2012 Benefits Highlights for Full-Time Employees

Advance Central Services Michigan 2012 Benefits Highlights for Full-time Employees

This document provides an overview of the many plans and programs that are available to the Company’s full-time employees and their eligible dependents.

The benefits program has been designed to provide you with the security of a comprehensive and affordable benefits package. The program includes medical benefits including a prescription drug plan; dental benefits; vision plan; a 401(k) Plan; life insurance and disability plans; and pre-tax flexible spending and commuter accounts, and a transportation fringe benefit. In addition, a wide-range of ancillary benefits such as paid time-off, company holidays, and an employee assistance program provide opportunities to help make your work and personal life more rewarding.

MEDICAL PLANS

Each of the Company’s Medical Plans provides medical and prescription coverage through Blue Cross Blue Shield (BCBS) or Aetna. All full-time employees become eligible for a Medical Plan on the first of the month following the completion of a 90-day waiting period.

Both Medical Plans offer in-network and out-of-network options. Both offer an optional Health Savings Account which allows employee’s to contribute pretax dollars to pay qualified out of pocket expenses. Employees may choose either one of two plans. A detailed plan description is attached.

Employees may also select from four separate levels of coverage: (1) single coverage for the employee only, (2) coverage for the employee plus one dependent, (3) coverage for the employee plus 2, 3, or 4 dependents, and (4) Employee plus 5+. Dependents can include the employee’s spouse, child(ren), or domestic partner. An open enrollment period is held every fall during which time employees may change their level of coverage.

Full-time employees will be required to contribute a portion of their monthly premiums (25%). Please also note that the Plan will only pay for costs up to the reasonable and customary limits in a specified geographic area. Full time employees who elect not to participate in a Company Medical Plan will be eligible for a health care credit each year the employee elects not to enroll in the plan. That credit will be paid on regular paychecks throughout the year. If you don’t elect medical coverage, you may still elect to enroll in dental and/or vision coverage.

Wellness Program

Active participation in the Wellness Program will affect your benefit deductions for the subsequent year. If you do not actively participate in the 2012 Wellness Program you will be subject to a “Pass Along Rate” in 2013. The 2012 Wellness Program participation deadline is August 31, 2012. If you are a new

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employee as of January 1, 2012 you will be expected to comply with the Wellness criteria by August 31, 2012. If you are a new employee hired on or after January 2, 2012, you will be required to participate in 2013.

Health Savings Account (HSA)

Your medical plan includes an option to enroll in a health savings account (HSA), which is a tax- advantaged medical savings account available to taxpayers in the United States who are enrolled in a High Deductible Health Plan (HDHP). The funds contributed to an account are not subject to federal or state income tax at the time of deposit. Any election you make to this account will be deducted from your income before federal or state tax is applied, in effect reducing your taxable income. The deduction does not reduce your income for Social Security or Medicare purposes. Unlike a flexible spending account (FSA), funds roll over and accumulate year to year if not spent. HSAs are employee owned accounts. If you leave the company your account remains under your control.

HSA funds may currently be used to pay for qualified medical expenses at any time without federal tax liability or penalty. The amounts you have in your HSA can be withdrawn tax-free for qualified health and medical expenses, including dental, vision, chiropractic care, eyeglasses, hearing aids, and doctor prescribed drugs. This fund is available to assist in paying for expenses incurred before your plan deductible is met. Once the plan deductible is exceeded your health plan pays expenses with the usual co-pay. Remember preventive care expenses are paid at 100% with no deductible or co-pay.

It is important to note that you can withdraw up to the current amount in your account when paying for eligible expense.

Example:

 Your annual election is $ 2600.00.  Your Payroll deduction is: $100.00 per biweekly pay period.  You currently have a balance of $ 400.00 in your account and submitted a bill for $600.00.  You will be reimbursed $400.00. Once you contribute additional amounts the remaining $ 200.00 will be reimbursed.

Withdrawals for non-medical expenses are treated very similarly to those in an Individual Retirement Account (IRA) in that they may provide tax advantages if taken after retirement age, and they incur penalties if taken earlier.

