Annual Benefits Enrollment for For all US Employees below Accenture Leadership (excluding Agility Services)

Transcription

1 Annual Benefits Enrollment for 2018 For all US Employees below Accenture Leadership (excluding Agility Services)

2 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Using This Annual Benefits Enrollment Guide Accenture is committed to helping you meet the changing needs of you and your family. During annual benefits enrollment, you have the opportunity to review your current coverages and make changes for the upcoming calendar year based on your personal coverage needs. Use this Annual Benefits Enrollment Guide to learn about the 2018 coverages and premiums, review the plan changes for 2018, and find tools to help you make your coverage decisions. This guide provides an overview of the programs and resources available to Accenture employees. For more detailed information and access to our insurance providers and other vendors, please use the links provided throughout this guide. Choose Well to Live Well Accenture s health and wellness strategy is to help you become healthier and save money on your health care costs now and in the future. A large part of our strategy is about choices and tools the choices you can make to improve your general health and well-being and tools to help you identify and address areas that need improvement. Prev Next

3 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You The Wellness Screening Program Accenture provides employees and their spouses/domestic partners currently covered in an Accenture medical plan with free wellness screenings to measure biometrics. The screenings test cholesterol, glucose levels, blood pressure and BMI. By completing the wellness screening and accepting the consent to share your results with Accenture s wellness providers, Accenture people enrolling in an Accenture medical plan for 2018 can receive a $150 medical premium reduction for the following calendar year. If you are covering a spouse/domestic partner* and you and your spouse/domestic partner both complete the screening, you will receive a total medical premium reduction of $300. A premium reduction will not be applied if only one of you completes the wellness screening. *Spouses/domestic partners who are not currently covered in 2017 medical coverage but will be added to 2018 medical coverage during Annual Enrollment do not need to get a screening. Additionally, you earn Accenture Active Program incentives when you have healthy wellness screening results, or show health improvement so we encourage you to have a screening, which will create a baseline or show your good or improved results. Important Note about Data Privacy All information processed by Quest Diagnostics, our biometric screening administrator, is completely confidential and protected under the Health Insurance Portability and Accountability Act (HIPAA). Accenture will not receive or have access to individual results. Accenture will only receive aggregate results to help us plan future wellness initiatives.

4 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Plan Changes and Important Information The information below is effective January 1, 2018: Medical Premium Increases In the past few years, we have been able to keep premiums flat or pass on small percentage increases to employees. Recently, however, our health care costs have increased substantially, so both employees and Accenture will see the cost of coverage increase for To help alleviate the increases, we are offering more choices for lower premium plans, utilizing different provider networks in some locations and implementing other cost savings initiatives described below. New Medical Plan Options To give employees more choice for their medical coverage, Accenture is adding two new High Deductible Health Plans (HDHP) and one new Exclusive Provider Organization (EPO) plan for High Deductible Health Plans (HDHP) In addition to the Aetna HealthFund HDHP, Accenture will offer HDHPs from Blue Cross Blue Shield (BCBS) and Cigna. These plans offer lower premiums but higher deductibles and are paired with a Health Savings Account (HSA). Using pre-tax contributions, you can use the HSA to pay for health care expenses for you, your spouse and your eligible tax dependents or save for future health expenses. For more information regarding the HDHP and HSA, please review the 2018 High Deductible Health Plan and Health Savings Account overview document on the Live Well at Accenture site in the Knowledge Library. Exclusive Provider Organization (EPO) Plan Accenture will offer an Aetna EPO in This plan will work similarly to our PPO plans except there are no out-of-network benefits. With an EPO, you must receive health care services exclusively from health care providers contracted in the Aetna Premier Care Network Plus network. This network is filled with primary care doctors, specialists, and facilities specially chosen for cost and quality standards. As with the current PPO plans and Aetna HealthFund, pharmacy benefits will be administered by Express Scripts for the new HDHPs and Aetna EPO plan. Note: Due to local requirements, only the BCBS PPO medical plan is available in Puerto Rico.

5 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Carrier Network Changes For 2018, the BCBS medical plans will use different networks in certain locations. The new networks provide both employees and Accenture with lower costs for medical services, yet retain almost 100% of the providers our people have used in the past. Please note that there is always the possibility of providers leaving or joining networks, so you should always confirm your providers are part of your plan s network before enrolling. Medical Plan Aetna HealthFund HDHP Aetna PPO Aetna EPO BCBS BlueEdge HDHP BCBS PPO Cigna HDHP Cigna PPO Provider Network All US locations: Aetna Choice POS II All US locations: Aetna Premier Care Network Plus NEW Georgia: Blue Open Access POS NEW Washington DC Metro Area: BlueChoice Advantage Open Access Puerto Rico: Triple S (PPO only) All other US locations: PPO Network All US locations: Open Access Plus w/ Care Link Health Savings Account (HSA) Employer Contributions If you enroll in an HDHP in 2018, Accenture will contribute money to your HSA ($500 if you only cover yourself; and $1,000 if you cover another family member as well). Starting in 2018, you will receive your entire Accenture contribution in the beginning of the year rather than each pay period throughout the year. If you enroll in an HDHP during the year due to a qualified life event or as a new hire, the Accenture contribution will be prorated based on when you join the plan. Prescription Drugs Step Therapy and Prior Authorization New prescriptions filled on or after January 1, 2018, through Express Scripts may be subject to step therapy or prior authorization. In some cases, when you are prescribed a medication, there are other equivalent lower-cost drugs available. Trying those lower-cost drugs first saves both you and Accenture money. If you are prescribed a drug which requires step therapy, you will be notified of the alternate drug that is recommended. If the alternate drug is not effective, you are allergic, or your doctor determines another drug is needed for medical reasons, your doctor can contact Express Scripts to request a coverage review. Many physicians are already aware of these programs, so you may be prescribed the alternate in the first place. If not, you may learn about this when trying to fill the prescription at a pharmacy. The pharmacy can contact your doctor directly to change to the alternate drug. You can also contact Express Scripts directly via phone, website or mobile app in advance to determine if your medication will require step therapy prior to going to the pharmacy. Prior authorization ensures that drugs are prescribed for FDA-approved uses. Prescriptions used for non-fda-approved reasons can cause safety issues. If you are prescribed a drug that is subject to prior authorization, your doctor will need to verify what condition that drug is being used for. Similar to step therapy, your doctor may know in advance to contact Express Scripts for authorization, or you may be notified at the pharmacy that authorization is required. The pharmacy can contact your doctor, or you can check in advance which drugs are subject to prior authorization. In some cases, if you are already taking a drug targeted by the new programs, you may be able to continue filling this prescription without a coverage review. If coverage review is required, Express Scripts will send you a letter explaining what you need to do. If you have questions about a particular drug, please contact Express Scripts directly at

6 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Fertility Benefits As previously communicated, effective September 25, 2017, for members of the HDHP plans, PPO plans and the Aetna EPO plan, pharmacy claims related to fertility benefits will no longer be subject to the lifetime maximum fertility benefit of $20,000. Medical services will remain subject to the lifetime maximum fertility benefit of $20,000 across all Accenture medical plans. Beginning in 2018, preimplantation genetic testing will no longer be subject to medical necessity. Accenture will be partnering with WINFertility beginning in 2018 to help you navigate the fertility process and find quality and affordable fertility care, with 24/7 access to Fertility Coach Nurses. Going forward, you will need to contact WINFertility to preauthorize fertility treatment before receiving pharmacy benefits or medical services which are covered according to the provisions of your health plan. Failure to notify them will result in denial of claims for these services. If you have general questions about fertility benefits or the preauthorization process, please contact WINFertility directly at BCBS Member Rewards Program BCBS is implementing a new rewards program that allows members to receive a cash award for choosing high-quality, lower-cost health care options. You can earn cash rewards up to $500 for choosing providers from BCBS s Provider Finder or Benefits Value Advisors (BVA) for common medical services. Provider Finder and BVA compares nearby facilities based on cost and quality of care. Your member rewards will be determined by the savings resulting from your choice of service providers. Vision Plan Premium Currently, Accenture subsidizes the Vision Plan by paying 80% of the cost of coverage. As noted previously, medical costs have increased substantially in the last year. In order to keep medical premiums lower for 2018, we have shifted this subsidy to the medical plan. This means that employees will pay 100% of the cost of the Vision coverage for Aetna Institutes of Quality (IOQ) The Aetna medical plans offer a network of high-performing hospitals, clinics and health care facilities that offer specialized care for bariatric and orthopedic treatment called Institutes of Quality. If you are enrolled in the Aetna HealthFund (HDHP), Aetna EPO or Aetna PPO and you receive care from an Institutes of Quality facility, your in-network coinsurance portion will decrease from 20% to 10%. For more information regarding the Bariatric Institutes of Quality and a listing of the IOQ Bariatric Care Facilities, please review the Member Guide to help you prepare for your bariatric surgery and the Bariatric Institutes of Quality Facility Listing. For more information regarding the Orthopedic Institutes of Quality and a listing of the IOQ Orthopedic Care Facilities, please review the Member Guide to help you prepare for your orthopedic care and the Orthopedic Institutes of Quality Facility Listing.

