Commuter Order Model (COM) Commuter Program Overview

Federal Internal Revenue Eligible Expenses Pretax Limits Services Code 132 (f)

. Commuter benefits are . Mass transit fares such . $255 per month for provided by employers to as tickets, passes, transit/vanpool. eligible employees. tokens, vouchers for . . 100% compliant with IRS riding buses, trains, etc. $255 per month for 132(f) rules in all cities parking. . Parking fees at or near . Eligible participants must the work place; or, at a . Employees may elect receive a paycheck on U.S. location from which an post-tax deductions (if payroll system. employee commutes to permitted) to cover the work via mass transit . Self-employed persons, cost of their commuting independent contractors, expenses in excess of partners, and 2% the monthly IRS limits shareholders in an S- allowed corporation are not eligible

. Family Extended Benefits

. Nondiscrimination testing and plan documents are not required

Transit Pass Delivery (Buy My Pass) Pay My Provider • Over 50,000 Pass Options including passes, • Similar to online pay, WageWorks sends monthly tickets and vouchers; automatic delivery every direct payments to parking providers; per Section month by the 1st 132, receipts are not required; Ideal for parking • SmartCards: Stored value cards ordered and/or providers that encourage monthly payments and do electronically funded monthly: D.C. (SmarTrip), not accept credit cards Clipper (San Francisco), MBTA (Boston), Ventra WageWorks® Commuter Card (Parking) (Chicago), etc. • Reusable stored value debit card that is 100% IRS WageWorks® Commuter Card (Transit) compliant; may be used to purchase parking; convenient for infrequent parkers • Reusable stored value debit card that is 100% • Parking cards load automatically on the 1st of every IRS compliant; may be used to purchase transit benefit month fare products such as tickets and passes • Transit cards load automatically on the 20th of Pay Me Back every month for the upcoming benefit month • Traditional reimbursement option allows 180 days from benefit month to claim; convenient for those who utilize parking meters or cash boxes • Claims submission via mail, fax, online or EZ Receipts app; 2-3 business day reimbursement turnaround via check or direct deposit

© 2017 WageWorks Inc. All rights reserved. 4 Commuter Monthly Timeline Employee Data (Client/Vendor) • Load eligibility data (via PRO template), usually on weekly schedule or individually add eligible employees online at www.wageworks.com Place Elections (Employee) • Employees register and elect by 10th of each month (11:59pm EST) (cut off dates may differ, refer to your transit station for more information)

Payroll Report (WageWorks) • 11th - monthly online report available on the ER Site

Invoicing (WageWorks) • Monthly invoice emailed around the 23rd of the month

Fulfill Election (WageWorks) • Passes and cards are received between the 20th-30th of the election month Commuter Order Model Funding & Invoicing

• The COM Funding Invoice (Monthly) is emailed to the invoice contact 2-3 business days after the commuter cut-off date and is due on the 5th of the upcoming benefit month • The COM Funding Invoice includes actual commuter elections, the prefund for the upcoming benefit month and reconciliation from the previous funding month • The Admin Fee Invoice (Monthly) includes the amount due for implementation fees, reoccurring monthly service fees, fees for customized projects and participant service fees for all current WageWorks products (Commuter Programs, Flexible Spending Accounts, Health Savings Accounts, Health Reimbursement Accounts and Employee Sponsored Programs).

• A participant service count is taken on the 20th of the month to determine the Commuter Monthly Service Fee.

• Invoices are sent electronically on the 23rd of the month.

• Payments are due based on what is stipulated in the Funding Agreement (i.e. Net 30)

• All administrative fees are billed on one single invoice.

• All Fees invoices will be sent from [email protected].

• Payroll Report

• Prepared monthly by 3pm CST following pre-determined election period • Delivery to the WageWorks Employer Site • Available in Standard, Full Plus Stops, Changes Only or Full • Data includes Employee Name, ID codes, Pre and Post-tax deductions by benefit, adjustments, credits, subsidies, totals

• WageWorks Commuter Benefits Link

• https://www.wageworks.com/employers/benefits/commuter/ • Communications & Media Gallery Link

• https://www.wageworks.com/employers/open-enrollment/media-gallery.aspx • WageWorks Materials and Support Options • Pre-Enrollment • Flyers, Brochures, Posters • Sample Email Templates • Videos • Post Enrollment • Quick Start Guide • Email Reminders

Participant login at www.wageworks.com

Registration Screen First-time users will be required to provide the following details to authenticate their Place Commuter Order accounts. Select the option to choose among hundreds of transit agencies and parking providers nearby your place of employment. Employees can also call 1-877-WAGEWORKS (877-924-3967) to enroll Monday thru Friday, 8 AM to 8PM EST (excluding Holidays). ©2017 WageWorks Inc. All rights reserved. Online Features and Functionality

One Dashboard for all Plans including: • Commuter • Healthcare • Dependent Care • Wellness

22 Mobile Account Access

EZ Receipts® App

• Participants may call for account information at: 1-877-WAGEWORKS (877-924-3967) • Customer Service Representatives are available Monday thru Friday, 8 a.m. to 8 p.m. Eastern Time (excluding holidays)