The Proposed HSA Plan

                       Page 28

                Create a Defined Contribution Amount to help
                       fund the HSA with Employer savings

                            
                            – Uniform contribution based on

                                   • $  allocation is non-discriminatory


                                   • Allocation time is equal per employee


                                    – For example:  Monthly / Semi Annually
                                            / Annually

                    • Allow employees to pre-tax their own   
                      deposits into HSA with their premium savings

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