7 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Long-Term Disability Coverage Additional long-term disability (LTD) coverage options will be available as follows for employees below Accenture Leadership: 50% of base salary up to a $15,000 monthly benefit 60% of base salary up to a $15,000 monthly benefit NEW: 66.7% of base salary up to a $16,700 monthly benefit NEW: 66.7% of base salary plus average bonus* up to a $20,000 monthly benefit *Average bonus will be the average of the Global Annual Bonus and Individual Performance Bonus (if eligible) from the previous two years. During Annual Enrollment, your current base salary and bonuses at 12/1/2015 and 12/1/2016 will be reflected. If your base salary changes during the year, your LTD coverage and premiums will be updated to reflect the change in base salary. Similarly, if you select the option with average bonus, when 12/1/2017 bonus information is available, the average of your 12/1/2016 and 12/1/2017 bonuses will be used to update your LTD coverage amount and premiums in During this enrollment period only, you can increase your LTD coverage to any option with no medical underwriting (that is, no proof of good health), but subject to a pre-existing condition clause* If you do not make an election during this enrollment period and you are actively working on January 1, 2018, you will be defaulted to the 60% of base salary option for 2018 regardless of your current 2017 election on file. If you make a qualified life event enrollment change or are a newly hired employee on or after November 1, 2017, your LTD election during your 2017 new hire enrollment or qualified life event change will carry over into 2018 (however standard defaulting rules for newly hired employees will apply if no 2017 new hire elections are made.) Note: Due to local laws, Puerto Rico employees will not be automatically defaulted to 60% of base salary and your current 2017 LTD election will carry over into 2018 if no changes are made during the enrollment period. Going forward, no medical underwriting will be required for LTD option increases, however, you will only be able to increase one level each enrollment period (for example, from 50% to 60% or from 60% to 66.7%; you cannot increase from 50% to 66.7% in the same enrollment period) and your increased coverage will be subject to the pre-existing condition clause*. *Important note: Pre-existing condition limitations still apply to any coverage increase even if your coverage is defaulted to 60% of base salary. You will be determined to have a pre-existing condition if you received medical treatment, consultation or services including diagnostic measures, or took prescribed drugs or medicines in the 3 months prior to your effective date of coverage or increase in coverage and the disability begins in the first 12 months after your effective date of coverage or increase in coverage. If you become disabled as a result of the preexisting condition within 12 months of your effective date, or an increase in coverage, benefits will not be paid.

8 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Optional Life Coverage Typically, any increase to optional life insurance is subject to medical underwriting. During this enrollment period only, you can increase your optional life coverage by one salary level* with no medical underwriting assuming you are actively at work on January 1, If you choose to increase your optional life coverage by more than one level during this enrollment period, relaxed medical underwriting will apply, meaning you will have a shorter underwriting questionnaire. After this enrollment period, any increase will again require full medical underwriting. *Important Note: If you previously enrolled for coverage and received the maximum guaranteed issue amount, your maximum increase with no medical underwriting during this enrollment period will be subject to your next salary multiple and not your current coverage amount. Spouse/Domestic Partner Dependent Status Re-certification Employees covering a spouse/domestic partner on their medical, dental and/or vision coverage are required to re-certify their relationship with their spouse/domestic partner every three years through the Dependent Audit process. If it has been three years since you certified your marital/ domestic partner relationship status, you will be asked to re-certify your relationship early next year to retain your dependent s Accenture coverage in Dependent Life and Accidental Death & Dismemberment (AD&D) Coverage Typically, any increase to dependent life and AD&D insurance for a spouse is subject to medical underwriting. During this enrollment period only, if you choose to increase your coverage, relaxed medical underwriting will apply, meaning you will have a shorter underwriting questionnaire. You must be actively at work on January 1, 2018 for any dependent life and AD&D insurance to take effect. This coverage will now be portable when you leave Accenture. Portability means that you are eligible to continue coverage at a group portability rate by paying the premium directly to the insurance company. This is an alternative to the current conversion rights which can be very expensive.

9 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Annual Benefits Enrollment 2018 Annual Benefits Enrollment begins October 16 and ends November 3, Take these four steps to ensure you have the right coverage in 2018: 1. Review your current benefits on the Live Well at Accenture website. 2. Review your covered dependents and remove any who do not meet the eligibility requirements. See the Eligibility section of this Guide for the definition of eligible dependents. 3. Determine if you need to make Annual Benefits Enrollment elections based on your personal situation and the information in this Guide. 4. Make your elections by November 3, Your elections will be effective January 1, Making Your Elections Make your elections on the Live Well at Accenture website. The website is available 24 hours a day, 7 days a week. You will be guided through the Annual Benefits Enrollment process. If you have questions about making your elections, contact a Benefits Center representative at , weekdays between 9 a.m. and 5 p.m. (Central Time). If You Don t Make Elections If you don t make elections for 2018, your current coverage will continue on January 1 at the 2018 premiums with the exception of: BCBS Members in Georgia and Washington DC Metro Area: your BCBS provider network will change. Please see the Carrier Networks section of this Guide for more information. If you want a Flexible Spending Account in 2018, you must elect it during Annual Enrollment Flexible Spending Account elections will not automatically continue in If you are an HDHP member and you want to continue your Health Savings Account contribution, you must elect it for the new year. If you do not make changes to your dependent life insurance election for 2018, your current elections will continue. If you do not have a spouse/domestic partner or dependent child on file who is eligible, however, your dependent life/ad&d insurance coverage will be canceled. If you have at least one eligible dependent child and no eligible spouse/domestic partner on file, your coverage will be updated to reflect child(ren) only coverage. If you are actively working on January 1, 2018, you will be defaulted to the 60% of base salary option for 2018 Long Term Disability (LTD).

10 The Wellness Screening Program Plan Changes and Important Information Annual Benefits Enrollment Get Help Choosing the Best Coverage for You Get Help Choosing the Best Coverage for You During Annual Enrollment, you ll find the following tools and more on the Live Well at Accenture website to help you make your coverage decisions: Compare Your Medical Options: Review the benefits of up to three plans at the same time. Estimate and Compare Medical Expenses by Option: Compare your estimated total annual medical expenses under each plan. Estimate your Health Care Flexible Spending Account Expenses: Calculate how much to deposit to a Health Care Flexible Spending Account to pay expenses that your medical or dental plan does not cover. And remember, you have access to Alex! AskAlex: Alex, our benefits expert, will walk you through the differences between a PPO, EPO and HDHP medical plan and which plan is right for you.

