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I N N O V A T I V E S O L U T I O N S A N D Q U A L I T Y S E R V I C E S

SETA Benefits Overview

MACAULAY-BROWN, INC. PROPRIETARY

COMPANY PROPRIETARY 2COMPANY PROPRIETARY 2

Summary and SETA Benefits

Title Page

Medical Plan ………………………………………………………………………... 3Dental Plan …………………………………………………….…………..……….. 9Supplemental Vision Plan ……..……………………………………………... 11Flexible Benefit Account Program ……………………………..………….. 12 (Section 125)Income Protection ……………………………………………………………….. 13

- Short Term Disability - Long Term Disability401(k) Corporate Plan ………………………………………………………….. 14Life Insurance ……………………………………………………………………… 15 - Group Life Insurance - Voluntary Group Term Life InsuranceLeave .…………………………………………………………………………………. 16Holidays ……………………………………………………………………………… 17Educational Assistance ……………………………………………………….. 18Computer Based Training …………………………………………………….. 19Miscellaneous …………………………………………………………………….. 20 - Military Leave of Absence (short-term) - Bereavement Leave of Absence - Jury Duty - Employee Assistance Program - Worldnet Travel Assist - Work schedule - Paychecks - Non-smoking facilityPlease Note …………………………………………………………………………. 21

COMPANY PROPRIETARY 3

Independence Blue Cross Medical Plan

• MacB offers two options to choose from through Independence Blue Cross– Both plans are PPO’s (Preferred Provider)

• Basic Core Plan (PPO 320)• Buy-Up Plan (PPO10)

• Eligible first month following date of hire• A summary follows giving a detailed outline of the co-

pays, deductibles and premiums for each plan so that you may make an informed decision based on your needs.



MEDICAL PLANBasic Core Plan

(PPO 320)

Buy Up Plan

(PPO 10)

Benefit In Network Out of Network In Network Out of Network

Lifetime Maximum Unlimited $500,000 Unlimited $1,000,000

Deductible

Individual $500 $750 None $500

Family $1000 $1,500 None $1000

Out-of Pocket Maximum

Individual $1,500 $3,000 None $3,000

Family $3,000 $6,000 None $6,000

Hospital Expenses

Inpatient 90% after deductible

60% $150/day max co-pay per admission

70% after deductible

Outpatient Facility 90% after deductible

60% $150 70% after deductible

Physician’s Expenses

Inpatient Surgery 90% after deductible

60% 100% 70% after deductible

Inpatient Visits 90% after deductible

60% 100% 70% after deductible

Outpatient Surgery 90% after deductible

60% $150 70% after deductible

Office Visits $30 Co-pay 60% $20 Co-pay 70% after deductible




(PPO 320)

Buy Up Plan

(PPO 10)


Psychiatric Care

Inpatient90% after deductible

60%$150/day, max of 5 co-payments per

admission70%

Outpatient Visits $40 Co-pay 60% $30 Co-pay 70%

Substance Abuse

Inpatient 90% 60% $150/day, max of 5 co-payments per

admission

70%

Outpatient Visits $40 Co-pay 60% $30 Co-pay 70%




(PPO 320)

Buy Up Plan

(PPO 10)


Preventive Care

Pediatric Preventive Visits $30 Co-pay 70% $20 Co-pay 70% after deductible

Immunizations 100% 70% 100% 70% after deductible

Adult Routine Physical Exams

$30 Co-pay 70% $20 Co-pay 70% after deductible

Immunizations 100% 70% 100% 70% after deductible

Routine GYN Exam and Pap Smear

100% 70% 100% 70% after deductible

Routine Mammography 100% 70% 100% 70% after deductible




(PPO 320)

Buy Up Plan

(PPO 10)


Other

Pre-admission Testing 90% 60% 100% 70%

Laboratory Services 100% 60% 100% 70%

Radiology Services 90% 60% $30 Co-pay 70%

Birthing Center 90% 60% 100% 70%

Home Health Care 90% 60% 100% 70%

Skilled Nursing Facility 90% 60% 100% 70%

Hospice 90% 60% 100% 70%

Durable Medical Equipment 90% 60% $30 Co-pay 70%

Therapies $40 Co-pay 60% $20 Co-pay 70%

Chiropractic Care $40 Co-pay 60% $30 Co-pay 70%

Emergency Room$150 Co-pay

(waived if admitted)

