Health Savings Account (HSA)

Welcome to your Union Bank & Trust

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CONGRATULATIONS!Congratulations on taking the first step toward optimizing your healthcare spending and savings. It’s more important than ever to adequately save for future health care costs. Union Bank’s team of health benefit experts will help you get there. Our goal is to provide you with an affordable, convenient and worry-free approach to saving for your medical expenses. Follow these simple steps to optimize your account experience.

q Enroll

q Set up online access Get 24/7 online access to your account and our online resources.

» Register at ubt.com/health

» Update your contact information (personal email & mobile phone)

» Set your Communication preferences

» Define your reimbursement preferences

q Activate your Health Benefit Solutions Visa® Card (should arrive within 10 business days)

» Activate your card online or call 844.238.4474

q Download our mobile app*

» Manage your healthcare from the palm of your hand. Download the UBT Health Benefit Solutions mobile app from the Apple® App Store® or Google Play™ store.

CONTACT US

Phone: 402-323-1815Toll Free: 844-472-6567

Hours of business:8-5 CSTMonday-Friday

www.ubt.com/healthEmail: healthbenefits@ubt.com

*Message and data rates may apply.

Apple® and App Store® are registered trademarks of Apple Inc.

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MANAGING YOUR ACCOUNTYou are getting much more than just an HSA, we provide a suite of services through the Health Benefit Solutions portal that will simplify your account. Online or on the go with your mobile device, UBT’s Health Benefit Solutions portal puts you in control.

ONLINE CONTROLThe Health Benefit Solutions website provides powerful self-service account access, education and decision-support resources to help put you in the driver’s seat. Enjoy a full suite of capabilities that help you maximize your healthcare experience.

» Full account details: View plan details and accounts history, including prior year activity.

» Multimedia education: Learn more about account features, benefits, and how to optimize your experience.

» Interactive tools: Access tools and calculators to help you plan and make critical spend/save decisions.

» Communications: View a complete history of account communications and manage your personal preferences.

» Self-service: Take advantage of expanded account servicing options to manage your account and find answers to your questions

MOBILE CONVENIENCEGet 24/7 access direct from your tablet or mobile device. Check out these convenient mobile features, which help make managing your healthcare easier than ever:

» Access accounts: Check balances, view transaction history, and more.

» Manage claims: Submit new claims, upload receipts and check claims status.

» Track and pay expenses: Track medical claims and other expenses, plus pay bills electronically.

» Access cards: Manage card details, access your PIN, and initiate card replacement for lost or stolen cards.

» Receive alerts: View important account messages.

» Update your profile: Update personal information, including your email and mobile phone.

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CONTRIBUTING IS EASYContributing funds to your HSA helps lower your taxable income and allows you to build a “Nest Egg” for future health care expenses. Contributions to your HSA may be made by you, your employer or anyone; however, the preferred tax treatment will only be realized by you.

CONTRIBUTION METHODSYou can contribute money to your account in several convenient ways including:

» Direct Deposit – Your HSA account acts just like a personal checking account. If your employer offers direct deposit, you can give them your HSA account information to begin contributing via direct deposit.

» Funds Transfer – Within the WealthCare portal you can schedule electronic transfers from other financial institutions. They are fast and easy!

» Account Transfer – If you have an existing HSA, you may be eligible to either rollover or transfer the funds to your new HSA. Contact us at 844.472.6567 for more information.

» Checks – mail to: Union Bank & Trust Attn: Health Benefit Solutions PO Box 82518 Lincoln, NE 68501-2518

MAXIMIZE YOUR CONTRIBUTIONSThe tax advantages of an HSA make it a powerful long-term savings vehicle. Contributing the maximum allowable amount helps you to get the most from your HSA. At the very least, you’ll want to contribute enough to cover anticipated healthcare expenses. Because your balance rolls over year-to-year, there is no penalty for contributing more than you’re able to use in one year.

Keep in mind that HSA contribution limits, established by the IRS, may change each year and you must not over contribute to avoid adverse tax consequences.

2017 Contribution Limit

2018 Contribution Limit

Catch-up Contribution

Single $3,350 $3,400 $1,000

Family $6,750 $6,850 $1,000

*Participants age 55 or older may make additional contributions above the set HSA maximum. Catch-up contributions can be made any time during the year in which the HSA participant turns 55.