11 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Plan Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Dependent Verification The dependent verification helps Accenture manage rising health care costs by ensuring only eligible dependents are covered under our benefit plans. It benefits you by eliminating invalid plan expenses which helps to maintain lower premiums. If you add a new dependent to your medical, dental, or vision coverage during Annual Enrollment, you will receive a communication from the Accenture Benefits Center requesting you to provide documentation verifying your dependent is eligible for the plans. You will have 60 days to provide documentation or your dependent will be dropped from the plan. If your dependents were previously verified, you should still review any dependents you are covering and confirm they meet the dependent eligibility requirements in the Eligibility section of this guide. You will be asked to attest to their eligibility when you enroll. Additionally, you may be required to re-certify your spouse/ domestic partner or provide an updated working spouse affidavit. Please refer to the Working Spouse Surcharge and Spouse/Domestic Partner Dependent Status Re-certification topics in the Plan Changes and Important Information section for more information. You will also be attesting to any medical surcharges that may apply to you and/or your covered dependents when you enroll in benefits. Surcharges include the Working Spouse Surcharge and the Tobacco User Surcharge. See the 2018 Medical Surcharges section of this Guide for surcharge costs. Prev Next

12 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Plan Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Who Is Eligible for Coverage Eligible dependents under an Accenture medical, vision and/or dental plan include: Your same or opposite-sex spouse to whom you are legally married (not divorced or legally separated). Your same or opposite-sex domestic partner; provided all of the following criteria are met: a. Your partner is 18 years or older. b. Neither of you is married or in a domestic partner relationship with anyone else. c. You are not related to each other by a degree of closeness that would prohibit legal marriage in the state in which both of you reside. d. You live together. e. You are in an exclusive, committed relationship that is intended to be permanent, and you have agreed to be mutually responsible for each other s common welfare (as demonstrated by partnership registration or license, or legal or financial interdependence). Any of the following children who are under age twenty-six (26): a. Your natural child or legally adopted child (including a child placed with you for adoption). b. A stepchild or child for whom you are the legal guardian. c. A foster child. d. A child of your domestic partner or same-sex spouse. e. A child who is the subject of a Qualified Medical Child Support Order (QMCSO). An unmarried child of any age who receives at least one-half his or her support from you and who is mentally or physically incapable of self-sustaining employment as of the date the child otherwise attains any applicable maximum age under the Plan, provided they were covered under an Accenture medical, vision and/or dental plan when they became disabled. While eligible dependent children can be covered to age 26 under the medical, vision and dental plans, they can only be covered to age 23 under the Dependent Life and AD&D Plan. Please see the Dependent Life and AD&D Summary Plan Description for the plan s comprehensive definition of dependent. Please be aware that grandchildren are not eligible dependents for our plans. If one of your dependents has a child (i.e. your grandchild), none of your grandchild s expenses (including the costs for the birth) are covered.

13 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Plan Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Summary of Benefits and Coverage (SBC) Choosing health care coverage is an important decision. As part of the Affordable Care Act, Accenture is required to provide employees with a Summary of Benefits and Coverage (SBC) for each of the medical plans. The SBC summarizes important information about each plan to aid you in making an informed choice. The standardized format helps you compare benefits across plans. To review the SBCs for the medical plans, access the Live Well at Accenture website during Annual Enrollment.

14 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Plan Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Medical Plan Options To give employees more choice for their medical coverage, Accenture is adding two new High Deductible Health Plans (HDHP) and one new Exclusive Provider Organization (EPO) plan for Aetna, Blue Cross Blue Shield and Cigna PPO Medical Plans PPO medical plans let you decide whom to see for different medical needs. Preventive care is covered at 100% if you use in-network providers. You ll pay a deductible (based on your annual salary) and coinsurance (a percentage of the cost of care) for other medical services. If you decide to use an out-of-network provider, you will pay more of the cost through your deductible and coinsurance. Preventive care is not covered if you use an out-of-network provider. The PPO plans cover you wherever you are. If you re traveling and need medical care, you can use a network provider in that area and receive in-network benefits for covered services. If you can t access a network provider, out-of-network benefits are still available for covered services. Accenture offers PPO medical plans from three different providers - Aetna, Blue Cross Blue Shield and Cigna. (NOTE: Only the Blue Cross Blue Shield PPO plan is available in Puerto Rico.) Although there are generally no differences between the medical services covered by the different PPO providers, the network of doctors and hospitals may differ. Please refer to the Medical Plan Comparison section of this Guide for more plan details. Also see the Carrier Network sections of this Guide as the BCBS medical plans will use different networks in certain locations. Aetna EPO Medical Plan The EPO plan will work similarly to our PPO plans except there are no out-of-network benefits. With an EPO, you must receive health care services exclusively from health care providers contracted in the Aetna Premier Care Network Plus network. This network is filled with primary care doctors, specialists, and facilities specially chosen for cost and quality standards. Please note: if you are considering the Aetna EPO plan and retire in 2018, the Aetna EPO will not be available as a retiree medical plan option. Aetna, Blue Cross Blue Shield and Cigna High Deductible Health Plans (HDHP)/Health Savings Account In addition to the Aetna HealthFund HDHP, Accenture will offer HDHPs for Blue Cross Blue Shield (BSBC) and Cigna. (NOTE: The HDHPs are not available in Puerto Rico.) The HDHP offers lower premiums but higher deductibles. The HDHP is similar to our PPO plans as it has in-network/ out-of-network providers, covers preventative care and limits your outof-pocket expenses. However, there are two major differences that you should be aware of: If you are covering yourself and another family member in an HDHP, you will need to meet the family deductible of $3,000 (as opposed to the individual $1,500 deductible) before the plan begins to pay coinsurance. For the PPO plans, only one member of your family needs to reach the individual deductible, and then the plan will begin to pay coinsurance for that member s eligible medical expenses. For the HDHP, non-preventive prescription drugs are subject to the annual deductible. In the PPO plans, costs for prescription drugs are not subject to the annual deductible. Please refer to the Medical Plan Comparison section of this guide for more plan details. The HDHP is paired with a Health Savings Account (HSA). (NOTE: The Health Savings Account is not available in Puerto Rico.) You can make pre-tax contributions to an HSA via payroll deduction if you are enrolled in an HDHP. You can use the HSA to pay for health care expenses for you, your spouse and your eligible tax dependents or save for future health expenses. Accenture will contribute $500 to your HSA if you are covering yourself only and $1,000 if you are covering another family member. This can be used to offset a portion of the HDHP deductible if you choose. You will receive your full Accenture contribution in January. If you enroll in an HDHP during the year due to a qualified life event or as a new hire, the Accenture contribution will be prorated based on when you join the plan.

15 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Plan Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Unlike a Flexible Spending Account, HSA balances will roll over each year. Also, the HSA is yours to keep even if you leave Accenture. If you retire or change jobs, the HSA funds move with you. You can also name a beneficiary to inherit your account. The Accenture-sponsored HSA is administered by PayFlex. Important: Health Care Flexible Spending Account limitations If you enroll in a 2018 Health Care Flexible Spending Account (FSA) and an HDHP, your FSA will be a Limited Purpose FSA, which is limited to reimbursements for dental and vision expenses until the annual deductible is met. Please take this into account when estimating your FSA expenses for HSA Contribution limits: Each year the IRS sets annual contribution limits. The IRS annual limit applies to all HSA contributions made during the calendar year, including any Accenture contribution as well as any contribution you make. Maximum Contribution Per Year 2018 Employee-only coverage $3,450 Family coverage $6,900 Employees age 55 or older can also make catch-up contributions up to an additional $1,000 in Note: HSA transfers from another HSA do not apply to the IRS annual maximum unless you had contributions taken in the same calendar year. If you and/or your spouse make contributions to multiple HSA accounts, you are responsible to ensure your combined contributions do not exceed the IRS annual contribution limits. Additional Considerations If you are considering an HDHP, please take into account the following considerations when making your decision: While domestic partners, children of a domestic partner and adult children up to age 26 can be covered in an HDHP medical plan, per IRS rules you may not be able to use HSA funds to pay for their health care expenses unless they qualify as federal tax dependents where you provide over 50% financial support. Please refer to Internal Revenue Code Section 502 for more information. If you are considering an HDHP and plan to retire in 2018, the HDHPs will not be available as a retiree medical plan option. If you do not remain in an HDHP for one year, your HSA contributions in the given tax year may be subject to normal income taxes and a 10% penalty per IRS rules. Please see the High Deductible Health Plan and Health Savings Account Overview document on the Live Well at Accenture website during Annual Enrollment for more detailed information on HSAs including qualifying for an HSA, HSA contributions and withdrawals, how to use your HSA funds, the PayFlex card, investing HSA funds, tax reporting and other important information.

