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<BODY style="MARGIN: 4px 4px 1px; FONT: 10pt Tahoma">This is the breakdown of the Health Care Reform bill I mentioned on Friday's call. <BR><BR><BR><BR>>>> "NAMA (Jo Bradshaw)" <jbradshaw@vending.org> 3/31/2010 2:31 PM >>><BR>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><BR clear=all><SPAN style="LINE-HEIGHT: 115%">March 31, 2010</SPAN></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 10pt" align=center><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B><SPAN style="LINE-HEIGHT: 115%">SPECIAL LEGISLATIVE BULLETIN NO. 10 – 04</SPAN></B></SPAN></SPAN></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Overview of Provisions in the Federal Health Care Act</B></SPAN></SPAN></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The U.S. Congress passed and yesterday President Obama signed the final section of health care reform, The Reconciliation Act of 2010 (H.R. 4872). </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The following is a general overview of provisions of interest to NAMA membership. Many groups are still reviewing the legislation, Congress has already started discussing changes, and the administration is just now beginning implementation. So please continue to contact NAMA and your own tax counsel when considering changes to your business operations. </SPAN></SPAN><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">This remains a preliminary review and the legislation continues to be interpreted. Your NAMA government affairs team is actively engaged in this and will notify you of additional information as it becomes available. </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B><U>Individuals:</U></B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Required Coverage:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">All U.S. citizens and legal residents must have some minimum amount of health insurance coverage beginning January 1, 2014. Health care insurance will include various government-sponsored programs such as State Insurance Exchanges, eligible employer-sponsored plans, plans in the individual market, grandfathered group health plans and other coverage as recognized by the Secretary of Health and Human Services in coordination with the Secretary of the Treasury.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">In approximately 90 days, there will be coverage for people who have lost health insurance and can’t qualify for an individual policy. If an individual hasn’t had insurance for six months, and can’t afford or doesn’t qualify for insurance because of a pre-existing medical problem, they may be eligible for this new federal “high risk” pool to be offered by the end of June. </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Individuals who fail to have medical insurance by 2014 will be subject to a penalty equal to the greater of: (1) 2.5% of household income in excess of the taxpayer’s household income for the tax year or (2) $695 per uninsured adult in the household. The penalty will be phased in from 2014 to 2016. In 2014, the penalty will be the greater of 1% of household income over the filing threshold or $95; for 2015, it will be the greater of 2% of household income over the filing threshold or $325; and for 2016 it will be the full 2.5% or $695 amount.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Pre-existing conditions:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Beginning this September, the new law is expected to stop insurance companies from rejecting children or excluding coverage because of pre-existing medical problems.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Adult Dependent:</B></SPAN></SPAN></DIV>
<DIV style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The health care legislation changed the definition of “dependent” to include money spent for the medical care of any child who has not yet reached age 27. Children under 27 can remain on their parent’s health insurance plan.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Individual Tax Credit for Health Insurance:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Individuals may be eligible for a tax credit to help cover the cost of health insurance premiums for individuals and families who purchase health insurance through a state health benefit exchange. Eligibility depends on income. The premium assistance credit is available for individuals (single or joint filers) with household incomes between 100% and 400% of the federal poverty level (for the family size involved) who do not receive health insurance through an employer or a spouse’s employer. This tax credit will be available beginning in 2014.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Flexible Spending Account:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Starting in January, individuals will not be allowed to use flexible spending account funds for over-the-counter medication. The maximum amount available for reimbursement of medical expenses, under a health flexible spending account in a year, cannot exceed $2,500. This provision is effective 2013.