2016 HealthFlex Plan Comparison: PPO B1000 with HRA and HDHP H1500 with HSA

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Caring For Those Who Serve 1901 Chestnut Avenue Glenview, Illinois 60025-1604 1-800-851-2201 www.gbophb.org 2016 HealthFlex Plan Comparison: PPO B1000 with HRA and HDHP H1500 with HSA Please note: This comparison highlights key differences and similarities between the HealthFlex PPO B1000 plan with a health reimbursement account (HRA) and the HDHP H1500 plan with a health savings account (HSA). Please refer to the HealthFlex benefit booklet for more details. Both plans use the same network of providers (physicians, hospitals and other health care providers). Benefits can vary significantly depending on whether you choose an in-network or out-of-network provider. To help offset your out-of-pocket costs, your plan sponsor is offering a health savings account (HSA) or a health reimbursement account (HRA) depending on which plan you select. You can use the HSA or HRA to pay for eligible unreimbursed expenses, such as your deductible and co-insurance amounts described below. If you do not spend all the funds in your HRA or HSA during a calendar year, the remaining amount will roll over to the following year, with no cap on accumulated rolled-over funds as long as you remain eligible for the HSA and/or HRA. Health Reimbursement Account (HRA) available with PPO B1000. Your plan sponsor funds HRA accounts annually based on individual or family coverage. You cannot make personal HRA contributions. Health Savings Account (HSA) available with HDHP H1500. Your plan sponsor funds HSA accounts annually based on individual or family coverage. You have the option to make additional HSA contributions on a pre-tax basis. For 2016, the maximum contribution (plan plus optional personal contributions) is $3,350 per year (individual coverage) or $6,750 per year (if covering at least one dependent). (Over age 55: Can make additional $1,000 catch-up contribution per year.) If you select the HDHP H1500 plan, your previously accumulated HRA funds as well as access to medical reimbursement account (MRA, also called health care flexible spending account or FSA) will be limited to dental and vision expenses only. The deductible, co-payment and annual out-of-pocket limit are the participant s share to pay. All other benefits are the amounts or percentages that the plan (HealthFlex) pays for a service. If you do not take the HealthQuotient (HQ) during the 2015 incentive period, your deductible will be increased by $250 (individual coverage) or $500 (family coverage) see Standard Deductible details on page 2 (footnote). Health Account Types Funding HRA or HSA PPO B1000 with HRA Individual Coverage: $ plan year HRA funding Family Coverage (at least one dependent): $ plan year HRA funding HDHP H1500 with HSA Individual Coverage: $750 health savings account Family Coverage (at least one dependent): $1,500 health savings account HDHP: High-deductible health plan (HDHP 1500) HRA: Health reimbursement account with the PPO B1000 HSA: Health savings account with the HDHP H1500 Page 1 of 5

Medical Plan Benefits Comparison Plan Feature Non- Lifetime Benefit Maximum None None None None Annual Deductible 2 (Participant pays) Co-payments are not included in annual deductible. ( Family deductible applies if at least one dependent is covered.) $1,000 per person $2,000 per family $1,500 per person 3 $3,000 per family 3 $2,000 per person $4,000 per family $2,500 per person $5,000 per family Annual Out-of-Pocket Limit (Participant pays) Includes annual deductible, co-insurance and office visit co-payments. Excludes any charges in excess of Reasonable and Customary charges and non-participating hospital admission co-payment. 1 medical and behavioral health. $5,000 per person $10,000 per family medical, behavioral health and pharmacy. $6,000 per person $12,000 per family medical and behavioral health. $10,000 per person $20,000 per family medical, behavioral health and pharmacy. $12,000 per person $24,000 per family Co-insurance (Plan pays) Primary Care Physician (PCP) Office Visits Primary care physicians include internists, general and family practitioners, obstetricians, gynecologists and pediatricians. Outpatient Therapies Physical therapy Occupational therapy Speech therapy Chiropractic care Specialist Office Visits Preventive Care Well child benefits (under age 16): Includes charges for office visits, age-appropriate immunizations and routine diagnostic tests. There is a one visit per year maximum for children age 2 and older. $30 co-payment, then $50 co-payment, then Well adult benefits (16 and over): One well person exam annually including charges for an office visit, mammogram, pap smear, prostate exam, routine blood work and colorectal screening for cancer. Colonoscopy 1 2 3 Out-of-Network: Any and all benefits to be paid are subject to Reasonable and Customary provisions, meaning reimbursements are limited to the Maximum Allowance under the plan, and covered individuals are responsible for amounts out-of-network providers charge in excess of the Maximum Allowance. Standard deductible: Assumes participant and covered spouse met the HealthQuotient (HQ) incentive requirement in 2015. Please note: If you did not take the HealthQuotient (HQ), your deductible will be increased by $250 for individuals or those with only children covered (no spouse in HealthFlex), or by $500 if you also cover your spouse and either you or your spouse did not take the HQ. For HDHP plans: If covering dependents in the plan, the full family deductible must be met before plan pays percentage. Page 2 of 5