16 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Plan Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Prescription Drug Plan Prescription drug coverage is automatically included when you enroll in one of Accenture s medical plans. For people that enroll in a PPO, EPO or an HDHP the prescription drug plan is administered by Express Scripts. For those in a Kaiser medical plan, Kaiser also provides prescription drug coverage. For the HDHP, non-preventive prescription drugs are subject to the annual deductible. Preventive drugs are not subject to the annual deductible. In the PPO and EPO plans, costs for prescription drugs are not subject to the annual deductible. For the HDHPs, PPO and EPO plans, in-network prescription drug out-of-pocket costs apply toward the in-network medical out-of-pocket maximum. There are different costs for a medication when you fill a prescription for Generic, Preferred Brand and Non-preferred Brand drugs. Generic medications are your lowest-cost options and Non-preferred Brand medications are the highest-cost options. If your medication is placed in Preferred Brand or Non-preferred Brand tiers, you may want to check to see if there is a Generic option available. All Generic and certain Brand contraceptives are paid for 100% by the plan. Maintenance drugs help in the treatment of chronic illnesses, such as heart conditions, allergies, high blood pressure, and arthritis. You will need to purchase maintenance medication through mail order, and this will save you money. Alternatively, you can use the 90-day at Retail program through Walgreens or CVS. You may fill an initial prescription and obtain 2 refills through a retail pharmacy. However, after that you must use mail order or the 90-Day at Retail program.

17 Medical Plans Comparison The annual deductible is the amount you pay in a calendar year before the plan begins to pay benefits. Coinsurance is your share of the costs for a covered service after your annual deductible is met. The annual out-of-pocket maximum is the most you will pay in deductible and coinsurance in a calendar year before the plan pays 100% of the cost of covered services for the remainder of the year. For the out-of-network out-of-pocket maximum however, you are also responsible for amounts above reasonable and customary costs. Aetna, Blue Cross Blue Shield, Cigna PPO Plans (NOTE: Only the Blue Cross Blue Shield PPO Plan is available in Puerto Rico.) Aetna EPO Plan (NOTE: The Aetna EPO Plan is not available in Puerto Rico.) Aetna HealthFund, Blue Cross Blue Shield BlueEdge and Cigna HDHP Plans (NOTE: The HDHPs are not available in Puerto Rico.) Provider Network Aetna All US Locations: Aetna Choice POS II Blue Cross Blue Shield Georgia: Blue Open Access POS Washington DC Metro Area: BlueChoice Advantage Open Access Puerto Rico: Triple S (PPO only) All other US locations: PPO Network Cigna All US Locations: Open Access Plus w/ Care Link Aetna All US locations: Aetna Premier Care Network Plus (Plan may be restricted in limited rural areas) Aetna HealthFund All US Locations: Aetna Choice POS II Blue Cross Blue Shield BlueEdge Georgia: Blue Open Access POS Washington DC Metro Area: BlueChoice Advantage Open Access All other US locations: PPO Network Cigna All US Locations: Open Access Plus w/ Care Link Please note that the provisions below reflect the benefits that are applicable if network providers are used. For out-of-network benefits, please see the full 2018 Medical Plans Comparison document on the Live Well at Accenture website. Plan Provision In-Network In-Network In-Network Health Savings Account - Contribution from Accenture Not Applicable Not Applicable All Salary Levels You only: $500 You plus Dependents: $1,000 (The full Accenture contribution is deposited in January. If you enroll in an HDHP during the year due to a qualified life event or as a new hire, the Accenture contribution will be prorated based on when you join the plan.)

18 Aetna, Blue Cross Blue Shield, Cigna PPO Plans (NOTE: Only the Blue Cross Blue Shield PPO Plan is available in Puerto Rico.) Aetna EPO Plan (NOTE: The Aetna EPO Plan is not available in Puerto Rico.) Aetna HealthFund, Blue Cross Blue Shield BlueEdge and Cigna HDHP Plans (NOTE: The HDHPs are not available in Puerto Rico.) Plan Provision In-Network In-Network In-Network Annual Deductible Office visits, tests, hospitalization, and other services Salary Under $100,000 You only: $350 You plus Dependents: $700 Salary $100,000 to $250,000 You only: $600 You plus Dependents: $1,200 Salary Under $100,000 You only: $350 You plus Dependents: $700 Salary $100,000 to $250,000 You only: $600 You plus Dependents: $1,200 All Salary Levels You only: $1,500 You plus Dependents: $3,000 You must meet the full family deductible (You plus Dependents) before coinsurance begins. Salary Over $250,000 You only: $800 You plus Dependents: $1,600 Salary Over $250,000 You only: $800 You plus Dependents: $1,600 Coinsurance Office visits, tests, hospitalization, and other services Diagnostic X-rays & Lab Services Out-of-Pocket Maximum Office visits, tests, hospitalization, and other services Salary Under $100,000 You only: $3,350 You plus Dependents: $6,700 Salary $100,000 to $250,000 You only: $3,900 You plus Dependents: $7,800 Salary Under $100,000 You only: $3,350 You plus Dependents: $6,700 Salary $100,000 to $250,000 You only: $3,900 You plus Dependents: $7,800 All Salary Levels You only: $4,500 You plus Dependents: $9,000 (In-Network Prescription Drugs costs are included) Salary Over $250,000 You only: $4,100 You plus Dependents: $8,200 Salary Over $250,000 You only: $4,100 You plus Dependents: $8,200 (In-Network Prescription Drugs costs are included) (In-Network Prescription Drugs costs are included)

19 Aetna, Blue Cross Blue Shield, Cigna PPO Plans (NOTE: Only the Blue Cross Blue Shield PPO Plan is available in Puerto Rico.) Aetna EPO Plan (NOTE: The Aetna EPO Plan is not available in Puerto Rico.) Aetna HealthFund, Blue Cross Blue Shield BlueEdge and Cigna HDHP Plans (NOTE: The HDHPs are not available in Puerto Rico.) Plan Provision In-Network In-Network In-Network Overall Lifetime Plan Benefit Maximum Unlimited except as specifically noted Unlimited except as specifically noted Unlimited except as specifically noted Pre-Existing Condition No Exclusions No Exclusions No Exclusions Preventive Care Office visits, routine tests, and immunizations Plan pays 100% Plan pays 100% Plan pays 100% Emergency Room Maternity Office visits, Ultrasounds, Lab Services, Confinement Fertility Lifetime Maximum Benefit: $20,000 per family Combined total of benefits received from all medical plans for medical services, excluding pharmacy. Contact WINFertility to preauthorize fertility treatment before receiving medical services or pharmacy benefits. Lifetime Maximum Benefit: $20,000 per family Combined total of benefits received from all medical plans for medical services, excluding pharmacy. Contact WINFertility to preauthorize fertility treatment before receiving medical services or pharmacy benefits. Lifetime Maximum Benefit: $20,000 per family Combined total of benefits received from all medical plans for medical services, excluding pharmacy. Contact WINFertility to preauthorize fertility treatment before receiving medical services or pharmacy benefits.

20 Aetna, Blue Cross Blue Shield, Cigna PPO Plans (NOTE: Only the Blue Cross Blue Shield PPO Plan is available in Puerto Rico.) Aetna EPO Plan (NOTE: The Aetna EPO Plan is not available in Puerto Rico.) Aetna HealthFund, Blue Cross Blue Shield BlueEdge and Cigna HDHP Plans (NOTE: The HDHPs are not available in Puerto Rico.) Plan Provision In-Network In-Network In-Network Skilled Nursing Care Facility Combined in- and out-of-network maximum of 120 days per calendar year for Aetna and Cigna PPO members only. Home Health Care Combined in- and out-of-network maximum of 40 days per calendar year for Aetna and Cigna PPO members only. Chiropractic Care Combined in- and out-of-network maximum of 20 visits per calendar year. Combined in- and out-of-network maximum of 120 days per calendar year. Combined in- and out-of-network maximum of 40 days per calendar year. Combined in- and out-of-network maximum of 20 visits per calendar year. Combined in- and out-of-network maximum of 120 days per calendar year for Aetna and Cigna HDHP members only. Combined in- and out-of-network maximum of 40 days per calendar year for Aetna and Cigna HDHP members only. Combined in- and out-of-network maximum of 20 visits per calendar year. Therapies Speech, Physical and Occupational Certification Requirements Please contact the carriers regarding precertification requirements for services as this will vary by plan provider. Please contact the carriers regarding precertification requirements for services as this will vary by plan provider. Please contact the carriers regarding precertification requirements for services as this will vary by plan provider.