$150 Co-pay


$100 Co-pay


$100 Co-pay




PRESCRIPTION PLAN

Basic Core Plan

(PPO 320)

Buy - Up Plan

(PPO 10)

Annual Deductible None None

Generic$15 Co-pay

(30 day supply)

$15 Co-pay

(30 day supply)

Brand-Name (Formulary)$35 Co-pay

(30 day supply)

$35 Co-pay

(30 day supply)

Non Formulary$50 Co-pay

30 day supply)

$50 Co-pay

(30 day supply)

Mail Order Generic$30 Co-pay

(90 day supply)

$30 Co-pay

(90 day supply)

Mail Order Brand Name$70 Co-pay

(90 day supply)

$70 Co-pay

(90 day supply)

Mail Order Non Formulary$100 Co-pay

(90 day supply)

$100 Co-pay

(90 day supply)

ENROLLMENT TIER

Basic Core Plan

(PPO 320)

Buy - Up Plan

(PPO10)

Employee Only $38.00 $81.00

Employee + Spouse $147.50 $231.00

Employee + Children $112.50 $177.00

Family $149.00 $249.00

Semi-Monthly (Pre-Tax) Premiums 2010


Delta Dental Preferred Plan

• MacB offers group Dental Insurance through Delta Dental• Eligible first month following date of hire• $1,500 annual maximum per subscriber• Dependent coverage to age 19; age 25 if IRS exempted

and full-time student (covered to end of month)


Delta Dental Preferred Plan

ENROLLMENT TIER Premium

Employee Only $14.25

Employee +Spouse $30.50

Employee +Children $30.50

Family $37.50


Coverage

100% of Preventative Services

• Cleaning• Bite-wing x-rays• Fluoride treatments• Oral examinations• Space maintainers• Emergency treatment for pain relief

80% of Basic Services

• Extractions• Full mouth x-rays• Fillings• Root canal treatment• General anesthesia

50% of Major Services

• Crowns, inlays, or onlays due to tooth damage where fillings are not possible

• Repair of crowns, inlays, or onlays• Surgical periodontal exams• Bridges• Dentures• Payment for orthodontia services for

children up to age 19, to a lifetime of $1,500 per covered child


Supplemental Vision Plan

ENROLLMENT TIER Premium

Employee Only $2.91

Employee +Spouse/Child $5.49

Family $8.05

IN-NETWORK BENEFITS

Exam co-pay (1 exam/12 month period) $10 co-pay

Frames (1 pair/24 month period) $100 retail allowance plus 20% off balance over $100

Lenses (1 pair/12 month period)- Single Vision-- Bifocal-- Trifocal-- Lenticular

$25 co-pay

$25 co-pay

$25 co-pay

Not covered

Contact Lenses – Conventional

(1 pair/12 month period in lieu of lenses)

$115 allowance plus 15% discount off balance over $115

Contact Lenses – Medically Necessary

(1 pair/12 month period in lieu of lenses)

Plan pays 100%

Lense Options (In-Network Only)

-- UV Coating-- Tint (solid and gradient-- Standard Scratch Resistance-- Standard Polycarbonate-- Standard Progressive (add-on bifocal)-- Standard Anti-Reflective Coating-- Other add-ons and services

$15 co-pay

$15 co-pay

$15 co-pay

$40 co-pay

$45 co-pay

$65 co-pay

20% discount

OUT OF NETWORK BENEFITS

(Services reimbursed up to the following amounts)

Exam co-pay (1 exam/12 month period) $35

Frames (1 pair/24 month period) $45

Lenses (1 pair/12 month period)- Single Vision-- Bifocal-- Trifocal-- Lenticular

$25

$40

$55

Not covered

Contact Lenses – Conventional (in lieu of lenses) Includes lens eval fee, filling costs and materials

$92 allowance

Contact Lenses – Medically Necessary (in lieu of lenses) includes lens eval fee, fitting costs and materials

$200 allowance



Flexible Benefit Account Program (Section 125)

• Allows employee to use pre-tax dollars to pay for certain out-of-pocket medical expenses and dependent care expenses

• Employee signs a salary reduction agreement establishing per pay period contributions to one or both account(s)

• As employees incur eligible expenses, proof of service is submitted and a reimbursement is made, also pre-tax

• Tax savings dependent upon your income tax brackets

• Employee can set up two accounts:– Medical Reimbursement Account – Contribution limit is $3,000 per

year• IRS allowable expenses incurred with that year: deductibles, co-

payments, bills in excess of usual/customary charges, eye glasses

– Dependent Care Reimbursement Account – Contribution limit is $5,000 per year

• IRS allowable expenses incurred with that year: child care, elder care


Income Protection

• MacB provides income protection to eligible employees who are disabled due to sickness and/or accident unrelated to the work environment in the form of Short-Term and Long-Term Disability

– Short-Term Disability (STD):• STD income protection begins on the eleventh consecutive work day of

a medically certified absence and may extend to, but not exceed the 90th calendar day of continuous absence.

