Your 2014 Benefits Annual Enrollment Employee Presentation

1. Your 2014 Benefits Annual EnrollmentEmployee Presentation October 2014

2. Annual Enrollment November 4-15, 2013 Do I have to enroll? • If you are currently enrolled in Kellogg benefits, your selection will automatically roll-over to next year unless you make a change. 20132014 HSA HSA Option A PPO PPO HRA HSA Option B • Enrollment required for: • Flexible Spending Account • Health Savings Account • Vacation purchase

3. Highlights What’s New for 2014 New Medical Plans in 2014 • HSA Option A (Modified) • HSA Option B • PPO Plan (Modified) • HMO Medical Plans available in some locations New Currently enrolled in HRA? The HRA Plan will not longer be available in 2014. Be sure to use your HRA funds before January 1, 2014. Any remaining balance in your HRA will be forfeited. Check your HRA balance by contacting your medical carrier, CIGNA or BCBSMI. Watch Some Videos How are all three medical plans alike? How are the medical plans different ?

4. Highlights What’s New for 2014 • Save more! Per IRS guidelines, HSA maximum contributions are increasing to $3,300 for individual coverage and $6,550 for family coverage in 2014. • PPO changes include: • Annual deductible • Out-of-pocket maximum • Prescription drug co-pay and co-insurance • Voluntary AD&D coverage will be a separate election in 2014.

5. Highlights What’s New for 2014 • Same-gender spouse • Employees legally married to a same gender spouse can change their relationship to “spouse” for benefit coverage • Stop imputed income • Update beneficiary information • Call the Kellogg Benefit Center by November 30th • 2013 Feeling Gr-r-reat! REWARDS! • Employees must complete the online Health Assessment during Benefits Annual Enrollment in order to claim anyREWARDS! • Go to the Kellogg Benefits Center, step #4 of the enrollment checklist, to complete the online Feeling Gr-r-reat! Health Assessment

6. HSA Medical Plans – Modified and New 2014 Options New Changes noted in bold blue Watch a Video How an HSA plan works

7. Health Savings Account • If you enroll in a HSA Medical Plan, you will have a Health Savings Account. Your Health Savings Account is administered through the Kellogg Benefits Center. Once you activateyour account you can: • Receive Kellogg contributions • Deposited into your account by January 3, 2014 • Make your own contributions via payroll deduction • Deposited after each payroll deduction • You can view your Health Savings Account balance and transactions anytime at kelloggbenefitscenter.com • To contribute (and receive Kellogg Contributions) to a Health Savings Account you cannot be covered under another health plan, such as Medicare or a PPO. Refer to the Kellogg Benefits Center website for more information.

8. PPO Plan - Modified Watch a Video How a PPO plan works Changes noted in bold blue

9. Dental Plan – No Change

10. Vision Plan – No Change

11. Flexible Spending Accounts • Flexible Spending Accounts (FSAs) help you cover your expenses – tax free • There are two types of Flexible Spending Accounts • Health Care/Limited Purpose FSA • Dependent Day Care FSA • “Use it or lose it”

12. Flexible Spending Accounts (FSAs) Health Care FSA vs. Limited Purpose FSA

13. Dependent Day Care FSA • Use the Dependent Day Care FSA to reimburse yourself on a tax-free basis for day care, day camp, elder care or other expenses you pay because: • You and your spouse/domestic partner (if married) work • You and your spouse/domestic partner (if married) go to school full time • Your spouse isn’t physically or mentally able to care for himself or herself • The Dependent Day Care FSA is not intended to help you pay for your child’s healthcare. • You can set aside money for your child’s health care in the Health Care FSA.

14. Vacation Purchase • You are eligible to purchase 5 additional vacation days if you have: • Less than 25 years of service (eligible for less than six weeks of annual vacation accrual) • Less than one week of vacation carried over from 2013 into 2014 Pay through pre-tax payroll deductions through 2014 If you do not plan to use the additional week of purchased vacation before December 30, 2014, you may submit a request for a refund.

15. Enroll in Your Benefits • Visit the Kellogg Benefits Center website during Annual Enrollment • View benefits information beginning October 18, 2013 • Enroll November 4 – 15, 2013 • Access the website two ways: • Go to www.kelloggbenefitscenter.com from any computer with Internet access • Employees who currently use the myHR Portal to access their benefits may also link to the Kellogg Benefits Center website from there • You can also enroll over the phone by calling the Kellogg Benefits Center at 1-888-280-6933 Additional Hours During Annual Enrollment: Representatives available at 1-888-280-6933 from 8 am to 6 pm Eastern time, Monday through Friday.

16. How To Access Your 2014 Benefits • You can access your retirement, medical and insurance benefits through the Kellogg Benefits Center: • You can access the following benefits and programs through the myHR Portal and myHR Service Center: 11/4/13 16

17. Oct 1: Notice of Exchanges • Oct 4: Notice of Creditable Coverage • Oct. 15: myTotalRewards Newsletter • Oct 9: Feeling Gr-r-reat Postcard, to eligible employees reminder to complete Health Assessment to claim REWARDS! • Oct 25 – Nov 4 – NUH Mailer / Salaried email Annual Enrollment notice • Nov 4: Microsite linked in annual enrollment step #1 ANNUAL ENROLLMENT 2014 COMMUNICATIONS Annual Enrollment Communications November/December 2013 October 2013 • Nov 4:On KBC AE Checklist - HSA user guide, Quick Guides, SBC’s, SPD’s, HIPPA Notice • Dec 11-16: NUH Mailer/Salaried Email - HSA User Guide for 2014 HSA enrollees • Oct 15: Postcard - What’s changing for 2014; promote decision KBC tools and resources available for enrollment • Oct 18: Benefit Guide Microsite and Health Care Cost Comparison Tool link on KBC homepage • Annual Enrollment Webinars • Oct. 22, 2-3 PM ET • Oct. 29, 7-8 PM ET • Nov. 12, 2-3 PM ET • Nov. 13, 11-12 PM ET