21 Aetna, Blue Cross Blue Shield, Cigna PPO Plans (NOTE: Only the Blue Cross Blue Shield PPO Plan is available in Puerto Rico.) Aetna EPO Plan (NOTE: The Aetna EPO Plan is not available in Puerto Rico.) Aetna HealthFund, Blue Cross Blue Shield BlueEdge and Cigna HDHP Plans (NOTE: The HDHPs are not available in Puerto Rico.) Plan Provision In-Network In-Network In-Network Prescription Drugs* Retail: 1 Month Supply You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $10 Min/$20 Max Preferred Brand: 25% $40 Min/$60 Max Non-preferred Brand: 25% $60 Min/$80 Max You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $10 Min/$20 Max Preferred Brand: 25% $40 Min/$60 Max Non-preferred Brand: 25% $60 Min/$80 Max Subject to annual deductible for non-preventive prescription drugs You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $10 Min/$20 Max Preferred Brand: 25% $40 Min/$60 Max Non-preferred Brand: 25% $60 Min/$80 Max Prescription Drugs* Mail Order: 3 Month Supply You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $25 Min/$50 Max Preferred Brand: 25% $100 Min/$150 Max Non-preferred Brand: 25% $150 Min/$200 Max You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $25 Min/$50 Max Preferred Brand: 25% $100 Min/$150 Max Non-preferred Brand: 25% $150 Min/$200 Max Subject to annual deductible for non-preventive prescription drugs You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $25 Min/$50 Max Preferred Brand: 25% $100 Min/$150 Max Non-preferred Brand: 25% $150 Min/$200 Max Prescription Drugs* Walgreens/CVS 90 Day at Retail (All PPO Plans, HDHPs and Aetna EPO) You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $30 Min/$60 Max Preferred Brand: 25% $120 Min/$180 Max Non-preferred Brand: 25% $180 Min/$240 Max You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $30 Min/$60 Max Preferred Brand: 25% $120 Min/$180 Max Non-preferred Brand: 25% $180 Min/$240 Max Subject to annual deductible for non-preventive prescription drugs You Pay Generic and certain Brand Contraceptive: $0 Generic Drug: 25% $30 Min/$60 Max Preferred Brand: 25% $120 Min/$180 Max Non-preferred Brand: 25% $180 Min/$240 Max *Prescription Drugs for all PPO, EPO and HDHP plans are administered by Express Scripts. For the Kaiser EPO plan prescription drug costs, please contact the plan directly or refer to the 2018 Kaiser EPO Summary of Benefits and Coverage document which will be available in the Knowledge Library on the Live Well at Accenture website during Annual Enrollment.

22 The Cost of Medical Coverage The cost of your medical coverage in 2018 will be affected by 1) the plan you elect, 2) the number of people you cover, 3) if you and your covered spouse/domestic partner participate in the Wellness Screening prior Annual Enrollment, and 4) if you are subject to one or both of the medical surcharges Medical Premiums Medical Coverage You Spouse/Domestic Partner Each Child* High Deductible Health Plan (HDHP) Aetna HealthFund, Blue Cross Blue Shield BlueEdge or Cigna Preferred Provider Organization Plan (PPO)** Aetna, Blue Cross Blue Shield or Cigna EPO Plan Aetna $ $1, $ $1, $1, $ $ $1, $ Local Health Plans Kaiser EPO (Atlanta, Baltimore, Denver, Los Angeles, San Francisco, Washington Metro) $1, $1, $ Kaiser Added Choice POS (Hawaii) $1, $1, $ *Dependent Premium Maximum Costs Although you can cover all of your eligible dependents, you will not be charged for more than six dependents a spouse/domestic partner and five children OR six children. **Only the Blue Cross Blue Shield PPO Plan is available in Puerto Rico. Wellness Screening If you complete the wellness screening and consent, you will receive a $150 medical premium reduction for the following calendar year. If you are covering a spouse/domestic partner and you both complete the wellness screening and consent, you will receive a total medical premium reduction of $ Medical Surcharges Working Spouse Tobacco User You will pay an additional $1,200 to cover a spouse/domestic partner who declines medical coverage available from his or her employer. If your spouse/domestic partner does not have coverage available or works for Accenture, the working spouse surcharge does not apply. If you change your Working Spouse Surcharge status from Yes, the Working Spouse Surcharge applies to No, the Working Spouse Surcharge does not apply, you will be required to submit an updated affidavit after Annual Enrollment for the election change to take effect in You will pay an additional $500 if you or any covered family members use tobacco products. You will not be assessed the surcharge if you plan on participating in a smoking cessation program during the year. If a medical condition exists that prevents participation in such a program, contact the Benefits Center.

23 Introduction Health Coverage Other Insurance Plans Dependent Verification Saving for Retirement Other Programs EyeMed Vision Plan Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Plan Medical Plans Comparison The Cost of Medical Coverage EyeMed offers a network of over 61,000 eye care providers which includes optometrists, ophthalmologists, opticians, and optical retailers such as LensCrafters, Sears Optical, Target Optical, JC Penney Optical and most Pearle Vision locations. The plan covers one routine eye exam every 12 months, lenses or contact lenses once every 12 months, and frames once every 24 months (subject to plan limits). Other features of the plan include discounts on additional eyewear after the initial benefit is used, discounts on laser vision correction procedures and replacement contact lenses. For a full list of EyeMed s covered services and additional discounts, access the Live Well at Accenture website. Vision Vision Coverage Dental EyeMed Vision Plan Passive Preferred Provider Organization (PPO) You Spouse/ Domestic Partner Each Child* $63.36 $85.44 $41.28 *Dependent Premium Maximum Costs Although you can cover all of your eligible dependents, you will not be charged for more than six dependents a spouse/domestic partner and five children OR six children. Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Print Send Exit Checklist Helpful Websites and Phone Numbers Prev Next

24 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Costs Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Dental You have two options for dental coverage - the Aetna Passive Preferred Provider Organization (PPO) Plan and the Aetna Dental Maintenance Organization (DMO). (NOTE: Only the Passive PPO Plan is available in Puerto Rico.) Passive Preferred Provider Organization (PPO) The Aetna Dental Passive PPO Plan pays a percentage of reasonable and customary expenses (or negotiated fees if a network provider is used), including 100% of preventive care services for up to two annual visits. The plan pays 80% for dental treatments, replacement work, periodontics, and oral surgery after an annual $50 deductible is met. The plan also covers 80% of orthodontia expenses and temporomandibular joint disorder (TMJ) services after a separate combined $50 orthodontia/tmj deductible is met. There is a $2,000 per person annual benefit maximum for dental services and a $2,500 per person combined lifetime benefit maximum for orthodontia and TMJ services. Your benefits under the plan are not affected if you use a dentist outside Aetna s PPO network. However, because network dentists agree to charge lower, negotiated rates for covered services, the amount you pay in coinsurance will be lower if you use a network dentist. Dental Maintenance Organization (DMO) The Aetna DMO covers expenses for most dental services with no annual deductibles and no benefit maximums. To be eligible for benefits, services must be received from a provider in Aetna s DMO network. The plan pays 100% of preventive care services for up to two annual visits. The plan pays 80% of basic and major services, and 60% of orthodontic services. Temporomandibular Joint Disorder (TMJ) services are not covered. At the time you enroll in the plan, you must elect a primary care dentist for each covered family member. (You can change your primary care dentist during the year by contacting Aetna Customer Service.) Because DMO providers are not available in some states and limited in others, you must review the DMO providers in your area before you decide to enroll in the plan.

25 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Costs Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program The Aetna DMO has providers in the following states. Arizona Hawaii Massachusetts New York Texas Arkansas Illinois Michigan North Carolina Utah California Idaho Minnesota Ohio Virginia Colorado Indiana Missouri Oklahoma Washington Connecticut Iowa Nebraska Oregon West Virginia Delaware Kansas Nevada Pennsylvania Wisconsin Florida Kentucky New Jersey Rhode Island Georgia Maryland New Mexico Tennessee For More Information For more information about the Aetna Dental PPO Plan and the Aetna DMO as well as a comparison of the plans, access the Live Well at Accenture website during Annual Enrollment. Dental Coverage You Spouse/ Domestic Partner Each Child* Aetna Dental PPO Plan** $ $ $ Aetna DMO Plan $ $ $ *Dependent Premium Maximum Costs Although you can cover all of your eligible dependents, you will not be charged for more than six dependents a spouse/domestic partner and five children OR six children. **Only the Aetna Dental PPO Plan is available in Puerto Rico.