The limits on the HSA maximum contribution are determined by the IRS. For the year 2012 the annual contribution limit for an employee with single coverage is: $3,100.00. Employees electing coverage for employee plus one dependent, coverage for the employee plus 2, 3, or 4 dependents, and Employee plus 5+ may make an annual contribution up to $6,250.00

Employee Only Employee + One Employee + Dependent Family Plan Features In- Out-of- In-Network Out-of- In- Out-of network Network Network Network Network Annual Deductible $1,500 $3,000 $3,000 $6,000 $3,000 $6,000 Coinsurance The plan pays: The Plan pays: The Plan pays: Preventive care visit 100% 100% 100% 100% 100% 100% Physician Visit 80% after 60% after 80% after 60% after 80% after 60% after Annual Annual Annual Annual Annual Annual deductible deductible deductible deductible deductible is deductible is is met is met is met is met met met Inpatient Hospital 80% after 60% after 80% after 60% after 80% after 60% after Admission Annual Annual Annual Annual Annual Annual deductible deductible deductible deductible deductible is deductible is is met is met is met is met met met Out of pocket $4,000 $8,000 $8,000 $16,000 $8,000 $16,000 maximum (includes deductibles) Copayment You Pay: You Pay: You Pay: Emergency Room 80% after 60% after 80%after 60% after 80% after 60% after annual annual annual annual annual annual deductible deductible deductible deductible deductible is deductible is is met is met is met is met met met Health Spending Employee only: Employee + Family ( includes employee+ Account annual $3,100.00 one ) contribution limits $6,250.00

Prescription is included in the Medical plan and subject to the annual deductible. Prescription drugs taken to prevent the onset of a condition for which a person has developed risk factors may be considered preventive care and co-pays will apply. Please refer to the provider’s website for a comprehensive list of preventive drugs. Drug category Retail Rx – after Mail Order Rx (90 day) - deductible is met. after deductible is met. Generic 90%, minimum 90%, minimum $5.00Maximum $25.00 $10.00Maximum $50,00 Preferred Brand 80% minimum 80% minimum $10.00Maximum $50.00 $20.00Maximum $100.00 Non-Preferred Brand 70% minimum 70% minimum $25.00Maximum $80.00 $50.00Maximum $160.00 90 day supply at retail specialty Rx is 10% or $100, whichever is less

DENTAL COVERAGE

The Company’s Dental Plan provides coverage through Aetna. As with the Medical Plan, full-time employees become eligible for the Dental Plan after they have worked 90 days. Full-time employees will be required to contribute a portion of the monthly premiums for their dental coverage (25%).

The Dental Plan encourages preventative care and helps employees cover a wide range of dental services. To find a dentist near you, visit www.aetna.com, or call 1-800-275-1794. To receive dental benefits, you must enroll in the dental plan.

Dental care is classified into four categories: preventative, basic restoration, major restorative, and orthodontia for children, as shown in the following chart.

Preventative dental care, including regular cleanings and X-rays, is covered at 100% of usual, reasonable and customary expenses and no deductible applies.

For dental services other than preventative care, you must meet an annual deductible and pay the coinsurance amount, up to the annual out-of-pocket maximum. The deductible is $50 per person (with a maximum of $150 per family), before the plan pays benefits. Care is covered up to an annual maximum of $1,000 per person. Orthodontia for children, up to age 19, has a separate $1,000 lifetime.

Type of Care What Services Does it Cover? How Much Does the Plan Pay?

Preventive Care Regular cleanings and X-rays The plan pays 100% up to R&C

limits. You pay any excess

Basic restorative care Fillings, root canals, periodontal After you meet the deductible, maintenance, simple surgical the plan pays 80%, up to R&C extractions, and oral surgery limits and you pay the remaining 20%.

Major restorative care Inlays and on-lays, other crowns, After you meet the deductible, dentures and bridges, implants the plan pays 50% up to R&C and general anesthesia limits and you pay the remaining 50%

Orthodontia for covered children Braces, and other appliances, The plan pays 50% of these such as retainers, for children services up to a $1,000 lifetime under 19 only individual maximum.

