Benefits Summary Guide

Transcription

1 Benefits Summary Guide

2 As you review the following information, if you have any questions, do not hesitate to contact the Benefits Solutions Group at Welcome 2014 Jones Lang LaSalle Benefits Welcome. At Jones Lang LaSalle, your personal and financial health is important to us. We continue to offer a variety of benefit options to support the needs of you and your family because we value your future at JLL. This document focuses on the important benefit decisions you must make related to your health and wellbeing. Please be sure to visit the My Total Rewards website at to review other investments JLL has made in you like our 401k plan, company-sponsored discount programs, paid time off, learning and development, and so much more. You know the needs of you and your family the best and what the coming year may look like for all of you. So, to make the best choices for everyone and to ensure that you take advantage of the various coverage options we provide and the new tools that help you make election decisions. Important: To receive Jones Lang LaSalle benefits in 2014, you must take action To empower you to make the best choices for you and your family and to take advantages of the new tools, resources and benefit, you must either enroll in a benefits plan or waive coverage in If you do not act, you will be defaulted to no coverage. 2

3 Important Health Reform On January 1, 2014, a key component of the health reform law will take effect: Everyone in the U.S. (with a few exceptions) will be required to have health insurance. Jones Lang LaSalle will continue to offer health insurance for eligible employees. This coverage meets all of the health reform law requirements to satisfy your individual mandate under the reform law. We are pleased to continue offering this benefit as a valuable part of your total rewards at JLL. In 2014, you will also have other options to purchase health insurance, but because we offer you coverage that satisfies all the health reform requirements, you will not qualify for any federal assistance to purchase an individual or family policy on the open market. These other options include: PPO Standard Plan will be eliminated in 2015 Due to provisions of the Affordable Care Act driving market changes, this is the last year you will be able to enroll in the Standard Plan. That makes this year a great opportunity to switch now to a plan with a Health Savings Account to start saving this year for future medical expenses and receive the triple tax savings. Public health insurance marketplaces/exchanges You can shop for coverage in an online public health insurance marketplace/exchange and compare available policies based on price, benefits and quality. Each state is required to have an online public marketplace available for health insurance coverage in 2014 (if a state does not establish one, the federal government will operate an exchange for the state s residents). Because JLL offers you coverage that satisfies all requirements under the health reform law, you and your dependents will not qualify for federal financial assistance (premium tax credits) for any coverage you purchase on the public exchange. Private marketplaces/exchanges A variety of private exchanges will serve as marketplaces where you can compare health plans and buy coverage. For example, an insurance company might create a private exchange that serves some of the same functions as a public exchange, but cannot offer federal financial assistance to individuals purchasing coverage. In addition, some health insurance companies are opening retail stores where you can shop for a policy, check on claims and get one-on-one health education coaching Health insurers and brokers Health insurance companies will sell plans directly to you through their own websites and call centers. You can shop for yourself through the exchanges, or you can enlist the assistance of an insurance agent or broker. Note: If you decide to purchase health care insurance through the marketplace/exchange, you will not be allowed to take advantage of the Benefits Solutions Group or the Personal Advocate Program to help resolve your claims issues. Visit HealthCare.gov to learn more. 3

4 Meet ALEX, your personal benefits assistant Need help picking the best benefits plan for you and your family? Try ALEX, your personal benefits assistant Choosing the right benefits plan for you and your family is important and it can be tricky too. That s why you ll want to talk with ALEX, your personal benefits assistant. We know what you re thinking who s ALEX and what does he have to do with my benefits? ALEX is the host of a highly interactive online conversation that guides you through the process of selecting your benefits. It provides a simple, fun and quick way to help you pick the best benefit plans for you and your family. The best thing about ALEX? He s funny, doesn t speak insurance-talk and is available to help you figure out which JLL benefits plans will best serve your needs (anonymously, of course). Even better, ALEX can be accessed anytime and anywhere as long as there is an internet connection (including at home by your spouse or domestic partner). Visit to watch a brief demo. Click here or go to and get started with using ALEX today! 4

5 Tips for Saving on Healthcare Costs Part of choice is your decision to choose to act on things that will save on your healthcare costs. How many of the below actions are you willing to do to put some extra money in your pocket? Wellness Pledge Agree to take a Health Assessment and not smoke, or complete a free stop smoking program and receive a significant premium reduction. Cover your spouse or domestic partner on his/her employer s medical plan If you decide to cover a spouse or domestic partner on a JLL medical plan, and he or she is able to receive medical coverage from his/her employer, you will be charged a $100 per month fee in addition to the additional cost of the medical plan election that you make. Choose the right medical option for you and your family Make sure you choose the best option based on premium, plan benefits, expected claims, availability of a company HSA contribution and comfort level with paying for unexpected claims. Take advantage of ALEX, a new online tool to help you pick the best plan for you and your family. Preventive exams Identifying and treating/eliminating health risks before they turn into large claims can save you money. Make sure to get regular preventive care exams paid at 100 percent by Jones Lang LaSalle (in-network only). Biometric screenings Obtaining your biometrics qualifies you for Health Reward dollars and helps you avoid potential future and costly claims. Health and Wellness Coaching Take advantage of free personal wellness and health coaching to help manage a health risk or medical condition. Use network and premium providers (UnitedHealthCare only) Staying in-network gets you better benefit coverage. Using premium providers can save you even more money. Health Rewards Earn up to $625 for yourself and $625 for your spouse/domestic partner a great way to earn back a percentage of your premium. Additional dollars can be earned for cancer screening and diabetes management, where applicable. The Kaiser Permanente program differs from the UHC program. See the Kaiser Permanente Health Rewards section in the open enrollment guide for more details. Health Savings Account (HSA) Elect Plus or Basic coverage and receive a $600 (single) or $1,200 (plus one or family) annual company contribution. Tax savings and money are available towards current and future expenses. 5

6 My Total Rewards: About You. For You Eligibility All Employees You are eligible to participate in the Jones Lang LaSalle employee benefit plans if: You are an employee of Jones Lang LaSalle who works at least 30 hours per week. You are not covered by a collective bargaining agreement that provides alternative coverage. You are not hired as a temporary employee. You work between hours per week as a Hawaii employee. (Medical Only) Please note: Independent Contractors should refer to the Benefits Open Enrollment Guide for Independent Contractors on the Total Rewards website at See the Total Rewards website at for more information about dependent eligibility, family status changes and to learn when coverage begins and ends. Note: Make your elections carefully. Unless you experience an IRS-qualified status change, you cannot change your elections until the Open Enrollment period for 2015 benefits. If you experience an IRS-qualified status change during the year, you must notify the Benefits Solutions Group within 31days after the event has occurred. Dependents Eligible dependents include: Your spouse or domestic partner. Please refer to Dependent Affidavit for eligibility criteria surrounding domestic partners. Your children who are less than 26 years old. Disabled dependents. Disabled dependents must be certified while covered under the medical plan for continuation of coverage. If you enroll a new dependent who is not currently enrolled, you are required to provide documentation within 45 days after enrolling in the benefits plans. It is your responsibility to compile the required documentation and send it to the Benefits Solutions Group. If you do not provide the required documentation within 45 days, your dependent coverage terminates. Employees can fax, upload online or mail documents to the following: Online Upload: Secure Fax: Mail: Dependent Verification Center PO Box 1401 Lincolnshire, IL

7 Preparing for Enrollment: what you should be thinking about before you enroll At JLL, we strive to provide quality benefits, resources and programs that meet the full range of our employees needs from preventive care to well-being to condition-related care many of which are dealt with in the health plans. So it s important to look beyond your s, and consider the coverage that will help you achieve your health goals as well as meet your health care needs year-round. Prepare to Enroll Ready to enroll Evaluate all the options to assure the right plan for you. Use ALEX to help you decide by going to Listen to available podcasts and videos on the Total Rewards site. Log onto Select the enrollment option under your recommended actions and go through the seven steps of the enrollment flow. Enroll your spouse/domestic partner or child under another employer s medical plan to potentially save money. Agree to the Wellness Pledge and determine if you meet the requirements for Enrolling has never been easier! When you re ready to enroll, it s simple and convenient to make your benefit elections at your source for complete, personalized information about your coverage options and costs. Log on to review your existing coverage, see your 2014 monthly costs, and use ALEX, your personal benefits assistant, to help you find the best health care plan for you and your family. Then, when you re ready, you can enroll online or by phone. Don t have easy access to a computer? No problem! Call the Benefits Solutions Group at and a dedicated benefits expert will help you enroll today. Important: You must enroll in a medical plan or waive your coverage for

8 Section for U.S. employees participating in the UnitedHealthCare Plan (Excluding Hawaii) 8

9 Medical Your health matters. Staying well and feeling good enhances your quality of life, not just for you, but also for the important people in your life. Jones Lang LaSalle understands that access to quality, affordable healthcare is a key to staying well or getting healthy if you suffer from an acute illness or chronic condition. Jones Lang LaSalle is committed to your health and well-being and to our philosophy of employees managing their health. We demonstrate our commitment by providing multiple choices in medical plan options designed to meet your needs and the needs of your family. Please refer to the following medical comparison charts for the plan options available in your state as your options may differ. How the Medical Plans Work The PPO plans use a network of preferred providers who agree to provide health care services to plan members at discounted fees. With the PPO plans, you may receive care from any provider you wish, but you receive the highest level of benefit when you visit a provider that is part of the UnitedHealthcare network. Remember, if you choose to go out-of-network, you will pay more. With these plans, you never need a referral from a primary care physician to visit a specialist. The firm offers three options: Traditional PPO The PPO Standard Plan (no Health Savings Account) Due to provisions of the Affordable Care Act driving market changes, this is the last year you will be able to enroll in the Standard plan. That makes this year a great opportunity to switch now to a plan with a Health Savings Account to start saving this year for future medical expenses and receive the triple tax savings. Account-based PPOs The PPO Plus Plan (includes Health Savings Account) The PPO Basic Plan (includes Health Savings Account) What is a Health Savings Account? A Health Savings Account (HSA) is a special interest-bearing savings account that s automatically set-up for you when you enroll in the Plus or Basic medical plan. Each year, the firm deposits a predetermined amount of money into your account in equal installments throughout the plan year. You may also make additional tax-free deposits into the account. Additionally, when your balance accumulates to certain levels, you may invest your HSA money in mutual funds available through OptumHealth Financial Services. 9

10 Summary of UnitedHealthCare (UHC) program features PPO Standard PPO Plus PPO Basic Feature In-Network Out-of-Network In-Network Out-of-Network In-Network Out-of-Network Who provides care Network doctor or hospital Network doctor or hospital Network doctor or hospital Network doctor or hospital Network doctor or hospital Network doctor or hospital Preventive Care Routine physical exam Well-child care Well-woman exam Immunizations Screenings 100% without having to meet 60% of allowable amount without having to meet 100% without having to meet 60% of allowable amount without having to meet 100% without having to meet 50% of allowable amount without having to meet Annual Deductible You only You +1 You + 2 or more $500 $1,000 $1,250 $1,250 $2,500 $3,125 Coinsurance (Company pays) 80% 60% of allowable amount after $1,250 $2,500 $3,125 $3,125 $6,250 $7,800 80% 60% of allowable amount after $2,700 $5,400 $6,750 $5,400 $10,800 $13,500 70% 50% of allowable amount after Annual Out-of-Pocket Maximum Individual OOP Max based off EE OOP No Individual OOP Max No Individual OOP Max You only You +1 You + 2 or more $2,200 $4,400 $5,500 $5,500 $11,000 $13,750 $3,000 $6,000 $7,500 $7,500 $15,000 $20,000 $5,000 $10,000 $12,000 $10,000 $20,000 $24,000 HSA Company Contribution (Company pays) You only You +1 You + 2 or more Office Visit Medical Necessity Requirements Surgery or Hospital Care Maternity Care Office visits Hospital charges Infertility Treatment ($20,000 lifetime max.) **Must contact Reproductive Resource Services for authorization to receive benefits. Contact UHC at Mental Health Treatment Outpatient Inpatient hospital charges Vision Exam Therapy, Chiropractic care, Private duty nursing N/A N/A Company contributions are prorated: 80% after 60% of allowable amount after 80% after $600 $1,200 $1,200 60% of allowable amount after No pre-authorization is needed for services received in-network. Authorization is required for certain services received out-of-network.* If pre-authorization not obtained but determined medically necessary by UHC: $250 penalty If determined not medically necessary by UHC: No benefits will be paid 80% after 80% after 80% after 80% after 60% of allowable amount after 60% of allowable amount after Not covered 60% of allowable amount after 80% after 80% after 80% after 80% after *Services requiring pre-notification when received out-of-network 60% of allowable amount after 60% of allowable amount after Not covered 60% of allowable amount after Company contributions are prorated: 70% after 70% after 70% after 70% after 70% after $25 co-pay, one exam every calendar year After is met. Coinsurance applies. Per calendar year maximum visits allowed: Physical, occupational and speech 25 visits; Chiropractic 30 visits; Private Duty Nursing 35 visits. $600 $1,200 $1,200 50% of allowable amount after 50% of allowable amount after 50% of allowable amount after Not covered 50% of allowable amount after Accidental dental Home health care services Hospice services Reconstructive procedures Mental health / substance abuse Inpatient hospital stays services BRCA testing (breast cancer susceptibility) Non-emergent ambulance Skilled nursing / inpatient rehab facilities Inpatient maternity stays greater than 48 hours and again at 96 hours Transplant services Congenital heart disease resource services and surgeries Durable medical equipment > $1,000 Pregnancy Healthy Pregnancy Clinical Trials including insulin pumps Notification Program Rehab Services (outpatient) chiropractic Surgery (outpatient) - diagnostic catheterization, electrophysiology implant, sleep apnea surgeries Therapeutics (outpatient) dialysis, intensity modulated radiation therapy, MR-guided focused ultrasound Bariatric coverage is available in-network only. 10