26 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Costs Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Flexible Spending Accounts Flexible Spending Accounts allow you to use before-tax dollars to pay health care expenses not covered by the medical and dental plans, and dependent day care expenses for your eligible dependents. NOTE: Flexible Spending Accounts are not available in Puerto Rico. Health Care Flexible Spending Account There are two types of Health Care Flexible Spending Accounts (FSA): A general purpose Health Care FSA and a limited purpose Health Care FSA. The type of Health Care FSA is determined by your medical plan enrollment. For those without Accenture medical plan coverage or in a PPO, EPO or POS medical plan, your Health Care FSA will be a general purpose Health Care FSA. For HDHP medical plan members, your Health Care FSA will be a limited purpose FSA. The general purpose Health Care FSA allows you to be reimbursed for eligible medical, prescription drug, dental, and vision care expenses incurred during the benefit plan year. With a limited purpose Health Care FSA, you are only reimbursed for dental and vision care expenses incurred during the benefit plan year until you meet your annual deductible in the Aetna HealthFund. Please refer to the Aetna HealthFund/HSA section of this guide for more information on Health Care FSA considerations. You can use a Health Care Flexible Spending Account to reimburse eligible health care expenses you incur during the year for yourself and your eligible dependents. Eligible expenses can include health care expenses not paid by a medical, vision or dental plan, including deductibles and coinsurance. Expenses must be incurred during the period your account is open. The definition of an eligible dependent is someone who is reliant on you for more than half of his or her financial support and can include: Your spouse, son, daughter, father, mother, niece, nephew, aunt, uncle, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law. Individuals who have your residence as their principal place of dwelling and are members of your household during the current tax year. Eligible dependents do not include domestic partners, children of domestic partners or adult children unless they qualify as tax dependents under Internal Revenue Code Section 152. The annual maximum amount you can contribute to a Health Care Flexible Spending Account is $2,600 per year. You will receive a PayFlex FSA debit card if you are enrolling in the HSA for the first time. For general purpose Health Care FSA members, the PayFlex debit card can only be used for prescription expenses. The general purpose FSA is automatically set up to reimburse your eligible expenses from an Accenture medical, dental and/or vision plan once processed by the carrier. If you enroll in a 2018 Health Care Flexible Spending Account and you have a remaining balance in a 2017 account as of December 31, 2017, up to $500 will automatically carry over into If you have a balance less than $50 at December 31, 2017 in the Health Care Flexible Spending Account and you do not enroll in a 2018 Health Care Flexible Spending Account, it will not carryover to Amounts exceeding $500 without claims filed by the deadline will be forfeited.

27 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Costs Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Dependent Day Care Flexible Spending Account You can use a Dependent Day Care Flexible Spending Account to reimburse yourself for the cost of services to care for an eligible dependent. Care can be provided in or outside your home and, in certain situations, by a relative. An eligible dependent can include: Your children under age 13 who live at your home more than one-half of the calendar year. A disabled spouse or other dependents, as previously defined in the Health Care Flexible Spending Account section, who are physically or mentally incapable of self-care, live at your home more than one-half of the calendar year and spend at least eight hours per day in your household. The maximum annual amount you can contribute to a Dependent Day Care Flexible Spending Account is $5,000 per year. Dependent Day Care Accounts are subject to IRS rules that limit the amount highly compensated employees can contribute to an account for the calendar year. Although the maximum contribution is $5,000, you may be limited to a lower contribution if you are considered highly compensated for The Backup Dependent Care program provides each US employee with up to 80 hours of backup dependent care each fiscal year through Bright Horizons. Since this program is subsidized by Accenture, the Accenture cost of the program may be taxable to you. If you participate in both the Backup Dependent Care program and the Dependent Day Care FSA, you may be subject to imputed income taxes. If the Accenture cost of the Backup Dependent Care program and the amount that you elect for the Dependent Day Care FSA is greater than $5,000, the excess over $5,000 may be reported as imputed income in 2018.

28 Dependent Verification Eligibility Summary of Benefits and Coverage (SBC) Medical Plan Options Prescription Drug Costs Medical Plans Comparison The Cost of Medical Coverage Vision Dental Passive Preferred Provider Organization (PPO) Dental Maintenance Organization (DMO) Flexible Spending Accounts Health Care Flexible Spending Account Dependent Day Care Flexible Spending Account Commuter Program Commuter Program The Commuter Program allows you to set aside pre-tax dollars to pay for qualified work-related transportation expenses, including parking costs and mass transit costs incurred as a result of commuting to and from work. Two plans are available to you with the Commuter Program and you can take advantage of one or both plans. The Transit Account allows you to order transit products (e.g. trains, buses, van pooling passes) directly from the provider. The Parking Account allows you to order a prepaid parking check card, have your parking provider paid directly, request a voucher or enroll in the parking reimbursement program. Depending on your election, products are mailed directly to your home or provider each month. Once you re enrolled in the program via the PayFlex site, the monthly amount of your transit or parking purchases will be automatically deducted from your future paychecks. Please note: once an order has been processed, there can be no refunds. Your elected amount, up to the Federal monthly pre-tax limit, will be deducted from your pay before taxes are withheld. For 2017, the pre-tax monthly limit is $255 for mass transit and $255 for parking. Any amount above the Federal monthly pre-tax limit will be deducted from your pay in after-tax dollars.

29 Basic Life and Accidental Death & Dismemberment (AD&D) Insurance Optional Life Insurance Optional Accidental Death & Dismemberment (AD&D) Insurance Long Term Disability Insurance Dependent Life and Accidental Death & Dismemberment (AD&D) Insurance Hyatt Legal Plan Group Personal Excess Liability Coverage Other Insurance Plans Accenture offers a comprehensive benefits program to meet the differing needs of our employees. Using the Other Insurance Plans, you can create a coverage package based on your personal requirements. In some plans, you have a number of coverage options from which to choose; in others, you simply decide whether or not you want coverage. Prev Next

30 Basic Life and Accidental Death & Dismemberment (AD&D) Insurance Optional Life Insurance Optional Accidental Death & Dismemberment (AD&D) Insurance Long Term Disability Insurance Dependent Life and Accidental Death & Dismemberment (AD&D) Insurance Hyatt Legal Plan Group Personal Excess Liability Coverage Basic Life and Accidental Death & Dismemberment (AD&D) Insurance Accenture provides employees with Basic Life and Accidental Death & Dismemberment (AD&D) coverage equal to one times annual salary at no cost up to a maximum coverage limit of $1.5 million. Due to IRS regulations, employer-provided coverage over $50,000 is taxable imputed income. If your salary is $50,000 or more and you don t want the tax liability associated with imputed income, you can elect Accenture-provided Basic coverage of $50,000. Basic coverage pays a benefit if you die for any reason; in case of accidental death, basic coverage pays a benefit equal to two times your current coverage. Certain accidental injuries are also covered, and the accelerated death benefit lets you access a portion of your life insurance coverage if you become terminally ill. Options Annual Premium 1 times Annual Salary Paid by Accenture $50,000* Paid by Accenture *For people with an annual salary of more than $50,000 who want to eliminate taxes associated with imputed income.

31 Basic Life and Accidental Death & Dismemberment (AD&D) Insurance Optional Life Insurance Optional Accidental Death & Dismemberment (AD&D) Insurance Long Term Disability Insurance Dependent Life and Accidental Death & Dismemberment (AD&D) Insurance Hyatt Legal Plan Group Personal Excess Liability Coverage Optional Life Insurance Optional Life Insurance pays a benefit if you die for any reason. There is an accelerated death benefit which allows you to access a portion of your coverage if you become terminally ill. You can elect coverage from one to nine times your salary up to a maximum of $1.5 million. You pay the full premium for the coverage you elect. To increase your current Optional Life Insurance at Annual Benefits Enrollment, you will need to provide Evidence of Insurability if you increase coverage more than one salary level. Your election will not be effective until the insurance company has reviewed your application, and coverage could be denied due to a medical condition. If you elect coverage that requires Evidence of Insurability, you will automatically be sent a form to complete. Optional Life Insurance* You can elect from 1 to 9 times annual income. Per $1,000 of Coverage Your Age** Your Cost Under 20 $ to 24 $ to 29 $ to 34 $ to 39 $ to 44 $ to 49 $ to 54 $ to 59 $ to 64 $ to 69 $ and Over $ *Coverage can t be increased or elected for the first time during a Leave of Absence. **Age as of 12/31/2018.