EMPLOYEE ASSISTANCE PROGRAM (EAP)

The EAP Program is administered by Ceridian and provides a single point of access to mental health, EAP and work/life services. There is no cost to you for EAP or work/life services. Included in the scope of the EAP is up to eight face-to-face sessions with a counselor through Ceridian’s network of employed and contracted behavioral health professionals. Work/life services include information and referral on a wide range of subjects, including childcare, adoption, prenatal care, senior care, and legal matters.

Ceridian administers the Mental Health Plan for employees and their eligible dependents that are enrolled in any of the medical plan options offered by the Company. The plan offers coverage for both in-network and out-of-network services.

VISION PLAN

The Company’s Vision Plan provides coverage through VSP. As with the Medical and Dental Plans, full- time employees become eligible for the Vision Plan after they have worked 90 days. Full-time employees will be required to contribute a portion of the monthly premiums for their vision coverage

(25%). Eligible dependent coverage is also available and subject to the same 25% employee contribution.

401(k) PLAN

You are eligible to begin participating in the 401(k) plan immediately following your date of hire if you are 18 years of age or older. The Company’s 401(k) Plan allows you to save up to 60% of your eligible pay, subject to the government maximum, which in 2012 is $17,000, on a before-tax basis. If you are age 50 or older at any time in 2012 you may contribute an additional pretax contribution of $5,500.00, which is not matched by the company. The Company will match 100% of the first 2% of eligible compensation and 50% on the next 4% for a potential maximum match of 4%. You are vested in the Company’s matching contributions and related investment earnings after three years. Fidelity Investments provides the record keeping and investment services for the Plan.

Life and Accidental Death & Dismemberment (AD&D) Insurance

Basic life and AD&D insurance, equal to one-times your annual base compensation, is provide to you at no cost. You do not need to enroll or contribute anything toward the cost of this coverage.

Additional Life Insurance Coverage

You may purchase supplemental life insurance equal to 1x, 2x, 3x, 4x or 5x your annual base compensation. The initial time you are eligible, you will not need to provide evidence of insurability for 1x, 2x or 3x. After your initial eligibility, if you elect additional life insurance, approval is subject to your evidence of insurability.

Spousal Life Insurance

You may purchase spousal life insurance for your spouse in increments of $25,000 up to $200,000. The initial time you are eligible, you will not need to provide evidence of insurability for $25,000 coverage. After your initial eligibility, if you elect spousal life insurance, approval is subject to your evidence of insurability.

DEPENDENT LIFE INSURANCE

You may purchase life insurance for your children under the age of 19 in the amount of $10,000.

SHORT-TERM DISABILITY

If you are absent from work for more than five consecutive days due to an illness or injury, you are eligible to apply for Short-Term Disability (STD). The first five consecutive business days of your absence are counted as PTO days. The period that follows, up to 26 weeks, is considered short-term disability. The Hartford is the STD Plan’s Claims Administrator, must certify your STD period.

You will receive 100% of base salary during your short-term disability. However, the short-term disability benefit and the concurrent job-protected leave cannot exceed 26 weeks in any 52-week period.

LONG-TERM DISABILITY

Long-Term Disability coverage is optional. In the event you are disabled and your disability prevents you from returning to work after your short-term disability benefit has been exhausted, the Long-Term Disability Plan can provide an on-going source of income.

If you opt for long-term disability coverage, you are eligible to receive a benefit of 60% of the compensation you were earning before you became disabled. Employee contributions toward this plan will be based on your age and base salary.

LONG-TERM CARE INSURANCE

Optional employee purchase direct from Prudential.

DEPENDENT CARE REIMBURSEMENT ACCOUNT

The Dependent Care Account, administered by WageWorks, Inc., allows employees to set aside up to $5,000 a year from their salary on a pre-tax basis in a special account to cover qualifying out-of-pocket dependent care expenses incurred by them and their eligible dependents. The amount you set aside is not subject to Federal Income, Social Security, or in most cases, state and local taxes. The IRS places certain restrictions on contributions to this plan and any money remaining and not used to reimburse eligible expenses during the plan’s annual reimbursement period must be forfeited.