</SPAN></SPAN></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Medical Care Itemized Tax Deductions:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The maximum amount a taxpayer can claim for the itemized deduction for unreimbursed medical expenses is increased from 7.5% of Adjusted Gross Income (AGI) to 10% of AGI for regular income tax purposes. This is effective for tax years beginning 2013, except that for 2013, 2014, 2015 and 2016, if either the taxpayer or the taxpayer’s spouse turns 65 before the end of the tax year, the increased threshold does not apply and the threshold remains at 7.5% of AGI.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Adoption Credit Increases:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">For 2010, the maximum adoption credit is increased to $13,170 per eligible child (a $1,000 increase). This increase applies to both non-special needs adoptions and special needs adoptions. Also, the adoption credit is made refundable. The new dollar limit and phase-out of the adoption credit are adjusted for inflation in tax years beginning after Dec. 31, 2010.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Youth Insurance Plans:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Beginning 2014, the State Insurance Exchanges will offer a high deductible “young invincibles” policy for those younger than 30 which will include 3 doctor visits plus catastrophic coverage. A plan will also be offered for those under 21.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Medicare Tax Increase:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The legislation imposes a 0.9 percent surtax on wage income over $200,000 for individuals and $250,000 for couples. The tax would not be deductible. It is also not indexed to inflation. An additional 3.8 percent Medicare tax on income derived from interest, dividends, annuities, royalties, and rents for individuals with income over $200,000 and couples over $250,000 is added. This is also not indexed for inflation. These tax increases are effective 2013.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Medical Device Fees:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><EM><SPAN style="FONT-STYLE: normal">An excise tax of 2.3% on the sale of any taxable medical device will begin this year. </SPAN></EM></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Tax on “Cadillac” Insurance Plans</B></SPAN></SPAN></DIV>
<DIV style="BACKGROUND: white; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">A 40% tax is imposed on any “excess benefit” associated with employer-sponsored health coverage. “Excess benefit” means the amount by which the aggregate cost of the coverage exceeds an annual limitation specified in the act. For 2018, the annual limitation is $10,200 for self-only coverage or $27,500 for all other coverage. Retirees and employees in certain high-risk professions or who repair or install electrical or telecommunications lines have a higher limit. After 2018, the annual limitation is adjusted for inflation. This provision begins in 2018.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Disclosure:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Next year, all employers will list the amount of health benefits on individual W-2 tax forms.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B><U>Small Businesses:</U></B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Small Business Tax Credit</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Small businesses with 25 or fewer employees with average wages of less than $50,000 would be eligible for a credit of up to 50% of non-elective contributions the business makes on behalf of their employees for insurance premiums. Tax-exempt organizations would get a 35% credit against payroll taxes. This credit is available this year.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"></SPAN></SPAN> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Small businesses with 10 or fewer employees and average wages of less than $20,000 would get 100% of the credit. This credit would be phased out, up to the 25-employee limit. The $20,000 average annual wages figure will be indexed for inflation after 2013. This tax credit is available this year.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B><U>Large Businesses:</U></B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Employer Responsibility:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">An employer with an average of at least 50 full-time employees in the previous calendar year is a large employer. A large employer that does not offer coverage for all its full-time employees, or offers minimum essential coverage that is unaffordable, or offers minimum essential coverage that consists of a plan under which the plan’s share of the total allowed cost of benefits is less than 60%, is required to pay a penalty if any full-time employee is certified to the employer as having purchased health insurance through a state exchange with respect to which a tax credit or cost-sharing reduction is allowed or paid to the employee.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"></SPAN></SPAN> </DIV>