11 Health Rewards program for employees participating in the UHC medical plan The Health Rewards program incents you to make smart choices to improve or maintain your health and rewards you for taking action and getting healthy results. When you and your spouse or domestic partner enroll in a UnitedHealthcare medical plan, you will automatically receive a personalized scorecard that identifies opportunities for you to earn $625 per employee and an additional $625 per spouse/domestic partner. $75 - Complete Preventive Visit $50 - Complete and Submit all Four Biometrics $200 - Target BMI or Complete Health Coaching $100 - Target LDL or Complete Health Coaching $100 - Target FBS or A1c or Complete Health Coaching $100 - Target Blood Pressure or Complete Health Coaching Total maximum: $625 Additional opportunities for those eligible for cancer screenings: $50 - Breast Cancer Screening $50 - Cervical Cancer Screening $50 - Colorectal Screening Additional opportunities for those eligible for diabetes management: $25 - Diabetes-Complete Dilated Eye Exam Diabetes-Complete Second Hemoglobin A1c (HbA1c) Test Diabetes-Complete Creatinine or Urine Protein Test 11

12 Medical/Rx rates for UHC Contribution bands Annual premiums are based in part on your annual base salary and your role with the company as of September 1, 2013: Band One National, Regional and International Directors Band Two Employees who earn $60,000 or more, with the exception of those who fall under Band One Band Three Employees who earn less than $60,000 Note: Commission-eligible employees will fall under Band One or Band Two. Spousal Surcharge While some companies have actually done away with coverage for spouses/partners altogether, this contribution enables us to continue offering a healthcare option for your spouse/partner by spreading the costs between you and the firm. By managing costs this way, everyone s premiums and cost-sharing will increase less rapidly without minimizing coverage. If you enroll an employed spouse/domestic partner in a Jones Lang LaSalle medical plan, the $1,200 annual surcharge will automatically be deducted beginning with your first 2014 paycheck, and deductions will not be refunded. If the Working Spouse/Partner Contribution does not apply to you, you must complete your enrollment and select Working Spouse/Partner Contribution Does Not Apply for The Working Spouse/Partner Contribution does not apply if: o You do not enroll your spouse/domestic partner in medical coverage o Your spouse/domestic partner is not employed o Your spouse/domestic partner is employed but is not eligible for medical coverage through his/her employer o Your spouse/domestic partner is eligible for and/or is enrolled in Medicare/Medicaid o You and your spouse/domestic partner both work at Jones Lang LaSalle Your cost for medical coverage Below are the employee contributions for 2014 medical/rx plans. You can significantly reduce the cost of your premium contribution if you agree to the Wellness pledge when you enroll for your 2014 medical elections. You can also earn back health care dollars by participating in the Health Rewards bonus program, earning up to $625 per employee and $625 per spouse/domestic partner. Jones Lang LaSalle continues to pay 76 percent of healthcare costs. For more information on the Health Rewards Bonus program and the Wellness Pledge, please refer to the Total Rewards website at UnitedHealthcare rates for employees not participating in the Wellness Pledge PPO Standard PPO Plus PPO Basic Employee annual contribution Contribution Band You only You+1 You + 2 or more You only You+1 You + 2 or more You only You+1 You + 2 or more Band One 1, , , , , , , Band Two 1, , , , , , , Band Three 1, , , , , , , Example If you enroll in the Plus plan with Employee only coverage, Band 2 and do not participate in the Wellness Pledge your annual premium will be $ If you participate in the Wellness Pledge, you can significantly reduce your annual premium to $ That is a savings back in your pocket of $113.76! UnitedHealthcare rates for employees participating in the Wellness Pledge PPO Standard PPO Plus PPO Basic Employee annual contribution Contribution Band You You +1 You + 2 or more You only You +1 You + 2 or more You only You +1 You + 2 or more Band One 1, , , , , , , Band Two 1, , , , , , , Band Three 1, , , , , , , ,

13 Prescription drug coverage UHC Each medical plan option provides comprehensive prescription drug coverage as described below. For more information about prescription drugs, refer to the Prescription Drug Information section at The same prescription drug benefit applies to all three plans. However, eligibility for benefit payment differs by plan. Standard Benefits are paid for all prescription drugs before medical is met Your prescription drug coinsurance does count toward your out-of-pocket limit Plus and Basic Preventive: benefits paid before medical is met. Prescription drug coinsurance applies to your out-of-pocket limit. Non-Preventive: benefits not paid until medical is met. After the medical is met, you start paying coinsurance, which also applies to your out-of-pocket limit Check preventive drug list on at United HealthCare Prescription Drug benefits- Standard, Plus, Basic plans Prescription drug benefits - PPO Standard, PPO Plus, PPO Basic plans Retail (30-day supply) Mail Order (90-day supply) Tier 1 You pay 10% coinsurance ($5 minimum, $50 maximum) You pay 10% coinsurance ($12.50 minimum, $125 maximum) Tier 2 You pay 20% coinsurance ($30 minimum, $75 maximum) You pay 20% coinsurance ($75 minimum, $ maximum) Tier 3 You pay 40% coinsurance ($50 minimum, $100 maximum) You pay 40% coinsurance ($125 minimum, $250 maximum) Infertility drugs $5,000 lifetime maximum Following the chart above, if, for example, your long-term prescription drug falls into Tier 2, you have to pay 20 percent of the coinsurance, which would be a $75 to $ payment. Progression Rx (Step Therapy) Most medical conditions have multiple medication options. Although the options clinical effectiveness may be similar, their prices vary widely. With the Progression Rx (step therapy) Program, you get the treatment you need, usually at a lower cost. With this program, you need to try a Step 1 medication first, before a Step 2 medication may be covered. If you bring a prescription for a Step 2 medication to the pharmacy, our system will automatically check your claims history for a Step 1 medication. If you have claims history for a Step 1 medication, the Step 2 medication may be processed. If not, the pharmacist will contact your doctor. The pharmacist will also get a message that explains the Progression Rx program and the Step 1 medication options offered for drug coverage. However, only you and your doctor make decisions about your treatment and medication options. Mandatory Mail Rx UHC mandatory mail-order service is required for those participants that are taking covered medications on a long-term basis. As a result, your cost will be much lower. If you use the mail-order pharmacy option, you will pay the mail-order coinsurance for up to a 90-day supply. If you purchase your covered long-term medication at a retail pharmacy, you will pay the entire cost for those medications after the second purchase. To help you transition to mail-order service the first two times you purchase a new long-term covered medication at a retail pharmacy, you will pay your retail co-payment. After that, you will pay the entire cost. On the other hand, you should continue to purchase short-term covered medications at a retail pharmacy. You will pay your retail pharmacy co-payment for short-term medications. 13

14 Section for U.S. employees participating in the Kaiser Permanente Plan (California, Oregon and Mid-Atlantic Region, which includes Washington, DC, and the surrounding Virginia and Maryland area) 14

15 Medical Your health matters. Staying well and feeling good enhances your quality of life, not just for you, but also for the important people in your life. Jones Lang LaSalle understands that access to quality, affordable healthcare is a key to staying well or getting healthy if you suffer from an acute illness or chronic condition. Jones Lang LaSalle is committed to your health and well-being and to our philosophy of employees managing their health. We demonstrate our commitment by providing multiple choices in medical plan options designed to meet your needs and the needs of your family. Please refer to the following medical comparison charts for the plan options available in your state as your options may differ. How the Medical Plans Work The Kaiser Permanente HMO plans use a network of preferred providers who have agreed to provide health care services to plan members at discounted fees. These choices are HMO options, which mean you must go only to Kaiser Permanente providers to receive benefits. There are no out-of-network benefits. Referrals from your primary care physician may be required to go to some types of specialists. In Network Preventive Care Service are covered by plan benefits prior to the individual or family being reached for all three plans. The firm offers three Kaiser Permanente options: Traditional Option The Standard Plan (no Health Savings Account) Due to provisions of the Affordable Care Act driving market changes, this is the last year you will be able to enroll in the Standard plan. That makes this year a great opportunity to switch now to a plan with a Health Savings Account to start saving this year for future medical expenses and receive the triple tax savings. Account-based Options The Plus Plan (includes Health Savings Account) The Basic Plan (includes Health Savings Account What is a Health Savings Account? A Health Savings Account (HSA) is a special interest-bearing savings account that s automatically set-up for you when you enroll in the Plus or Basic medical plan. Each year, the firm deposits a predetermined amount of money into your account in equal installments throughout the plan year. You may also make additional tax-free deposits into the account. Additionally, when your balance accumulates to certain levels, you may invest your HSA money in mutual funds available through OptumHealth Financial Services. 15

16 Plan Summary Chart for California, Oregon and Mid-Atlantic Region employees participating in the Kaiser Permanente Plan The comparison chart below provides you with an overview of our medical programs. Please review the information carefully as you cannot change your medical option until the next open enrollment period unless you have a qualified family status change. Important note: The Kaiser Permanente plan is only available to employees based in California, Oregon and Mid-Atlantic Region, which includes Washington, DC, and the surrounding Virginia and Maryland area. Who Provides Care Preventive Care: Routine physical exam Well-child care Well-woman exam Immunizations Screenings Annual Deductible You only You +1 KP STANDARD OPTION KP PLUS OPTION KP BASIC OPTION There are no out-of-network benefits available. Only services provided by a Kaiser Permanente provider are considered covered benefits. 100% 100% 100% $500 $1,250 $1,250 $1,250 $3,125 $3,125 You + 2 or more Coinsurance 80% 80% 70% Annual Out-of-Pocket Maximum (includes ) You only You +1 You + 2 or more HSA Company Contribution You only You +1 You + 2 or more $2,200 $5,500 $5,500 N/A $3,000 $7,500 $7,500 Contributions are prorated $600 $1,200 $1,200 $2,700 $6,750 $6,750 $5,000 $12,000 $12,000 Contributions are prorated $600 $1,200 $1,200 Office Visit 80% after 80% after 70% after Surgery or Hospital Care Inpatient Outpatient 80% after 80% after 70% after Infertility Treatment Mental Health Treatment Outpatient Inpatient hospital charges 50% Coinsurance after 50% Coinsurance after 50% Coinsurance after (for diagnosis and treatment) (for diagnosis and treatment) (for diagnosis and treatment) 80% after 80% after 70% after Vision Exam 80% after 80% after 70% after 16

