Elected officials do not accrue vacation leave.Accrual and UsageVacation and Sick pay are not granted in advance of accrual.Paid sick leave or paid vacation leave cannot exceed the employee’s accrued leave balance.You can carry up to 1 ½ times the annual vacation accrual rate over until your adjusted service date.No maximum accrual limit is placed on sick leave.If a holiday occurs during a period of paid vacation or paid sick time, vacation or sick is not charged for that day.If an employee is on paid vacation and gets sick, the leave cannot be changed to paid sick leave.Please refer to the chart below for vacation and sick leave accruals.Regular EmployeesHOURS WORKED SICK LEAVE 0 to 5 Years VACATION LEAVE HOURS ACCRUED 15+ Years PER WEEK HOURS ACCRUED 5 to 10 Years 10 to 15 Years 1.85 3.2520 - 24 1.85 2.32 2.32 2.77 4.0525 - 29 2.32 2.77 2.90 3.47 4.85 3.25 3.47 4.17 5.6730 - 34 2.77 3.70 4.05 4.85 6.47 4.62 5.5535 - 39 3.25Full-Time 3.70Appointed OfficialsHOURS WORKED SICK LEAVE 0 to 5 Years VACATION LEAVE HOURS ACCRUED 15+ Years PER WEEK HOURS ACCRUED 5 to 10 Years 10 to 15 Years 2.32 3.7020 - 24 1.85 2.90 2.77 3.25 4.62 3.47 3.47 4.05 5.5525 - 29 2.32 4.05 4.17 4.85 6.4730 - 34 2.77 4.62 4.85 5.67 7.39 5.55 6.47 35 - 39 3.25Full-Time 3.702017 Employee Benefits Summary Page 37 of 52

2017 BIWEEKLY PAY SCHEDULEPAY PERIOD PAY PERIOD START DATE PAY PERIOD END DATE PAY DAY 1 December 22, 2016 January 4, 2017 January 13 2 January 5 January 18 January 27 3 January 19 February 1 February 10 4 February 2 February 15 February 24 5 February 16 March 1 March 10 6 March 2 March 15 March 24 7 March 16 March 29 8 March 30 April 12 April 7 9 April 13 April 26 April 21 10 April 27 May 10 May 5 11 May 11 May 24 May 19 12 May 25 June 7 June 2 13 June 8 June 21 June 16 14 June 22 July 5 June 30 15 July 6 July 19 July 14 16 July 20 August 2 July 28 17 August 3 August 16 August 11 18 August 17 August 30 August 25 19 August 31 September 13 September 8 20 September 27 September 22 21 September 14 October 11 October 6 22 September 28 October 25 October 20 23 November 8 November 3 24 October 12 November 22 November 17 25 October 26 December 6 December 1 26 November 9 December 20 December 15 November 23 December 29 December 72017 Employee Benefits Summary Page 38 of 52

Annual Notices LARIMER COUNTY 2017 HEALTH PLAN NOTICES TABLE OF CONTENTS 1. Medicare Part D Creditable Coverage Notice 2. HIPAA Comprehensive Notice of Privacy Policy and Procedures 3. Notice of Special Enrollment Rights 4. Women’s Health and Cancer Rights Notice 5. Notice of No Obligation for Pre-Authorization for Ob/Gyn 6. MedicaidandtheChildren’sHealthInsuranceProgram(CHIP)OfferofFreeorLow-CostHealthCoverage to Children and Families IMPORTANT NOTICEThis packet of notices related to our health care plan includes a notice regarding how the plan’s prescriptiondrug coverage compares to Medicare Part D. If you or a covered family member is also enrolled in Medicare Parts A or B, but not Part D, you should read the Medicare Part D notice carefully. It is titled, “Important Notice from Larimer County About Your Prescription Drug Coverage and Medicare.”2017 Employee Benefits Summary Page 39 of 52

Annual NoticesMEDICARE PART D CREDITABLE COVERAGE NOTICEIMPORTANT NOTICE FROM LARIMER COUNTY ABOUT YOUR PRESCRIPTION DRUG COVERAGE AND MEDICAREPlease read this notice carefully and keep it where you can find it. This notice has information about your current prescription drug coveragewith Larimer County and about your options under Medicare’s prescription drug coverage. This information can help you decide whether youwant to join a Medicare drug plan. Information about where you can get help to make decisions about your prescription drug coverage is atthe end of this notice.If neither you nor any of your covered dependents are eligible for or have Medicare, this notice does not apply to you or your dependents, as thecase may be. However, you should still keep a copy of this notice in the event you or a dependent should qualify for coverage under Medicarein the future. Please note, however, that later notices might supersede this notice.1. Medicare prescription drug coverage became available in 2006 to everyone with Medicare. You can get this coverage if you join a Medicare Prescription Drug Plan or join a Medicare Advantage Plan (like an HMO or PPO) that offers prescription drug coverage. All Medicare drug plans provide at least a standard level of coverage set by Medicare. Some plans may also offer more coverage for a higher monthly premium.2. Larimer County has determined that the prescription drug coverage offered by the Larimer County Employee Health Care Plan (“Plan”) is, on average for all plan participants, expected to pay out as much as standard Medicare prescription drug coverage pays and is considered “creditable” prescription drug coverage. This is important for the reasons described below. ____________________________________________________________________Because your existing coverage is, on average, at least as good as standard Medicare prescription drug coverage, you can keep this coverageand not pay a higher premium (a penalty) if you later decide to enroll in a Medicare drug plan, as long as you later enroll within specific timeperiods.Enrolling in Medicare – General RulesAs some background, you can join a Medicare drug plan when you first become eligible for Medicare. If you qualify for Medicare due to age,you may enroll in a Medicare drug plan during a seven-month