Exhibit 12.1 Exhibit 12.6 Exhibit 12.2 Exhibit 12.7 Exhibit 12.3 Exhibit 12.8 Exhibit 12.4 Exhibit 12.9 Exhibit 12.5   12 Kaiser Family Foundation, Kaiser Commission on Medicaid and the Uninsured. Health Insurance Coverage in America, 2002 Data Update, December 2003. 13 These answers are not exclusive: 11% of firms that shopped switched both carrier and type of health plan offered. 

Exhibit 11.1 Exhibit 11.4 Exhibit 11.2 Exhibit 11.5 Exhibit 11.3   11 Twenty-eight percent of Medicare beneficiaries receive prescription drug coverage from an employer, a far higher number than receive coverage through a Medicare HMO (15%), Medigap (7%) or Medicaid (10%). Laschober et. al., Health Affairs, February 2002.

Exhibit 10.1 Exhibit 10.5 Exhibit 10.2 Exhibit 10.6 Exhibit 10.3 Exhibit 10.7 Exhibit 10.4   10 A self-funded plan is one in which the employer assumes direct responsibility for the costs of enrollees’ medical claims. Employers sponsoring self-funded plans typically contract with a third-party administrator or insurer to provide administrative services for the self-funded plan.

Exhibit 9.1 Exhibit 9.5 Exhibit 9.2 Exhibit 9.6 Exhibit 9.3 Exhibit 9.7 Exhibit 9.4 Exhibit 9.8 9 There are fewer observations for estimating the average copayment for four-tier drugs compared to other drug types.

Exhibit 8.1 Exhibit 8.4 Exhibit 8.2 Exhibit 8.5 Exhibit 8.3  

Exhibit 6.1 Exhibit 6.9 Exhibit 6.2 Exhibit 6.10 Exhibit 6.3 Exhibit 6.11 Exhibit 6.4 Exhibit 6.12 Exhibit 6.5 Exhibit 6.13 Exhibit 6.6 Exhibit 6.14 Exhibit 6.7 Exhibit 6.15 Exhibit 6.8  

The distribution of enrollment among types of health plans has remained fairly constant over the past several years. The majority of covered workers are enrolled in PPO plans (55%), followed by HMO plans (25%) (Exhibit 5.1). Although annual changes in plan enrollment have been moderate, enrollment in PPO plans has grown by nine percentage points since 2001. More than half of covered workers (55%) are enrolled in PPO plans, an increase from 46% in 2001…

Exhibit 4.1 Exhibit 4.6 Exhibit 4.2 Exhibit 4.7 Exhibit 4.3 Exhibit 4.8 Exhibit 4.4 Exhibit 4.9 Exhibit 4.5 Exhibit 4.10 5Survey respondents were asked whether the firm offers a personal or health savings account, including a Health Reimbursement Arrangement (HRA) or other type of health savings account option. 6There are several savings account options permitted under the law, including health reimbursement arrangements, health savings accounts and medical savings accounts. 7Due to the low number of…