17 Medical/Rx rates for Kaiser Permanente Contribution bands (California, Oregon and Mid-Atlantic employees) Annual premiums are based in part on your annual base salary and your role with the company as of September 1, 2013: Band One National, Regional and International Directors Band Two Employees who earn $60,000 or more, with the exception of those who fall under Band One Band Three Employees who earn less than $60,000 Note: Commission-eligible employees will fall under Band One or Band Two. Spousal Surcharge While some companies have actually done away with coverage for spouses/partners altogether, this contribution enables us to continue offering a healthcare option for your spouse/partner by spreading the costs between you and the firm. By managing costs this way, everyone s premiums and cost-sharing will increase less rapidly without minimizing coverage. If you enroll an employed spouse/domestic partner in a Jones Lang LaSalle medical plan, the $1,200 annual surcharge will automatically be deducted beginning with your first 2014 paycheck, and deductions will not be refunded. If the Working Spouse/Partner Contribution does not apply to you, you must complete your enrollment and select Working Spouse/Partner Contribution Does Not Apply for The Working Spouse/Partner Contribution does not apply if: o You do not enroll your spouse/domestic partner in medical coverage o Your spouse/domestic partner is not employed o Your spouse/domestic partner is employed but is not eligible for medical coverage through his/her employer o Your spouse/domestic partner is eligible for and/or is enrolled in Medicare/Medicaid o You and your spouse/domestic partner both work at Jones Lang LaSalle Your cost for medical coverage: Below are the employee contributions for 2014 medical/rx plans. You can significantly reduce the cost of your premium contribution if you choose to agree to the Wellness Pledge when you enroll for your 2014 medical elections. You can also earn back health care dollars by participating in the HealthWorks program and earn up to $300 per employee and $300 per spouse/domestic partner. For more information on the HealthWorks program and the Wellness Pledge, please refer to the Total Rewards website at Jones Lang LaSalle continues to pay 76 percent of health care costs. Annual contribution rates for those employees NOT participating in the wellness pledge KP STANDARD KP Plus KP Basic Contribution Band You only You+1 You + 2 or more You only You+1 You + 2 or more You only You+1 You + 2 or more Band , , , Band , , , Band , , Example If you enroll in the Plus plan with Employee only coverage, Band 2, and do not participate in the Wellness Pledge, your annual premium will be $ If you participate in the Wellness Pledge you can significantly reduce your annual premium to $ That is a savings back in your pocket of $94.68! Annual contribution rates for those employees participating in the wellness pledge KP STANDARD KP Plus KP Basic Contribution Band You only You + 1 You + 2 or more You only You + 1 You + 2 or more You only You + 1 You + 2 or more Band , , , Band , , Band , ,

18 Health Rewards Program for those covered under Kaiser Permanente (Hawaii is not included) Reward opportunities include: $100 Completion of a biometric screening $100 Completion of an online Healthy Living Program $100 Completion of a flu shot Total maximum reward amount: $300 Additional opportunities for those eligible for cancer screenings: $100 Kaiser Permanente Prescription drug coverage California, Oregon and Mid-Atlantic Each medical option provides comprehensive prescription drug coverage as described below. All prescriptions must be filled through a Kaiser Permanente pharmacy. Standard Plan Benefits are paid for all prescription drugs before medical is met. Prescription drug coinsurance does count toward your out-of-pocket maximum. Plus and Basic Prescription drug benefits are not paid until you meet your medical. Once you meet your, coinsurance does count toward your out-of-pocket maximum. Prescription Drugs Pharmacy/Retail: Generic Pharmacy/Retail: Brand Pharmacy/Retail: Day Supply Mail Order - Generic Mail Order - Brand Mail Order - Day Supply Kaiser Permanente-Oregon + California $10 Co-pay $30 Co-pay 30-day supply $20 Co-pay $60 Co-pay 90-day supply 18

19 Medical Section for Hawaii employees participating in the Kaiser Permanente Plan 19

20 Medical Your health matters. Staying well and feeling good enhances your quality of life, not just for you, but also for the important people in your life. Jones Lang LaSalle understands that access to quality, affordable healthcare is a key to staying well or getting healthy if you suffer from an acute illness or chronic condition. Jones Lang LaSalle is committed to your health and well-being and to our philosophy of employees managing their health. We demonstrate our commitment by providing multiple choices in medical plan options designed to meet your needs and the needs of your family. Please refer to the following medical comparison charts for the plan options available in your state as your options may differ. How the Medical Plan Works The Kaiser Permanente HMO and HMSA HMO plans use a network of preferred providers who have agreed to provide health care services to plan members at discounted fees. These choices are HMO options, which mean you must go only to providers in the network to receive benefits. There are no out-of-network benefits. Referrals from your primary care physician may be required to go to some types of specialists. The firm offers two HMO options: Kaiser Permanente - Hawaii HMSA - Hawaii (Independent licensee of the Blue Cross and Blue Shield Association) Spousal Surcharge While some companies have actually done away with coverage for spouses/partners altogether, this contribution enables us to continue offering a healthcare option for your spouse/partner by spreading the costs between you and the firm. By managing costs this way, everyone s premiums and cost-sharing will increase less rapidly without minimizing coverage. If you enroll an employed spouse/domestic partner in a Jones Lang LaSalle medical plan, the $1,200 annual surcharge will automatically be deducted beginning with your first 2014 paycheck, and deductions will not be refunded. If the Working Spouse/Partner Contribution does not apply to you, you must complete your enrollment and select Working Spouse/Partner Contribution Does Not Apply for The Working Spouse/Partner Contribution does not apply if: o You do not enroll your spouse/domestic partner in medical coverage o Your spouse/domestic partner is not employed o Your spouse/domestic partner is employed but is not eligible for medical coverage through his/her employer o Your spouse/domestic partner is eligible for and/or is enrolled in Medicare/Medicaid o You and your spouse/domestic partner both work at Jones Lang LaSalle 20

21 Plan Summary Chart Comparison for Hawaii employees participating in the Kaiser Permanente plan or the new HMSA plan The comparison chart below provides you with an overview of our medical programs. Please review the information carefully as you cannot change your medical option until the next open enrollment period, unless you have a qualified family status change. Feature KAISER PERMANENTE - HAWAII HMSA - HAWAII Who provides care There are no out-of-network benefits available. Only services provided by a Kaiser Permanente provider are considered covered benefits. Annual None None Maximum benefits while insured Unlimited Unlimited Annual out-of-pocket maximum (includes ) Employee $2,500 $2,500 Employee +1 $5,000 $5,000 Family $7,500 $7,500 Office Visits $25 per office visit $20 per office visit Preventive care (Routine physical exam, Well-child care, Wellwoman care, Immunizations, Screenings) 100% covered 100% covered Surgery or hospital care Inpatient Outpatient surgery Mental health coverage Outpatient Inpatient hospital $150 per day for inpatient care $25 per visit for outpatient surgery $25 per visit for outpatient $150 per day for inpatient 2014 Annual Contribution Rates There are no out-of-network benefits available. Only services provided by a HMSA provider are considered covered benefits. No charge for inpatient care $20 per visit for outpatient surgery $20 per visit for outpatient $75 per day for inpatient Coverage Level Kaiser Permanente HMSA EE Only $ $ EE + 1 $ $ EE + Family $ $ Kaiser Permanente Prescription drug coverage Hawaii Each medical option provides comprehensive prescription drug coverage as described below. Note Kaiser Plan: All prescriptions must be filled through a Kaiser Permanente pharmacy. Prescription Drugs Kaiser Permanente - Hawaii Pharmacy/Retail: Generic Maintenance*** $5 copay per prescription Pharmacy/Retail: Generic $10 Co-pay Pharmacy/Retail: Brand $35 Co-pay Pharmacy/Retail: Day Supply 30-day supply Mail Order: Generic Maintenance**** $10 copay per prescription Mail Order - Generic $20 Co-pay Mail Order - Brand $70 Co-pay Mail Order - Day Supply 90-day supply HMSA Prescription drug coverage Hawaii Prescription Drugs HMSA - Hawaii Pharmacy/Retail: Generic $7 Co-pay Pharmacy/Retail: Preferred Brand $30 Co-pay Pharmacy/Retail: Other Brand $30 Plus $45 other brand name cost share Mail Order - Generic $11 Co-pay Mail Order Preferred Brand $65 Co-pay Mail Order Other Brand $65 plus $135 other brand name cost Share Note HMSA Plan: When a prescribed brand name drug has a generic equivalent that is listed on the Hawaii Drug Formulary of Equivalent Drug Products, the member will be responsible for the appropriate copayment plus the difference between the generic and brand name cost. This procedure will apply regardless of whether the member chose not to use the generic equivalent or the particular generic equivalent was not available at the pharmacy. 21

22 Additional benefits information for all U.S. employees 22

23 Jones Lang LaSalle Dental Overview Good news! You now have a choice of three dental options. Triple Option Dental Benefit Summary Plan Type Annual Deductible (Preventive Services are not subject to ) Basic In/Out of Network $50 Individual $150 Family Standard In/Out of Network $50 Individual $150 Family Plus In/Out of Network $25 Individual $75 Family Annual Maximum $1,000 per person $2,000 per person $2,500 per person Orthodontic Services $1,000 per person $2,000 per person $2,500 per person Diagnostic & Preventive Services Oral exams 2 per cal yr Cleanings 2 per cal yr Flouride treatment- 1 per cal yr to age 18 X-rays- Bitewings 1 per cal yr, Full mouth 1 per 5 yr Sealants- 1 per 3 yrs to age 16 Space maintainers- no limit Basic Fillings Resin, Composite Amalgam Endodontic Covered Periodontal surgery- 1 in 3 yrs Periodontal Scaling/Root Planning- 1 in 2 yrs Oral surgery- Covered Extractions- Covered Major Inlay, Onlay, Crowns 1 per 8 yrs Dentures/Bridges 1 per 8 yrs General Anesthesia Covered Implants 1 per 8 yrs Orthodontics Covered for Children and Adults Contribution Band In Network 100% Out of Network 100% In Network 70% Out of Network 60% In Network 50% Out of Network 40% In Network 50% Out of Network 40% In Network 100% Out of Network 100% In Network 80% Out of Network 80% In Network 50% Out of Network 50% In Network 50% Out of Network 50% In Network 100% Out of Network 100% In Network 80% Out of Network 80% In Network 60% Out of Network 60% In Network 50% Out of Network 50% MetLife Annual Dental Rates Basic Standard Plus You Only You + 1 You + 2 or more You Only You + 1 You + 2 or more You Only You + 1 You + 2 or more Band Band Band For more information about the Dental Plan options, please visit the Total Rewards website at 23

24 Vision Plan Comparison Chart Summary for VSP and the New! United Healthcare Vision Plan Good News! You now have a choice in vision care programs in Feature UnitedHealthcare Vision Program In Network VSP Vision PPO In Network Your annual contribution You Only: $ You + 1: $ You + 2 or more: $ You Only: $90.12 You + 1: $ You + 2 or more: $ How to obtain benefits Eye Exam Schedule an appointment with UnitedHealthcare Vision provider of your choice. You may have an exam every 12 months, lenses every 12 months, frames every 12 months or contact lenses every 12 months. $10 Co-payment or up to $50 allowance out of network. Schedule an appointment with a provider in the VSP covered network. You may have an eye exam every 12 months, frames every 24 months, contact lenses every 12 months. $10 Co-payment or up to $50 allowance out of network. Glasses $20 Copayment for lenses and frame up to $170 value. For glasses over $170, you receive up to a 30% discount at select locations. $20 Co-payment for lenses and frame up to $170 value. For glasses over $170 employee pays the difference less a 20% discount. Contact Lenses Covered Lens Options Laser Vision Correction, Mail Order Contacts and Hearing Aids Out of Network Coverage Plan provides a $175 allowance towards full cost. Medically necessary contacts are covered in full. Premium, Deluxe or Standard Progressive Lenses, Standard Anti-Reflective Coating, Polycarbonate Lenses for both Adults and Children and Standard Scratch Coating UnitedHealthcare Vision provides access to additional discounts UnitedHealthcare Vision offers allowances for an exam, lenses, and frame and contacts lenses. Payment is due to provider at time of service and a claim for reimbursement must be submitted by member. Plan provides a $130 allowance towards full cost. Medically necessary contacts are covered in full after $20 copay. Single vision, bifocal, trifocal, lenticular, scratch resistant coating, tint. VSP provides access to Laser Vision correction discounts VSP offers allowances for an exam, lenses, frames, contact lenses and laser vision correction. Payment is due to provider at time of service and a claim for reimbursement must be submitted by member. For more information about Vision, please visit the Total Rewards website at 24