initial enrollment period. That period begins three months prior to your 65thbirthday, includes the month you turn 65, and continues for the ensuing three months. If you qualify for Medicare due to disability or end-stagerenal disease, your initial Medicare Part D enrollment period depends on the date your disability or treatment began. For more information youshould contact Medicare at the telephone number or web address listed below.Late Enrollment and the Late Enrollment PenaltyIf you decide to wait to enroll in a Medicare drug plan you may enroll later, during Medicare Part D’s annual enrollment period, which runs eachyear from October 15th through December 7th. But as a general rule, if you delay your enrollment in Medicare Part D, after first becomingeligible to enroll, you may have to pay a higher premium (a penalty).If after your initial Medicare Part D enrollment period you go 63 continuous days or longer without “creditable” prescription drug coverage(that is, prescription drug coverage that’s at least as good as Medicare’s prescription drug coverage), your monthly Part D premium may goup by at least 1% of the premium you would have paid had you enrolled timely, for every month that you did not have creditable coverage.For example, if after your Medicare Part D initial enrollment period you go nineteen months without coverage, your premium may be at least19% higher than the premium you otherwise would have paid. You may have to pay this higher premium for as long as you have Medicareprescription drug coverage. However, there are some important exceptions to the late enrollment penalty.Special Enrollment Period Exceptions to the Late Enrollment PenaltyThere are “special enrollment periods” that allow you to add Medicare Part D coverage months or even years after you first became eligible todo so, without a penalty. For example, if after your Medicare Part D initial enrollment period you lose or decide to leave employer-sponsoredor union-sponsored health coverage that includes “creditable” prescription drug coverage, you will be eligible to join a Medicare drug plan atthat time.In addition, if you otherwise lose other creditable prescription drug coverage (such as under an individual policy) through no fault of yourown, you will be able to join a Medicare drug plan, again without penalty. These special enrollment periods end two months after the monthin which your other coverage ends.Compare CoverageYou should compare your current coverage, including which drugs are covered at what cost, with the coverage and costs of the plans offeringMedicare prescription drug coverage in your area. See the Plan’s summary plan description for a summary of the Plan’s prescription drugcoverage. If you don’t have a copy, you can get one by contacting us at the telephone number or address listed below.Coordinating Other Coverage with Medicare Part DGenerally speaking, if you decide to join a Medicare drug plan while covered under the Larimer County Plan due to your employment (orsomeone else’s employment, such as a spouse or parent), your coverage under the Larimer County Plan will not be affected. For most2017 Employee Benefits Summary Page 40 of 52

Annual NoticesMEDICARE PART D CREDITABLE COVERAGE NOTICE (cont’d.)persons covered under the Plan, the Plan will pay prescription drug benefits first, and Medicare will determine its payments second. For moreinformation about this issue of what program pays first and what program pays second, see the Plan’s summary plan description or contactMedicare at the telephone number or web address listed below.If you do decide to join a Medicare drug plan and drop your Larimer County prescription drug coverage, be aware that you and your dependentsmay not be able to get this coverage back. To regain coverage you would have to re-enroll in the Plan, pursuant to the Plan’s eligibility andenrollment rules. You should review the Plan's summary plan description to determine if and when you are allowed to add coverage.For more information about this notice or your current prescription drug coverage…Contact the person listed below for further information. NOTE: You’ll get this notice each year. You will also get it before the next period youcan join a Medicare drug plan, and if this coverage through Larimer County changes. You also may request a copy.For more information about your options under Medicare prescription drug coverage…More detailed information about Medicare plans that offer prescription drug coverage is in the “Medicare & You” handbook. You’ll get a copy ofthe handbook in the mail every year from Medicare. You may also be contacted directly by Medicare drug plans.For more information about Medicare prescription drug coverage: • Visit www.medicare.gov • Call your State Health Insurance Assistance Program (see the inside back cover of your copy of the “Medicare & You” handbook for their telephone number) for personalized help, • Call 1-800-MEDICARE (1-800-633-4227). TTY users should call 1-877-486-2048.If you have limited income and resources, extra help paying for Medicare prescription drug coverage is available. For information about thisextra help, visit Social Security on the web at www.socialsecurity.gov, or call them at 1-800-772-1213 (TTY 1-800-325-0778). Remember: Keep this Creditable Coverage notice. If you decide to join one of the Medicare drug plans, you may be required to provide a copy of this notice when you join to show whether or not you have maintained creditable coverage and whether or not you are required to pay a higher premium (a penalty). Date: October 12, 2016 Name of Entity/Sender: Larimer County / Pam Stultz Contact--Position/Office: Benefits Manager Address: 200 W. Oak Street, Suite 3200 Fort Collins, CO 80521 Phone Number: (970) 498-5983Nothing in this notice gives you or your dependents a right to coverage under the Plan. Your (or your dependents’) right to coverage under thePlan is determined solely under the terms of the Plan.2017 Employee Benefits Summary Page 41 of 52