Licensed Dietitian Office visit Plan Feature Outpatient Care and Treatment Ambulatory surgery Non- Diagnostic services physician office $30 Diagnostic services hospital, independent lab and X-ray facility and X-ray facility and X-ray facility H Emergency Care Notification required within 48 hours if admitted Physician office $30 $30 5 5 Hospital emergency room $200 co-payment 4, then 4 $200 co-payment 4, then 5 5 Outpatient facility or other urgent care facility $100 co-payment 4, then 4 $100 co-payment 4, then 5 5 Ambulance (must be a true emergency as defined in the plan) Maternity Care/Physician Charges (verify with physician) for prenatal care (except ultrasounds) for prenatal care (except ultrasounds) Newborn Inpatient Services (NICU and other non-routine) Separate deductible for newborn Inpatient Hospital Care (verify with physician) for ultrasounds and subsequent eligible physician charges (includes delivery and postnatal visits) for ultrasounds and subsequent eligible physician charges (includes delivery and postnatal visits) $200 co-payment per hospital admission, then 60% after deductible $200 co-payment per hospital admission, then 60% after deductible 4 Waived if admitted to hospital. 5 For true emergency as defined in the plan; if not a true emergency, the benefit is 60% after the deductible. Page 3 of 5

Plan Feature Non- Alternative Therapies Massage therapy Acupuncture Naprapathy Coverage for naprapathy, acupuncture and massage therapy is limited to 35 combined visits per calendar year. Special Services Skilled nursing facility 120 days maximum per calendar year Private duty nursing Home health care 60-visit maximum per calendar year Hospice Hearing Benefit Hearing aids every 24 months up to $1,000 up to $1,000 up to $1,000 up to $1,000 Exam $50 co-payment, then plan pays 100% See Pharmacy Plan Benefits Comparison page 5. Flexible Spending Accounts (FSAs) Availability Dependent care account (DCA) Available with all plans. Medical reimbursement account (MRA) Available with B1000. For H1500: limited-use MRA only (limited to dental and vision expenses). Annual contribution limit: $5,000 Annual contribution limit: $300-$2,550 Page 4 of 5

Pharmacy Plan Benefits Comparison Your Share to Pay Medical Plan B1000 HDHP H1500 Pharmacy Plan P1 P3 Deductible None $1,500 individual $3,000 family Annual Out-of-Pocket Maximum Combined Medical and Pharmacy Costs In Network: $5,000 individual $10,000 family Combined with medical deductible. Family deductible amount applies if a least one dependent is covered in the plan (spouse or dependent child). In Network: $6,000 individual $12,000 family Co-Payments Retail Mail Retail Mail Generic $15 $35 $15* $35* Preferred Brand Name Minimum Maximum Non-Preferred Brand Name Minimum Maximum 20% 20% 25%* 25%* $20 $50 $25* $60* $55 $140 $65* $150* 25% 25% 30%* 30%* $40 $85 $50* $95* $110 $240 $120* $260* * After deductible is met Formulary Management Program is designed to control costs for you and the plan. The formulary includes U.S. Food and Drug Administration (FDA)-approved Prescription Drugs that have been placed in tiers based on their clinical effectiveness, safety and cost. Generally, Tier 1 includes Generic Drugs; Tier 2 includes Formulary Brand-Name Drugs; and Tier 3 includes Non-Formulary Brand-Name Drugs. The formulary is the same for all HealthFlex pharmacy plans. Mandatory Generics: HealthFlex (plan) will cover only the cost of the Generic Drug equivalent. If you request a Brand-Name Drug when there is an equivalent Generic Drug available, you will be charged one amount equal to the applicable Generic Drug Co-payment (e.g., $15 at retail) plus the cost difference between the Brand-Name Drug and the Generic Drug. Retail Refill Allowance (RRA) Program: Under the plan, participants are allowed a total of three fills of a maintenance medication at a Retail Pharmacy (one original fill plus two refills), at which time the medication must be obtained through the OptumRx (formerly Catamaran) Mail-Order Pharmacy. Additional fills at Retail will not be covered by the plan; you will pay for such fills at the full price if a Retail Pharmacy is used, even if it is a Participating (in-network) pharmacy. Each Retail prescription fill can be for no more than a 30-day supply. This summary highlights some of the features of these benefit plans. The summary is for illustrative purposes only and is subject to change at any time. The controlling terms and conditions of the benefit plan are contained in the plan documents, policies and the HealthFlex Benefit Booklet (collectively, the Documents ) maintained by the General Board of Pension and Health Benefits. If there are any conflicts between the information in this summary and the terms of the Documents, the terms of the Documents shall control. Please note: Due to federal health care reform legislation, certain benefits may be subject to change in the future. Page 5 of 5 4800/090415