2019 U.S. Benefits Enrollment GuideEnrollment Dates: December 3 to December 14, 2018

b

The information contained in this enrollment guide will help you determine the best benefit options for you and your family.

Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1How your Benefits program works . . . . . . . . . . . . . . . . . .1Benefits program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Eligibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Paying for your benefits . . . . . . . . . . . . . . . . . . . . . . . . . . .2When coverage begins and ends . . . . . . . . . . . . . . . . . . .3When can I change my benefits? . . . . . . . . . . . . . . . . . . .3Appealing a claim or coverage for a procedure . . . . . . . .3

Enrolling in the 2019 Benefits Program . . . . . . . . . . .4Benefits for living a well-balanced life . . . . . . . . . . . . . . . .4Choose your coverage and dependents . . . . . . . . . . . . . .4Enroll online . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5Who do I contact with online enrollment questions? . . .5What happens to my benefits if I don’t enroll? . . . . . . . . .5

Changes to your Benefits Program . . . . . . . . . . . . . .6 What’s new for 2019? . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 What’s the same . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Health Insurance Marketplaces – you have a choice . . .6

Core Employee Benefits . . . . . . . . . . . . . . . . . . . . . . . .7Medical Insurance Options . . . . . . . . . . . . . . . . . . . . . . . .7Medical Opt-Out Benefit . . . . . . . . . . . . . . . . . . . . . . . . .15Flexible Spending Accounts . . . . . . . . . . . . . . . . . . . . . . .15Prior Authorization and Step Therapy . . . . . . . . . . . . . . .17Telehealth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18Dental Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18Vision Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20Employer-Sponsored Benefits and Services . . . . . . . . 20

Voluntary Benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22Optional Life Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . 22

Discount Programs . . . . . . . . . . . . . . . . . . . . . . . . . . . 23Guardian Vision Discount Program . . . . . . . . . . . . . . . . 23Discount Prescription Programs . . . . . . . . . . . . . . . . . . 23

Your 2019 Monthly Cost . . . . . . . . . . . . . . . . . . . . . . . 24

Carrier Contacts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

What’s in this guide...of your Health

1CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

IntroductionYour benefits program is an important and valuable part of your total rewards at Capital Power Corporation. It provides specific Capital Power-paid benefits as well as a range of benefit options to choose from to meet your unique needs and those of your dependents. The program offers coverage that helps you:

Take charge of your health

Access appropriate treatment in the event of illness or injury

Receive financial benefits in the case of accident or death

Maintain income if you become disabled

Support your social, mental, physical and financial well-being to reach your personal goals

How your Benefits program worksThe Capital Power Benefits program is designed to provide employees with options and choice. Your core employee benefits include medical, dental and vision insurance. As a Capital Power employee, you are also automatically protected by employer-sponsored benefits including Basic Life insurance, Accidental Death & Dismemberment insurance, and Short-Term and Long-Term Disability income benefits. Other benefits you have access to at no cost include the Employee Assistance Program (EAP), Travel Assistance, and a range of counseling and support services.

You have two choices for medical insurance: the Health Savings Account option, which is a combination of a High Deductible Health Plan (HDHP) and a Health Savings Account (HSA), or the Health Reimbursement Account option, which combines a Preferred Provider Organization (PPO) plan with a Health Reimbursement Account (HRA). The options treat deductibles and co-pays differently and have different premium levels, enabling you to choose the one that’s right for you and your family. Refer to the Medical Insurance Options section of this guide for more information on making your choice.

You also have the option to enroll in a Flexible Spending Account (FSA), through which you can set aside pre-tax dollars for eligible health and dependent care expenses.

Capital Power offers dental and vision insurance that covers routine check-ups and help cover the cost of additional services you may need, such as orthodontics, glasses and contacts.

If you decide you need extra financial protection, you can choose to purchase Optional Life insurance for you, your spouse and your children.

Opting outIf you do not require medical insurance because you are covered under another insurance program, you can choose to receive the annual opt-out benefit of $3,600, which is treated as taxable income. You must re-certify that you have alternate coverage every year during open enrollment in order to receive the opt-out benefit.

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER2

Core Employee Benefits Employer-Sponsored Benefits and Services Voluntary Benefits

Cost shared between Capital Power and employee 100% Company-paid 100% Employee-paid

Basic Life Insurance Flexible Spending Accounts

Health Savings Account Option

Health Reimbursement Account Option

Dental Insurance

Accidental Death & Dismemberment Insurance Optional Life Insurance

Vision Insurance

Short-Term Disability

Long-Term Disability

Employee Assistance Program

Benefits program

EligibilityTo be eligible for the Capital Power Benefits program:

You must be: • a permanent, full-time employee residing in the

United States, or• a permanent, part-time employee residing in the

United States who works at least 30 hours per week

Your dependents must be residents in the United States. Dependents may include: • Your legally married spouse or domestic partner

• Children who are: – Your natural, adopted or step child(ren)– Unmarried and under age 26 – Unmarried, of any age, and incapable of self-sustaining

employment by reason of mental or physical disability and depends on you for support, or

– Your domestic partner’s child who is not your child and depends on you for support

For full details, please refer to the Summary Plan Documents.

Paying for your benefits Capital Power covers the majority of the cost of all medical premiums, and subsidizes out-of-pocket costs for both medical plan options by contributing to both the Health Reimbursement Account and Health Savings Account. You will pay out of pocket for the employee share of your annual medical premium, as well as for any expenses up to the annual out-of-pocket limit.

If you would like additional optional insurance benefits, you can purchase Optional Life insurance through payroll deduction.

Whenever you have urgent medical needs, consider whether the services of an Urgent Care center are appropriate – Urgent Care is much less costly than a visit to the emergency room. You can also reduce benefits costs by getting prior authorization from Cigna (Capital Power’s medical insurance provider) for certain drugs and procedures to ensure the plan will cover them. More information about prior authorization is available in the Prior Authorization and Step Therapy section of this guide. By making smart choices, you can keep costs down for you and the benefits program, which will ultimately keep the program sustainable into the future.

Medical Insurance

3CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

When coverage begins and endsCoverage begins For new employees, coverage begins on the first day

of the month following the start date of your employment (except for Optional Life insurance, which starts on the approval date from the insurer, and the 401(k) plan, which requires three months of service).

If your dependent (other than a newborn child) is in hospital when you first enroll, coverage begins on the date he or she returns home from the hospital.

Coverage ends At the end of the month following the date your

employment with Capital Power ends, except for life and optional insurance, which end on your date of termination.

For dependents, coverage ends when your coverage ends or on the date they no longer qualify as eligible dependents.

On termination, you will have 60 days to elect continuation of coverage through COBRA.

When can I change my benefits?During open enrollment Changes take effect on the first day of the benefit year

(which runs from January 1 to December 31 each year), except for the Optional Life insurance, which takes effect when approved by the insurer.

