U.S. Bank Health Savings SolutionSM

1
U.S. Bank Health Savings SolutionSM
2
Overview HSA

• What is a Health Savings Account?
• What is the U.S. Bank Health Savings Solution?
• How do I enroll in the U.S. Bank Health Savings
  Solution?
• How do I make contributions to my HSA?
• How do I use my HSA funds?
• How do I make informed decisions about my health
  and healthcare expenses?

3
What is a Health Savings Account?

• Tax-advantaged savings account
• Make contributions on a pre-tax or after-tax
  basis
• Spend funds for Qualified Medical Expenses (QME)
  or for general expenses in retirement
• Funds spent on QME are not taxed
• Funds spent for non-QME in retirement are subject
  to regular income tax
• You are only eligible to contribute to an HSA if
  you are enrolled in a qualified High Deductible
  Health Plan (HDHP)

See IRS Publication 502 for a complete list of
eligible expenses (Qualified Medical Expenses).
The list may be found on www.irs.gov.
4
U.S. Bank Reputation and Commitment to Service

• Reputation
• 6th largest financial services holding company in
  the U.S.
• 207 billion in assets (3Q 2005)
• 13.3 million customers (3Q 2005)
• 2nd most respected financial services company in
  the country and 50th most respected company in
  the world (Barrons Survey September 2005)
• Customer Service
• Education materials and frequently asked
  questions to help you become familiar with your
  new account
• Easy-to-use enrollment options and contribution
  tools
• Service guarantee and comprehensive web and phone
  support

5
What is the U.S. Bank Health Savings Solution?

• Interest bearing FDIC-insured deposit account
• Visa Debit Cards and HSA checks
• Real-time transaction processing
• Investment Options (20 Mutual Funds)
• Mutual funds from First American Funds and
  Fidelity Advisor Funds
• Account balance over 2500 may be invested
  (automatic sweep available)
• Deposit and investment accounts are seamlessly
  integrated
• Monthly statements and annual IRS reporting are
  provided (electronically or paper)
• Web site and Interactive Voice Response (IVR) for
  account balance/history and transaction
  management
• Customer Service line (877-HSA-6789)
• Monday through Friday8 a.m. to 7 p.m. (CST)

"Mutual fund investing involves risk principal
loss is possible. Investing in certain funds
involves special risks. Past performance is no
guarantee of future results. Please read the
fund prospectus before investing. Consult an
investment adviser for investment advice.
NOT FDIC INSURED NO BANK GUARANTEE MAY
LOSE VALUE"
6
How do I enroll in the U.S. Bank Health Savings
Solution?

• Enroll in a High Deductible Health Plan (HDHP)
• Complete the U.S. Bank Health Savings Solution
  application
• Designate beneficiary
• Sign the application
• Return signed application in pre-paid envelope
• Your Health Savings Solution Welcome Kit will be
  mailed to you in 7-10 business days. The kit will
  include
• HSA checks
• Deposit coupons
• Visa debit card(s) (mailed separately)
• Information on web site and customer support

7
How do I make contributions to my HSA?

• Contribute on a pre-tax basis
• Contributions are made through your employer via
  payroll deduction
• Contribute on an after-tax basis
• Use U.S. Bank HSA deposit coupons
• Use U.S. Bank HSA eContribute tool (online)
• Deduct contributions from taxable income when
  filing tax return
• Contribution limits (2006)
• Single Coverage - Can contribute up to the
  amount of the HDHP deductible or 2700, whichever
  is less
• Family Coverage - Can contribute up to the
  amount of the HDHP deductible or 5450, whichever
  is less

8
How do I use my HSA Funds?

• Doctor/Hospital Visit (Typical usage)
• Visit a doctor/hospital
• Doctor submits claim to insurance carrier
• Carrier adjudicates claim and sends you your
  Explanation of Benefits (EOB)
• Write the debit card information on your provider
  bill or write a check to pay the amount you are
  responsible for
• Pharmacy Visit
• Visit a pharmacy
• Request prescription or over-the-counter medicine
• Swipe your HSA Visa debit card to pay

9
Subimo Coverage AdvisorTM
How do I make smart decisions about my health and
healthcare expenses?

• Benefits
• Helps you determine if the HDHP and HSA are right
  for you
• Easy-to-use
• How it works
• User creates customized family health profiles
• Advisor estimates health care needs and costs
• Comparison tool estimates out-of-pocket costs for
  up to three health plans
• Calculator estimates HSA savings projections and
  compares them for different plan options

Subimo Healthcare AdvisorTM

• Benefits
• Helps user make informed decisions for better
  health
• Data is based on a large claims database
  (Pharmetrics)
• Easy-to-use
• How it works?
• User looks up specific health topics
• Advisor provides information on health conditions
  and procedures, treatment options, commonly
  prescribed drugs and costs
• Users may compare experience and reputation of
  hospitals in their region

10
Dedicated to Serving You

• Web information and account access
• http//healthsavings.usbank.com
• IVR (24/7) 1-877-HSA-6789
• Customer Service
• Monday through Friday8 a.m. to 7 p.m. (CST)
  1-877-HSA-6789