Annual NoticesHIPAA COMPREHENSIVE NOTICE OF PRIVACY POLICY & PROCEDURES THIS NOTICE DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED, AND HOW YOU CAN GET ACCESS TO THIS INFORMATION. PLEASE REVIEW IT CAREFULLY.This Notice is provided to you on behalf of: Larimer County Medical Plan Larimer County Dental Plan Larimer County Vision Plan Larimer County Flexible Benefits PlanThis notice pertains only to healthcare coverage provided under the plan.These plans comprise what is called an “Affiliated Covered Entity,” and are treated as a single plan for purposes of this Notice and the privacyrules that require it. For purposes of this Notice, we’ll refer to these plans as a single “Plan.”The Plan’s Duty to Safeguard Your Protected Health InformationIndividually identifiable information about your past, present, or future health or condition, the provision of health care to you, or payment forthe health care is considered “Protected Health Information” (“PHI”). The Plan is required to extend certain protections to your PHI, and togive you this Notice about its privacy practices that explains how, when and why the Plan may use or disclose your PHI. Except in specifiedcircumstances, the Plan may use or disclose only the minimum necessary PHI to accomplish the purpose of the use or disclosure.The Plan is required to follow the privacy practices described in this Notice, though it reserves the right to change those practices and theterms of this Notice at any time. If it does so, and the change is material, you will receive a revised version of this Notice either by handdelivery, mail delivery to your last known address, or some other fashion. This Notice, and any material revisions of it, will also be provided toyou in writing upon your request (ask your Human Resources representative, or contact the Plan’s Privacy Official, described below), and willbe posted on any website maintained by Larimer County that describes benefits available to employees and dependents.You may also receive one or more other privacy notices, from insurance companies that provide benefits under the Plan. Those notices willdescribe how the insurance companies use and disclose PHI, and your rights with respect to the PHI they maintain.How the Plan May Use and Disclose Your Protected Health InformationThe Plan uses and discloses PHI for a variety of reasons. For its routine uses and disclosures it does not require your authorization, but for otheruses and disclosures, your authorization (or the authorization of your personal representative (e.g., a person who is your custodian, guardian,or has your power-of-attorney) may be required. The following offers more description and examples of the Plan’s uses and disclosures ofyour PHI.Uses and Disclosures Relating to Treatment, Payment, or Health Care Operations. • Treatment: Generally, and as you would expect, the Plan is permitted to disclose your PHI for purposes of your medical treatment. Thus, it may disclose your PHI to doctors, nurses, hospitals, emergency medical technicians, pharmacists and other health care professionals where the disclosure is for your medical treatment. For example, if you are injured in an accident, and it’s important for your treatment team to know your blood type, the Plan could disclose that PHI to the team in order to allow it to more effectively provide treatment to you. • Payment: Of course, the Plan’s most important function, as far as you are concerned, is that it pays for all or some of the medical care you receive (provided the care is covered by the Plan). In the course of its payment operations, the Plan receives a substantial amount of PHI about you. For example, doctors, hospitals and pharmacies that provide you care send the Plan detailed information about the care they provided, so that they can be paid for their services. The Plan may also share your PHI with other plans, in certain cases. For example, if you are covered by more than one health care plan (e.g., covered by this Plan, and your spouse’s plan, or covered by the plans covering your father and mother), we may share your PHI with the other plans to coordinate payment of your claims. • Health care operations: The Plan may use and disclose your PHI in the course of its “health care operations.” For example, it may use your PHI in evaluating the quality of services you received, or disclose your PHI to an accountant or attorney for audit purposes. In some cases, the Plan may disclose your PHI to insurance companies for purposes of obtaining various insurance coverage. However, the Plan will not disclose, for underwriting purposes, PHI that is genetic information.Other Uses and Disclosures of Your PHI Not Requiring Authorization. The law provides that the Plan may use and disclose your PHI withoutauthorization in the following circumstances: • To the Plan Sponsor: The Plan may disclose PHI to the employers (such as Larimer County) who sponsor or maintain the Plan for the benefit of employees and dependents. However, the PHI may only be used for limited purposes, and may not be used for purposes of employment-related actions or decisions or in connection with any other benefit or employee benefit plan of the employers. PHI may be disclosed to: the human resources or employee benefits department for purposes of enrollments and disenrollments, census,2017 Employee Benefits Summary Page 42 of 52