Within 31 days following a qualifying life eventQualifying life events include:

Marriage or after 12 consecutive months in a common-law relationship

Divorce, legal separation, or the end of a common-law relationship

Adding a dependent child to your family through birth or adoption

Your spouse becomes eligible for coverage or loses their coverage

The death of your spouse

Your child is no longer an eligible dependent and the number of your eligible dependents decreases from “employee and family” or “employee and child(ren)” to “employee plus spouse” or “employee only” coverage

Change optional benefits at any timeYour optional insurance choices, HSA deferrals, and 401(k) deferrals can be changed at any time. Optional insurance changes may require proof of health and approval from the provider before being effective.

Appealing a claim or coverage for a procedureIf Cigna denies coverage for a claim or procedure for you or one of your covered dependents, you must ask your doctor to phone Cigna at 1.888.693.3297. Your doctor will conduct a peer-to-peer review by speaking to a doctor at Cigna to determine the most effective treatment or drug for your condition. If a further appeal is required, please contact Daniel Heesing, Pension and Benefits Consultant, at 780.392.5013 or DHeesing@capitalpower.com.

Enrolling as a new hireAs a new Capital Power employee, you will need to enroll within 31 days of your hire date. You will receive an email within the first 2 weeks of your employment from Morneau Sheppell with all the information you will need to enroll. If you have questions about enrollment, please contact Morneau Sheppell at 1.866.856.2000.

If you don’t enroll as a new hire, you will receive the default coverage, which is employee only coverage, as follows:

Medical insurance: Health Savings Account option

Dental insurance: Opt out

Vision insurance: Opt out

You automatically receive Basic Life and Basic AD&D insurance, Short-Term and Long-Term Disability coverage, and access to the Employee Assistance Program.

Making tax-effective choices If you enroll in a Flexible Spending Account (FSA), you can set aside pre-tax dollars for eligible health and dependent

care expenses.

If you choose the Health Savings Account (HSA) option for medical insurance, Capital Power will contribute pre-tax dollars to an HSA in your name at the start of the benefit year as a lump sum, which you can use at any time, tax-free, to pay for eligible health care expenses. Or, leave the balance in the account and earn tax-free investment income within the HSA.

Optional insurance can be purchased using after-tax income via payroll deduction.

If you have medical insurance elsewhere, the annual opt-out benefit you receive is treated as taxable income.

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER4

Enrolling in the 2019 Benefits ProgramCapital Power Corporation provides an employee benefits program that helps our employees stay healthy, feel secure and maintain work/life balance. Our program represents a significant part of your total compensation.

Benefits for living a well-balanced life As a Capital Power employee, your health and well-being are important to us. That’s why our benefits program, a cornerstone of our Total Rewards program, helps ensure you and your loved ones live a well-balanced life. When choosing your benefits coverage, take charge of your health: keep in mind what fits your and your family’s needs and consider steps you can take to create balance for your mental, physical, financial and social health.

Choose your coverage and dependentsYou can choose different dependents for medical, dental, vision and Optional Life insurance plans.

Medical: Enroll in individual and/or dependent coverage and decide whether to:• Choose the Health Savings Account option (and decide

on your HSA contribution amount, keeping in mind that Capital Power’s HSA contribution depends on how many dependents you enroll in medical insurance),

• Choose the Health Reimbursement Account option, or

• Opt out and receive a $3,600 opt-out benefit (proof of medical coverage elsewhere required)

Dental: Enroll in individual and/or dependent coverage, or opt out

Vision: Enroll in individual and/or dependent coverage, or opt out

Flexible Spending Accounts (FSA): Choose how much you will contribute to your FSA(s) in 2019, if anything. Read more about eligibility requirements in the Flexible Spending Accounts section of this guide

Optional Life insurance: Enroll in individual and/or dependent coverage (subject to approval), update your beneficiaries, or opt out

401(k): Update your 401(k) deferral at enrollment or any time during the year. Remember your 401(K) plan deferral, beneficiaries and investments can only be updated at www.oaretirement.com or by calling 1-800-858-3829.

Important datesDecember 3 to December 14, 2018

Open enrollment for Capital Power benefits for 2019

January 1, 2019Benefits coverage period begins

5CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Enroll onlineGo to https://cpcus.hroffice.com/ESS/ between 9:00 a.m. EST on Monday, December 3, and 5 p.m. EST on Friday, December 14, 2018 to enroll:

Choose your medical, dental, vision and Optional Life insurance coverage (subject to approval), or opt out

Update beneficiary information

Make Health Savings Account Selections for 2019, if you choose this medical coverage option

Make Flexible Spending Account selections for 2019

To update your 401(k) deferral, go to www.oaretirement.com or call 1-800-858-3829.

The coverage you select will take effect on January 1, 2019 and will be effective until December 31, 2019, unless you elect a level of Optional Life insurance for which you have not yet been approved. Additional levels of optional insurance are effective on the day you are approved for coverage by the insurer.

Outside open enrollment, you may only change coverage due to a qualified life event and you must do so within 31 days of the event. We encourage you to review all your benefits and make your selections wisely. Optional insurance, HSA elections (if eligible), and 401(k) deferrals can be updated at any time.

Who do I contact with online enrollment questions? Contact online enrollment administrator Morneau Shepell: 1.866.856.2000 or cpc@hroffice.com.

What happens to my benefits if I don’t enroll?If you don’t enroll online by the deadline and have not contacted the Capital Power Benefits Support Line (operated by Morneau Shepell), you will receive the same benefits and levels of coverage for the same dependents that you selected during 2018 enrollment.

During this open enrollment, you will make benefit selections that will be effective from January 1 to December 31, 2019.

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER6

Changes to your Benefits ProgramWhat’s new for 2019? Each year the benefits program is reviewed to ensure it

continues to be valuable and sustainable into the future. Adjustments are made based on an annual market and program review. This year changes include:

• An increase in the medical insurance premiums for the Health Savings Account (HSA) and Health Reimbursement Account (HRA) options paid by employees and Capital Power to offset increases in plan costs. In 2019, premiums will increase in both options and both you and Capital Power will see these increases. The HSA option remains the lower-cost choice for medical coverage, and if you choose this option, you will receive Capital Power’s full contribution to your HSA at the start of the benefit year. To learn more about which option may work best for you, please refer to the Core Employee Benefits section on the next few pages. For the new rates, please refer to the Your 2019 Monthly Cost section.

• The annual deductibles in the HRA option will increase in 2019. Both you and Capital Power will split absorbing the increase in these deductibles, with an equal increase to your employee out-of-pocket portion and the amount Capital Power reimburses through your HRA. For the new HRA annual deductibles, please refer to the Health Reimbursement Account Option section.

• The HRA option will also now feature an embedded deductible. If you cover family members on your medical plan, each person will only be responsible for hitting his or her own individual deductible before the plan starts to pay benefits for that person. Currently, the HRA option has an aggregate deductible that requires an employee and their family to hit the entire deductible before the plan pays benefits. Generally, the embedded deductible is more advantageous because individuals cover the deductible sooner.

• Individual and family out of pocket maximums are also increasing under the HRA option. For these increased amounts, please refer to How Your Core Medical Insurance Works With Each Option section.

• Improved vision care with more coverage for eye glass frames and contact lenses. For details on this improved coverage, please refer to the Vision Insurance section. Vision care costs will increase slightly this year, please refer to the Your 2019 Monthly Cost section.