32 Basic Life and Accidental Death & Dismemberment (AD&D) Insurance Optional Life Insurance Optional Accidental Death & Dismemberment (AD&D) Insurance Long Term Disability Insurance Dependent Life and Accidental Death & Dismemberment (AD&D) Insurance Hyatt Legal Plan Group Personal Excess Liability Coverage Optional Accidental Death & Dismemberment (AD&D) Insurance Optional Accidental Death & Dismemberment Insurance pays a benefit if you die as the result of an accident. Certain accidental injuries are also covered. You can elect coverage from one to nine times your salary up to a maximum of $1.5 million. You pay the full premium for the coverage you elect. You can elect any level of AD&D during Annual Benefits Enrollment without providing Evidence of Insurability. Optional Accidental Death & Dismemberment (AD&D) Insurance* You can elect from 1 times annual salary up to 9 times annual salary. Annual Premium $0.204 per $1,000 of Coverage *Coverage can t be increased or elected for the first time during a Leave of Absence Long Term Disability Insurance Long Term Disability coverage protects your income if you become disabled due to an illness or injury for an extended period of time. If you become disabled, benefits could continue until you recover or reach age 65, whichever comes first. Benefits may also be available if you participate in a rehabilitation program. Long term disability benefits begin after a 180-day waiting period of continuous disability. The waiting period begins on the date your doctor and the claims administrator agree you meet the applicable definition of disability for your employment classification. You automatically have coverage of 50% of your annual income up to a maximum monthly benefit of $15,000 paid by Accenture. You can elect one of the options below. Please see the Long-Term Disability section in the Plan Changes section of this Guide for more information and default plan rules. Long-Term Disability Insurance Annual Premium Basic Coverage: 50% of Base Salary (Maximum insured salary of $360,000) Buy-Up to 60% Coverage of Base Salary (Maximum insured salary of $300,000) Buy-Up to 66.7% Coverage of Base Salary (Maximum insured salary of $300,450) Buy-Up to 66.7% Coverage of Base Salary plus Average Bonus** (Maximum insured salary of $359,820) Paid by Accenture.125% of Base Salary.245% of Base Salary.295% of Base Salary plus Bonus **Average bonus will be the average of the Global Annual Bonus and Individual Performance Bonus (if eligible) from the previous two years. Note: Coverage does not continue during a Leave of Absence.

33 Basic Life and Accidental Death & Dismemberment (AD&D) Insurance Optional Life Insurance Optional Accidental Death & Dismemberment (AD&D) Insurance Long Term Disability Insurance Dependent Life and Accidental Death & Dismemberment (AD&D) Insurance Hyatt Legal Plan Group Personal Excess Liability Coverage Dependent Life and Accidental Death & Dismemberment (AD&D) Insurance Insurance pays a benefit to you if a covered dependent dies for any reason. If death is due to an accident, the plan pays a benefit of two times the current coverage. Certain accidental injuries are also covered. You can elect coverage for your eligible spouse/domestic partner of up to $250,000 each level of spouse/domestic partner coverage includes $15,000 of coverage for eligible children. You can also elect coverage of $15,000 for your eligible children only. Your premium for child(ren) coverage is the same regardless of the number of dependent children you cover. While you are not required to designate all of your dependents for dependent life and AD&D insurance coverage, if you do not have a spouse/domestic partner or dependent child on file who is eligible, your dependent life and AD&D insurance coverage will be canceled. However, if you have at least one eligible dependent child but no eligible spouse/ domestic partner on file, your coverage will be updated to reflect child(ren) only coverage. To increase coverage for your spouse/domestic partner at Annual Benefits Enrollment, you will need to provide Evidence of Insurability. Your election will not be effective until the insurance company has reviewed your application, and coverage could be denied due to a medical condition. If you elect coverage that requires Evidence of Insurability, you will automatically be sent a form to complete. Please review the dependent eligibility on the Live Well at Accenture website to ensure your dependents qualify for coverage. In general, only children under 23 years of age are eligible for this coverage. Options Spouse Coverage Child(ren) Coverage Annual Premium $0 $15,000 $16.21 $15,000 $15,000 $33.06 $25,000 $15,000 $45.55 $50,000 $15,000 $84.82 $100,000 $15,000 $ $150,000 $15,000 $ $200,000 $15,000 $ $250,000 $15,000 $ The maximum you can elect for spouse life coverage is the lesser of your employee life coverage (basic and optional) or $250,000.

34 Basic Life and Accidental Death & Dismemberment (AD&D) Insurance Optional Life Insurance Optional Accidental Death & Dismemberment (AD&D) Insurance Long Term Disability Insurance Dependent Life and Accidental Death & Dismemberment (AD&D) Insurance Hyatt Legal Plan Group Personal Excess Liability Coverage Hyatt Legal Plan The Hyatt Legal Plan provides a wide range of personal legal services, including: Court appearances Wills, guardianship or conservatorship matters Document review and preparation Real estate Refinancing of home, home equity loans, refinancing of a home (second or vacation home) Divorce, dissolution and annulment (contested and uncontested) Family matters for Accenture employees, their spouses/domestic partners and their dependent children If you use an attorney within the Hyatt network, covered services are provided with no additional attorney fees. If you use a non-network attorney, you ll be reimbursed for covered services based on a set fee schedule; you will be responsible for any difference between the plan s payment and the attorney s charge. You can only enroll in the Hyatt Legal Plan once a year during Annual Benefits Enrollment. You cannot change your coverage during the year at a Life Event. Hyatt Legal Plan Coverage $ Annual Premium Group Personal Excess Liability Coverage Group Personal Excess Liability Coverage provides worldwide liability coverage for a broad range of situations above and beyond your primary auto or homeowners insurance. Examples include primary residences, new or additional homes, automobiles and watercraft (including those that are hired or borrowed for less than 60 days), and expenses related to identity theft. The plan provides coverage for you, your spouse and relatives under age 25 in your care living in your household. After primary coverage limits are exhausted, the plan pays benefits for covered occurrences. If your primary insurance does not meet the minimum underlying limits, you are responsible for the gap in coverage. Therefore, if you are currently enrolled or enrolling for 2018, it is very important to review the chart of underlying limits. You can only enroll in Group Personal Excess Liability Coverage once a year during Annual Benefits Enrollment. You cannot change your coverage during the year at a Live Event. For more information about the plan, access the Live Well at Accenture website. For specific questions, contact Mercer Voluntary Benefits at Personal Excess Liability Coverage Annual Premium $1 Million $ $2 Million $ $5 Million $ $10 Million $1, $15 Million $2, $20 Million $2, $25 Million $3,633.65

35 401(k) Match and Savings Plan Investment Opportunities Optional Investment Advice The 401(k) Match and Savings Plan The 401(k) Match and Savings Plan offers a number of features including employer-matching 401(k) contributions and a wide range of investment funds. You decide how much to contribute and how you want your money invested. You have the choice of two types of 401(k) accounts, a pretax 401(k) account and an after-tax Roth 401(k) account. (NOTE: The Roth 401(k) is not available in Puerto Rico.) You can contribute up to 50 percent of your salary to one or a combination of both accounts, up to the IRS maximum ($18,000 for 2017). If you are age 50 or older, you can contribute an additional amount to your 401(k) account called a catch-up contribution. The IRS maximum for a catch-up contribution is $6,000 for (NOTE: Puerto Rico employees are only eligible to contribute up to an additional $1,500 as catch-up in 2017). Employee Contributions: You are eligible to elect 401(k) contributions on your first day of work. Employer Matching 401(k) Contributions: You are eligible for the employer-matching 401(k) contribution on the January 1 or July 1 following the date you complete one year of service and you are at least age 21. If you are eligible to receive an employer-matching 401(k) contribution, Accenture will make a contribution to your account each pay period that you make a 401(k) contribution. You are encouraged to spread your 401(k) contributions, and thus your matching contributions, throughout the year to maximize your investment strategy. Investment Opportunities You choose when to begin saving, how much to save, and the investment funds that will help you reach your retirement savings goals. You have the opportunity to develop an investment strategy that suits your personal risk tolerance. Accenture offers more than 25 investment funds spread over five asset classes that range from low risk to high risk. You also have the option of enrolling in a self-directed brokerage account with access to mutual funds, exchange traded funds and stocks. While this option provides the most investment flexibility, it is not for everyone. It is designed for investors who have a good understanding of investment markets and a sound knowledge of investment principles. Optional Investment Advice Accenture offers two investment advice programs through Aon Hewitt Financial Advisors. If you re comfortable actively managing your investments, Online Advice provides personalized investment recommendations that you can implement yourself. All fees are paid by Accenture; there is no cost to you to use Online Advice. If you prefer professional help to keep your investments on track, these services are available for a special Accenture negotiated rate. To learn more about Aon Hewitt Financial Advisors Personal Online Advice and Professional Management, access the Live Well at Accenture website. On the home page, select the Retirement tab, and scroll over Tools & Information in the green bar; then make your selection from the drop down box.

