Take control of your health careand your health care dollars!

Aetna HealthFund®

Health Savings Account

14.02.305.1 B (2/07)

The Aetna HealthFund®

Health Savings Account (HSA)

Why choose an AetnaHealthFund HSA?■ No set-up fees

■ No monthly administration fee

■ No withdrawal forms required

■ Convenient access to HSA funds via debit card or checkbook

■ Track HSA activity through the Aetna Navigator™ website

How to establish a HealthSavings Account■ Enroll in an Aetna HSA-compatible HDHP.

Please note that Aetna HDHP plans forIndividuals and Families are notguaranteed issue, and require medicalunderwriting (Federally eligible individualsunder HIPAA according to state legislationmay have access to special guaranteedissue products).*

■ Sign up for the Aetna HealthFund HSA.You can do this at anytime once enrolledin the health insurance plan.

■ Once enrolled in the HSA, you will receivean HSA welcome kit.

■ You, an employer, or an eligible familymember — or any combination — maymake HSA contributions up to the annuallimit at any time throughout the year.

■ Employers (if applicable) may makecontributions to the account throughregular payroll deductions, in a lump sum amount or via periodic contributions.

How to use the account■ You will be provided with an Aetna HSA

Visa® Debit Card. You may also request acheckbook, for a fee.

■ Use the HSA debit card for instant access to HSA dollars to pay for qualifiedout-of-pocket expenses quickly and easily.

■ You can also have the option to payexpenses out-of-pocket and let your HSA grow and earn interest for futurequalified expenses, including certain retiree health expenses.

■ You own your HSA, so you keep it, even ifyou change health benefits or insuranceplans or jobs. At the end of each year,money left in the account rolls over to thenext year.

*HSA-compatible HDHP options are notavailable to Aetna Individual members(individuals whose insurance is notemployer-sponsored) in all states. Contactyour broker or Aetna representative formore information.

Introducing Aetna HealthFund HSA. Get more control over how you spend or save your health caredollars. With an integrated Aetna HealthFund HSA, you get the protection of an Aetna HSA-compatible High Deductible Health Benefits and Insurance Plan (HDHP); PLUS you get atax-advantaged health savings account that you can use to help pay for qualified expenses.

“Qualified Expenses” under your HSA

You may use your HSA for qualifiedhealth-related expenses as allowed by the IRS. Some expenses may not becovered by your health benefits orinsurance plan, but are considered“qualified expenses” for payment withHSA dollars. The following list providessome typical examples.

For additional information about IRS-allowable expenses, you can review a list of allowable expenses on AetnaNavigator or request a copy of IRSPublication 502 by calling 1-800-829-3676or visit the IRS website at www.irs.govand click on “Forms and Publications.”

■ Medical deductibles

■ Diagnostic services not covered by your plan

■ Braces

■ Long-term care premiums

■ LASIK eye surgery

■ COBRA premiums

■ Dental care

■ Contact lenses

■ Some nursing services

■ Hearing aids

■ Wheelchairs

■ Organ transplants

■ Over-the-counter drugs

■ Premiums while receiving federalunemployment compensation

■ Medicare and Medicare Advantage premiums

Note: Employees should check theirSummary Plan Designs to determinewhat is/is not covered under their plan.

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A new way to manage your health and your health care expenses

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1. The HSA■ Each year, choose the amount you wish

to contribute to your HSA.> Contribute to your HSA through

payroll deduction (if available), checkpayment or electronic funds transfer(EFT) directly to Aetna.

> Make contributions anytime, in anyamount up to the maximum allowed.Then, claim your total contributions as a deduction when you file yourincome taxes.

> There is no minimum contribution. > The annual maximum contribution

is $2,850* per Individual / $5,650 per family regardless of the HDHPdeductible.

> If you do not contribute the annualmaximum amount to your HSA in anyyear, you have until April 15th (orwhenever you file your taxes, whicheveris earlier) of the following year to makeadditional contributions up to thatmaximum.

> You may contribute for a full year to theHSA, even if you join mid-year, providedthat you continue to be eligible for HSAcontributions by being enrolled in HDHPcoverage for a full 12 months. Failure tomaintain such coverage may result inincome tax and a 10-percent penalty oncontributions made.

> Individuals and their spouses who are age 55 and over may make anadditional “catch-up” contribution of$800 per year in 2007 (this amountincreases $100 per year until 2009 when it will be $1,000). If you are age65 or over and enrolled in Medicare PartA or B, your HSA may remain open, butno additional contributions can be madeto the account.

> You can use the Aetna Navigatorpersonalized member website, to viewyour own Health History Report. This is a new feature that provides you with acentralized, easy-to-use summary ofyour claim-based, health-related activity.Information in your Health HistoryReport is organized by health-relatedcategory, making it easier for you tomanage your health care.