Annual NoticesHIPAA COMPREHENSIVE NOTICE OF PRIVACY POLICY & PROCEDURES (cont’d.) claim resolutions, and other matters related to Plan administration; payroll department for purposes of ensuring appropriate payroll deductions and other payments by covered persons for their coverage; information technology department, as needed for preparation of data compilations and reports related to Plan administration; finance department for purposes of reconciling appropriate payments of premium to and benefits from the Plan, and other matters related to Plan administration; internal legal counsel to assist with resolution of claim, coverage and other disputes related to the Plan’s provision of benefits. • To the Plan’s Service Providers: The Plan may disclose PHI to its service providers (“business associates) who perform claim payment and plan management services. The plan requires a written contract that obligates the business associate to safeguard and limit the use of PHI. • Required by law: The Plan may disclose PHI when a law requires that it report information about suspected abuse, neglect or domestic violence, or relating to suspected criminal activity, or in response to a court order. It must also disclose PHI to authorities that monitor compliance with these privacy requirements. • For public health activities: The Plan may disclose PHI when required to collect information about disease or injury, or to report vital statistics to the public health authority. • For health oversight activities: The Plan may disclose PHI to agencies or departments responsible for monitoring the health care system for such purposes as reporting or investigation of unusual incidents. • Relating to decedents: The Plan may disclose PHI relating to an individual's death to coroners, medical examiners or funeral directors, and to organ procurement organizations relating to organ, eye, or tissue donations or transplants. • For research purposes: In certain circumstances, and under strict supervision of a privacy board, the Plan may disclose PHI to assist medical and psychiatric research. • To avert threat to health or safety: In order to avoid a serious threat to health or safety, the Plan may disclose PHI as necessary to law enforcement or other persons who can reasonably prevent or lessen the threat of harm. • For specific government functions: The Plan may disclose PHI of military personnel and veterans in certain situations, to correctional facilities in certain situations, to government programs relating to eligibility and enrollment, and for national security reasons.Uses and Disclosures Requiring Authorization: For uses and disclosures beyond treatment, payment and operations purposes, and for reasonsnot included in one of the exceptions described above, the Plan is required to have your written authorization. For example, uses anddisclosures of psychotherapy notes, uses and disclosures of PHI for marketing purposes, and disclosures that constitute a sale of PHI wouldrequire your authorization. Your authorizations can be revoked at any time to stop future uses and disclosures, except to the extent that thePlan has already undertaken an action in reliance upon your authorization.Uses and Disclosures Requiring You to have an Opportunity to Object: The Plan may share PHI with your family, friend or other person involvedin your care, or payment for your care. We may also share PHI with these people to notify them about your location, general condition, ordeath. However, the Plan may disclose your PHI only if it informs you about the disclosure in advance and you do not object (but if there is anemergency situation and you cannot be given your opportunity to object, disclosure may be made if it is consistent with any prior expressedwishes and disclosure is determined to be in your best interests; you must be informed and given an opportunity to object to further disclosureas soon as you are able to do so).Your Rights Regarding Your Protected Health InformationYou have the following rights relating to your protected health information: • To request restrictions on uses and disclosures: You have the right to ask that the Plan limit how it uses or discloses your PHI. The Plan will consider your request, but is not legally bound to agree to the restriction. To the extent that it agrees to any restrictions on its use or disclosure of your PHI, it will put the agreement in writing and abide by it except in emergency situations. The Plan cannot agree to limit uses or disclosures that are required by law. • To choose how the Plan contacts you: You have the right to ask that the Plan send you information at an alternative address or by an alternative means. To request confidential communications, you must make your request in writing to the Privacy Official. We will not ask you the reason for your request. Your request must specify how or where you wish to be contacted. The Plan must agree to your request as long as it is reasonably easy for it to accommodate the request. • To inspect and copy your PHI: Unless your access is restricted