• Employee receives 60% of base salary (max of $750 per week)

• No cost to employee

– Long-Term Disability (LTD):• LTD income protection begins on the 91st consecutive calendar day of a

medically certified absence

• Employee receives 60% of base salary for the duration of the disability up to age 65 or death with maximum benefit of $10,000

• No cost to employee


401(k) Corporate Plan

• Qualified defined contribution pension plan which allows employees to save for long-term financial needs and to supplement retirement income

• Employees are offered enrollment on the first of the month following your hire date or beginning of any month thereafter

• Fidelity Institutional Retirement Services Company manages the trust funds• You can contribute with pre-tax dollars to a traditional 401(k) or after-tax dollars to a Roth 401(k).

You receive a company match as noted below:– Technical Services Division employees receive a 50% match of the first 4% of deferred compensation.

Employees will receive a discretionary contribution match of 50% of the next 4% of deferred compensation MacB’s matched contributions are credited semi-monthly to your account.

• Employer match is 100% vested, contributed semi-monthly• Employees are offered a variety of 29 core investment choices• Once you enroll in the plan you will have access to the Mutual Fund Window, which offers more

comprehensive choices for greater investment flexibly. The Mutual Fund Window includes access to over 160 additional funds. You will also have available to you the Fidelity Freedom Funds. Fidelity Freedom Funds are mutual funds where as a fund manager will automatically adjust assets allocation of each Freedom Fund according to a participants specified retirement date.

• Employees can use pre-tax dollars to defer up to 75% of their gross annual compensation (employee contributions are credited semi-monthly to your account)

• Employees can change their contribution percentage any time• Percentage of each fund can be changed by calling an 800 telephone number or www.401k.com• Employees have access to look up account 24 hours / 7 days via www.401k.com


Life Insurance

• Reliance Standard Group Life Insurance– Group term life insurance and accidental death and dismemberment insurance– Effective date: First of the month date of hire– Level of insurance:

• 1 ½ times basic annual earnings rounded to the next higher $1,000 to a maximum benefit of $200,000 and a minimum benefit of $50,000; or

• $50,000 if declining additional coverage due to taxable income

– No cost to employee

• Guardian Voluntary Group Term Life Insurance– Benefit of group term life insurance rates– Effective Date: The first of the month following date of hire– Choose the amount of coverage you need for yourself, your spouse, and dependents– Maximum Coverage:

Employee: $10,000 to $100,000 (available in increments of $10,000)$100,000 to $500,000 (available in increments of $50,000)

Spouse: Up to 50% of the amount the employee chooses up to a maximum of $250,000 or $10,000

Each child: 10% of the amount the employee chooses up to $10,000 coverage(to age 18 or age 24, if child is a full-time student)

– Employee pays the premiums (Premiums based on five year age bands)– Upon initial enrollment you are guaranteed coverage up to $150,000 without requiring evidence

of insurability


Leave

SERVICE YEAR LEAVE PER YEAR

ACCRUAL RATE

(per semi-monthly pay period)

Days Hours

0 thru 10 15 120 5.00

11 thru 14 20 160 6.67

15 or more 25 200 8.33

• Employee receives paid leave time for use at their discretion for vacation, personal activities, sickness, or other reasons for not being at work

• Leave time can be taken in minimum increments of one-half (1/2) hour

• Employee may carry over from one fiscal year (January 1) to the next accrued leave time hours up to a maximum of the annual accrual granted by years of service, plus 80 hours

• Based on service year, leave time is accrued as follows:


Holidays

• Ten regularly scheduled paid holidays– New Year’s Day – January– Martin Luther King Day – January– Presidents’ Day – February– Memorial Day – May– Independence Day – July– Labor Day – September– Columbus Day – October– Veterans’ Day – November– Thanksgiving Day – November– Christmas Day – December

• Four floating holidays* are included:– Martin Luther King Day, Presidents’ Day, Columbus Day and Veterans’ Day– Option to work on a floating holiday, provided you gain access to your

facility, then take it off later in the calendar year (supervisor approval)

*Certain contracts and specific requirements may require observing a ‘floating holiday.’ Please contact your Director or Program Manager for guidance.


