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<br />VANTAGECARE RETIREMENT HEAL TH SA VINGS PLAN <br />ANNOUNCEMENT LETTER <br /> <br />Dear Employee: <br /> <br />We are very pleased to inform you that you are eligible to participate in our <br />Vantage Care Retirement Health Savings (RHS) Plan: a benefit provided through the <br />ICMA Retirement Corporation (ICMA-RC) that gives you tools to help you save for <br />healthcare expenses on a tax-advantaged basis. <br /> <br />All of the information contained in the accompanying Employee Enrollment Kit is very <br />important. Most of your questions may be answered by referencing the Vantage Care <br />Retirement Health Savings Employee Question and Answer Brochure included in the <br />Enrollment Kit. There are, however, individual features that have been selected for our <br />plan that are detailed in the attachment to this letter. Please keep this announcement <br />letter with your other benefits information so that yOU may refer to it as needed. You <br />should also read carefully the forms that you will be given for enrollment. <br /> <br />What is VantageCare RHS? <br /> <br />The VantageCare Retirement Health Savings Plan (RHS) is a tax-advantaged <br />investment plan dedicated to funding one of your most significant financial exposures -- <br />healthcare costs. RHS allows you to accumulate assets now to pay, on a tax-free basis, <br />for medical expenses you incur later. <br /> <br />Some of the benefits of RHS include: tax-free contributions and tax-free investment <br />growth; tax-free medical expense reimbursements; Vantagepoint Mutual Funds. that <br />provide you with a full range of investments; quarterly account statements; no forfeiture of <br />assets upon your death - the assets are passed along to your survivors for their medical <br />expenses; and experienced health benefit claims processing. <br /> <br />The attached summary of plan provisions provides information on the details of your <br />RHS plan. Any additional questions can be directed to your benefits office. <br /> <br />.. Please consult the current Vantagepoint Funds prospectus carefully for a complete summary of all fees, <br />expenses, charges, financial highlights and investment objectives, risks and performance information prior to <br />investing any money. Vantagepoint securities are distributed by ICMA-RC Services LLC, a broker dealer <br />affiliate of ICMARC, member NASD/SIPC. For a current prospectus, contact ICMA-RC Services LLC, 777 <br />North Capitol Street NE, Washington, DC 20002-4240. 1-800-669-7400. En Espanolllame aI1-800-669- <br />8216. www.icmarc.ora. <br /> <br />VantageCare RHS - It's a benefit for you <br />that can last a lifetime <br />