The HSA combined contribution limit set by the Internal Revenue Services (IRS) will increase to $3,500 for Employee only and $7,000 for Families in 2019. These maximum amounts include Capital Power’s HSA contribution, as well as any additional money you contribute to this account to support your overall well-being.

The Health Care Flexible Spending Account (HCFSA) employee contribution limit allowed under IRS regulations will be increasing to $2,700 in 2019.

The 401(k) annual limit for 2019 is increasing to $19,000. There is no increase to the catch up annual limit of $6,000.

What’s the same? Capital Power’s annual contribution to the HSA will remain

the same and be deposited at the start of the benefit year.

There are no changes to deductibles or out of pocket maximums under the HSA option.

Your dental, Short-Term Disability, Long-Term Disability, Life insurance and Optional Life insurance rates will remain the same.

Your providers remain the same for all benefits.

The Dependent Care FSA (DCFSA) maximum will remain at $5,000 per household ($2,500 if you are married and file taxes separately).

Health Insurance Marketplaces – you have a choice You have the option to compare Capital Power’s

coverage with plans available through the health insurance marketplaces at www.healthcare.gov. If you choose Marketplace coverage, you can enroll beginning November 1, 2018 for coverage starting in 2019.

7CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Core Employee Benefits Medical Insurance OptionsPROVIDER: Cigna You have two choices for medical coverage:

Your core medical insurance will be a High Deductible Health Plan (HDHP) or a Preferred Provider Organization (PPO) depending on your choice of medical coverage. Both provide traditional medical insurance that covers prescription drugs. Your core medical insurance works in tandem with either the Health Savings Account (HSA) or the Health Reimbursement Account (HRA), depending on which option you choose.

The HSA option offers several advantages that might be a better fit for you than the HRA option, but it’s important to

understand your own medical insurance needs before making your choice. An HSA is a tax-advantaged savings account that remains yours, no matter where you work. Capital Power contributes the full amount to your account at the start of the benefit year. You can choose to contribute as well, up to specified limits, and use it when you want to – your balance never expires and there are no HSA forfeitures.

Premiums and the treatment of co-pays and deductibles differ between the two options.

Health Savings Account option

Health Reimbursement Account option

Core Medical Insurance High Deductible Health Plan (HDHP)

Core Medical Insurance Preferred Provider Organization (PPO)

Health Savings Account (HSA)A tax-advantaged, portable savings account

Health Reimbursement Account (HRA)An employer-paid account that covers part of the deductible

+

+

EXAMPLE: An employee with family coverage would have the following premiums and deductibles in 2019, depending on which medical insurance option is chosen:

Employee share of monthly premium

Annual deductible (in-network)

Annual deductible (out-of-network)

Capital Power contributes (in 2019)

Prescription drug co-pay

HSA option $280.23 $6,000 $12,000 $3,000 (Deposited at the start of the year and accessible right away)

Pay for all drugs out of pocket until you reach deductible, then pay co-pay

HRA option $420.06 $7,500 $15,000 $5,250 (After satisfying the $2,250 employee portion of the deductible)

Pay co-pay only

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER8

Choose which option works for youYour choice will depend on what makes the most financial sense for you and your family.

The HSA and HRA options have different deductibles, out of pocket maximums and monthly premiums and operate differently in the way co-pays and expenses apply toward the deductibles.

Here are a few of the differences between each option:

Health Savings Account option Health Reimbursement Account option

In most cases, you cover your deductible first, then pay co-pays and coinsurance

For most expenses, you cover co-pays first, then satisfy your deductible

The deductible is an aggregate amount for you and your family members and the total must be met before co-pays apply and the plan starts to pay coinsurance for any person

The deductible is embedded. Each covered individual must only meet the individual deductible amount before the plan starts to pay coinsurance for that person.

You can use the HSA for any out-of-pocket costs associated with your medical, dental, or vision coverage which includes your deductible

You can start using your HRA after you have satisfied your portion of the deductible

Lower employee premiums Higher employee premiums

Capital Power contributes to your HSA; you have the option to contribute to your HSA

Only Capital Power contributes to your HRA

HSA account balance can earn interest tax-free and can be invested

Money in an HRA does not earn interest and cannot be invested

You can roll over your HSA account balance if you don’t use it all in a single year

Any remaining account balance at the end of the year cannot be carried over to the following year

You own the money in your HSA and can take it with you if you leave Capital Power

If you leave Capital Power, you forfeit your Capital Power HRA

If you participate in an HSA, you can open a Dependent Care FSA; you cannot use an FSA for medical expenses if you have an HSA

You can participate in a Health Care Flexible Spending Account and a Dependent Care FSA

Use your HSA balance to pay for medical expenses tax-free now or in the future – if you leave Capital Power, take your HSA with you

Use your HRA balance to pay for medical expenses once you reach your portion of the deductible

You pay the full cost of prescription drugs up to your deductible, then you pay the co-pay only. The money in your HSA can be used for prescription drug costs.

You pay the co-pay only for prescription drugs

If you and your covered dependents have typically low medical and prescription costs, under the HSA option your medical premiums would be lower, but you would pay the full cost of all prescription drugs until you reach the annual deductible. After reaching the deductible, you would pay only the co-pay whenever you fill a prescription. You can use the money that you and Capital Power deposit into your HSA to help cover out-of-pocket expenses.

In comparison, if you have high or frequent prescription drug costs, you may find the HRA option more cost effective, as you will only pay the co-pay each time you fill a prescription.

9CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

How your core medical insurance works with each optionThis chart gives a side-by-side look at the amounts payable under the Health Savings Account option or the Health Reimbursement Account option when you use in-network and out-of-network providers for each option.

Remember, you get the most out of your medical plan by using an in-network provider. To see if your provider participates in the Cigna network – or to find one who does – log in to your plan member account at www.myCigna.com to see a directory of providers.

Core medical insurance

Health Savings Account option(HDHP + HSA)

Health Reimbursement Account option(PPO + HRA)

In-network Out-of-network In-network Out-of-network

Deductible • Individual*• Family*

$2,000$6,000

$4,000$12,000

$2,500$7,500

$5,000$15,000

Out of pocket maximum(includes deductible)• Individual*• Family*

$2,500$6,850

$5,000$13,700

$3,000$9,000

$6,000$18,000

Prescription drugs out of pocket maximum • Individual*• Family*

Included in maximum above

Included in maximum above

$500$1,000

Notapplicable

Physician visit90% covered

after deductible70% covered

after deductible$25 co-pay;

$50 specialist70% covered

after deductible

Preventive care100% covered

(no co-pay, no deductible)

70% covered after deductible

(Labs and x-rays: 100%, no co-pay,

no deductible)

100% covered (no co-pay,

no deductible)

70% covered after deductible

Hospitalization90% covered

after deductible70% covered

after deductible90% covered

after deductible70% covered

after deductible

Emergency room 90% covered after deductible $150 co-pay

Prescription drugs(Retail/mail order)Generic**Preferred***Non-preferred †

Specialty §

Deductible thenco-pay:

$10 / $20$20 / $40$35 / $70$150 / N/A

Not covered

Co-pay:$10 / $20$20 / $40$35 / $70$150 / N/A

Not covered

* Per covered individual, up to a family/combined maximum as shown ** Generic: Drug will be the lowest cost alternative resulting in the lowest tier co-pay *** Preferred: Drug will be on Cigna’s formulary list. Drugs on this list will result in the middle tier co-pay † Non-preferred: Drug will NOT be on the formulary list resulting in the highest tier co-pay § Specialty: Specialty medications are typically high-cost drugs that are used to treat complex conditions

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER10

Which services are subject to the deductible?Below is a chart that shows examples of what is subject to the deductible and what is paid by your account based on the medical insurance option you select. Many services only require a co-pay at the time of service.