<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The penalty for any month is an excise tax equal to the number of full-time employees over a 30-employee threshold during the applicable month (regardless of how many employees are receiving a premium tax credit or cost-sharing reduction) multiplied by one-twelfth of $2,000. (Total FTE – 30 X $2,000). This provision is effective 2014.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Employers with 200 or more employees must auto enroll new full time employees into health plans offered by an employer with an employee opt out if they demonstrate that they have coverage from another source. The penalty for not auto-enrolling in the case of an extended waiting period which exceeds 60 days is $600. </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Wellness Programs:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The legislation permits employers to establish premium discounts or rebates to modify co-pays or deductibles up to 30% to encourage participation in health promotion or disease prevention programs. It also promotes and encourages worksite wellness programs.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Disclosure:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Next year, all employers will list the amount of health benefits on individual W-2 tax forms.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B><U>Insurance Companies:</U></B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Insurance Plans:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The U.S. Department of Health and Human Services will create qualified nonprofit health insurance groups to offer health insurance. Starting in 2014; there will be state based insurance exchanges and alternate exchanges for small business. These exchanges will be limited to small groups and individuals until 2017. The exchanges will also offer young invincible policy (which will include 3 doctor visits plus catastrophic coverage), and under age 21 plans. Starting in 2017 larger groups may be allowed to purchase health insurance in these exchanges. </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Type of Coverage:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">The legislation requires that starting August 2010 medical insurance plans have no lifetime limits, restricts annual limits, and eliminates rescissions. Starting 2014 there can be no annual limits, and no exclusions for pre-existing conditions. In 2018, plans must also cover preventative services.</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Health Insurance Fees: </B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><EM><SPAN style="FONT-STYLE: normal">The legislation imposes considerable annual fees on the health insurance sector, according to the following schedule: </SPAN></EM></SPAN></SPAN></DIV>
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<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><EM><SPAN style="FONT-STYLE: normal">$8 billion in 2014; </SPAN></EM></SPAN></SPAN></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><EM><SPAN style="FONT-STYLE: normal">$11.3 billion in 2015-2016; </SPAN></EM></SPAN></SPAN></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><EM><SPAN style="FONT-STYLE: normal">$13.9 billion in 2017; </SPAN></EM></SPAN></SPAN></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><EM><SPAN style="FONT-STYLE: normal">$14.3 billion in 2018. </SPAN></EM></SPAN></SPAN></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><EM><SPAN style="FONT-STYLE: normal">For subsequent years, the fee shall be the amount from the previous year increased by the rate of premium growth.</SPAN></EM></SPAN></SPAN></LI></UL>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B></B></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><B>Implementation Timelines:</B></SPAN></SPAN></DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">There are several different dates when parts of health care reform will begin. Some will start as soon as this summer, others won’t begin for 8 years. For example: </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<UL style="MARGIN-TOP: 0in" type=disc>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">insurance company mandates (2010), </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">fees on various health-related industries (2011 and later), </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Medicare “donut hole” fix (2011), </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">increases in the Medicare tax for wealthier taxpayers (2013), </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">individual coverage mandate (2014), </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Medicaid expansion (2014), </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">creation of state exchanges (2014), and</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI>
