RETIREE BENEFITS Health Reimbursement Arrangement (HRA).

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RETIREE BENEFITS 1 RETIREE BENEFITS Health Reimbursement Arrangement (HRA). Benefits for Union Pacific s Medicare-eligible retirees and their Medicare- eligible spouses and/or dependents.

2 UNION PACIFIC This guide provides information to help you make sound, timely choices regarding your healthcare. Union Pacific s retiree medical coverage for Medicare-eligible retirees, and their Medicareeligible spouses and/or dependents, consists of an expense reimbursement account called a Health Reimbursement Arrangement (HRA). The Health Reimbursement Arrangement (HRA) account is funded by Union Pacific and administered by Extend Health. The HRA account will be set up in your name, and you will be able to use it to reimburse yourself for insurance premiums and/or other healthcare expenses. You will no longer pay a medical premium to Union Pacific but rather use the funds Union Pacific contributes to your HRA to help pay the cost of your new coverage. A wide variety of supplemental healthcare plans are available in the individual Medicare market. You have the flexibility to select a Medicare supplemental plan that is right for you, and Extend Health provides services to help you make your decision. Table of Contents Why an HRA? 3 Who is eligible for an HRA? 3 How does an HRA work? 4 How do I get reimbursed from my HRA? 4 What is my HRA amount? 5 What happens next? 6

RETIREE BENEFITS 3 Why an HRA? Providing retirees choices In the past few years, the number of healthcare plans available within the individual Medicare market has sufficiently grown. Retirees now have a wide selection of Medicare supplemental plans to choose from and can customize coverage to meet their individual needs. To leverage the many choices available, Union Pacific does not provide group health plan coverage to Medicare-eligible retirees, and instead, contributes funds to a Health Reimbursement Arrangement (HRA) account that you can use to offset the cost of the Medicare plan you choose. An HRA is a tax-free account, set up by Union Pacific for you to reimburse yourself the cost of eligible healthcare expenses, including health insurance premiums. The Medicare supplemental plan that you select is your own individual plan and is not part of Union Pacific s Retiree Medical Program. Who is eligible for an HRA? The information in this guide pertains to Medicare-eligible retirees, Medicare-eligible spouses of retirees, and any non-spouse dependents of retirees who are Medicare-eligible (e.g., due to disability). Covered family members who are not Medicare-eligible, will be covered by Union Pacific s Retiree High Deductible Health Plan (HDHP) coverage. The materials in this guide apply only to Medicare-eligible members. Please note if you waived coverage at the time you retired from Union Pacific, the information in this guide does not apply to you. If you were eligible to elect Retiree Medical Program coverage and waived your right to do so, you may only later enroll yourself if all of the following conditions are met: 1. You were covered under a group health plan or health insurance coverage at the time coverage under this Plan was previously offered to you; 2. Your coverage was terminated as a result of loss of eligibility for coverage, the employer s contributions were terminated, your coverage under COBRA was exhausted, or you lost eligibility for coverage due to a relocation; and 3. You request enrollment of yourself in this Plan not later than 30 days after the date of the loss of coverage event.

4 UNION PACIFIC How does an HRA work? A Health Reimbursement Arrangement (HRA) is an account set up in the retiree s or surviving spouse s name that can be used to reimburse the cost of eligible healthcare expenses on a tax-free basis. Extend Health is the administrator for Union Pacific s HRA. This means you will submit HRA claims to Extend Health for reimbursement. Following are some HRA-qualified healthcare expenses that can be reimbursed: Premiums for individual Medicare insurance such as Part B, Medicare Advantage, Medigap and Part D Prescription Drug plans. Out-of-pocket medical expenses like deductibles and co-pays or coinsurance incurred by you or your eligible dependents. Dental and vision plan premiums and out-of-pocket expenses. How do I get reimbursed from my HRA? Union Pacific Opens an HRA account for you at Extend Health. You Pay your Medicare supplemental plan premium directly to your insurance provider, which you selected either on your own or through Extend Health. Insurance Company Provides your healthcare coverage. You* Submit your HRA reimbursement claims to Extend Health for the amount of the premium. Extend Health Reimburses you from your HRA account. *Many insurance carriers automatically will submit HRA claims on your behalf for premiums paid if you elect that option. Be sure to ask your Extend Health adviser if the plan you select includes the autoreimbursement feature.

RETIREE BENEFITS 5 HRA REIMBURSEMENTS Extend Health will mail you an HRA Guide with instructions on how to access your HRA account and file claims for reimbursement. The HRA Guide also will provide a complete list of HRA-reimbursable expenses. Under existing IRS regulations, HRA reimbursements for eligible healthcare expenses are NOT taxable. Your reimbursements will be made by check and mailed to your address on file with Extend Health, or you will have the option to receive your reimbursements by direct deposit. We encourage you to establish direct deposit, as you will receive your reimbursements more promptly. Extend Health will provide additional instructions in your HRA Guide. What is my HRA amount? UNION PACIFIC HEALTH REIMBURSEMENT ARRANGEMENT (HRA) FUNDING Number of Medicare-eligible currently covered by the UP Retiree Medical Program Annual amount ($)* One person $1,200 Two or more persons $1,860 *The above HRA amounts are annual Union Pacific contributions. Funding for new enrollments in the HRA during the calendar year are prorated by the number of months enrolled in the HRA. Union Pacific reserves the right to amend its annual funding at any time.

6 UNION PACIFIC What happens next? EXTEND HEALTH S ADVISORY SERVICES Choices can be overwhelming. That s why Extend Health s voluntary services are available to offer assistance. If you take advantage of these services, here s what to expect: When? 3 0-60 DAYS PRIOR TO BECOMING MEDICARE ELIGIBLE What happens? Getting Started You will soon receive a Getting Started Guide from Extend Health with things to think about regarding your Medicare plan coverage. Your Initial Call With Extend Health If you haven t reached out to Extend Health, an Extend Health licensed benefit adviser will contact you to discuss your unique medical and prescription drug needs, verify some basic information and, if you wish, set up an appointment call to help you evaluate and enroll in a Medicare plan with Extend Health s assistance. FALL Follow-Up From Extend Health Periodically, you will be contacted by and receive information from Extend Health regarding its services and alerting you to deadlines for enrolling in Medicare plan coverage for the following year. An Extend Health benefit adviser will compare your coverage options and costs based on where you live, and help you enroll in the coverage that is right for you. Extend Health will provide you with your enrollment dates.

This document highlights the Health Reimbursement Arrangement (HRA) under Union Pacific s Retiree Medical Plan for certain retirees. Union Pacific reserves the right, at its discretion, to amend, change or terminate any of its benefit plans, programs, practices or policies at any time for any reason. Nothing in this document shall be construed as creating an expressed or implied obligation on the part of the Company to establish or maintain such benefit plans, programs, practices or policies. This booklet contains information regarding Medicare plan coverage options. If you need more information regarding Medicare, you should contact the Centers for Medicare & Medicaid Services (CMS). Rules and plan coverage terms for Medicare are governed by Medicare or the insurance carrier that offers a Medicare plan. A Medicare plan is not a benefit plan established or maintained by Union Pacific, nor is it part of any benefit plan established or maintained by Union Pacific. Printed on recycled paper with at least 10% post-consumer material.