25 Health Savings Account* (HSA) Contribution Limits The total amount you can contribute to an HSA is based on our coverage level and the amount the firm contributes. The chart below shows how much you and the firm can contribute in Plus Plan You Only You + 1 You + 2 or more Basic Plan You Only You + 1 You + 2 or more HSA Catch-up Contributions Coverage Level Company Contribution Your Maximum Contribution $600 $1,200 $1,200 $600 $1,200 $1,200 $2,700 $5,350 $5,350 $2,700 $5,350 $5,350 Total Allowable Contribution $3,300 $6,550 $6,550 $3,300 $6,550 $6,550 If you are age 55 or older, the IRS allows you to contribute an additional amount to your HSA. For 2014, you may contribute an additional $1,000. Advantages of an HSA HSA s are a great tool for smart health care consumers. Here are a few of the advantages: Jones Lang LaSalle Annual Employee Employee +1/Family Company Contributions $600/year¹ $1,200/year Employee Contributions *You can contribute pre-tax money to your account¹ *Your HSA savings are deposited into an interest bearing account, you don t pay taxes on interest earned. *When you use your HSA funds for medical expenses, you won t pay taxes on them. Use the money for *Build your balance for future medical expenses during your retirement years. *You can use your HSA to pay for eligible medical, dental, vision, certain healthcare premiums like COBRA. *Once you ve accumulated $2,000 in your HSA, you can invest in a variety of highly rated mutual funds. Eligibility Domestic partners are not eligible to use HSA funds if he/she does not qualify as a tax dependent. NOT ELIGIBLE if: enrolled in Medicare, spouse is enrolled in his/her employers FSA plan, can be claimed as a tax dependent, have coverage in another plan that has a lower than Plus or Basic. Portability There is no use-it-or-lose-it rule, if you have money in your HSA account at the end of the year, it rolls-over in your account for the next year if you leave Jones Lang LaSalle for any reason, you take it with you. IRS Annual Limits Annual contribution limits for 2014 are $3,300 for individuals and $6,550 for families. IRS regulations permit a one-time roll over into an HSA. * HSA does not apply to employees in Hawaii. ¹Employee are funded each pay period and employer contributions are funded at the beginning of each quarter. Contributions to your HSA are held in an account provided by OptumHealth Bank. To get the most from the Plus and Basic plans, you should understand how an HSA works and how it can benefit you. Visit the Total Rewards website at for more information about HSAs. OptumHealth Bank takes the hassle out of opening your HSA. Once you enroll in the Plus or Basic plan, your HSA account automatically opens. You ll receive a welcome letter with information about accessing your account on-line or over the phone along with general information about using your HSA. You will also receive a debit card that can be used to pay for eligible expenses. OptumHealth Bank

26 Funding your HSA The total amount you can contribute to an HSA is based on your coverage level and the amount the Company contributes. If you elect to contribute to this account, your funds are deducted from each pay period and deposited into your account shortly after your pay date on a prorated basis. The firm contributions are funded to the HSA and are made quarterly on a pro-rated basis. You are not eligible for an HSA if one of the following circumstances applies: You have coverage in another plan that has a lower than our Plus or Basic plans. You can be claimed as a tax dependent (as defined by the IRS) on someone else s tax return. You are enrolled in Medicare. Your spouse is enrolled in his or her employer s FSA plan. The IRS limits FSA only to dental and vision expenses when enrolled in an HSA plan. Domestic partners are not eligible to use HSA funds if: He/She does not qualify as a tax dependent. There is no additional funding to the employee s HSA account for the domestic partner if this is the case. If any one of the above circumstances applies to you, and you enroll in the Plus or Basic plans, you may be in violation of IRS rules that govern HSA eligibility. Because an HSA is a tax-advantaged savings account, you may incur IRS penalties if you violate eligibility rules. To learn more, consult with a tax advisor or visit Jones Lang LaSalle is not responsible for verifying your eligibility. Getting your HSA started OptumHealth Bank takes the hassle out of opening your HSA. Once you enroll in the Plus or Basic plan, your HSA account automatically opens. You ll receive a welcome letter with information about accessing your account on-line or over the phone along with general information about using your HSA. You will also receive a debit card that can be used to pay for eligible expenses. OpumHealth Bank Convenient reimbursement options You have several reimbursement options for eligible healthcare expenses that you pay out-of-pocket. 1. Online bill pay allows you to designate yourself as a payee and have a reimbursement check sent to you from your HSA account. You can also use online bill pay to reimburse providers and pharmacies for eligible medical expenses. There is no charge for this payment option. 2. Write a check to yourself from your HSA checkbook. To take advantage of this option you must order an HSA checkbook. OptumHealth Bank charges $10 for a book of 25 checks. 3. Use your OptumHealth Bank debit MasterCard to withdraw the funds from your account. OptumHealth Bank charges a fee for each transaction. Depending upon the ATM you use, other fees may apply. 4. Complete and mail in an OptumHealth Bank withdrawal/disbursement form. There is a $10 processing fee. When requesting reimbursement for HSA expenses, keep in mind the Company s contributions are made quarterly and if you are contributing, your contributions are funded shortly after each pay period. 26

27 Flexible Spending Accounts (FSA) Jones Lang LaSalle offers employees an opportunity to pay for expenses such as childcare and healthcare expenses on a pre-tax basis through an FSA. Healthcare FSA The HealthCare FSA works differently depending on which medical plan option you select. This is due to changes in the Health Care Reform laws. If you enroll in the Standard Plan option, you may use your FSA to reimburse all eligible out-of-pocket medical, dental, and vision care expenses. If you enroll in the Plus or Basic Plan, your Healthcare FSA is considered a limited purpose FSA by the IRS and may only be used to reimburse dental and vision expenses. Child/Elder (Dependent) Care FSA The Dependent Care FSA reimburses you for expenses incurred in the form of wages paid to a licensed baby sitter, licensed day care center, nursery school, adult day care center, or housekeeper caring for an eligible dependent. You will also receive a debit card for eligible expenses. If you live in the states of Massachusetts, Maine, and New Hampshire you will not receive a Consumer Account MasterCard from UnitedHealth Care. You will need to submit claims for reimbursement through UnitedHealth Care. Use the money for Healthcare FSA Reimbursement for medical, dental, and/or vision expenses. NOTE: you can no longer use for over the counter medication without a prescription. Dependent (child) care FSA Reimbursement for expenses incurred in the form of wages paid to a baby sitter, licensed day care center, and adult day care center up to age 13. Contributions Contributions to both FSA accounts are on a pre-tax basis. This is solely an employee funded account and JLL makes no funding contributions. Participation You must enroll each year if you wish to participate in an FSA plan. Portability Any money left in the account is forfeited at the end of the calendar year, or after all eligible claims have been paid. Portability IRS Annual Contribution Limits IRS Annual Limits $2,500 $5,000 27

28 Reimbursement Accounts HSA and FSA How do they stack up? JLL offers both a Health Savings Account (HSA) and a Flexible Spending Account Healthcare (FSA). While both provide the opportunity for significant tax savings, there are important differences as shown below. HSA vs Healthcare FSA: Eligibility Medical Option Account eligibility Can be used for: Standard Plan Regular FSA Medical / Dental / Vision expenses No HSA N/A Plus and Basic Plans HSA Limited Purpose FSA Medical / Dental / Vision expenses Dental / Vision expenses only HSA vs FSA: Benefit Comparison Benefit FSA HSA Tax Savings Yes Yes Your Maximum Contributions $2,500 You Only: $2,700 You + 1/You + 2 or more: $5,350 Employees over age 55 can make an additional contribution up to $1,000 Company Contribution $0 You Only: $600 You + 1/You + 2 or more: $1,200 (funded at the beginning of the month) Automatic Enrollment No Company contributions: Yes Your contributions: No Use-It-or-Lose-It rule Yes No Interest Earned No Yes Additional Investment Options (Money Markets, Stocks) No Yes You Keep Money if you Terminate Employment No Yes Note: The IRS allows you to enroll in both options, but if you do enroll in both, your eligible expenses in the FSA will include dental and vision only. This may be a good option for participants who may have high dental and vision expenses; and for medical expenses after you meet your. For more information on Reimbursement Accounts visit the Total Rewards website at 28

29 Critical Illness Insurance Critical Illness Insurance pays a lump sum amount if you or a covered dependent (spouse, domestic partner, child) contract a covered critical illness. To apply for critical illness insurance, you must have medical insurance in place, but it doesn t have to be the coverage provided by Jones Lang LaSalle; you could be covered under your spouse or domestic partner s employer. Critical Illness Insurance Eligible Individual Initial Benefit Requirements You Only (Employee) Initial Benefit Amount of Basic Plan ($15,000) or Plus Plan ($30,000) Coverage is guaranteed provided you are actively at work. You + 1 (Spouse/Domestic Partner 1 * or Dependent Child(ren) 2*) You + 2 or more (Spouse/Domestic Partner 1 and Dependent Child(ren) 2 100% of the employee s Initial Benefit Coverage is guaranteed provided the employee is actively at work and the spouse/domestic partner or dependent is not subject to a medical restriction as set forth on the enrollment form and in the Certificate. 100% of the employee s Initial Benefit Coverage is guaranteed provided the employee is actively at work and the spouse/domestic partner and dependent is not subject to a medical restriction as set forth on the enrollment form and in the Certificate. Your Initial Benefit provides a lump-sum payment upon the first diagnosis of a Covered Condition. Recurrence Benefit 3 is paid when a covered person is diagnosed with another occurrence of the same Covered Condition for which an Initial Benefit was previously paid. The maximum amount that you can receive through your Critical Illness Insurance plan is called the Total Benefit and is 3 times the amount of your Initial Benefit. This means that you can receive multiple Initial Benefit and Recurrence Benefit payments until you reach the maximum of 300% or $15,000 or $30,000. Please refer to the table below for the percentage benefit amount for each Covered Condition. Covered Conditions Initial Benefit Recurrence Benefit Full Benefit Cancer 4 100% of Initial Benefit 50% of Initial Benefit Partial Benefit Cancer 4,5 25% of Initial Benefit 12.5% of Initial Benefit Heart Attack 100% of Initial Benefit 50% of Initial Benefit Stroke 6 100% of Initial Benefit 50% of Initial Benefit Coronary Artery Bypass Graft 100% of Initial Benefit 50% of Initial Benefit Kidney Failure 100% of Initial Benefit Not applicable Alzheimer s Disease 7 100% of Initial Benefit Not applicable 22 Listed Conditions 8 25% of Initial Benefit Not applicable 22 Listed Conditions MetLife Critical Illness Insurance will pay 25% of the Initial Benefit Amount for each of the 22 Listed Conditions until the Total Benefit Amount is reached. A Covered Person may only receive one payment for each Listed Condition in his/her lifetime. Addison s disease (adrenal hypofunction); amyotrophic lateral sclerosis (Lou Gehrig s disease); cerebrospinal meningitis (bacterial); cerebral palsy; cystic fibrosis; diphtheria; encephalitis; Huntington s disease (Huntington s chorea); Legionnaire s disease; malaria; multiple sclerosis (definitive diagnosis); muscular dystrophy; myasthenia gravis; necrotizing fasciitis; osteomyelitis; poliomyelitis; rabies; sickle cell anemia (excluding sickle cell trait); systemic lupus erythematosus (SLE); systemic sclerosis (scleroderma); tetanus; and tuberculosis. Major Organ Transplant Benefit Payment is 100% of the Initial Benefit Amount. This payment is in addition to your Total Benefit Amount payable for the Covered Conditions listed above. 29