<LI style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">the 40% tax on “Cadillac” health insurance plans (2018). </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></LI></UL>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"></SPAN></SPAN> </DIV>
<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">This remains a preliminary review and the legislation continues to be interpreted. Your NAMA government affairs team is actively engaged in this and will notify you of additional information as it becomes available. Please let us know if you have any questions, and we will keep you informed as further interpretations and implementation occur. We will also provide updates during our legislative sessions during the NAMA OneShow. </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
<DIV style="MARGIN: 0in 0in 10pt"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><SPAN style="LINE-HEIGHT: 115%">___________________________________________________________________________<BR><BR></SPAN></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><SPAN style="LINE-HEIGHT: 115%"><BR clear=all></SPAN></SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV></DIV>
<TABLE borderColor=#ffffff height=181 cellSpacing=1 cellPadding=1 width=508 bgColor=#ffffff border=1>
<TBODY>
<TR>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Ned Monroe</SPAN></SPAN></TD>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Pam Gilbert</SPAN></SPAN></TD>
<TD><SPAN style="FONT-FAMILY: Times New Roman"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Kim Radulski</SPAN></SPAN></SPAN></TD></TR>
<TR>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">(703) 435-1210</SPAN></SPAN></TD>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">(703)-43-1210</SPAN></SPAN></TD>
<TD><SPAN style="FONT-FAMILY: Times New Roman"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">(312) 346-0370 ext: 223</SPAN></SPAN></SPAN></SPAN></SPAN></TD></TR>
<TR>
<TD>
<P><A href="mailto:nmonroe@vending.org"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">nmonroe@vending.org</SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></A></P>
<P> </P></SPAN></TD>
<TD>
<P><SPAN style="FONT-FAMILY: Times New Roman"><A href="mailto:pgilbert@vending.org"><SPAN style="FONT-SIZE: 12pt">pgilbert@vending.org</SPAN></A></SPAN></P>
<P><SPAN style="FONT-FAMILY: Times New Roman"> </P></SPAN></TD>
<TD>
<P><SPAN style="FONT-FAMILY: Times New Roman"><SPAN style="FONT-FAMILY: Times New Roman"><A href="mailto:kradulski@vending.org"><SPAN style="FONT-SIZE: 12pt">kradulski@vending.org</SPAN></A></SPAN></SPAN></P>
<P><SPAN style="FONT-FAMILY: Times New Roman"><A href="mailto:slarson@vending.org"><SPAN style="FONT-SIZE: 12pt"></A></SPAN> </P></SPAN></TD></TR>
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<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Sandy Larson</SPAN></SPAN></TD>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">Mary Lou Monaghan</SPAN></SPAN></TD>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"></SPAN></SPAN></TD></TR>
<TR>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">(626) 229-0900</SPAN></SPAN></TD>
<TD><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman">(678) 916-3852</SPAN></SPAN></TD>
<TD> </TD></TR>
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<TD>
<P><SPAN style="FONT-FAMILY: Times New Roman"><A href="mailto:slarson@vending.org"><SPAN style="FONT-SIZE: 12pt">slarson@vending.org</SPAN></A></SPAN></P>
<P><SPAN style="FONT-FAMILY: Times New Roman"> </P></SPAN></TD>
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<DIV style="MARGIN: 0in 0in 0pt; LINE-HEIGHT: 13pt; TEXT-ALIGN: justify"><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"></SPAN><SPAN style="FONT-FAMILY: Times New Roman"><A href="mailto:mmonaghan@vending.org"><SPAN style="FONT-SIZE: 12pt">mmonaghan@vending.org</SPAN></A></SPAN><SPAN style="FONT-SIZE: 12pt"><SPAN style="FONT-FAMILY: Times New Roman"> </SPAN></SPAN><SPAN style="FONT-FAMILY: Times New Roman"></DIV>
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<TD style="PADDING-RIGHT: 10px; PADDING-LEFT: 10px; PADDING-BOTTOM: 10px; PADDING-TOP: 10px; BACKGROUND-COLOR: #a9510b" vAlign=top align=middle width="100%" colSpan=2>
<P style="FONT: 12px/18px Arial, Helvetica, sans-serif; COLOR: #fff"><STRONG>National Automatic Merchandising Association</STRONG> <BR>20 N. Wacker Drive, Suite 3500, Chicago, IL 60606 / Phone: (312) 346-0370 / (312) 704-4140 <BR>Copyright © 2009 NAMA. All Rights Reserved. <A style="COLOR: #fff" href="http://www.mmsend4.com/ls.cfm?r=169674830&sid=9091336&m=971378&u=NAMA&s=http://www.vending.org/about/contact.php" target=_blank>Contact NAMA</A> <BR>Click <A style="COLOR: #fff" href="http://www.mmsend4.com/ls.cfm?r=169674830&sid=9091337&m=971378&u=NAMA&s=http://unsubscribe.magnetmail.net/Actions/unsubscribe.cfm?message_id=971378&user_id=NAMA&recipient_id=169674830&email=terry.smith@state.tn.us&group_id=455639" target=_blank>here</A> to unsubscribe</P></TD></TR></TBODY></TABLE></DIV><BR>
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