> You may use your Aetna HSA debit card or checks to instantly access youraccount funds to pay for your qualifiedexpenses (including your deductible andcoinsurance payments). Using the debitcard or checks means no waiting forreimbursement. Or, you can choose topay out of pocket and save your HSAdollars for future qualified expenses.

> Your HSA can grow over time! Yourfunds will earn interest tax free. There is no minimum balance required to earn interest.

> At the end of the year, any remainingdollars rollover.

■ Once your Aetna HSA balance reaches$2,000, you will have the HSA InvestmentsService available to you. The HSAInvestment Options available are: > Asset Allocation Funds:

JPMorgan Investor Conservative Growth Fund A JPMorgan Investor Balanced Fund A JPMorgan Investor Growth Fund A

> Fixed Income Funds: JPMorgan Prime Money Market Fund —Morgan Share JPMorgan Core Bond Fund A

> US Equity Funds: JPMorgan Equity Index Fund A JPMorgan Small Cap Equity Fund A

> International Equity Fund: JPMorgan International Equity A

2. The HSA-compatible high-deductible health benefitsand insurance plan

Your medical benefits■ You may visit any licensed health care

professional or facility for coveredservices.

■ The plan may provide payment forcovered preventive care services likeroutine screenings, physicals andimmunizations not subject to thedeductible.

■ The plan includes a deductible — a setamount of expenses that you pay eachyear for covered medical services andprescription drugs before the planbegins to make payment. The plan mayinclude a separate deductible for in-network and out-of-network services.

Put Aetna HealthFund HSA to work for you

1 2The HSA-compatible high-deductible health benefits andinsurance plan■ Preventive care may not be

subject to the deductible.■ Meet the plan deductible.■ Then, pay copay or coinsurance.■ Out-of-pocket maximum limits

the amount you pay annually.

Aetna Health Savings Account ... the choice is yours■ Contribute tax free.■ Reimburse qualified expenses

tax free.■ Save for future expenses.■ Grow the account with interest.

*2007 maximums will be adjusted for cost ofliving in future years.

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■ When the deductible is met, you pay acopay or coinsurance (a percentage ofthe provider’s charges) each time youseek care from a preferred (in-network)doctor or facility, and a highercoinsurance each time you seek carefrom a non-preferred (out-of-network)doctor or facility.

■ Your medical plan includes an out-of-pocket maximum — a cap that limits the amount you pay for covered servicesin a given year. When your costs reachthis limit, remaining qualified expensesincluding prescription drugs, are coveredby the plan at 100 percent, up to theannual or lifetime benefit maximum.

Your prescription drug benefits■ When you fill prescriptions, you will

pay the cost of your prescriptions until the deductible has been met. WithAetna participating pharmacies, yourprice may be lower because we havenegotiated pricing on behalf of ourmembers.

■ When the deductible is met, you maypay either a copayment or coinsurancefor each prescription you fill that iscovered by your plan.

3.Online resources to help you manage yourhealth care

■ Aetna gives you the information andresources needed to help you take amore active role in your health care and spend your health care dollars more effectively.

■ Log on to your secure Aetna Navigatormember website at www.aetna.comfor personalized health and benefitsinformation. View your HSA accountbalance, account summary and activityonline. Perform self-service functions for your HSA-compatible HDHP likeordering ID cards or checking eligibilityor claims status.

■ Once registered on Aetna Navigator,access Estimate the Cost of Care, asuite of online decision support tools tohelp you compare estimated in-networkand out-of-network costs for health careservices in your area. Compare costs on:

> Medical Procedures — such asarthroscopy and colonoscopy.

> Office Visits — such as routinephysicals and emergency room visits.

> Medical Tests — such as lab tests,X-rays, MRI and other tests.

> Diseases & Conditions — for servicesassociated with specific diseases andconditions such as asthma, diabetes,pregnancy, heart disease and highblood pressure.

■ The Hospital Comparison Tool lets you compare area hospitals on measuresthat are important to your care.

■ Search the Aetna InteliHealth® websitefor credible health and wellnessinformation and helpful interactivefeatures. Or go to Healthwise®

Knowledgebase, where you canresearch clinical information on thousandsof health topics and medications.

■ Access up-to-date information onpreferred health care providers throughthe DocFind® online directory —including important credentials likeeducation, board certification andlanguages spoken.

Need a paper directory? Contact youremployer or Aetna Member Services.

3Online resources■ Secure, personalized online services.■ Track your HSA activity and monitor

your savings growth.■ Find a doctor, estimate the cost

of care, compare hospitals.■ Research health topics and

medications.