30 Example of Initial & Recurrence Benefit Payments The example below illustrates an employee who elected an Initial Benefit of $15,000 and has a Total Benefit of 3 times the Initial Benefit Amount or $45,000. Illness Covered Condition Payment Total Benefit Remaining Heart Attack first diagnosis Initial Benefit payment of $15,000 or 100%. $45,000 Heart Attack second diagnosis, two years later Recurrence Benefit payment of $7,500 or 50% $22,500 Kidney Failure first diagnosis, three years later Initial Benefit payment of $15,000 or 100% $7,500 For more information about Critical Illness Insurance visit the Total Rewards website at Annual Premium for $15,000 of Coverage Attained Age You You +1 You + 2 or more <25 $21.60 $48.60 $ $23.40 $54.00 $ $41.40 $79.20 $ $66.60 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $1, $ $1, $1, $1, $2, $2, $2, $3, $3, $3, $4, $5, $4, $6, $7, Annual Premium for $30,000 of Coverage Attained Age You You +1 You + 2 or more <25 $43.20 $97.20 $ $46.80 $ $ $82.80 $ $ $ $ $ $ $ $ $ $ $ $ $ $1, $ $1, $1, $1, $1, $2, $1, $2, $3, $2, $4, $5, $4, $6, $7, $6, $9, $11, $8, $13, $15,

31 Group Accident It s a fact, accidents happen frequently and are costly. Protect yourself and your family s budget in the event of an accident. They can happen anytime, anywhere every 2 seconds at home and every 9 seconds on the road. You fall down some steps your spouse cuts a finger while cooking your child gets hurt on the school playground or playing sports. They can happen when you least expect them and there s no time to think about the care you may need. This Accident Insurance, underwritten by MetLife, is easy to enroll in and features: Pays benefits directly to you to be used as you see fit. You can use it to cover your insurance s, copayments, household bills and more. Competitive group rates Convenient payroll deduction helps ensure continuous, worry-free coverage Portable coverage if your employer status changes Injuries BASIC Plan PLUS Plan Fracture Benefit varies by type and number of $50 - $3,000 $100 - $6,000 broken bones Chip fractures paid at 25% of fracture benefit Dislocation Benefit varies by type and number of $50 - $3,000 $100 - $6,000 dislocations Partial dislocations paid at 25% of dislocation benefit Burn Benefit (2 nd and 3 rd degree) varies by type and $50 - $5,000 $100 - $10,000 severity of burn Skin Graft Benefit 50% of Burn Benefit 50% of Burn Benefit Concussion Benefit $200 $400 Coma Benefit $5,000 $10,000 Ruptured Disk with Surgical Repair Benefit $500 $1,000 Torn Cartilage in Knee Benefit with or without $100 or $500 $150 or $750 surgical repair Laceration (Cut) Benefit varies by length of $25 - $200 $50 - $400 laceration Torn/Ruptured/Severed Tendon/Ligament/Rotator $100 - $750 $150 - $1,000 Cuff Benefit varies by type of medical or surgical treatments and number of injuries Broken Tooth Benefit varies by repair type $25 - $100 $50 - $200 Eye Injury Benefit $200 $300 Medical Services and Treatment BASIC Plan PLUS Plan Ground Ambulance Benefit $200 $300 Air Ambulance Benefit $750 $1,000 Emergency Care Benefit varies depending on $25 or $50 $50 or $100 location of care Non-Emergency Care Benefit $25 $50 Medical Testing Benefit covers six types of medical $100 $200 tests Physician Follow-up Benefit $50 $75 Transportation Benefit travel more than 50 miles for $200 $400 follow-up treatment Therapy Services Benefit covers six types of $15 $25 therapy services Pain Management Benefit for Epidural Anesthesia $50 $100 Prosthetic Device Benefit varies by type and $500 or $1,000 $750 or $1,500 number of devices Medical Appliance Benefit varies by type and $50 - $500 $100 - $1,000 number of devices Modification Benefit primary home or vehicle $500 $1,000 Blood/Plasma/Platelets Benefit $300 $400 Inpatient Surgery Benefit varies by type of surgery $100 or $1,000 $200 or $2,000 Outpatient Ambulatory Surgery Benefit $150 $300 Continued on next page - -> 31

32 Hospital Coverage BASIC Plan PLUS Plan Hospital Admission Benefit non-icu or ICU $500 or $1,000 $1,000 or $2,000 admission Hospital Confinement Benefit non-icu or ICU $100 or $200 per day $200 or $400 per day confinement Inpatient Rehabilitation Unit Benefit $100 per day $200 per day Other Benefits BASIC Plan PLUS Plan Lodging for accompanying companion s lodging more than 50 miles from the insured s primary residence during insured s hospitalization due to an accident. $100 per day $200 per day 2014 Group Accident Annual Premium Rates Coverage Level Basic Plan Plus Plan EE Only EE EE + Family For more information about Group Accident Insurance visit the Total Rewards website at 32

33 401(k) savings and retirement plan 2014 Contribution Limits have not been published yet by the IRS Jones Lang LaSalle s 401(k) plan is designed to help you achieve financial independence through your tax-deferred savings and the Company s matching contributions. You may enroll in the plan at any time after you receive your first full paycheck. Managed through Fidelity Investments, the plan allows you to contribute a portion of your eligible earnings to the plan. Your investment choices include numerous Fidelity funds and a self-directed brokerage option. You enroll directly through Fidelity. Compensation Your compensation is your total annual compensation (salary/bonus/commissions) paid or otherwise included in your gross income during a plan year. If you have been contributing to a 401(k) account during this plan year through another employer, you cannot exceed the $17,500 IRS limit. Participant Contributions You may contribute a percentage (one percent or more) of your paycheck per payroll cycle. Your maximum contributions (pre-tax and Roth after-tax contributions) for a plan year may not exceed 50 percent of your compensation. 401(k) contributions from your base salary and annual bonus/ commission payments are made through separate elections. Federal law limits the amount of pre-tax and Roth contributions you may contribute each year, which is adjusted from time to time for inflation. The maximum is $17,500. You may contribute an additional 25 percent to a non-roth, after-tax account. However, the maximum amount that can be contributed to your account, from your pre-tax, Roth after tax, regular after tax contributions and the company match, cannot exceed $51,000 (indexed). If you hit this level, all contributions stop, including the company match. Company matching contributions If you are eligible, the Company will make a Company Matching Contribution to your account for each pay period. The Company matches 100 percent of each dollar you contribute to the plan, up to the first three percent of your compensation. The Company then matches 50 percent of each dollar you contribute to the plan on the next two percent of your compensation. Pre-tax, Roth and catch-up contributions are taken into account in determining the amount of Company matching contributions. In calculating the Company matching contribution, only compensation earned while you are eligible to make contributions under the plan will be taken into account. The Company will match contributions based on compensation up to the federal contribution limit ($255,000). Pre-tax contributions As a plan participant, you may also elect to make pre-tax contributions to the plan. You receive an immediate advantage from making pre-tax contributions right in your paycheck. Each pre-tax dollar you contribute lowers your current taxable income, so you end up reducing the current federal income taxes you pay. In most cases, you will also pay lower state and local income taxes. (However, you will still have to pay Social Security taxes on your pre-tax contributions).these contributions, and any earnings, will be taxed at withdrawal from the plan. Pre-tax contributions are eligible for a Company match. The Company match on your contributions, and associated earnings, will be taxed at distribution. Roth after-tax contributions You may designate a portion of your contributions and catch-up contributions as Roth after-tax contributions. Any amount you designate as a Roth contribution will be included in your taxable income for the year. However, the earnings on Roth contributions accumulate tax-free. Assuming certain conditions are met, distributions of your contributions, and associated earnings, are tax-free. Roth contributions are eligible for a Company match. The Company match on your contributions, and associated earnings, will be taxed at distribution. Any election to designate contributions or catch-up contributions as Roth contributions is irrevocable. These contributions, along with pre-tax contributions, are subject to the federal annual contribution limit ($17,500). Your total pre-tax and Roth after-tax contributions cannot exceed 50 percent of your contributions. 33

34 Non-Roth after-tax contributions You also may make contributions to the plan on a non-roth after-tax basis (after-tax contributions). You may contribute a percentage (one percent or more) of your paycheck per payroll cycle. The Company does not match your non-roth after-tax contributions. While earnings accumulate tax free, they will be taxed at distribution. These contributions are not subject to the annual contribution limit ($17,500). Your regular after-tax contributions cannot exceed 25 percent of your contributions. Catch-up contributions To allow greater savings flexibility for participants who are nearing retirement age, participants age 50 or over can continue to make additional catch-up contributions. This feature is available to any participant who will be at least 50 years old by the end of the plan year in which they wish to make the election and who has contributed the pre-tax or Roth after-tax contribution limit. Federal law limits the amount of catch-up contributions a participant may make. The maximum catch-up contribution is $5,500. Catch-up contributions are eligible for Company match. Enrolling/Changing your contributions You may increase or decrease the amount of your contributions to the plan at any time by calling Fidelity at or visiting the Fidelity website at Your change will take effect as soon as administratively practicable after you submit your request. Eligibility for employer matching contributions If you are a full-time or part-time employee, you are eligible to receive Company matching contributions on the first day of the month coincident with or following the date you meet the following requirements: You have reached 21 years of age You are an eligible employee You complete at least one year of service The Company may make an additional true-up matching contribution after the end of the plan year to take into account any missed Company matching contributions due to reaching your contribution limit prior to the end of the year. The true-up is calculated only relative to the types of contributions that are made (base salary, bonus or commissions). For example, if you reach the maximum allowable contribution by contributing on base salary only, any bonus received would not be considered in the true-up calculation. You must be actively employed on the last day of the year to be eligible for the true-up. If you hit the 415 limit, currently $51,000, (combination of Pre-tax, Roth after-tax, Non-Roth After-tax and Company Match) prior to the end of the year, you will not be eligible for the additional true-up. 34

35 Life and Accidental Death and Dismemberment Insurance To help you create a secure financial future for you and your dependents, Jones Lang LaSalle provides basic life and AD&D insurance at no cost to you at 1x your annual salary up to a max of $300,000(commission eligible employees receive flat rate. This is your chance to elect or increase supplemental coverage, subject to approved evidence of insurability (EOI). The chart below highlights the coverage and eligibility requirements. Jones Lang LaSalle will also be offering you a credit worth 1x your basic Life to use to offset the purchase of additional life insurance or other benefit elections. Note: National, Regional and International Directors have different life insurance options and a separate enrollment process administered by Lenox Advisors and MetLife. Plan Eligibility Coverage Level Amount of Coverage Cost of Coverage All employees except Basic 1x pay; maximum benefit is Company paid National Director, $300,000 Standard Regional Director or (Not commission International Director eligible) Commission- Commission-eligible Basic Professional: $90,000 Company paid eligible except if you are a Associate Directors: $115,000 Standard National, Regional or International Director* *If you are a commission-eligible employee, but make more than $75,000 base per year, you will participate in the Standard plan instead of the Commission-eligible standard plan. Basic Life An EOI is not necessary. Employee supplemental Life, Supplemental AD&D and Dependent Life Insurance options Employee Supplemental $50,000 - $1,000,000 You pay 100% (see chart below) Spouse/Domestic partner $10,000 - $150,000 up to 100% of your total You pay 100% (see chart below) insurance Child(ren) $5,000 - $25,000 You pay 100%; premium is the same regardless of the number of children covered Supplemental (Employee and spouse/domestic Partner) Life Insurance Rates Age Annual Cost per $1,000 of Coverage <30 $ $ $ $ $ $ $ $ $ $ Supplemental (Children) Life Insurance Rates Coverage Amount Annual premium Rate $5,000 $4.98 $10,000 $9.96 $15,000 $14.94 $20,000 $19.92 $25,000 $