When you see an in-network provider:• Your provider will file all claims directly with Cigna. If you

chose the Health Savings Account option and you want to use your HSA to cover your expenses, present your HSA debit card at the time of payment.

• Cigna will review the claim submitted by the hospital or other provider, and make any payment directly to them. This payment is based on the benefits in your health plan and the amount of funds in your HRA (if you chose the Health Reimbursement Account option).

• You will receive an Explanation of Benefits that breaks down how much of the bill you are responsible for. You might have a deductible to cover, in which case the provider will bill you directly.

If your provider is out-of-networkIf your provider is not currently in Cigna’s network, you can send your provider’s name, title, address, phone number and email address to Daniel Heesing at DHeesing@capitalpower.com. Cigna will be asked to review your provider to find out whether they meet the in-network criteria.

Medical careprovided

Health Savings Account option Health Reimbursement Account option

Subject to deductible?

Co-pay applies?

HSA eligible?

Subject to deductible?

Co-pay applies?

HRA eligible?

In-network primary care office visit

Yes No Yes No Yes No

In-network specialist office visit

Yes No Yes No Yes No

Emergency room facility charge

Yes No Yes No Yes No

In-network lab work performed in an outpatient facility

Yes No Yes Yes No Yes

In-network inpatient hospital stay

Yes No Yes Yes No Yes

Prescriptions Yes

Yes (In-network only; After deductible

satisfied)

Yes No Yes(In-network only)

No

You have access to the same in-network providers regardless of which medical insurance option you select.

11CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Health Savings Account optionPROVIDER: Cigna (core medical insurance) and HSA Bank (Health Savings Account)You may open and contribute to an HSA as long as you are not covered by any other health plan outside Capital Power (including your spouse’s Health Care Flexible Savings Account), not enrolled in Medicare A/B or TRICARE, and not claimed as a dependent on another individual’s tax return.

If you choose this option:

• Capital Power will contribute pre-tax dollars as a lump sum at the start of the year to a Health Savings Account (HSA) in your name. If you are a new hire, your HSA deposit will be prorated based on your hire date.

• You may also contribute to your HSA to put additional money aside for unexpected medical expenses now or in the future.

Your contributions and Capital Power’s contributions count toward the Internal Revenue Service (IRS) HSA 2019 contribution limit. In the following table, we have calculated the maximum contribution you can make to your HSA in 2019 to remain with the IRS limits.

It is your responsibility to remain within your IRS contribution limit. Capital Power does not monitor your contributions to ensure you remain within the limit. For more information about IRS restrictions around HSAs, read the 2019 U.S. Benefits Frequently Asked Questions document, available on the enrollment site.

• Use the money in your HSA to pay for qualified health care, dental, and vision expenses, including your deductible and coinsurance, for yourself and covered dependents. Or, leave the balance in your HSA for as long as you wish – you’ll pay no tax on any investment income within the account.

• You can also use the HSA to pay for eligible medical expenses not covered by your core medical insurance.

• If you opt out of coverage, change jobs or retire, you can take your HSA with you.

Contributions

Capital Power’s contributions Your contributions

Capital Power will deposit the company contribution into your HSA as a lump sum at the start of the benefit year. The deposit amount depends on how many dependents are covered under your core medical insurance.

You may choose to contribute to your HSA via payroll deduction which will be deposited bi-weekly through normal pay.

Core medical insurance coverage level

HSA Contributions and Maximums for 2019

Capital Power’s contribution

Maximum employee contribution

Combined HSA contribution limit*

Employee $1,000 $2,500 $3,500

Employee + spouse $2,000 $5,000 $7,000

Employee + child(ren) $2,000 $5,000 $7,000

Employee + family $3,000 $4,000 $7,000

* This limit is set by the Internal Revenue Service (IRS) each year. The limit includes employee and employer contributions.

Lump-sum

deposit

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER12

Catch-up contributionsIf you are age 55 or older, you may make an additional $1,000 contribution each year to save for expenses during retirement. If your spouse has an HSA, your combined contributions (minus the catch-up contributions) must not exceed the 2019 family contribution limit of $7,000.

Using your HSAYou will receive an HSA debit card from Cigna to pay for eligible expenses; you have the option to purchase an HSA checkbook as well.

Use the money in your HSA tax-free for qualified out-of-pocket expenses you incur any time after the date your HSA was established – this year or in future years. Don’t worry about using the full contribution amount in your HSA in a single year: your HSA dollars roll over from year to year. If you use the account for non-eligible expenses, you will be subject to a 20% penalty if you are under age 65, and you will owe income tax on the expenses.

Any HSA dollars you use for eligible medical expenses will count toward your annual core medical insurance deductible. The dollars you do not use remain in your account and earn interest tax-free.

Tax savingsThe HSA is tax-advantaged in several ways:

1. You won’t pay tax on money you or Capital Power contribute to your HSA.

2. Any interest or investment income you earn in the account grows tax-free.

3. Withdraw your account balance at any time tax-free to pay for eligible expenses.

EXAMPLE: Gabrielle has a gross income of $70,000. She has no dependents and receives $1,000 from Capital Power in 2019 in her HSA. She decides to contribute $2,500 in 2019 to maximize her combined HSA contribution limit of $3,500, which is set by the IRS. By the end of 2019, she earned $170 in investment income and interest in her account, which she decides to withdraw tax-free at the end of the year to pay for medical expenses. The example below shows how contributing to an HSA can provide Gabrielle with more spendable income:

Without HSA With HSA

Gross income $70,000 $70,000

Total HSA contributions (tax-free) $0 –$3,500

Gross taxable income $70,000 $66,500

Estimated taxes on gross taxable income: Federal, State, FICA (assume 20%) –$14,000 –$13,300

After-tax earnings $56,000 $56,700

Investment earnings within HSA (tax-free) $0 + $170

Overall spendable income $56,000 $56,870

Increase in spendable income with HSA None $870

Log in to www.myCigna.com to access an HSA calculator to determine your tax savings and potential future value of your HSA based on the contributions you make today. Retain all your expense receipts in case you are audited by the IRS. Expense tracking tools are also available at www.myCigna.com.

About HSA Bank and your accountIf you choose the Health Savings Account option for your medical coverage, you will receive a welcome package from HSA Bank with more information.

Your account with HSA Bank will have many features of a standard bank account: you will receive regular account statements, and

a monthly fee of $2.25 will be deducted from your balance. This fee is waived if your monthly balance exceeds $3,000.