To understand the HSA’s power as a savings tool, let us show you how the value of tax-advantaged savings can add up over time. This example illustrates how regular HSAcontributions and accumulated interest can result in significant savings in the years ahead. And, because you’re not paying taxes on the interest your account earns, there is even more value to the money in your account as it grows.

At age 39, Tom* began making an annual contribution to his HSA account. He plans to contribute until age 65 (without making the “over-55 catch-up contribution”). Tom has family coverage with a $3,000 annual deductible. His marginal tax rate on his yearly income is 33 percent.

The chart below shows what Tom can expect to save in his HSA over time, depending on whether he contributes $1,000, $2,000 or $3,000 each year.

HSA tax advantages

■ Contributions you make to yourHSA through payroll deductions are generally made using pre-taxdollars (money that has not beensubject to income tax). Thus, theyare not considered taxable incomeand are non-taxable.

■ If you make contributions to yourHSA using after-tax dollars (moneythat has already been subject toincome tax) your contributions aretax-deductible.

■ Your HSA funds earn interest tax free!

■ You may pay for qualified expenses with tax free dollars from your HSA.

■ In the event of your death, yourHSA balance may transfer to asurviving beneficiary tax free. Ifyour beneficiary is someone otherthan a spouse (children, brother/sister or other), the funds are taxedas regular income.

NOTE: Nonqualified withdrawals aretaxed as income and subject to anadditional 10 percent penalty. Referto page 1 for a listing of qualifiedexpenses.

The value of tax-advantaged HSA savings over time

Make the most of your HSA by contributing to your account every year.

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*This example is for illustrative purposes and does not reflect events experienced by an actual participant.

The illustration above provides estimated projections and should not be viewed as tax or investment advice. Be sure to consult a tax advisor to determine what is appropriate for your situation. This illustration assumes that no funds were withdrawn from the accountand that there is a 2 percent investment rate of return each year. It also assumes that themember is in the HSA for an entire year and contributing up until the age selected (65), and that the contribution amount and interest rate selected remain constant until the age that the member stops contributing.

This illustration is based on tax tables published by the Internal Revenue Service (IRS), which are subject to change. Your marginal tax rate depends on your taxable income, which includesall income sources (wages, investment income) and all deductions (mortgage interest, stateincome taxes, property taxes and charitable contributions).

The chart above illustrates general HSA features and is not intended to replace or modify plandocuments or other member materials.

Annual HSA Contribution Amount

$1,000 $2,000 $3,000

Total Savings for Future Medical $34,343 $68,687 $103,032Expenses (at age 65)

Annual Tax Savings $330 $660 $990

Accumulated Tax Savings (at age 65) $8,580 $17,160 $25,740

Aetna is the brand name used for products and services provided by one or more of the Aetnagroup of subsidiary companies. The Aetna companies that offer, underwrite or administerbenefits coverage include Aetna Health Inc., Aetna Health of California Inc., Aetna Health of theCarolinas Inc., Aetna Health of Illinois Inc., Aetna Dental Inc., Aetna Dental of California Inc.,Aetna Life Insurance Company, Aetna Health Insurance Company of New York, Corporate HealthInsurance Company and Aetna Health Administrators, LLC.The HSA Visa® Debit Card and HSA Checkbook administration support is provided by JPMorgan ChaseBank. You may receive communications that reference the JPMorgan Chase Bank name, whereappropriate. Investment services are independently offered by JPMorgan Institutional Investors, Inc., asubsidiary of JPMorgan Chase Bank.This material is for information only and is not an offer or invitation to contract. Health benefits and healthinsurance plans contain exclusions and limitations. Not all health services are covered. See plan documentsfor a complete description of benefits, exclusions, limitations and conditions of coverage. Plan features andavailability may vary by location and are subject to change. Health information programs provide generalhealth information and are not a substitute for diagnosis or treatment by a physician or other health careprofessional. Providers are independent contractors and are not agents of Aetna. Provider participation maychange without notice. Aetna does not provide care or guarantee access to health services. Providers areindependent contractors and are not agents of Aetna. Provider participation may change without notice.Aetna does not provide care or guarantee access to health services.Aetna receives rebates from drug manufacturers that may be taken into account in determining Aetna’sPreferred Drug List. Rebates do not reduce the amount a member pays the pharmacy for coveredprescriptions.Material subject to change.Policy forms issued in Oklahoma include: HMO/OK COC-4 09/02, HMO/OK GA-3 11/01, CHI/OK GI 02/02, CHI/OK INSCT-4 01/02, GR 23, GR 29, GR 96172 and/or GR 96173.

Choice. Simplicity. Affordability.

With Aetna, it’s yours.

14.02.305.1 B (2/07) ©2007 Aetna Inc.