36 Evidence of insurability (EOI) Under certain circumstances, you are required to provide an EOI for yourself, your spouse, your domestic partner or your child(ren) when enrolling in life insurance under the Life Insurance Plans (see below for specific requirements). The EOI is a statement of health required by MetLife before coverage is granted. If an EOI is required, you will be prompted at the end of you enrollment to fill out an EOI or you will be mailed a form if you choose not to submit online. You must complete and return the EOI to MetLife for approval. The new coverage amount is not effective until it is approved by MetLife. MetLife will notify you by mail when the coverage is approved. Supplemental Life New Hires If you elect coverage for more than $500,000, you must complete an EOI (Statement of Health). Spouse/domestic partner New Hires If you elect coverage for more than $30,000, you must complete an EOI (Statement of Health). Children New Hires If you elect coverage for more than $10,000, you must complete an EOI (Statement of Health). Accidental Death and Dismemberment Insurance Jones Lang LaSalle automatically provides you with protection in the event of an accidental death, loss of limbs or loss of sight. If you lose one hand, one foot, or one eye as the result of an accident, the plan pays you 50 percent of your benefit. If you lose more than one part of your body as a result of an accident, the plan pays you 100 percent. If you die as the result of an accident, the plan pays your beneficiary 100 percent of your benefit. BASIC COMPANY PROVIDED AD&D All employees except commission-eligible and National, Regional or International Directors. The firm provided benefit is 1x your annual base salary to a max of $300,000. Commission-eligible standard plan If you are commission-eligible, your coverage is $90,000 for Professionals and $115,000 for Associate Directors. National, Regional or International Directors If you are a National, Regional or International Director, your coverage is $300,000. EMPLOYEE SUPPLEMENTAL AD&D For all employees are eligible to purchase additional AD&D coverage beyond what the company provides. No EOI is required for this plan. Plan Eligibility Coverage Level Amount of Coverage Annual Cost of Coverage Supplemental AD&D All employees including commission eligible and Directors You pay 100% $0.192 per $1,000 of coverage Supplemental $50,000 $100,000 $150,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 For more information on Life, AD&D and EOI rules visit 36

37 Leave of Absence and Disability Liberty Mutual administers both Family & Medical Leave (FMLA) and disability leave (short-term and long-term). Experienced case managers at Liberty Mutual will help you determine which leave programs apply to you. Family and Medical Leave Act (FMLA) If you qualify for a leave of absence, Liberty Mutual will help you: Request a leave Check eligibility for a leave Determine the amount of FMLA leave available (12 weeks within a rolling 12-month period measured backwards from the date you use any FMLA leave). Determine if the leave qualifies for short-term disability or any other type of leave (personal, Workers Comp). Download medical certifications Inform your manager of the duration of your leave Check the status of your leave request Learn about federal FMLA regulations Short-term disability Jones Lang LaSalle provides short-term disability coverage at no cost to you if you become temporarily unable to work due to a non-occupational disability. You do not have to enroll in this benefit or make any contributions in order to receive benefits. The short-term disability coverage is 70 percent of your base salary. Liberty Mutual must receive the necessary documentation and approve the claim before your disability period or disability benefit pay can begin. Your short-term disability period begins: On the first day you are medically unable to work (your date of disability) Your short-term disability pay begins: On the sixth calendar day after your date of disability Please note: Regardless of the nature of the disability, there is a five-day (calendar days) waiting period before paid benefits begin. Any accrued paid time off will be applied to this five-day waiting period. If you are entitled to receive state disability benefits, such as benefits through NJ TDB or others that may apply, your short-term disability benefit through Jones Lang LaSalle may be offset or reduced by the benefit you receive from the state. For those employees in the state of CA, Jones Lang LaSalle will automatically offset your benefit regardless if the employee applies with the State or not. Important information about short-term disability Short-term disability benefit payments are subject to tax withholding. This benefit pays 70 percent of your base salary up to 26 weeks. There is a waiting period of five consecutive calendar days before you begin receiving benefits. You must use accrued paid time off to cover the initial five day waiting period (calendar days). Paid time off cannot be substituted for a short-term disability payment Short-term disability coverage for commission-eligible is 100% of the following annual flat dollar amounts: International Director - $150,000 Regional Director - $125,000 National Director - $105,000 Associate Director - $87,500 Professional - $55,000 If you are a commission-eligible employee, but make more than $75,000 base per year, you will participate in the short-term disability plan at the standard benefit rate instead of the commission-eligible rate. 37

38 Long-term disability Jones Lang LaSalle provides long-term disability coverage at no cost to you if you are unable to work due to a prolonged non-occupational disability. The plan pays 60 percent of your monthly base salary plus the average of your last two years annual bonus and/or commissions (up to a monthly maximum benefit of $12,500). Duration of long-term disability payments Up to age 65 as long as you remain eligible as defined by the terms of the plan document. Approval Your LTD application will be reviewed, approved, and managed by Liberty Mutual. Approval for short-term disability benefits does not automatically transfer to approval for long-term disability. Waiting period before benefit begins You must be disabled for 26 consecutive weeks (which must be covered by short-term disability) before long-term disability benefits begin. Duration of leave Your employment will end when your time off from disability (including short-term disability) exceeds your length of employment, or after 12 months, whichever is less. Long-term disability payments may continue after your employment ends. Taxes on long-term disability During your initial benefit enrollment period or during open enrollment, you have a choice as to whether long-term disability benefits you might receive later are subject to taxes. Jones Lang LaSalle pays your long-term disability premiums on your behalf. You can choose to: Have the premium that Jones Lang LaSalle pays for your long-term disability added to your W-2 and pay any imputed income tax each pay period. If you choose this option, any disability payments subsequently made to you would not have income tax withheld. Exclude the premium that Jones Lang LaSalle pays for your long-term disability from your W-2, pay no imputed taxes now and have any disability payments be taxable. If you don t make a choice: The premium that Jones Lang LaSalle pays will not be added to your W-2 as taxable income, and you will be responsible for income taxes if you later receive long-term disability payments. Your election is irrevocable once the plan year begins. You should consult a tax advisor when making the decision between these two options. 38

39 Workers compensation Jones Lang LaSalle believes that you, our employees, are our most important assets. We are concerned about your health, safety and wellbeing and make every effort to provide a safe work environment. If, however, you are injured at work, it is critical that you report your injury immediately to your manager or supervisor. Your manager will submit your worker s compensation claim to a Hartford customer service representative. If you are eligible for FMLA, your time out on workers compensation will automatically run concurrent with any eligible FMLA time you have available. For additional claim reporting information, please contact the Benefits Solutions Group. If applicable, separate claim information for North Dakota, Ohio, Wyoming and Washington will be provided. Your manager or supervisor will receive a claim number that will be forwarded to you along with all correspondence concerning your claim. If your injury requires you to lose time from work, your manager or supervisor will contact the HR Service Center and advise them of your last day worked. When you return to work, he/she will again call the HR Service Center to notify them of your return to work. You will need to coordinate medical care and costs with Hartford. If your injury requires time off from work, Hartford will request that your physician provide a disability note stating the start date of your disability and the approximate return to work date. Once your claim is approved, your regular paychecks will stop and you will receive lost time benefits from Hartford until you return to work. Benefit levels and waiting periods vary from state to state. Please contact your manager and ask for a Worker s compensation temporary total disability income benefits and waiting period table found in the worker s compensation packet, to determine the typical benefit levels and waiting periods for your state. When you are approved to return to work, contact your manager and your Hartford claims adjuster and provide both with copies of your medical release from your physician. Your manager will notify HR and your regular paychecks will resume once you return to work. Hartford

40 Hyatt Legal Plan Now you have a resource at your fingertips for important everyday legal services. The legal services covered by the plan are fully covered when you see a Plan Attorney. You can use the plan as often as you need legal representation, and there are no dollar limits on your use of a Plan Attorney. Also, if you wish to use an attorney that does not participate in the Hyatt plan, Hyatt will reimburse you according to a set fee schedule. Some of the services provided include: Purchase or Sale of a Residence Wills and Estate Planning Document Preparation Debt Matters/Identity Theft Telephone and office consultations for an unlimited number of matters And many more The Hyatt Legal Plan provides members with access to a national network of more than 12,000 attorneys that can be used anywhere in the U.S. Our Client Service Center is available Monday through Friday from 8 a.m. to 7 p.m. (Eastern Time). Just call GETMET8 and a Client Service Representative will help you understand coverage, find a plan attorney in the location most convenient to you, offer information about using an out-of-network attorney, and answer any other questions. Or you can access our website at legalplans.com 2014 Financial Point Plus Annual Premium Rates Benefit Rate Hyatt Legal Plan $

41 Auto and Home Insurance You deserve a newer, better model of auto and home insurance! As a Jones Lang LaSalle employee, you re eligible for a special insurance opportunity that brings you more choice, more economy and more convenience all with a single phone call! We ve done the legwork for you, and negotiated with some of the nation s leading providers to cut significant dollars from your insurance bill. You can enroll directly with MetLife at any time during the year. Big discounts at every turn Payroll Deduction Discount It s economical, fast and easy Auto-Deduct Discount Use any bank account or credit card Superior Driver Discount It s your reward for maintaining an outstanding driver record Multi-Policy Discount Insure your autos and home, apartment, or boat This way to the best deal All you have to do is call one number and you ll speak with a licensed insurance consultant who can answer your questions, compare quotes and give you the lowest rate. You ll get an immediate quote right on the phone. And the preferred rates from among the identified carriers on these policies are yours to keep even if you change jobs. Call today! Make sure you have your current policy in hand for comparison when you call. Subject to underwriting guidelines, applicable law, and local availability, if you also move out of state upon your termination. Discounts may not be available from all carriers and are only available to those who qualify. Coverage s, discounts and billing options are subject to state availability, individual qualification and/or the insuring company s underwriting guidelines. Jones Lang LaSalle is not a sponsor of this program and is in no way responsible for MetLife Auto & Home, The Hartford, Safeco, Unitrin Direct, or the insurance provided through this program. MetLife Auto & Home, The Hartford, Safeco, Unitrin Direct, operate independently and are not responsible for each other s financial obligations. Auto/Home Insurance MetLife

42 Pet Insurance You want the best for your pet. While it's hard to anticipate accidents and illnesses, VPI Pet Insurance makes it a little easier to be prepared for them. From wellness care to significant medical incidents, veterinary pet insurance is the smart way to protect your pet's health and your pocketbook. Veterinary Pet Insurance provides benefits for veterinary treatments related to accidents and illnesses, including cancer. A VPI policy covers diagnostic tests, X-rays, prescriptions, hospitalization, and more. Optional CareGuard wellness coverage is also available for dogs and cats, providing reimbursement for the preventive care necessary to keep pets healthy year after year. With VPI, you have the freedom to choose a vet who you know and trust. You may visit any licensed veterinarian worldwide. Protect your pet and enroll today. For more information about MetLife Auto & Home or VPI Pet Insurance call GET-MET 8 ( ) or visit MetLife Auto & Home is a brand of Metropolitan Property and Casualty Insurance Company, Warwick, RI. Coverage, rates and discounts are available to those who qualify. Veterinary pet insurance is underwritten by National Casualty Company, Madison, Wisconsin, in all states except California. In California policies are underwritten by Veterinary Pet Insurance Company, Inc. Brea, California. These companies are not affiliated with Metropolitan Property and Casualty Insurance Company nor its affiliates. The companies referenced in this communication operate independently and are not responsible for each other s financial obligations. MetLife Auto & Home 700 Quaker Lane, PO Box 350 Warwick, RI MetLife Auto & Home is a brand of Metropolitan Property and Casualty Insurance Company and its affiliates, Warwick, RI (1210) 2010 MetLife Auto & Home L (exp1113)(xMA) PEANUTS 2010 Peanuts Worldwide 42

43 Employee Stock Purchase Plan (ESPP) The Employee Stock Purchase Plan (ESPP) allows you to have an ownership stake in Jones Lang LaSalle. You are eligible for the ESPP if you are a full-time or part-time employee working more than 20 hours a week and are at least 21 years old. To participate, elect after-tax payroll deductions in whole percentages between one percent and 10 percent of your gross pay or in a dollar amount. At the end of each month, the funds held in your payroll deduction account will be used to purchase as many whole shares of Jones Lang LaSalle stock (NYSE: JLL) as possible. Contributions are limited to a maximum of $25,000 annually. There is no employee discount. Eligible employees may enroll in the ESPP four times a year in advance of four quarterly offering periods. You will be notified when the enrollment period is held and you must be an active employee on the first day of that month in order to qualify for that enrollment. Q1 January March Q2 - April June Q3 July September Q4 October - December In general, the amount of tax liability you incur when you sell your shares depends on the length of time you held them, as well as other factors. You should obtain tax advice before making the decision to sell. Jones Lang LaSalle cannot provide employees with tax advice. If you leave the company and have made contributions to the ESPP, but have not purchased stock yet, your contributions will be used to purchase stock at the end of the month in which you leave. Morgan Stanley Smith Barney Transportation accounts Jones Lang LaSalle offers a qualified transportation benefit that can help you save tax dollars each year. You are eligible to participate if you pay for mass transit or parking expenses as part of your daily commute. You may elect up to: $245 a month to the Parking Account $245a month to the Mass Transportation Account These maximums are set by the IRS and will continue in You may change your election at any time. You do not need to file claims for the transportation accounts. Each pay period a pre-tax deduction is made from your pay and directly reimbursed back to you in the same paycheck. You can enroll by filling out the enrollment form available on the Total Rewards portal. 43