for clear and documented treatment reasons, you have a right to see your PHI in the possession of the Plan or its vendors if you put your request in writing. The Plan, or someone on behalf of the Plan, will respond to your request, normally within 30 days. If your request is denied, you will receive written reasons for the denial and an explanation of any right to have the denial reviewed. If you want copies of your PHI, a charge for copying may be imposed but may be waived, depending on your circumstances. You have a right to choose what portions of your information you want copied and to receive, upon request, prior information on the cost of copying. • To request amendment of your PHI: If you believe that there is a mistake or missing information in a record of your PHI held by the Plan or one of its vendors, you may request, in writing, that the record be corrected or supplemented. The Plan or someone on its behalf will respond, normally within 60 days of receiving your request. The Plan may deny the request if it is determined that the PHI is: (i) correct and complete; (ii) not created by the Plan or its vendor and/or not part of the Plan’s or vendor’s records; or (iii) not permitted to be disclosed. Any denial will state the reasons for denial and explain your rights to have the request and denial, along with any statement in response that you provide, appended to your PHI. If the request for amendment is approved, the Plan or vendor, as the case may be, will change the2017 Employee Benefits Summary Page 43 of 52

Annual NoticesHIPAA COMPREHENSIVE NOTICE OF PRIVACY POLICY & PROCEDURES (cont’d.) PHI and so inform you, and tell others that need to know about the change in the PHI. • To find out what disclosures have been made: You have a right to get a list of when, to whom, for what purpose, and what portion of your PHI has been released by the Plan and its vendors, other than instances of disclosure for which you gave authorization, or instances where the disclosure was made to you or your family. In addition, the disclosure list will not include disclosures for treatment, payment, or health care operations. The list also will not include any disclosures made for national security purposes, to law enforcement officials or correctional facilities, or before the date the federal privacy rules applied to the Plan. You will normally receive a response to your written request for such a list within 60 days after you make the request in writing. Your request can relate to disclosures going as far back as six years. There will be no charge for up to one such list each year. There may be a charge for more frequent requests.How to Complain about the Plan’s Privacy PracticesIf you think the Plan or one of its vendors may have violated your privacy rights, or if you disagree with a decision made by the Plan or avendor about access to your PHI, you may file a complaint with the person listed in the section immediately below. You also may file a writtencomplaint with the Secretary of the U.S. Department of Health and Human Services. The law does not permit anyone to take retaliatory actionagainst you if you make such complaints.Notification of a Privacy BreachAny individual whose unsecured PHI has been, or is reasonably believed to have been used, accessed, acquired or disclosed in an unauthorizedmanner will receive written notification from the Plan within 60 days of the discovery of the breach.If the breach involves 500 or more residents of a state, the Plan will notify prominent media outlets in the state. The Plan will maintain a logof security breaches and will report this information to HHS on an annual basis. Immediate reporting from the Plan to HHS is required if asecurity breach involves 500 or more people.Contact Person for Information, or to Submit a ComplaintIf you have questions about this Notice please contact the Plan’s Privacy Official or Deputy Privacy Official(s) (see below). If you have anycomplaints about the Plan’s privacy practices, handling of your PHI, or breach notification process, please contact the Privacy Official or anauthorized Deputy Privacy Official.Privacy OfficialThe Plan’s Privacy Official, the personal responsible for ensuring compliance with this Notice, is:Bridget ParisHuman Resources Director970-498-5976Organized Health Care Arrangement DesignationThe Plan participates in what the federal privacy rules call an “Organized Health Care Arrangement.” The purpose of that participation is that itallows PHI to be shared between the members of the Arrangement, without authorization by the persons whose PHI is shared, for health careoperations. Primarily, the designation is useful to the Plan because it allows the insurers who participate in the Arrangement to share PHI withthe Plan for purposes such as shopping for other insurance bids.The members of the Organized Health Care Arrangement are: UMR Medical Plan Delta Dental Dental Care Plan Vision Service Plan Vision Plan WageWorks Flexible Benefits PlanEffective DateThe effective date of this Notice is: January 1, 20172017 Employee Benefits Summary Page 44 of 52