36 Employee Assistance Program Developmental Disabilities Caregiver Resource Teladoc Best Doctors Accenture Active Employee Assistance Program (EAP) Accenture is committed to helping you maintain a healthy and fulfilling life and is pleased to offer a benefit called the Employee Assistance Program (EAP). You are automatically enrolled in and have access to this free and confidential program. The EAP is a benefit paid for by Accenture to help you find the resources you need to solve personal problems such as issues with family, alcohol, drugs, emotions, stress and legal or financial questions. All employees and their household members and dependents whether living at home or not are able to use EAP. The EAP provides you with up to three face-to-face sessions per issue with a mental health or substance abuse professional and unlimited telephone consultations with a licensed clinician. For more information contact Cigna EAP at or access the website at and log in using the employer ID accenture. Developmental Disabilities Caregiver Resource Accenture employees have free access to Rethink, a resource for caregivers of people with developmental disabilities. Rethink provides over 1,500 step-by-step instructional videos, hundreds of teaching materials and resources, peer support, expert webinars and educational events, data progress tracking, care coordination, and live one-on-one tele-consultation sessions with behavioral experts. About Rethink: Rethink is applicable for a variety of developmental disabilities, including but not limited to Autism, ADD, ADHD, Down Syndrome, and applies to all ages from diagnosis to adulthood. Employees or their families engage with Rethink online at home via a secure website, answer an assessment questionnaire to determine the child s needs and developmental level, and an individualized treatment plan is created for the child from a library of over 1,500 skill-based videos. There are also gamified teaching tools for children. The platform allows care coordination between parents, other caregivers and school professionals by tracking the child s performance online longitudinally over time. Parents can also access up to 7 hours of just-in-time teletherapy sessions with certified ABA specialists via the online platform. For more information or to begin using this program contact Rethink at or access the website at

37 Employee Assistance Program Developmental Disabilities Caregiver Resource Teladoc Best Doctors Accenture Active You will automatically be eligible for Teladoc, Best Doctors, and Accenture Active if you enroll in an Accenture medical plan. Teladoc Teladoc is a service that provides you with access to consulting physicians in the Teladoc network 24/7/365 regardless of where you are. Teladoc physicians can answer medical questions and inform patients when their illnesses require a visit to a primary care physician. Teladoc physicians treat a host of non-emergency conditions and in certain instances can write a prescription and phone it in to any US pharmacy you designate. You pay $40 each time you consult a Teladoc physician, not including the cost of prescription. Your payment will automatically be sent to your medical plan to apply to your deductible and coinsurance. Best Doctors Best Doctors gives you access to advice from the world s leading physicians for everything from minor surgery to serious issues. With Best Doctors, you can have an expert physician review your diagnosis and treatment plan, ask basic medical questions, and even get help finding a local physician who is right for you. There is no cost to use this service. Best Doctors services include: In-Depth Medical Review Have your medical case fully reviewed by one of the world s best doctors with the Best Doctors patented InterConsultation service. Get a detailed report and a confidential recommendation about your diagnosis and/or treatment plan. Ask the Expert Get personalized answers to basic questions about a diagnosis or treatment options. Simply submit your questions to Best Doctors and receive guidance from an expert physician. Find a Best Doctor Need a pediatrician? Want the best surgeon in your area? Looking for a medical specialist? Best Doctors can help you locate the right doctor. Critical Care For critical situations or illnesses, call Best Doctors for help making decisions during difficult times. Treatment Decision Support Get support to help you understand all your options when considering surgery or other medical procedures. Accenture Active Accenture Active is a wellness program that brings the latest in digital health to your fingertips and rewards you for the little things you do every day to improve your health. Accenture Active is an easy-to-use mobile app powered by Jiff that encourages Accenture employees and their spouses/domestic partners enrolled in Accenture s medical plan to set their own unique, individual health goals, select programs and track their health and earn points along the way. Once you download the app and set a goal, Accenture gives you $150 in credit to choose from a variety of digital health tracking devices, apps, or services. You can choose from a variety of programs designed to target key health behaviors, like physical activity, nutrition, brain health, and even team fitness challenges. You ll also have access to your medical provider s personalized health coaching and condition management programs. You ll also earn points for participation in programs and can redeem them for a variety of rewards - up to $300 per person per year.

38 Introduction Health Coverage Other Insurance Plans During Annual Benefits Enrollment, you should enroll in the insurance and programs that you need for Use this checklist to determine what benefits you and your eligible dependents might need. Saving for Retirement Other Programs Choices You Can Make at Annual Benefits Enrollment or During the Year at an Eligible Life Event Medical Coverage Vision Coverage Dental Coverage Life Insurance Accidental Death & Dismemberment Insurance Dependent Life and Accidental Death & Dismemberment Insurance Long Term Disability Insurance Flexible Spending Accounts Choices You Can Make Only During Annual Benefits Enrollment Hyatt Legal Plan Group Personal Excess Liability Coverage Choices You Can Make Anytime During the Calendar Year Health Savings Account (only if you are enrolled in an HDHP) 401(k) Contributions Commuter Program Every effort has been made to ensure the accuracy of this information. However, if there is any inconsistency between this information or any verbal representation and the applicable plan document, the terms of the applicable plan document will control. Information provided may not address every situation and is intended to summarize information regarding the benefits plans. Accenture is not able to give legal or tax advice. Accenture reserves the right, in its sole discretion, to amend, modify or terminate any of its benefit plans at any time. Print Send Exit Checklist Helpful Websites and Phone Numbers Prev Next

39 Annual Benefits Enrollment and Benefits Questions Live Well at Accenture Website or Network Providers PPO, EPO and HDHP Medical Plans and Dental Plans Aetna Medical and Dental Plans Aetna Medical Networks: Aetna PPO Network: All US Locations - Aetna Choice POS II Aetna EPO Network: All US Locations - Aetna Premier Care Network Plus (Plan may be restricted in limited rural areas) Aetna HDHP Network: All US Locations - Aetna Choice POS II Aetna Dental Networks: Aetna Dental PPO Network: Dental PPO/PDN with PPO II Aetna Dental DMO Network: Dental Maintenance Organization (DMO) Pre-enrollment website: or Medical Dental Blue Cross Blue Shield Medical Plans Blue Cross Blue Shield HDHP & PPO Network: Georgia: Blue Open Access POS Washington DC Metro Area: BlueChoice Advantage Open Access Puerto Rico: Triple S (PPO Plan Members Only) All Other US Locations: PPO Network Pre-enrollment website: or Cigna Medical Plans Cigna PPO Network: All US Locations - Open Access Plus w/ Care Link Cigna HDHP Network: All US Locations - Open Access Plus w/ Care Link Pre-enrollment website: or Express Scripts Pharmacy Benefits Pre-enrollment website: accenture or Network Providers Local Health Plans Kaiser EPO Plan Pre-enrollment website: or Atlanta: or Baltimore, Reston, Washington DC: or Denver: or Los Angeles, San Francisco: Kaiser Added Choice POS Plan Hawaii or (Oahu) or (other islands) PayFlex (FSA and Commuter Benefits) or Employee Assistance Program (EAP) Cigna EAP Log in using the employer ID accenture or Teladoc or Best Doctor or Rethink AskAlex!