44 Paid time off To foster work/life balance, Jones Lang LaSalle provides paid time off (PTO), which combines time off for vacation, sick leave and personal time. You begin accruing PTO on your first day of employment. PTO is accrued at the end of each month, based on length of service and subject to the limits below. You begin accruing days at a higher rate on your three- and 10-year anniversaries. All regular full-time employees are eligible to accrue PTO. PTO for part-time employees who work 30 hours or more a week is pro-rated. You must obtain prior management approval for PTO, except for illness or emergencies, and notification must be made as soon as possible. PTO does not include jury duty, bereavement leave, military service, company holidays, short-term disability or long-term disability. Carryover of PTO from one calendar year to the next is not permitted except for those employees in the state of California (State Mandate). Commission-eligibles and employees who are Associate, National, Regional and International Directors do not accrue PTO. Observed holidays Throughout the year, our 10 paid holidays give you an additional 10 paid days off. New Year s Holiday Martin Luther King Day Memorial Day Independence Day Labor Day Thanksgiving Day Thanksgiving Holiday Christmas Eve Holiday Christmas Holiday New Year s Eve Holiday Please note: Client requirements may require a slightly altered schedule. Please check with your manager if you have any questions. Flexible work arrangements Jones Lang LaSalle offers a variety of flexible work arrangements aimed at helping you achieve a reasonable work/life balance, including flextime, telecommuting, job sharing, part-time employment and leaves of absence. If you feel you would benefit from any of these arrangements, please talk with your manager or HR Business Partner. Purchased Time Off You can now purchase additional personal days! You will now have an opportunity to purchase up to three days of additional time off through quarterly enrollment. Please note: You will not be able to purchase additional days during 2014 Open Enrollment. First opportunity to purchase days will be in December for Q1, 2014 Purchased days will be available at the start of the quarter. Deductions, from Payroll, will occur pro-rata, throughout the quarter and will be after tax. Any additional days purchased must be used during the quarter elected or they will be forfeited. The annual maximum number of days allowable for purchase is three. Only those eligible for regular PTO plan are eligible for this program. Employees in California and Seattle are not eligible in that they already have carryover. 44

45 Adoption assistance Jones Lang LaSalle provides assistance to employees who are building families through adoption by reimbursing adoption-related expenses (up to a maximum of $4,000 per child), resource and referral services. Most expenses directly related to an adoption are reimbursable, including: Agency and placement fees Legal fees and court costs Medical expenses of the birth mother Medical expenses of the child that are not covered by insurance Temporary foster care costs Immigration, immunization and translation fees Transportation and lodging Full-time employees with a minimum of one year of service are eligible for the benefit with proof of final adoption. To take advantage of this benefit, you must complete the application form found on the Total Rewards portal. Back-up care advantage program What do you do when your regular care giver is ill and can t come to your home to watch your child? What if your day care center closes for a week over the holidays? The Back-up care advantage program (run by our vendor Bright Horizons Family Solutions) provides you with centerbased back-up child care, adult/elder care and/or in-home child care when your regular care giver is unavailable or if you need care for yourself. This is a nationwide program designed to help you balance the competing demands of work and home life. Features of the program include: 10 days per dependent, per calendar year Small co-payment Center-based care $20.00 per child/visit ($25 per family maximum) In-home care $6.00 per hour (Four hour minimum) Available nationwide You must be registered with Bright Horizons Family Solutions before using the service. For easier access, you may want to register a week in advance before using this service. If you will be using this service for yourself, you will need to make sure you are also registered as a care recipient (similar to how you would register a child/parent). Reservations for care are required. You can make a reservation for care from the day care is needed up to one month in advance of when the care is needed. Program benefits are subject to change. Additional benefits are not available beyond the allowed 10 day maximum. 45

46 International SOS travel resource Jones Lang LaSalle provides you with the travel and security aid from International SOS, the world s largest medical and emergency assistance company. Your International SOS membership offers a variety of healthcare, personal, security and legal support services that you may need while traveling outside the country. The International SOS website offers a printable wallet card with the telephone numbers of three major worldwide International SOS alarm centers that you can call for assistance. One phone call connects you, or your family members, to multilingual specialists around the world. They are available 24 hours a day, seven days a week. International SOS can address a variety of needs that may arise while traveling, including: You need to talk with a doctor or dentist who speaks your language You need a dispatch of prescription medication You are robbed and lose your travel documents You encounter a natural disaster or political riot You want more information about the country to which you re traveling You have a serious injury and need evacuation or repatriation assistance Employee Assistance Program While we will continue to offer company-paid Employee Assistance Plan (EAP) services through Guidance Resources, we re introducing three new buy-up options for additional services. Employee Assistance Program: Professional assessment; short-term counseling and/or referral services Legal information and local attorney referrals Advice on personal finances and related issues Childcare and/or eldercare and other work/life referrals Guidance Resources online portal 46

47 FinancialPoint Helping Employees Improve Their Financial Health The financial health of many Americans has suffered in the last several years. A recent study of U.S. households revealed 44 percent have not started saving for college education. Likewise, economists and financial experts frequently cite multiple studies that indicate that while the majority of individuals have high expectations for their retirement, they haven t adequately planned for their financial future. The ComPsych FinancialPoint program helps you achieve your financial goals by providing confidential financial planning information and consultation. Easy Access to Expert Tools, Resources and Guidance FinancialPoint provides valuable financial information and expert consultation to ensure that you have the tools necessary to effectively manage your finances. Accessible through GuidanceResources Online, FinancialPoint s online planning service includes informational HelpSheetsSM and access to financial specialists who can help with: Budgeting Credit and debt management Analyzing net worth Retirement planning College cost assessment and funding strategies Mortgage obligations Understanding inheritance taxes and estate settlement processes Investment strategies Benefit Financial Point Plus 2014 Financial Point Plus Rates Rate $ per case Step-by-Step Directions FinancialPoint s simple-to-follow online process makes it easy for you to create a financial plan. You are given step-by-step instructions to complete the data-gathering and personal investment viewpoint questionnaires online. A FinancialPoint expert reviews the your responses; corresponds directly with you for additional information or questions, and provides a detailed, customized personal financial plan. Expert Objective Guidance ComPsych employs an in-house staff of expert financial specialists, including CPAs, CFPs and other financial experts. In-house staff experts are not affiliated with any outside financial companies, which allows them to provide truly impartial information. Additionally, they are trained to be sensitive to the emotional needs that accompany financial issues and offer appropriate assistance from the ComPsych suite of GuidanceResources services. ComPsych [email protected] 47

48 ParentGuidance The needs of new parents, whether biological or adoptive, are multi-faceted and can be overwhelming. ParentGuidance is a unique solution that seamlessly addresses all of the issues that may prevent mothers from returning to work. Proactive pre- and post-birth support provides positive and constructive assistance, improving the likelihood that the valued employee will return to work, while reducing the employee s anxiety and building goodwill in the process. The ParentGuidance program offers outreach from a ParentGuidance Specialist to find resources for child care, emotional, legal and financial issues, and to develop a plan that ensures a successful transition from maternity leave to work. Benefit Parent Guidance 2014 Parent Guidance Annual Rates Rate $ per case ComPsych [email protected] EstateGuidance Professional Legal Assistance via Online Tools and Services You face more complex financial decisions than ever before. And while preparing for the future through a will or an estate plan is important, too often you and your family members postpone or avoid altogether these seemingly daunting tasks. ComPsych developed EstateGuidance to help you secure your future by overcoming the legal, financial and emotional barriers to writing a will. EstateGuidance walks you and your family members through the documentation process and breaks down each step into easy-to-understand terms. A User-Friendly Tool for Creating Legally Binding Wills As the cornerstone of an estate plan, a will addresses some of the most important decisions in life: who should care for children and how assets should be divided in the event of death. Because of these difficult questions, as well as the time and cost required to research options and hire a lawyer, many people avoid writing a will. EstateGuidance eliminates these common barriers by providing a simple, economical online tool for will preparation. By using the online tool and answering a series of questions, you can conveniently create a simple will, as well as access additional documents and information that might be required. Benefit Estate Guidance 2014 Estate Guidance Premium Rates Rate $14.99 per will ComPsych [email protected] 48

49 Director Benefits (Eligible National, Regional and International Directors) 49

50 National, Regional and International Directors are eligible for three additional benefit programs: Deferred compensation Enhanced life insurance (GVUL) Supplemental disability insurance Deferred compensation The deferred compensation plan is offered to employees at or above the National Director level. Through the plan, you may voluntarily defer compensation on a pre-tax basis through automatic payroll deductions. You may design an individual investment strategy based on your financial goals and elect a variety of payout options both before and after retirement. Eligible participants will be notified by Mullin TBG as enrollment opportunities occur. Enhanced life insurance (GVUL) Guaranteed Variable Universal Life (GVUL) Insurance Eligibility National, Regional, and International Directors Premium Payment Company pays for Basic GVUL coverage Employee/broker pays for Supplemental GVUL and dependent coverage Basic GVUL Life Insurance Coverage: Employees and Brokers Basic coverage: $300,000 Employer Paid Supplemental GVUL Life Insurance Coverage: Brokers Minimum coverage: $100,000. Supplemental coverage is $100,000 increments Maximum supplemental coverage: $2,000,000 (less basic coverage) Supplemental GVUL Life Insurance Coverage: Employees Minimum coverage: 1 times your annual salary Supplemental coverage is available from 1 to 7 times your annual salary Maximum supplemental coverage: 7 times your annual salary up to $2,000,000 (less basic coverage) 50

51 Spouse/Domestic Partner Coverage: Minimum coverage: $30,000 Coverage available in $10,000 increments Maximum coverage: Lesser of $150,000 or 100 percent of employee coverage Dependent Child Coverage: Minimum Coverage: $10,000 Coverage is available in $5,000 increments Maximum coverage: $25,000 Dependent child(ren) coverage is available on a guaranteed issue basis **Tax-deferred Investment Opportunity** Within the MetLife GVUL insurance certificate there is a tax-deferred investment feature that allows you, subject to tax law limits, to contribute additional premium, above the cost of insurance, to various investment options. As long as your GVUL insurance certificate is in-force, you may contribute to these investment options, which invest in a variety of variable funds managed by DWS, Fidelity, Met Investors, Metropolitan Series, MFS, Putnam, T Rowe Price and to an interest-bearing account with a current crediting rate of 4 percent and a guaranteed minimum of 4 percent. Potential investment earnings accumulate on a tax-deferred basis. Enrollment Information: Review information packet sent to your home from MetLife Enroll on-line at MetLife within 31 days of hire date Annual enrollment opportunities occur each September Employer-paid premiums will be taxable to you. The current crediting rate on the interest-bearing account is subject to change. All guarantees are subject to the financial strength and claimspaying ability of Metropolitan Life Insurance Company. As a reminder, like most group insurance policies, MetLife group policies contain certain exclusions, limitations, exceptions, reductions, waiting periods and terms for keeping them in force. Please contact MetLife for details. Prospectuses for Group Variable Universal Life insurance and its underlying portfolios can be obtained by calling (800) You should carefully consider the information in the prospectuses about the contract s features, risks, charges and expenses, and the investment objectives, risks and policies of the underlying portfolios, as well as other information about the underlying funding choices. Please read the prospectuses and consider this information carefully before investing. Product availability and features may vary by state. All product guarantees are subject to the financial strength and claims-paying ability of Metropolitan Life Insurance Company. 51