All full-time employees become eligible for the Dependent Care FSA after a 90-day waiting period.

COMMUTER PROGRAM

The Commuter Program, administered by WageWorks, Inc., allows you to set aside up to $125 a month for mass transit commuting expenses and/or up to $240 a month for work-related parking on a before- tax basis and reimburse yourself with these before-tax dollars throughout the year for qualifying

7 Rev 1/6/12 Advance Central Services Michigan 2012 Benefits Highlights for Full-time Employees expenses. The money you set aside for this account is not subject to Federal Income, Social Security, or in most cases, state and local taxes.

TRANSPORTATION FRINGE BENEFIT

For locations where parking fees are high, employees have the ability to pay for parking through pre-tax payroll deductions.

JURY DUTY

Employees are eligible to be paid while participating in jury duty. Jury Duty is paid with proof of serving by providing court documentation.

BEREAVEMENT LEAVE

Employees are eligible for up to 3 days for immediate family members as defined by the company’s FMLA policy or one day for an extended family member or close friend.

COMPANY HOLIDAYS

Full-time employees will be paid for 8 hours for each of the following designated Company Holidays:

New Year’s Monday, January 2 Memorial Day Monday, May 28 July 4th Wednesday, July 4 Labor Day Monday, September 3 Thanksgiving Day Thursday, November 22 Christmas Tuesday, December 25

PAID TIME OFF (PTO)

The Company provides Paid Time off (PTO) to eligible employees to be used for vacation, personal time, illness or any other personal related matter. This allows for a more flexible approach to managing your time off.

Years of Service Monthly Accrual Rate Annual Accrual Rate First Full Calendar Year 1.25 days per month 15 days *Second Full Calendar Year 1.67 days per month 20 days *Fifth Full Calendar Year 2.08 days per month 25 days *The new accrual rate will begin the next pay period after your anniversary year.

Accruals

All full-time employees who are scheduled to work 40 hours per week on a regular basis will begin accruing PTO from their date of hire, in accordance with the following schedule.

Notes:

Upon separation from the company, employees will be paid for accrued unused PTO days

Upon separation from the company if you have taken more PTO then the amount of PTO you have accrued, you will be responsible for paying the company back for any overages of PTO.

PTO must be used within the given calendar year or it is forfeited

PTO cannot be carried over to the next calendar year without senior management approval

If an employee exceeds their PTO, any additional PTO taken will be unpaid unless they qualify for protected leave (i.e. FMLA, ADA, etc.)

PAY FREQUENCY AND OVERTIME

Employees will be paid bi-weekly (alternating Fridays / 26 pay checks per year). If you are overtime eligible, overtime will be paid at the rate of time-and-a-half for any hours worked over 40 in a workweek.

DIRECT DEPOSIT

All of your paycheck will be transferred electronically into one or more savings or checking accounts. Money will be in your account(s) and available for you to use each payday. You can have your pay deposited into as many as three bank accounts.

FAMILY AND MEDICAL LEAVE ACT

The Family and Medical Leave Act provides for an unpaid leave of absence in certain circumstances. The Company's existing policies meet or exceed the guidelines set forth in the Act. The Family and Medical Leave Act provides for an unpaid 12-week, job-protected leave of absence for the birth, adoption or foster care placement of a child, to care for a seriously ill spouse, parent or child, or for your own serious illness. You are eligible for family and medical leave under the Act after you have been employed by the Company for at least 12 months and have worked at least 1,250 hours during the 12 months immediately preceding the requested leave.

WORKERS' COMPENSATION

If you suffer an injury while on the job or develop a work-related illness, you must report it immediately to the Human Resources department. The Company provides Workers' Compensation insurance for medical treatment which may be necessary as a result of such work-related injury or illness. Such treatment is not covered under the regular Medical Plan.

UNEMPLOYMENT INSURANCE

The Company pays the full cost of unemployment insurance.

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