Annual NoticesNOTICE OF SPECIAL ENROLLMENT RIGHTSIf you are declining enrollment for yourself or your dependents (including your spouse) because of other health insurance or group healthplan coverage, you may be able to later enroll yourself and your dependents in this plan if you or your dependents lose eligibility for that othercoverage (or if the employer stops contributing towards your or your dependents’ other coverage).Loss of eligibility includes but is not limited to: • Loss of eligibility for coverage as a result of ceasing to meet the plan’s eligibility requirements (i.e., legal separation, divorce, cessation of dependent status, death of an employee, termination of employment, reduction in the number of hours of employment); • Loss of HMO coverage because the person no longer resides or works in the HMO service area and no other coverage option is available through the HMO plan sponsor; • Elimination of the coverage option a person was enrolled in, and another option is not offered in its place; • Failing to return from an FMLA leave of absence; and • Loss of coverage under Medicaid or the Children’s Health Insurance Program (CHIP).Unless the event giving rise to your special enrollment right is a loss of coverage under Medicaid or CHIP, you must request enrollment within31 days after your or your dependent’s(s’) other coverage ends (or after the employer that sponsors that coverage stops contributing towardthe coverage).If the event giving rise to your special enrollment right is a loss of coverage under Medicaid or the CHIP, you may request enrollment under thisplan within 60 days of the date you or your dependent(s) lose such coverage under Medicaid or CHIP. Similarly, if you or your dependent(s)become eligible for a state-granted premium subsidy towards this plan, you may request enrollment under this plan within 60 days after thedate Medicaid or CHIP determine that you or the dependent(s) qualify for the subsidy.In addition, if you have a new dependent as a result of marriage, birth, adoption, or placement for adoption, you may be able to enroll yourselfand your dependents. However, you must request enrollment within 31 days after the marriage, birth, adoption, or placement for adoption.To request special enrollment or obtain more information, contact: Pam Stultz Benefits Manager (970) 498-5983* This notice is relevant for healthcare coverages subject to the HIPAA portability rules.WOMEN'S HEALTH AND CANCER RIGHTS NOTICELarimer County Employee Health Care Plan is required by law to provide you with the following notice:The Women’s Health and Cancer Rights Act of 1998 (“WHCRA”) provides certain protections for individuals receiving mastectomy-relatedbenefits. Coverage will be provided in a manner determined in consultation with the attending physician and the patient, for: • All stages of reconstruction of the breast on which the mastectomy was performed; • Surgery and reconstruction of the other breast to produce a symmetrical appearance; • Prostheses; and • Treatment of physical complications of the mastectomy, including lymphedemas.The Larimer County Employee Health Care Plan provide(s) medical coverage for mastectomies and the related procedures listed above,subject to the same deductibles and coinsurance applicable to other medical and surgical benefits provided under this plan. Therefore, thefollowing deductibles and coinsurance apply:Standard PPO:In-Network:$1,000/$2,000 individual/ family deductible; 20% coinsuranceChoice PPO:$500/$1,000 individual / family deductible; 10% coinsuranceIf you would like more information on WHCRA benefits, please refer to your Summary Plan Description or contact your Plan Administrator,UMR, at 800-826-9781.2017 Employee Benefits Summary Page 45 of 52

Annual NoticesNOTICE OF NO OBLIGATION FOR PRE-AUTHORIZATION FOR OB/GYN CAREYou do not need prior authorization from Larimer County Employee Health Care Plan or from any other person (including a primary careprovider) in order to obtain access to obstetrical or gynecological care from a health care professional in our network who specializes inobstetrics or gynecology. The health care professional, however, may be required to comply with certain procedures, including obtaining priorauthorization for certain services, following a pre-approved treatment plan, or procedures for making referrals. For a list of participating healthcare professionals who specialize in obstetrics or gynecology, contact UMR at (800) 826-9781.2017 Employee Benefits Summary Page 46 of 52

Annual NoticesPREMIUM ASSISTANCE UNDER MEDICAID & THE CHILDREN'S HEALTH INSURANCE PROGRAM (CHIP)If you or your children are eligible for Medicaid or CHIP and you’re eligible for health coverage from your employer, your state may have apremium assistance program that can help pay for coverage, using funds from their Medicaid or CHIP programs. If you or your children aren’teligible for Medicaid or CHIP, you won’t be eligible for these premium assistance programs but you may be able to buy individual insurancecoverage through the Health Insurance Marketplace. For more information, visit www.healthcare.gov. If you or your dependents are already enrolled in Medicaid or CHIP and you live in a State listed below, contact your State Medicaid or CHIPoffice to find out if premium assistance is available.If you or your dependents are NOT currently enrolled in Medicaid or CHIP, and you think you or any of your dependents might be eligible foreither of these programs, contact your State Medicaid or CHIP office or dial 1-877-KIDS NOW or www.insurekidsnow.gov to find out how toapply. If you qualify, ask your state if it has a program that might help you pay the premiums for an employer-sponsored plan.If you or your dependents are eligible for premium assistance under Medicaid or CHIP, as well as eligible under your employer plan, youremployer must