Log in to www.myCigna.com to make online transactions, upload and save receipts, access a life stage modeling tool, an online library of videos and education materials, an interactive FAQ and IRS and tax resources.

Earning interest and investing your HSA balanceHSA Bank offers two self-directed investing platforms for investing your HSA balance: TD Ameritrade for stocks, bonds and mutual funds, and Devenir for mutual funds. Some fees apply.

For more information about opening an investment account, log in to www.myCigna.com.

Common HSA-eligible expenses• Office visits• Surgery, lab work, radiology• Prescription drugs• Dental and orthodontia• Vision• Personal long-term care insurance premiums

Visit www.Cigna.com/expenses for a full list of eligible expenses.

13CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Health Reimbursement Account optionThis option includes an HRA through Cigna. Under this option, Capital Power subsidizes the Cigna Preferred Provider Organization (PPO) in-network deductible. When you receive care for any in-network services and after you have satisfied your portion of the deductible, HRA dollars are used to pay for the remainder of your expenses.

To receive reimbursement, all you need to do is show your provider your Cigna ID card. Any eligible deductible amount will be applied automatically to your HRA.

The chart below shows the amount you are responsible to cover toward meeting the deductible, and what the HRA will reimburse depending on your level of coverage:

HRA DEDUCTIBLE CHARTEmployee

onlyEmployee & spouse

Employee & one child

Employee & children

Employee & family

Core medical insurance annual in-network deductible

$2,500 $5,000 $5,000 $7,500 $7,500

Employee portion – annual $750 $1,500 $1,500 $2,250 $2,250

Capital Power portion – annual(HRA reimbursement amount)

$1,750 $3,500 $3,500 $5,250 $5,250

The Health Reimbursement Account option comes with an embedded deductibleIf you enroll in the Health Reimbursement Account (HRA) option and stay in the network, Capital Power will cost share the deductible with you.

EXAMPLE: Ken has family coverage, he covers himself, his wife and his daughter on the HRA option. While Ken’s wife and daughter have had minimal claims this year, Ken ends up seeing a specialist several times for consultations and surgery. The total in-network costs eligible for the deductible end up around $8,000. With the HRA option, his medical insurance includes a family in-network deductible of $7,500. Since the HRA is embedded, Ken has to satisfy the individual deductible of $2,500, and his portion of the deductible under the HRA is $750. Once Ken has paid $750 of his own claims towards the deductible, Capital Power’s HRA pays the next $1,750 until he fully satisfies the individual annual deductible of $2,500. He then is reimbursed at 90% until he is out of pocket another $500 at which point he reaches the $3,000 individual out of pocket maximum. Any further in-network costs he incurs would be covered 100% by the plan for the remainder of the year except for prescription drugs which have their own out of pocket maximum. Ken’s family members will each need to satisfy their own individual deductibles within their family coverage similar to Ken, up to the plan’s out of pocket maximum.

Then…• The plan pays 90%, Ken pays 10% until he pays another $500.• He’s 100% covered when he reaches the individual out of pocket

maximum of $3,000.• His family members will each need to satisfy their own individual

in-network deductibles like Ken, up to the plan’s out of pocket maximum.

HRA

Family and employee coverage$7,500 family deductible ($2,500 per individual)

$9,000 family out of pocket maximum ($3,000 per individual)

$7,500 family in-network deductible

$1,750

Capital Power’s portion

Capital Power pays the rest of the

$2,500 deductible –no reimbursement

form necessary

$750

His portion

Paid $750

$2,500 individual in-network deductible

Ken has to satisfy this embedded deductible

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER14

Which would you choose?

JASON (mid-twenties)

I’m single, healthy and I enjoy riding my motorcycle in my free time.

I choose the Health Savings Account option because:

I don’t visit the doctor very often, so I like that the HSA option has lower premiums. Also, I like that I receive the full amount of my HSA at the start of the benefit year because I can start paying for my first expense with this money and covering my annual deductible with company money right away. If something were to happen on one of my motorcycle trips, I could be on the hook for a large hospital bill. I like the fact that unlike an HRA, I don’t lose my HSA balance every year if I don’t use it. I can build it up year to year to year to help pay for an unexpected hospital bill. Plus, by choosing the HSA over the HRA, I can use the money I save on premiums to fund my HSA.

CINDY (late thirties)

I’m married with two kids, one of whom has a chronic illness.

I choose the Health Reimbursement Account option because:

Over the past few years, I have typically exceeded my portion of the core medical insurance deductible (mostly due to my daughter’s condition), so my family’s expenses have been mostly covered. I like the way the HRA works, especially because I pay only the prescription co-pays rather than having to pay for prescriptions in full until I meet the deductible, and then paying the co-pays, as I would if I chose the HSA option. For extra peace of mind, I will purchase Optional Life insurance for me and my husband to protect our family from financial hardship if something were to happen to either of us.

DENNIS (early sixties)

I’m divorced and nearing retirement.

I choose the Health Savings Account option because:

Since my divorce, it’s been tough to save enough for my medical expenses in retirement. I plan to make catch-up contributions to my HSA, and will use my accumulated HSA to supplement my medical expenses in retirement. In the meantime, I’m using my core medical insurance plan to cover my current medical expenses, although I may use some of my HSA dollars to pay my deductible. I also like the fact that I receive my lump-sum deposit at the beginning of the year because I start earning investment income sooner.

JASMINE (mid-fifties)

I’m married and I have coverage under my husband’s medical plan.

I choose to opt out of medical coverage because:

My husband’s medical plan provides benefits that are sufficient for the two of us, and I will receive $3,600 for opting out. However, I still have dental and vision coverage and I continue to receive access to great benefits like Basic Life Insurance, the Employee Assistance Plan and more.

15CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Urgent Care versus ER – where to go?As a general rule, if your condition is a true emergency, in that it is life-threatening, trauma-related, requires x-rays, or requires a surgical procedure, go to the emergency room immediately or dial 911.

However, because ER visits can be expensive (around three times the cost of a visit to Urgent Care), some conditions can be better suited to an Urgent Care center.

If your condition is non-life threatening and you don’t have time to visit your doctor, you can visit an Urgent Care center for help with: fever, flu, cold, cough, sore throat, vomiting, diarrhea, stomach pain, cuts and severe scrapes, minor injuries and burns, sports injuries, and more.

Medical Opt-Out BenefitNo Coverage Option for medical and prescription drug coverageCapital Power offers an incentive payment if you choose “No Coverage” under the medical plan. If you make this election, your opt-out benefit will be added to your paycheck in equal amounts over the course of the year if you provide proof of medical insurance elsewhere.

The annual opt-out benefit is $3,600 and is treated as taxable income.

Reminder: you must re-certify every year during open enrollment to receive the opt-out benefit.

Flexible Spending AccountsFlexible Spending Accounts (FSAs) enable you to set aside money on a pre-tax basis for eligible expenses. Two types of FSA are available: a Health Care Flexible Spending Account (HCFSA), which you can use for eligible medical, dental and vision care expenses, and a Dependent Care Flexible Spending Account (DCFSA) for eligible expenses related to childcare and eldercare.

