Devenir Research. 2014 Year-End HSA Market Statistics & Trends Executive Summary



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Devenir Research 2014 Year-End HSA Market Statistics & Trends Executive Summary REPORT RELEASE DATE: 2/11/2015

Table of Contents Key Findings... 2 HSA Industry Level Account Data... 3 Industry Contributions and Withdrawals... 3 HSA Investments... 4 HSA Marketplace Projections... 4 About Devenir... 5 Report Methodology The majority of this report was derived from the 2014 Year-End Devenir HSA Market Survey. This survey was conducted in order to continue to help shed light on the rapidly growing and evolving health savings account market. The survey was carried out in January, 2015 and primarily consisted of top 100 HSA providers in the health savings account market. All data was requested for the period ending on December 31 st, 2014. All estimates and projections reflect the current environment surrounding health savings accounts and are barring any regulatory changes to the market. Certain data points from the survey were omitted from this report due to inconclusive data or incomplete sample set. All statistics are produced using the best available data set, which may at times leave certain statistics not reconciling with others both within this report and with previous reports. Survey responses were self-reported by each HSA provider. Devenir attempts to verify responses when possible through a variety of channels including but not limited to press releases, annual reports, prior research, and FDIC filings. 1 2014 Year-End Devenir HSA Research Report Executive Summary

Key Findings HSA accounts approach 14 million. HSA accounts rose to 13.8 million, holding over $24 billion, a year over year increase of 25% for HSA assets and 29% for accounts for the period of December 31st, 2013 to December 31st, 2014. Health plans drive growth. During 2014, health plans were the leading driver of new account growth, accounting for 35% of new accounts. Continued strong market fuels HSA investment growth. HSA investment assets reached an estimated $3.2 billion in December, up 40% year over year. The average investment account holder has a $12,995 average total balance (deposit and investment account). Investors show solid returns. Investors achieved an average annualized return of 12.5% on their HSA investments over the last 3 years. $50 $45 $8.3 $40 $35 $30 $25 National HSA Assets (in billions) Investments Deposits $3.2 $4.4 $6.1 $20 $15 $10 $5 $0 $0.2 $0.1 $1.6 $3.2 $0.2 $0.4 $5.3 $6.8 $0.9 $9.0 $1.1 $11.1 $1.7 $13.7 $2.3 $17.1 $21.0 $25.5 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 $30.2 2016 $35.3 2017 $1.7B $3.4B $5.5B $7.2B $9.9B $12.2B $15.5B $19.3B $24.2B $29.9B $36.3B $43.6B Total HSA Assets Source: Estimate derived from 2014 Year-End Devenir HSA Market Survey, press releases, previous market research, and market growth rates. 2 2014 Year-End Devenir HSA Research Report Executive Summary

HSA Industry Level Account Data $7,000 $6,000 $6,322 $5,722 Average Balance by Year the Account Opened $5,000 $4,000 $3,000 $2,000 $1,000 $- $5,578 $4,638 $3,725 $4,937 $3,906 $3,430 $4,521 $3,791 $3,281 $2,660 $3,782 $3,134 $2,665 $2,072 $3,177 $2,706 $2,232 $1,704 $2,783 $2,269 $1,762 $1,282 $2,391 $1,968 $1,479 $760 12/31/2014 12/31/2013 12/31/2012 12/31/2011 $1,816 $1,525 $819 $1,342 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 $829 $813 Industry Contributions and Withdrawals $25 $20 $19.4 Industry Contributions & Withdrawals (In Billions) $16.4 $15 $10 $10.9 $13.2 $8.3 $10.2 $12.4 $13.2 $6.2 $5 $2.6 $3.0 $3.9 $- Contributions Withdrawals Carry Forward 2011 2012 2013 2014 3 2014 Year-End Devenir HSA Research Report Executive Summary

2014 Withdrawal Transactions Average Number of Withdrawals Per Account % of Total Withdrawals (#) Average Transaction Size Via Debit Card: 8.3 79% $101.09 Via Check: 0.5 5% $234.38 Via Online Bill Payment: 0.4 2% $198.55 ATM: 0.5 2% $92.05 Unknown: 1.8 12% $89.92 HSA Investments $9 $8 $7 $6 $5 $4 $3 $2 $1 $0 % HSA Assets in Investments HSA Investment Assets (in billions) $0.1 $0.2 $0.2 $0.4 $0.9 $1.1 7% 5% 4% 5% 7% 8% 11% 12% 13% 15% 17% 19% $1.7 $2.3 $3.2 $4.4 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Year $6.1 2016 $8.3 2017 Source: Figures based on Devenir Research and 2014 Year-End Devenir HSA Market Survey HSA Marketplace Projections HSA providers continue to be optimistic in their outlook for the HSA industry, projecting HSA asset growth of 28.1% for the full year. In previous surveys HSA providers have been reasonably accurate with their growth forecasts, demonstrating an impressive understanding of the outlook of their book of business. Devenir currently projects that by the end of 2017 the HSA market will surpass $40 billion in HSA assets held amongst almost 30 million accounts. 4 2014 Year-End Devenir HSA Research Report Executive Summary

About Devenir Devenir is a leading independent investment advisor and consultant in the health savings account industry. As an early entrant into the HSA market and with its primary business focusing on investment solutions for the consumer driven healthcare market, Devenir has developed a passion and expertise surrounding the HSA industry. Our experience with health savings accounts since their inception in 2004 has given Devenir a unique perspective and keen insight on the growth of health savings accounts and the needs of HSA custodians. Named to the IHCC and CDHC Solutions 2010, 2011, & 2012, 2014 Superstars List Named as a top plan adviser by specialty for 4 consecutive years Featured as 20 Rising Stars of Retirement Plan Advisors Devenir Research Team Jon Robb Senior Vice President, Research Eric Remjeske President Lori Hansen Senior Vice President, HSA Solutions Thank you for your participation! Copyright 2015 by Devenir Group, LLC For further information please contact Devenir Research at 952-446-7400 or hsa@devenir.com 5 2014 Year-End Devenir HSA Research Report Executive Summary