allow you to enroll in your employer plan if you aren’t already enrolled. This is called a “special enrollment” opportunity, andyou must request coverage within 60 days of being determined eligible for premium assistance. If you have questions about enrolling in youremployer plan, contact the Department of Labor at www.askebsa.dol.gov or call 1-866-444-EBSA (3272). ALABAMA - Medicaid ALASKA - Medicaid web: http://health.hss.state.ak/us/dpa/programs/medicaid web: www.myalhipp.com phone: 1-855-692-5447 phone: 1-888-318-8890 (outside of Anchorage) phone: 907-269-6529 (Anchorage) COLORADO - Medicaid FLORIDA - Medicaid web: www.colorado.gov/hcpf web: www.flmedicaidtplrecovery.com phone: 1-877-357-3268 phone: 1-800-221-3943 INDIANA - Medicaid GEORGIA - Medicaid web: www.in.gov/fssa web: http://dch.georgia.gov phone: 1-800-889-9949Click on Programs, then Medicaid, then Health Insurance Premium Payment (HIPP). KANSAS - Medicaid phone: 404-656-4507 web: www.kdheks.gov/hcf IOWA - Medicaid phone: 1-800-792-4884 web: www.dhs.state.ia.us/hipp LOUISIANA - Medicaid phone: 1-888-346-9562 web: http://dhh.louisiana.gov/index.cfm/subhome/1/n/331 KENTUCKY - Medicaid phone: 1-888-695-2447 web: http://chfs.ky.gov/dms/default.htm MASSACHUSETTS - Medicaid phone: 1-800-635-2570 MAINE - Medicaid web: www.mass.gov/MassHealth phone: 1-800-462-1120 web: www.maine.gov/dhhs/ofi/public-assistance/index.html phone: 1-800-977-6740 MISSOURI - Medicaid TTY: 1-800-977-6741 MINNESOTA - Medicaid web: www.dss.mo.gov/mhd/participants/pages/hipp.htm phone: 573-751-2005 web: www.dhs.state.mn.us/id_006254 Click on Health Care, then Medical Assistance. NEBRASKA - Medicaid web: www.ACCESSNebraska.ne.gov phone: 1-800-657-3739 MONTANA - Medicaid phone: 1-855-632-7633 NEW HAMPSHIRE - Medicaid web: http://medicaid.mt.gov/member web: www.dhhs.nh.gov/oii/documents/hippapp.pdf phone: 1-800-694-3084 NEVADA - Medicaid phone: 603-271-5218 web: http://dwss.nv.gov phone: 1-800-992-09002017 Employee Benefits Summary Page 47 of 52

Annual Notices NEW JERSEY - Medicaid & CHIP NEW YORK - Medicaid Medicaid web: www.nyhealth.gov/health_care/medicaidweb: www.state.nj.us/humanservices/dmahs/clients/medicaid phone: 1-800-541-2831 phone: 609-631-2392 CHIP web: www.njfamilycare.org/index.html phone: 1-800-701-0710 NORTH CAROLINA - Medicaid NORTH DAKOTA - Medicaid web: www.ncdhhs.gov/dma web: www.nd.gov/dhs/services/medicalserv/medicaid phone: 919-855-4100 phone: 1-800-755-2604OKLAHOMA - Medicaid & CHIP OREGON - Medicaidweb: www.insureoklahoma.org web: www.oregonhealthykids.gov web: www.hijossaludablesoregon.gov phone: 1-888-365-3742 phone: 1-800-699-9075 PENNSYLVANIA - Medicaid RHODE ISLAND - Medicaidweb: www.dhs.state.pa.us/hipp web: www.eohhs.ri.gov phone: 401-462-5300 phone: 1-800-692-7462 SOUTH CAROLINA - Medicaid SOUTH DAKOTA - Medicaid web: www.scdhhs.gov web: www.dss.sd.gov phone: 1-888-549-0820 phone: 1-888-828-0059 TEXAS - Medicaid UTAH - Medicaid web: www.gethipptexas.com web (Medicaid): http://health.utah.gov/medicaid phone: 1-800-440-0493 web (CHIP): http://health.utah.gov/chip phone: 1-866-435-7414 VERMONT - Medicaid VIRGINIA - Medicaid & CHIPweb: www.greenmountaincare.org web: www.coverva.org/programs_premium_assistance.cfm phone: 1-800-250-8427 Medicaid phone: 1-800-432-5924 CHIP phone: 1-855-242-8282 WASHINGTON - Medicaid WEST VIRGINIA - Medicaidweb: www.hea.wa.gov/medicaid/premiumpymt/pages/index.aspx web: www.dhhr.wv.gov/bms/medicaid%20Expansion/Pages/default.aspx phone: 1-800-562-3022 ext. 15473 phone: 1-877-598-5820, HMS Third Party Liability WISCONSIN - Medicaid & CHIP WYOMING - Medicaidweb: www.dhs.wisconsin.gov/badgercareplus/p-10095.htm web: https://wyequalitycare.acs-inc.com phone: 1-800-362-3002 phone: 307-777-7531To see if any other states have added a premium assistance program since July 31, 2015, or for more information on special enrollmentrights, contact either: US Department of Labor US Department of Health and Human ServicesEmployee Benefits Security Administration Centers for Medicare & Medicaid Services www.cms.hhs.gov www.dol.gov/ebsa 1-866-444-EBSA (3272) 1-877-267-2323, Menu Option 4, Ext. 61565According to the Paperwork Reduction Act of 1995 (Pub. L. 104-13) (PRA), no persons are required to respond to a collection of information unlesssuch collection displays a valid Office of Management and Budget (OMB) control number. The Department notes that a Federal agency cannot conduct orsponsor a collection of information unless it is approved by OMB under the PRA, and displays a currently valid OMB control number, and the public is notrequired to respond to a collection of information unless it displays a currently valid OMB control number. See 44 U.S.C. 3507. Also, notwithstanding anyother provisions of law, no person shall be subject to penalty for failing to comply with a collection of information if the collection of information does notdisplay a currently valid OMB control number. See 44 U.S.C. 3512.The public reporting burden for this collection of information is estimated to average approximately seven minutes per respondent. Interested parties areencouraged to send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for reducing thisburden, to the U.S. Department of Labor, Employee Benefits Security Administration, Office of Policy and Research, Attention: PRA Clearance Officer, 200Constitution Avenue, N.W., Room N-5718, Washington, DC 20210 or email [email protected] and reference the OMB Control Number 1210-0137OMB Control Number 1210-0137 (expires 10/31/2016)2017 Employee Benefits Summary Page 48 of 52