EligibilityAll employees may contribute to a DCFSA.

Your eligibility for a HCFSA depends on which core medical insurance option you choose. If you choose the HSA option, you will not be able to use the FSA for medical expenses due to IRS restrictions.

CORE MEDICAL INSURANCE OPTIONWhich types of FSA can you choose?

Example of eligible expenses

Health Savings Account option

Dependent Care FSA

• Day care• Summer day camps• Babysitters• Eldercare expenses

Health Reimbursement Account option

Health Care FSA

• Coinsurance, co-pays, deductibles• Eyeglasses, contact lenses, laser eye surgery• Prescription drugs and some over the counter

medicines and supplies• Dental treatments

For a full list of eligible expenses, visit www.payflex.com.

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER16

Select your FSA contribution amount for 2019The amount you choose to contribute is taken out of your paycheck in equal amounts each pay period. The maximum HCFSA election is $2,700 per year; the maximum DCFSA election is $5,000 per household per year. If your spouse contributes to a DCFSA and you file separate tax returns, the maximum you can each contribute to a DCFSA will be $2,500 in order to avoid IRS penalties. Money in an FSA does not rollover every year – any unused FSA amounts are forfeited at year end. You have access to the full amount of your election from January 1 each year – you don’t have to wait until your contributions have reached that amount to be able to use the balance in your account.

EXAMPLE: Jason has a gross income of $100,000. He wears contact lenses, takes daily prescription medication and plans to have routine medical and dental checkups throughout the year. He chose the Health Reimbursement Account option for his core medical insurance, which means he is eligible to open a HCFSA. Jason plans to contribute the maximum $2,700 to his HCFSA because his expenses are eligible for reimbursement from the HCFSA. The example below shows how contributing to a HCFSA can provide Jason with more spendable income:

Without HCFSA With HCFSA

Gross income $100,000 $100,000

HCFSA contributions (tax-free) $0 –$2,700

Gross taxable income $100,000 $97,300

Estimated taxes: Federal, State, FICA (assume 20%) –$20,000 –$19,460

After-tax earnings $80,000 $80,540

Increase in spendable income None $540

By contributing $2,700 to his HCFSA, Jason has $540 more spendable income because any contributions to the HCFSA (and the DCFSA) are made before tax is deducted.

The savings calculator at www.payflex.com can help you calculate unreimbursed health and dependent care expenses to help you determine your FSA contributions. Click on the “individuals” tab, then “calculate your savings”, then scroll down to find the calculator.

Your only opportunity to make elections for your FSA is during open enrollment – you may not change your elections during the benefit year. Any changes will be effective January 1, 2019.

How Flexible Spending Accounts help you save moneyThe example below applies to the HCFSA, but the concept is similar for the DCFSA. This example is for illustrative purposes only. Every situation varies and it is recommended you consult a tax advisor for all tax advice.

17CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Prior Authorization and Step TherapyPrior authorization is a cost control process, supported by Capital Power, in which certain drugs and procedures require Cigna’s approval before the cost of a treatment or procedure is covered by the medical plan. This enables Cigna to review your treatment before they will cover it to ensure it is medically necessary and appropriate for your condition.

Cigna also operates a program that helps keep costs down for everyone: Step Therapy. This is a program that requires less expensive prescriptions, most often generic drugs, are tried before more expensive options are explored, unless it’s medically necessary to start with a more expensive alternative.

If your doctor prescribes one of the medications included in the program, you will be able to fill your prescription initially. However, you and your doctor will receive a mailed letter saying you need to try a less expensive alternative the next time your prescription is filled, unless there is a medically relevant reason why the less expensive alternative cannot be taken.

While it may not be the process you are accustomed to, this extra step helps ensure you and Capital Power only pay for medically-necessary prescriptions, which allows Capital Power to keep costs sustainable and to continue offering the coverage you receive today. Without these provisions, the benefits program would soon become unaffordable for you and Capital Power.

As an example, if you are prescribed one of the Step Therapy drugs, you will try the most cost-effective, appropriate medications available (typically, generics or lower-cost brands) before more expensive brand-name versions are approved for coverage.

The program includes medications used to treat the following medical conditions:

• ADD/ADHD• Allergies• Breathing problems• Bladder problems• Depression• Emerging therapies • Heartburn/ulcer• High blood pressure

Whenever you fill a prescription for a medication included in this program, you and your doctor will receive a letter from Cigna describing the steps you need to follow before you refill your medication. If your doctor believes an alternative medication isn’t right for you for medical reasons, they can request that you seek Cigna’s prior authorization of your doctor’s prescribed drug for medications included in the Step Therapy program.

To find out if your prescribed medication is part of the Step Therapy program, log in to www.myCigna.com and navigate to the prescription drug list. You will see a (ST) symbol next to all Step Therapy medications.

Step Therapy Process

Doctor prescribes you a new prescription drug

You fill the prescription at the pharmacy

You and your doctor receive a letter from Cigna stating that you must try a lower cost alternative

drug before filling your next prescription

Your doctor prescribes a lower

cost alternative treatment

Your doctor contacts Cigna through the peer-to-peer review process to explain

why you are medically unable to take the lower cost alternative

Step 1

Step 2

Step 3

Step 4

It’s a good idea to check with Cigna before you have a medical procedure to ensure it is covered. However, if the prescribed drug or treatment is denied, you can appeal it – ask your doctor to contact Cigna (1.888.693.3297) to conduct a peer-to-peer review of your treatment plan with a physician from Cigna to determine the most effective treatment or drug for your condition.

If a further appeal is required, please contact Daniel Heesing, Pension and Benefits Consultant, at 780.392.5013 or DHeesing@capitalpower.com.

• High cholesterol• Mental health• Osteoporosis• Pain (narcotic and non-narcotic

pain relievers)• Skin conditions • Sleep disorders

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER18

Dental InsurancePROVIDER: Guardian Capital Power offers dental insurance that covers routine check-ups and additional services needed for your health. There has been no change to the plan’s coverage, and Capital Power continues to share the cost of dental premiums with you to keep our plan sustainable. You have the option to pay a monthly premium, or to opt out of dental coverage.

To find out if your provider is in the Dental Guard Preferred Network or to find one that is, call 1.800.627.4200 or go to www.guardiananytime.com and click on “Find a Provider”, which is located on the homepage.

BENEFITIn-network Dental Guard Preferred Network

Out-of-network*

Annual deductible$50 for each covered person ($150 maximum per family)

$100 for each covered person ($300 maximum per family)

Preventive services (Exams, cleanings, x-rays) 100% 100%

Preventive services (Deductible waived) Yes No

Basic services (Fillings, simple extractions) 100% 80%

Major services (Root canals, crowns) 60% 50%

Annual maximum benefit $2,000 $1,250

Orthodontia 50%, up to $1,500 lifetime maximum

* Out-of-network benefits are paid based on Maximum Plan Allowance (MPA) and you may be responsible for the difference between the provider’s usual fee and the MPA.

