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December 28, 2012 Please read this notice carefully. This Notice contains important information regarding your coverage under The Nelson Trust Medicare Retiree Plan, effective April 1, 2013. You need to take action to preserve your coverage under The Nelson Trust Medicare Retiree Plan. Please see the end of this letter for important dates. To: All Medicare Retirees, Spouses and/or eligible dependents From: The Board of Trustees RE: Medicare Retiree Plan Changes The Board of Trustees would like to let you know about important changes to Medicare retiree health benefits provided by The Nelson Trust. Effective April 1, 2013, health care benefits will change for Nelson Medicare eligible participants, spouses and/or dependents. The Trustees have decided to offer a single Medicare plan exchange that will help reduce healthcare costs for most retirees. Your response and action is required. Please see the end of this letter for important dates. Through March 31, 2013, Medicare eligible retirees and/or Medicare eligible dependents will remain enrolled in the current plan, a group health plan provided by Premera Blue Cross and/or Medco. Therefore, it is important that you make your monthly premium payments to The Nelson Trust for your continued coverage through March 2013. Coverage does not change for non-medicare dependents. Therefore, you should continue to make premium payments for non-medicare dependents to The Nelson Trust Administrative Office after March 31, 2013. Administered by A&I Benefit Plan Administrators, Inc. 1220 SW Morrison St., Suite 300, Portland, OR 97205-2222 (503) 222-7696 (800) 811-8853 Fax (503) 228-0149

Why Extend Health? The Nelson Trust has hired Extend Health to assist Medicare retirees in making an informed decision about their continued health care coverage. Under this new arrangement with Extend Health, you will have a greater ability to manage your individual health care costs by selecting from a variety of Medicare supplement or Medicare Advantage plans offered by multiple carriers, with premiums that are tailored to your specific needs. These carriers serve the Medicare market in your geographic area. Extend Health uses trained licensed benefits advisors to guide you through the available carriers and to make the selection process as simple as possible. Extend Health s benefit advisors will help match you with the plan that best fits your needs based on your past medical and prescription needs and your current doctors. Extend Health s benefit advisors will provide you with: o Individualized telephone support to help you make an informed decision for your coverage effective April 1, 2013. o Education about the differences between various plans and the costs of each of plan. o Advice and decision making support based on your current coverage and future needs. o Assistance with enrolling in medical and/or prescription drug, dental and vision plans. Extend Health will also offer a personalized website for education, evaluation of options and enrollment information. The web address for this site will be included in your mailing from Extend Health, which you will receive in the next several days. Trust subsidy assistance Currently the monthly premium cost to retirees is offset, or reduced, by a subsidy that the Trust provides for each retiree. The Trust will continue to subsidize the cost of Medicare retiree coverage by establishing a Health Reimbursement Arrangement (HRA) as described below. Each eligible Medicare retiree and/or Medicare eligible dependent who enrolls in an individual Medicare plan effective April 1, 2013 (or upon Medicare eligibility, if later), will receive a monthly deposit into their individual HRA in the amount of: Page 2

$90 Per Medicare retiree plan enrollee who is currently enrolled in medical and prescription drug coverage $40 Per Medicare retiree plan enrollee who is currently enrolled in prescription drug coverage only The money in your HRA can be used to reimburse you for allowable expenses, including the cost of the monthly premiums. What is an HRA? HRAs are accounts maintained by The Nelson Trust that participants can use to pay (or receive reimbursement for) eligible health care expenses, including monthly medical and prescription drug coverage premiums. Reimbursements made to you from your HRA are tax-free The Nelson Trust Administration Office will administer this new benefit for you. When you enroll in an individual policy through Extend Health you will automatically be enrolled in The Nelson Trust HRA, provided you meet the eligibility requirements. You will be provided with a debit card. You can use the card at the time of service for allowable medical expenses, up to the balance of your HRA. Claims may also be submitted by mail, fax or electronically online. Reimbursements to you from your HRA can be made by check or by direct deposit into your bank account. The following are some of the HRA qualified health care expenses that can be reimbursed: o Premiums; the cost for the individual policy(s) you purchase to replace your existing Nelson Trust medical and/or prescription drug plans as of April 1, 2013. o Out-of-pocket expenses like deductibles and co-pays for medical and prescription drug plan services, dental or vision care. o Eligible expenses incurred by your enrolled eligible dependents HRA Guides, that explain how to access and manage your HRA account, will be mailed to all eligible Medicare retires in late-february, following your enrollment in an individual plan. The HRA guide will also provide a listing of the HRA reimbursable Page 3

expenses. Under existing IRS regulations, HRA reimbursements are NOT taxable income. Information for Medicare Beneficiaries about Creditable Coverage Effective April 1, 2013, The Nelson Trust will no longer offer prescription drug coverage to Medicare eligible retirees. You will be provided with a Certificate of Group Plan Coverage in March which will reflect the Plan end date of March 31, 2013. This is important because it may mean that you will pay a higher premium (a penalty) if you do not join a Medicare drug plan when you first become eligible on April 1, 2013. What s Next? The Board of Trustees and The Nelson Trust Administrative Office are committed to working closely with Extend Health to manage the transition to your new plan. Informational meetings will be held as indicted on the enclosed insert to review plan changes and provide you with the opportunity to ask questions. Below is a list of important dates to keep in mind: Important Dates Details Getting Started Packets including January 3, 2013 Enrollment Guides mailed to Medicare Retirees from Extend Health Participants should call Extend Health to Beginning in January 2013 schedule an appointment (phone number to be provided in welcome packet) Retiree Meetings will be held at various January 15 - February 8, 2013 locations - Please see enclosed meeting schedule Wednesday, January 23, 2013 @ 10:00 a.m. pacific time Friday, January 25, 2013 @ 2:00 p.m. pacific time Important Dates February 2013 The Nelson Trust Teleconferences for Retirees - Call: 1-888-547-0443 and enter the following conference ID when prompted: 2793127 Details Final premium payments from Nelson Trust Medicare retirees due for March Page 4

Early March 2013 March 2013 March 31, 2013 April 1, 2013 coverage. Premium payments for non- Medicare retirees will continue to be made to The Nelson Trust. HRA Guidebook mailed to Medicare Retirees from The Nelson Trust Administrative Office Certificate of Group Coverage mailed to Medicare Retirees reflecting group plan termination date of March 31, 2013 Nelson Trust Medicare Retiree Plan ends Retiree health care benefit changes go into effect. You must enroll in an individual health plan prior to this date to avoid a lapse in coverage. If you have any questions, please contact the Administrative Office at 1-800-811-8853 x 1687. IMPORTANT NOTICE Eligibility for The Nelson Trust Medicare Retiree Plan, including obtaining Medicare coverage through Extend Health, is not a guarantee of benefits or coverage for any definite period of time and is not a lifetime guarantee. The Board of Trustees may change the eligibility rules, benefits and/or subsidies at any time. In addition, the Board of Trustees reserves the right to make any changes to the Medicare Retiree Plan that the Trustees deem necessary, including benefit and eligibility changes, termination of all or a portion of the coverages and/or subsidies, and/or premium changes. Page 5