connect for health coloradoNew Connect for Health Colorado CoverageOptions and Your Health CoveragePART A: General InformationWhen key parts of the health care law take effect in 2014, there will be a new way to buy health insurance: Connectfor Health Colorado. To assist you as you evaluate options for you and your family, this notice provides some basicinformation about the new Marketplace and employment-based health coverage offered by your employer.What is Connect for Health Colorado? certain standards. If the cost of a plan from your employer that would cover you (and not any otherConnect for Health Colorado is an online marketplace members of your family) is more than 9.5% of yourdesigned to help you find health insurance that meets household income for the year, or if the coverageyour needs and fits your budget. The Marketplace of- your employer provides does not meet the “minimumfers “one-stop shopping” to find and compare private value” standard set by the Affordable Care Act, youhealth insurance options. You may also be eligible may be eligible for a tax credit.1for a new kind of tax credit that lowers your monthlypremium right away. Open enrollment for health insur- Note: If you purchase a health plan through Connectance coverage through Connect for Health Colorado for Health Colorado instead of accepting health cover-begins in October 2013 for coverage starting as early age offered by your employer, then you may lose theas January 1, 2014. employer contribution (if any) to the employer-offered coverage. Also, this employer contribution -as wellCan I Save Money on my Health Insurance as your employee contribution to employer-offeredPremiums in the Marketplace? coverage- is often excluded from income for Federal and State income tax purposes. Your payments forYou may qualify to save money and lower your month- coverage through the Marketplace are made on anly premium, but only if your employer does not offer after-tax basis.coverage, or offers coverage that doesn’t meet certainstandards. The savings on your premium that you’re How Can I Get More Information?eligible for depends on your household income. For more information about your coverage offeredDoes Employer Health Coverage Affect Eligi- by your employer, please check your summary planbility for Premium Savings through Connect description or contact:for Health Colorado? Human Resources: 970-498-4970Yes. If you have an offer of health coverage from youremployer that meets certain standards, you will not Connect for Health Colorado can help you evaluatebe eligible for a tax credit through the Marketplace your coverage options, including your eligibility forand may wish to enroll in your employer’s health plan. coverage through the Marketplace and its cost. PleaseHowever, you may be eligible for a tax credit that low- visit ConnectforHealthCO.com or call 855-PLANS-4-ers your monthly premium, or a reduction in certain YOU (855-752-6749) for more information, includingcost-sharing if your employer does not offer coverage an online application for health insurance coverage.to you at all or does not offer coverage that meets 1An employer-sponsored health plan meets the “minimum value standard” if the plan’s share of the total allowed benefit costs Page 49 of 52 covered by the plan is no less than 60 percent of such costs.2017 Employee Benefits Summary

connect for health coloradoPART B: Information about Health CoverageOffered by Your EmployerThis section contains information about any health coverage offered by your employer. If you decide tocomplete an application for coverage in the Marketplace, you will be asked to provide this information.Employer Name Employer Identification Number (EIN) Larimer County 84-6000779Employer Address Employer Phone Number 200 W. Oak Street, Suite 3200 970-498-5970City State Zip Code Fort Collins CO 80521Who can we contact at this job? Email Address Pam Stultz [email protected] Number (if different from above) 970-498-5983Here is some basic information about health coverage offered by this employer:As your employer, we offer a health plan to: q All employees q✔ Some employees. Eligible employees are: Regular benefited, full-time or part-time employees scheduled to work at least 20 hours per week. With respect to dependents: Page 50 of 52 q✔ We do offer coverage. Eligible dependents are: Your legal spouse, domestic partner, or dependent child as defined in the plan document. q We do not offer coverage. q If checked, this coverage meets the minimum value standard, and the cost of this coverage to you is intended to be affordable, based on employee wages. ** Even if your employer intends your coverage to be affordable, you may still be eligible for a premium dis- count through the Marketplace. The Marketplace will use your household income, along with other factors, to determine whether you may be eligible for a premium discount. If, for example, your wages vary from week to week (perhaps you are an hourly employee or you work on a commission basis), if you are newly employed mid-year, or if you have other income losses, you may still qualify for a premium discount. If you decide to shop for coverage in the Marketplace, Connect for Health Colorado will guide you through the process. Here’s the employer information you’ll enter when you visit ConnectforHealthCO.com to find out if you can get a tax credit to lower your monthly premiums.2017 Employee Benefits Summary