Telehealth If you are enrolled in one of the medical insurance options, you automatically receive access to MDLIVE, a service that provides convenient, 24/7 remote medical advice 365 days a year from a board-certified doctor by phone or online video chat. Doctors at MDLIVE are available to talk to you – no matter where you are located – about common conditions such as fevers, cold and flu, infections, allergies, pink eye, urinary tract infections and more. MDLIVE doctors can give you a diagnosis and prescribe medications if needed.

To access medical advice through MDLIVE, call 1.888.726.3171 or visit www.mdlive.com/cignaselect. You can also download the MDLIVE App to visit with a doctor using your mobile device.

19CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Guardian College Tuition Benefit Rewards ProgramMembers that enroll in dental coverage with Guardian can register in the College Tuition Benefit Rewards Program and earn 2,000 Tuition Rewards annually. You receive an additional bonus (2,500) after participating in the program for four years. Each Tuition Reward is equivalent to a one dollar reduction on the tuition to be paid. You can use your College Tuition Benefit Rewards to reduce undergraduate tuition for your dependents at SAGE Scholar Consortium colleges (over 380 private colleges).

Rewards can be given to children, grandchildren, nieces, nephews and Godchildren.

To learn more about the program, register and verify eligibility requirements, go to www.Guardian.CollegeTuitionBenefit.com or call 215.839.0119. The registration UserName is your Guardian Plan Number 387665 and the password is Guardian. Please note, you must register within the next 12 months to receive the first year of Tuition Rewards. Once registered, you can add eligible dependents.

Plan annual maximum*

ThresholdOut-of-network/combo maximum rollover amount

In-network maximum rollover amount

Maximum rollover amount limit

$1,250 $600 $300 $450 $1,250

* If the plan has a different annual maximum for PPO benefits vs. non-PPO benefits, ($2,000 PPO/$1,250 non-PPO for example) the non-PPO maximum determines the maximum rollover plan.

To be eligible for a Maximum Rollover, you must have at least one claim in the plan year, with total claims not exceeding the threshold amount.

EXAMPLE A: EXAMPLE B: EXAMPLE C:

Year 1 – Paid claims: $400 (all in-network)

The paid claims do not exceed the $600 threshold and all the claims were in-network, therefore $450 is added to the MRA for use in year 2.

Year 1 – Paid claims: $300 (mixed in- and out-of-network)

The paid claims do not exceed the $600 threshold, therefore $300 is added to the MRA for use in year 2.

Year 1 – Paid claims: $800

The paid claims exceed the $600 threshold, therefore no additional money is added to the MRA.

Guardian PPO Dental Plan Rollover FeatureMembers can save their annual maximum dollars for a time when they need it. With the maximum rollover feature, Guardian will roll over a portion of each insured dental member’s unused annual maximum (amount is based on the out-of-network maximum) into a personal Maximum Rollover Account (MRA).

In future years, if your dental expenses exceed the regular annual maximum, Guardian will use your MRA to pay those additional expenses. Even better, if a member uses only preferred providers during the benefit year (January 1 to December 31), Guardian will increase the amount credited to your MRA.

To find out your current rollover amount, call Guardian at 1.800.627.4200.

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER20

Vision InsurancePROVIDER: Guardian – Vision Service Plan Eye care not only helps you see better, but routine check-ups can detect early signs of many different illnesses, including diabetes. There has been no change to the plan’s coverage. Capital Power continues to share the cost of vision premiums with you to keep our plan sustainable. You have the option to pay a monthly premium, or to opt out of vision coverage.

Capital Power offers eye care benefits through the Guardian Vision Service Plan, which includes routine vision exams, lenses, frames and contact lenses.

BENEFIT In-network Out-of-network

Eye exam (every 12 months) $10 co-pay Up to $50

Frames (every 24 months)$25 co-pay; $150 allowance; 20% discount over $130

Up to $48

Lenses (every 12 months)$25 co-pay for single, bifocal and trifocal lenses

Up to $48 for single lenses, $67 for bifocal lenses and $86 for trifocal lenses

Contacts (every 12 months, in lieu of frames and lenses) Up to $150 Up to $120

Employer-Sponsored Benefits and ServicesPROVIDER: The Hartford (no change)

All Capital Power employees automatically receive the following employer-sponsored benefits, starting the day you meet eligibility for the Capital Power benefits program.

The following benefits are provided at no cost to you:

Life InsuranceBasic Life Insurance is provided at two times your annual base salary or pay to a $500,000 maximum benefit.

Accidental Death & Dismemberment InsuranceAccidental Death and Dismemberment (AD&D) insurance is provided at two times your annual base salary or pay to a $500,000 maximum benefit.

Disability Income Benefits Capital Power provides full-time employees with Short- and Long-Term Disability income benefits, and pays the full cost of this coverage. In the event you become disabled from a non-work-related injury or sickness, disability income benefits are provided as a source of income. You are not eligible to receive Short-Term Disability benefits if you are receiving workers’ compensation benefits. Short-Term Disability is coordinated with other disability benefits you may be receiving, such as state-mandated programs and federal, state, and local government programs.

Short-Term Disability Long-Term Disability

Benefits begin1st day of a non-work accident 8th day of illness

After 90 days

Benefit duration 13 weeks from date of disability Until Social Security normal retirement age

Percentage of income replaced 100% 662/3%

Maximum benefit 90 day coverage $15,000 per month

21CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Employee Assistance ProgramAll employees are automatically eligible for the Ability Assist Employee Assistance Program (EAP). With Ability Assist, you have access to expert support services to help you and your family with a variety of day-to-day life issues such as child care, stress management, financial planning, and much more.

You are entitled to five face-to-face visits per family member, per year with a doctoral psychologist or other behavioral health EAP professional. All employees are eligible for unlimited phone counseling through a toll-free number, 1.800.96.HELPS (1.800.964.3577), and variable resources to help with any life challenges you might be facing.

Ability Assist® Counseling ServicesLife presents complex challenges. You and your family are automatically covered for counseling services to help you get through whatever you are facing, including emotional or work-life counseling, financial information and resources, legal support and resources, and individual health support through HealthChampion (more details about HealthChampion are available later in this section). Call 1.800.96.HELPS (1.800.964.3577) or visit www.guidanceresources.com and enter the following information: Company/Organization: HLF902. Create your own username and password, then enter abili in the Company Name field at the bottom of the personalization page.

Beneficiary Assist® Counseling ServicesThe loss of a loved one can be overwhelming. In addition to grief, you may have financial and legal worries. You and your family and are automatically covered for unlimited 24/7 phone access to help related to the death of yourself or a loved one, including legal advice, financial planning, emotional counseling and up to five face-to-face counseling sessions. Find out more: call 1.800.411.7239 or visit www.thehartford.com/employeebenefits and click on “Value Added Services” in the left side menu.

EstateGuidance Will Services® Counseling ServicesYour coverage includes an online service that enables you to create a simple, legally binding will. Receive online assistance from licensed attorneys if necessary; edit and revise your drafts for up to six months. During this period, you can revise your will at no cost as long as you haven’t downloaded or printed it. Estate planning services are available for purchase. To get started, visit www.estateguidance.com/wills, enter the promotional code WILLHLF, and follow the instructions to create your will.