Educational Assistance

• MacB encourages personal growth and professional development of our full time regular employees

– Up to $5,000 per rolling year based upon initial participation of tuition, registration fees, and laboratory-related fees (books excluded) at accredited institutions

– You are eligible for reimbursement of $200 per credit hour for Bachelors and $350 per credit hour for Masters, maximum 2 courses per quarter/3 month period of time

– Eligible employees may be reimbursed only for courses of study that leads to a degree and that MacB determines are directly related to the employee’s present job or will enhance the employee’s potential for advancement to a position within MacB

– Requires a “C” grade or better for undergraduate level studies– Requires a “B” grade or better for graduate level studies– Prior approval from the organizational Director/VP and Corporate

Human Resources is required prior to enrollment


Computer Based Training

• MacB’s CBT Capabilities– MacB offers content-driven computer based training options for a

variety of information technologies, computer security topics, project management concepts and general desktop applications. This capability is accessible to employees via MacB remote offices and via the Web.

– Content• More than 200 training videos found within product categories for:

– Windows– Security– Cisco– CompTIA– Web Development– Project Management– Citrix– VMWare– MCDBA– Programming– MS Office– Wireless– Linux and more


Miscellaneous

MILITARY LEAVE OF ABSENCE (Short-Term)

• Grant up to 15 days of leave annually for training

BREAVEMENT LEAVE OF ABSENCE

• Grant one to three days paid leave

JURY DUTY • Employees summoned to serve as members of a jury will receive compensation equivalent up to 3 days per year regular base earnings

EMPLOYEE ASSISTANCE PROGRAM

• Comprehensive program to help manage workplace stress and deal with personal and family issues• Offers 24-hour access to professional advice and face to face sessions when needed• Such sessions include emotional well being, financial, legal, addiction and recovery, parenting and

childcare, education, other adults, and work

WORLDNET TRAVEL ASSIST

• Offers 24-hour network of emergency medical and legal resources for you and your family when you travel more than 100 miles from home

• Global network of full range emergency services to traveling employees, their spouse, and dependents

WORK SCHEDULE • Employees are allowed to work the schedule appropriate to their specific activity or facility• The standard workweek for all full time regular employees is 40 hours per week performed on five days,

Monday through Friday, for 8 hours per day• Management reserves the right to establish working hours as required by workload, customer service

needs, shift work, and efficient management resources• Flextime provides a means to balance work and home time, as long as you are working during the core

hours. Core hours are between 9 am and 4 pm with a minimum lunch break of 30 minutes between 11 am and 1:30 pm

• Flextime hours are generally determined by the on-site manager, usually same as the customers hours

PAY CHECKS • Direct deposit – paid on the 15th and last day of the month

NON-SMOKING FACILITY• Smoking is not permitted within all MacB facilities


Please Note

This Benefits in Brief Summary is intended to be a brief outline of benefits available to you and your eligible dependents. It does not include all of the benefits or exclusions. The entire provisions of benefits and exclusions are contained in the Group Contracts, Plan Documents or Policies. In the event of a conflict between the Group Contract or Plan Document or Policy, and this description, the terms of the contract, document, or policy shall prevail.

MacB explicitly reserves the right to change, modify or terminate at its discretion policies, procedures, contracts, benefits, and plan documents at any time. Nothing in this summary is intended to create any legal rights for employees, expressed or implied.

All employees of MacB are employed at-will and, as such, the employer and employee reserve the right to terminate the employment relationship. No agent of MacB has any authority to enter any employment contract with any applicant or employee on behalf of MacB absent a resolution by MacB’s Board of Directors. Nothing in this summary constitutes an employment contract or a guarantee of employment or alters the employment at-will policy.

This benefits summary is not intended for use as a summary plan description nor is it designed to serve as Evidence of Coverage for any of the programs highlighted in this summary. If you have specific questions regarding benefits structure, limitations or exclusions, consult the summary plan descriptions of each plan.

MacB is an Affirmative Action and Equal Opportunity Employer.