52 Jones Lang LaSalle Supplemental Individual Disability Income (IDI) Insurance Guaranteed Standard Issue (GSI) Program This is a voluntary benefit to Jones Lang LaSalle Employees and Brokers Who is eligible for the MetLife Supplemental Disability Insurance offering of up to a maximum of $12,500/month? All director-level (National, Regional, International) Employees and Brokers earning an annual total compensation of $250,000 and above. 1. Total Compensation is defined as annual base salary (if applicable) plus all variable compensation (bonus and/or commissions). Annual base salary was subtracted from the total compensation figure to determine variable compensation. 2. In CA, Recovery Benefit is limited to three months. 3. No Catastrophic Disability Benefit available in CA and CT. When is an Employee or Broker able to enroll for the Supplemental offering? This benefit is offered during the annual enrollment in September through Lenox Advisors, Inc. Your individual coverage under the IDI plan is supplemental to your coverage under the Jones Lang LaSalle group Long Term Disability plan. Your IDI replacement percentage is based on the taxation election you selected for the premium Jones Lang LaSalle pays for your group LTD election: If you chose a Taxable Group LTD Election, you pay no imputed income tax now and future group LTD benefits are taxed upon receipt: This Individual Disability Insurance plan will provide you with up to 75 percent replacement of your total income¹, less your Group Long Term Disability (LTD) benefit, up to a maximum monthly benefit of $12,500. Your current Group LTD benefit provides coverage up to 60 percent of your base salary plus the average of your last two years annual bonus and/or commissions up to a maximum monthly benefit of $12,500. If you chose a Tax-Free Group LTD Election, you pay imputed income tax now and future group LTD benefits are not taxed upon receipt: This Individual Disability Insurance plan will provide you with up to 65 percent replacement of your total income¹, less your Group Long Term Disability (LTD) benefit, up to a maximum monthly benefit of $12,500. Your current Group LTD benefit provides coverage up to 60 percent of your base salary to a maximum monthly benefit of $12,500. Benefits of the MetLife Supplemental Disability Insurance Program: Purchase a supplementary benefit based on your total Jones Lang LaSalle compensation including incentive compensation. Since you pay the premium for this voluntary coverage with post-tax dollars, benefits are tax free under current tax laws. Coverage is offered at a 20 percent discounted rate because you re buying it at work. During this enrollment, no medical exam is required for eligible employees who are actively at work. Continue coverage at the same discounted rates even if you were to leave Jones Lang LaSalle. 52

53 Additional Features: Residual Disability Benefit - allows you to receive a partial disability benefit, under certain conditions, if a partial disability causes a loss of earnings of at least 20 percent. Residual with recovery is only available for issue ages The Residual with Recovery Benefit² allows you to continue receiving benefits for up to 36 months after returning to work full-time, if you continue to have at least a 20 percent earnings loss due to the condition that caused that disability. Cost of Living Adjustment - helps benefits keep pace with inflation in the event of a disability lasting longer than 12 months. Catastrophic Disability Benefit³ - pays you an additional monthly benefit on top of the monthly benefit for total disability, if the medical condition meets the criteria required. Examples of catastrophic disability are the complete and irreparable loss of the use of both hands or feet, speech, hearing in both ears or sight in both eyes. You could also meet the definition of catastrophic disability if you are totally disabled and also have irreversible senility, paraplegia or quadriplegia. 1. Total Compensation is defined as annual base salary (if applicable) plus all variable compensation (bonus and/or commissions). Annual base salary was subtracted from the total compensation figure to determine variable compensation. 2. In CA, Recovery Benefit is limited to three months. No Catastrophic Disability Benefit available in CA and CT. 53

54 Additional information 54

55 CHIPRA The Children s Health Insurance Program Reauthorization Act of 2009 (CHIPRA) extends and expands the state children s health insurance program (CHIP). States are permitted to offer a premium assistance subsidy for coverage under certain employer-sponsored health plans to all low-income children who are eligible for the CHIP program. For more information, visit or call 877-KIDS-NOW or visit the Total Rewards website at for more details. COBRA The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires continuation coverage to be offered to you and your covered dependents when group health coverage would otherwise be lost due because certain specific events. Those events include the death of a covered employee, termination, or reduction in the hours of a covered employee s employment for reasons other than gross misconduct, divorce or legal separation from a covered employee, a covered employee s becoming entitled to Medicare, and a child s loss of dependent status (and therefore coverage) under the plan. You may continue your coverage for up to 18 months (dependents up to 36 months) as long as you continue to pay the full cost of coverage, plus a two percent administrative charge due to Jones Lang LaSalle s COBRA administrator, each month. Plans that you may elect to continue include Medical, Dental, Vision, FSA and the Employee Assistance Program, as long as you were enrolled in these plans prior to the loss of coverage event date. FMLA In order to be eligible for leave under the federal Family and Medical Leave Act (FMLA), you must have worked for Jones Lang LaSalle for at least 12 months and have worked at least 1,250 hours as a Jones Lang LaSalle employee in the 12 months preceding the leave. If you are a transitioned employee and your prior service credit was carried over, it will be counted toward your FMLA credit. An employee may be eligible for up to 12 weeks of unpaid family and/or medical leave within a 12-month period and must be restored to the same or an equivalent position upon return from leave, provided the employee meets certain conditional requirements (referred to as FMLA protected leave ). Where state and local family and medical leave laws offer more protections or benefits to employees, the protections or benefits provided by such laws will apply (e.g., CA, CT, MA, OR, HI, ME, MN, NJ, VT and Washington, DC). Eligible employees with a spouse, son, daughter or parent on active duty or called to active duty status in the National Guard or Reserve in support of a contingency operation may use up to 12 weeks of unpaid leave entitlement under this policy to address certain qualified exigencies. In addition, eligible employees may also take up to 26 weeks of leave to care for a covered service member during a single 12-month period. For additional information, contact Liberty Mutual at or (company code: JLL101). HIPAA The Health Insurance Portability and Accountability Act of 1996 (HIPAA) and its implementing regulations restrict Jones Lang LaSalle s ability to use and disclose protected health information. Protected health information (PHI) includes: Information that is created or received by the Plan and relates to the past, present, or future physical or mental health or condition of a participant; the provision of health care to a participant; or the past, present or future payment for the provision of health care to a participant; and that identifies the participant, or for which there is a reasonable basis to believe the information can be used to identify the participant. 55

56 It is Jones Lang LaSalle s policy to comply fully with HIPAA s requirements. To that end, all members of Jones Lang LaSalle s workforce who have access to PHI must comply with this privacy policy. This policy does not address requirements under other federal laws or under state laws. Jones Lang LaSalle will use and disclose PHI only as permitted under HIPAA. WHCRA The Women s Health and Cancer Rights Act (WHCRA) provides coverage for certain services relating to a mastectomy in a manner determined in consultation with you and your attending physician. This required coverage includes all stages of reconstruction, surgery, prostheses and treatment of physical complications from the mastectomy, including lymphedema. MEDICARE PART D CREDITABLE COVERAGE Please read the attached notice carefully and keep it where you can find it. This notice has information about your current prescription drug coverage with Jones Lang LaSalle and about your options under Medicare s prescription drug coverage. This information can help you decide whether or not you want to join a Medicare drug plan. If you are considering joining, you should compare your current coverage, including which drugs are covered at what cost, with the coverage and costs of the plans offering Medicare prescription drug coverage in your area. Information about where you can get help to make decisions about your prescription drug coverage is at the end of this notice. 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, therefore, whether or not you may be required to pay a higher premium (a penalty). Availability of Summary Health Information Summary of Benefits and Coverage (SBC) As an employee, the health benefits available to you provide important protection for you and your family in the case of illness or injury. Your plan offers a series of health coverage options. Choosing a health coverage option is an important decision. To help you make an informed choice, your plan makes available a Summary of Benefits and Coverage (SBC), which summarizes important information about any health coverage option in a standard format to help you compare across options. The SBCs can be obtained by visiting the Total Rewards portal A paper copy is also available, free of charge, by calling the Benefit Solution Group at Summary Plan Documents Summary Plan Documents, which provide complete information about the Health and Welfare plans and the 401(k) and Retirement Savings plan which are provided by Jones Lang LaSalle, can be obtained by visiting the Total Rewards website at A paper copy is also available, free of charge, by calling the Benefit Solution Group at

57 Benefits Glossary Beneficiary: An individual designated by the employee to receive proceeds or benefits from the employee s life insurance or retirement plans. COBRA (Consolidated Omnibus Budget Reconciliation Act): A Federal Law that allows employees and their dependents to continue insurance coverage after a Qualifying Event, such as reduction in hours or termination of employment. Cost is at the total premium rate, plus an administration fee. Coinsurance: The percentage of cost sharing between the employee and the plan for services received. Deductible: The annual out-of-pocket payment that you make before your plan begins to pay for your healthcare typically hospitalization or procedures, NOT preventive care. Dependent: An individual such as a child, same-sex domestic partner, or spouse that is eligible for coverage under the employee s insurance plans. Flexible Spending Account: A Flexible Spending Account (FSA) allows an employee to set aside a portion of his or her earnings to pay for qualified medical and/or dependent care expenses. Money deducted from an employee s pay for an FSA is not subject to payroll taxes. Note: Unused funds at the end of the effective year are forfeited. Health Savings Account: A Health Savings Account (HSA) is a tax-advantaged medical savings account available to employees who are enrolled in the Plus or Basic medical plan options. The funds contributed to the account are not subject to federal income tax at the time of deposit, and the funds roll over and accumulate year to year if not spent. You can also take the money with you when you leave to save for future medical expenses. Network: Hospitals and providers having a contracted agreement with a health plan company to make covered services available to members at a significantly lower rate than those you would receive by going out-of-network. Open Enrollment: The annual period during which employees re-enroll or have the option to change their benefit selections. Out-of-network: Services received from a non-participating provider. These services require and coinsurance payments. Does not apply to Kaiser Permanente. Out of pocket maximums: The most an employee would be expected to pay on services. This is the amount plus your coinsurance maximum. Once the out-of-pocket maximum is met, covered services are paid at 100 percent of the allowed charge for the rest of the calendar year. Premium: Payment made on an insurance policy on a regular, periodic basis. Preventive Care: Health care services that are covered at 100 percent by the plan if you use an in-network provider. They are not subject co-pay,, or coinsurance. If services are received out-of-network, you will be subject to the plan coinsurance at the out of network allowable amounts, not subject to the. Status Change/Qualifying Mid-Year Event: A qualifying life event such as marital status change, birth or death of a dependent, eligibility change or job status change, that allows an employee to change benefit elections at a time other than Open Enrollment. 57

58 Useful Contacts Health Well Being Medical & Prescription Drug Coverage UnitedHealthcare Medical & Prescription Drug Coverage Kaiser Permanente Hawaii (Oahu) (from neighboring islands) Dental MetLife Group Accident Insurance MetLife 800-GET-MET Financial Well Being Flexible Spending Account Health Care FSA Dependent Child Care FSA UnitedHealthcare Life Insurance: Standard Benefit Solution Group Stock ownership program Morgan Stanley Smith Barney Deferred Compensation Plan Mullin TBG Personal Well-Being Paid time off Purchased time off HR Service Center MetLaw - Hyatt Legal Plan Non-members should select: Thinking about enrollment Password: GetLaw Medical & Prescription Drug Coverage Kaiser Permanente California Medical & Prescription Drug Coverage HMSA Hawaii Vision VSP Critical Illness Insurance MetLife 800-GET MET Health Savings Account (HSA) OptumHealth Bank Fidelity Investments FMLA/Disability/Leave of Absence Liberty Mutual Company code: JLL101 Auto and Home Insurance MetLife Worker s compensation Hartford Employee assistance program FinancialPoint Plus EstateGuidance ParentGuidance Guidance Resources Password: JLL101 Medical & Prescription Drug Coverage Kaiser Permanente Oregon Medical & Prescription Drug Coverage Kaiser Permanente-Mid Atlantic Vision UnitedHealthCare (enrolled in UHC medical (Not enrolled in UHC medical) Employee Stock Purchase Plan Morgan Stanley Smith Barney Transportation accounts HR Service Center Life Insurance: Enhanced (GVUL) Long-Term Disability: Supplemental Lenox Advisors MetLife GVUL (new enrollees) (current policy holders) Pet Insurance MetLife VPI Adoption assistance program HR Service Center Back-up care advantage program Bright Horizons User name: JLL Password: Backup1 58