Funeral Planning and Concierge ServicesAccess assistance with all funeral planning issues any time of day or night. Your coverage includes help with researching funeral home prices and creating a funeral plan, to concierge services available at or near the time of death from licensed funeral directors who offer as much or as little assistance as desired. For more information, call 1.866.854.5429 or visit www.everestfuneral.com/hartford and enter the following enrollment code: HFEVLC.

HealthChampion Health Care Support ServiceAvailable as part of your Employee Assistance Program, HealthChampion offers unlimited access to specialists who will walk you through all aspects of any health care issue. HealthChampion representatives can explain your benefits to you in layman’s terms so you know what’s covered and what’s not, estimate costs for treatment options, help you prepare for treatment, answer your questions about your diagnosis and treatment options – and much more. For more information, visit www.thehartford.com/employeebenefits and click on “Value Added Services” in the left side menu.

Travel Assistance and ID Theft Protection ServicesProtect yourself and your family from unexpected costs when traveling for business or pleasure. Your coverage includes emergency medical assistance, access to pre-trip information, emergency personal services to help you replace lost medication, eyeglasses, cash, and other items, and identity theft assistance. When you travel, take your Travel Assistance Identification Number with you: GLD-09012, and call emergency medical services first, then Europ Assistance USA (1.800.243.6108, or call collect 202.828.5885).

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER22

Optional Life InsurancePROVIDER: The Hartford

Now is the time to review your personal life insurance needs and add or make changes to your supplemental life insurance. Employees who want to supplement their Basic Life insurance benefits may purchase additional coverage. If you participate in this benefit, you pay the full cost of supplemental coverage through convenient payroll deductions.

Employee: Coverage can be purchased for yourself for one to five times your annual base salary or pay (minimum $25,000, maximum $500,000). When you first enroll as a new employee, you are able to get insurance up to the guaranteed issue amount of $200,000 or five times your annual base salary or pay – whichever is less – without providing evidence of good health.

Any additional coverage above $200,000 requires evidence of good health.

Voluntary Benefits

Spouse: Coverage can be purchased for your spouse to a maximum of 50% of your employee coverage, up to $250,000. When you first enroll as a new employee, your spouse would be able to get insurance up to the guaranteed issue amount of $50,000 or 50% of the amount of your coverage – whichever is less – without providing evidence of good health. All other amounts require evidence of good health.

Children: Coverage can be purchased for your dependent child(ren) (age 15 days to 19 years) for $10,000. No evidence of good health is required.

23CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Guardian Vision Discount Program PROVIDER: Vision Service Plan (through Guardian)

If you are enrolled in Capital Power’s vision insurance with Guardian, you are also eligible to receive discounts on vision care services from a vision provider under contract with the VSP preferred provider organization. You will be responsible for paying the entire discounted fee directly to the VSP network provider. The average discounts are 20% off eye exams and eyewear materials. Contacts and laser surgery have average discounts of 5% to 15%.

To find a VSP network provider, call VSP member services at 1.800.877.7195 or visit www.vsp.com and click on “Find a Doctor”, which is located on the homepage.

Remember, this is a discount program only.

Discount Prescription ProgramsDetails about Cigna’s Healthy Rewards prescription discount program are available by logging in to your account at www.myCigna.com.

Discount Programs

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER24

Your 2019 Monthly CostMedical – Health Savings Account option

Employee contributes

Capital Power contributes

Total rate

Capital Power Contribution to your HSA in 2019

Employee $91.94 $520.99 $612.93 $1,000

Employee + spouse $191.05 $1,082.62 $1,273.67 $2,000

Employee + child(ren) $181.12 $1,026.34 $1,207.46 $2,000

Employee + family $280.23 $1,587.99 $1,868.22 $3,000

Medical – Health Reimbursement Account option

Employee contributes

Capital Power contributes

Total rate

Employee $137.81 $587.53 $725.34

Employee + spouse $286.38 $1,220.89 $1,507.27

Employee + child(ren) $271.50 $1,157.43 $1,428.93

Employee + family $420.06 $1,790.79 $2,210.85

Dental

Employee contributes

Capital Power contributes

Total rate

Employee $7.55 $29.46 $37.01

Employee + spouse $16.84 $65.69 $82.53

Employee + child(ren) $16.84 $65.69 $82.53

Employee + family $24.78 $96.63 $121.41

25CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

Vision

Employee contributes

Capital Power contributes

Total rate

Employee $1.47 $5.90 $7.37

Employee + spouse $2.48 $9.94 $12.42

Employee + child(ren) $2.53 $10.14 $12.67

Employee + family $4.01 $16.04 $20.05

Optional Life InsurancePer $1,000 benefit (spouse rates are the same)

Age band Coverage rates

0-24 $0.05

25-29 $0.06

30-34 $0.08

35-39 $0.10

40-44 $0.17

45-49 $0.26

50-54 $0.41

55-59 $0.73

60-64 $1.33

65-69 $2.19

70-74 $3.21

75 and older $5.87

Optional Child Life InsuranceNon-age-banded rate: $0.05 per $1,000 benefit

Rates are guaranteed for one year.

Your 2019 Monthly Cost (continued)

| 2019 U.S. BENEFITS ENROLLMENT GUIDE CAPITAL POWER26

BENEFIT OR SERVICE Carrier Website / Email Phone

Third Party AdministratorPrimary contact for:Online enrollmentClaim issuesQuestions on life eventsVerify benefitsVerify coverageGeneral benefit questions

Morneau Sheppellhttps://cpcus.hroffice.com/ESS/

Email: cpc@hroffice.com1.866.856.2000

Core Medical, HRA, HSA & PrescriptionGroup # 00614085

Cigna(and HSA Bank)

www.myCigna.com

www.hsabank.com/Cigna

Cigna1.866.494.2111

HSA Bank1.855.731.5227

DentalGroup # 387665

Guardian www.guardiananytime.com 1.800.627.4200

VisionGroup # 387665

Vision Service Plan (VSP) through Guardian

www.vsp.com 1.800.877.7195

Flexible Spending Accounts PayFlex www.payflex.com 1.800.284.4885

Employee Assistance Plan Ability Assist www.guidanceresources.com 1.800.964.3577

Life, AD&D and Disability insurance The Hartford www.thehartford.com 1.800.331.7234

Telehealth MDLIVE www.mdlive.com/cignaselect 1.888.726.3171

401(k) One America www.oaretirement.com 1.800.858.3829

Carrier Contacts

27CAPITAL POWER 2019 U.S. BENEFITS ENROLLMENT GUIDE |

About this guide: This guide describes the benefit plans available to you as an employee of Capital Power Corporation. The details of these plans are contained in the official Plan Documents, including some insurance contracts. This guide is meant only to cover the major points of each plan. It does not contain all of the details that are included in your Summary Plan Description (SPD) (as described by the Employee Retirement Income Security Act). If there is ever a question about one of these plans, or if there is a conflict between the information in this guide and the formal language of the Plan documents, the formal wording in the Plan Documents will govern. Please note that the benefits described in this guide may be changed at any time and do not represent a contractual obligation on the part of Capital Power Corporation.

Produced: January 2019