Overview of how a high deductible health plan and an HSA can work for you.

1. Considering a Health Savings Account?

2. Basic HSA Plan Concept Part 1: High Deductible Health Plan Part 2: Health Savings Account Made by: Employer, Employee, and/or other party HSA Concept Intended to cover serious illness or injury Can pay for eligible expenses not covered by the health plan Individuals can contribute the maximum regardless of their deductible. For 2009 Single Family Min. Deductible $1,150 $2,300 Max. Out of Pocket $5,800 $11,600 For 2010 Single Family Min. Deductible $1,200 $2,400 Max. Out of Pocket $5,950 $11,900 For 2009 Single Family Max. Contribution $3,000 $5,950 For 2010 Single Family Max. Contribution $3,050 $6,150

4. What is the catch-up contribution? Accountholders who are age 55 or older and not enrolled in Medicare can make catch-up contributions. Note: Spouses of accountholders who are 55 or older and meet the IRS eligibility requirements can open their own HSA and make a catch-up contribution. Year Catch-up Amt. 2009+ $1,000

9. Tax Savings Example For illustrative purposes only. Actual savings may vary. Visit www.hsabank.com and click on Calculate Savings for a personalized estimate. Contribution $3,000 per year for 25 yrs Annual medical expenses $500 per year Tax Bracket 28% (Federal) Average interest rate 2% TAX SAVINGS ON CONTRIBUTIONS = $17,500.00 TAX SAVINGS ON DEFERRED GROWTH = $4,921.21 ACCOUNT BALANCE AT THE END OF 25 YEARS = $80,075.75

10. HSAs, HRAs, FSAs HSA HRA FSA Account Owner Employee Employer Employee Funding Employee, Employer, Other Employer Employee, Possible Employer Roll Over Year-To-Year Yes Generally No No Portable Yes Generally No No

18. Thank You for Considering…