Sound complicated? Don’t worry. There are tools within the Health Benefit Soltuions portal that will help you monitor your contributions and help prevent over contributing. Contact us if you have any questions.

Checks should be made payable to Union Bank & Trust, simply write your account number in the memo line.

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HSA ACCOUNT OPTIONS “Spenders” or short-term Investors

UBT’s HSA Deposit account is similar to an interest-bearing checking or savings account. Enjoy earning a competitive interest rate on all contributions. Interest accumulates tax-free. Member FDIC.

“Savers” or long-term investors

UBT’s HSA investment account* was designed for account holders who are interested in using their HSA as a long-term savings vehicle. You must maintain a balance in your HSA of $500 and anything in excess of that may be invested.

INVESTMENT HSA OPTIONS*

10 Life Cycle Funds

» Vanguard Target Retirement Funds 2020, 2025, 2030, 2035, 2040, 2045, 2050, 2055, 2060, 2065

21 Individual Funds

» Money Market Goldman Sachs Financial Square Gov’t Fund

» Fixed Income Goldman Sachs Short-Term Conservative Income Fund Goldman Sachs Inflation Protected Securities Funds PIMCO Total Return Fund Vanguard Short-Term Federal Fund Vanguard Short-Term Inflation-Protected Securities Index Fund

» International Equity American Funds EuroPacific Growth Fund T.Rowe Price International Value Equity Fund Thornburg International Value Fund Vanguard Total International Stock Index Fund

» U.S. Equity (Large Cap) American Funds Investment Company of America American Funds The Growth Fund of America MFS Value Fund Vanguard 500 Index Fund Vanguard Total Stock Market Index

» U.S. Equity (Mid Cap) Vanguard Mid Cap Index Fund

» U.S. Equity (Small Cap) J.P. Morgan U.S. Small Company Fund Vanguard Small Cap Index Fund

» Specialty Goldman Sachs Satellite Strategies Portfolio Vanguard REIT Index Fund Vanguard Emerging Markets Stock Index Fund

*Mutual Fund Health Savings accounts: Not FDIC Insured • No Bank Guarantee May Lose Value

Multi-Managed Fund Lineup

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Which expenses qualify for payment from your Union Bank & Trust HSA?Below is a quick reference list of expenses that can be reimbursed from a Health Savings Account. Medical expenses allowed as deductions are determined by Section 213(d) of the Internal Revenue Code. For more detailed information, please refer to IRS Publication 502 titled “Medical and Dental Expenses,” Catalog Number 15002Q. You can order the publication by calling 1-800-TAXFORM or see it online at www.irs.gov/pub/irs-pdf/p502.pdf For tax advice, please seek the services of a competent tax professional.

» Abdominal supports» Acupuncture» Alcoholism treatment» Ambulance» Anesthetist» Arch supports» Artificial limbs & teeth» Autoette (when used for relief of sickness

or disability)» Birth control pills (by prescription)» Blood tests» Blood transfusions» Braces» Cardiographs» Chiropractor» Contact lenses» Contraceptive devices (by prescription)» Convalescent home (for medical treatment only)» Crutches» Dental treatment, except for cosmetic dentistry» Dental X-rays» Dentures» Dermatologist» Diagnostic items/services» Diathermy» Drug addiction therapy» Drugs (prescription)» Elastic hosiery (prescription)» Eyeglasses» Eye Exams

» Fluoridation unit» Guide dog» Gum treatment» Hearing aids» Hospital Services» Medical Services» Medicine» Nursing Services» Operations» Oxygen» Psychoanalyst» Psychologist» Psychotherapy» Radium therapy» Registered nurse» Special school costs for the handicapped» Spinal fluid test» Splints» Sterilization» Surgeon» Telephone or TV equipment to assist the

hard-of-hearing» Therapy equipment» Transportation expenses (relative to health care)» Vaccines» Vasectomy» Vitamins (if prescribed)» Wheelchair/wheelchair maintenance» Wigs» X-rays

HSA QUALIFIED MEDICAL, DENTAL& VISION EXPENSES