US Oil > Health Care

One of our most important benefits is our health care plan. The major goal of this plan is to ensure access to health care for associates and dependents and to protect them from extreme financial hardship due to major health care needs.

Our plan is self-funded. This means the company actually pays all our eligible claims. The company is its own insurance company. Therefore, the more we control our medical costs the better it is for all of us. Dollars that go toward high medical bills are not available for other benefits. As an incentive to check all medical bills, the company will pay an associate 25% of any savings, up to $500, resulting from his or her checking hospital and doctor bills and discovering an overcharge.

ELIGIBILITY: Regular full-time associates.

EFFECTIVE DATE: The first day following thirty-one (31) days of employment.

COST: U.S. Oil shares the costs with associates for health plan coverage. Through payroll deductions, deductibles, co-insurance and co-payments associates pay a smaller part based on their election of single, double or family coverage, and discounts earned. Premiums are deducted from paychecks on a pre-tax basis. Current premium levels can be seen on the pipeline, or U.S. Oil's web page.

BENEFIT COVERAGE: Details and specifics on coverage are provided in the Plan Document available through Benefit Services.

Family coverage includes the associate, spouse, and dependents. Dependent children are the associate's unmarried children from birth to the end of the calendar year in which the child reaches nineteen (19) years of age or up to age twenty-five (25) if such dependent maintains a full-time student status.

The plan contains a provision coordinating its benefits with the benefits of other plans to which a covered person is entitled so that total benefits available will not exceed 100% of the eligible expense. The law also allows the plan to limit its liability for conditions that exist prior to an associate's enrollment in the plan under certain circumstances if not transferring from another plan.

If an associate chooses not to join the plan on his or her eligibility date, the associate must wait for the next open enrollment period. Open enrollment is not guaranteed to be offered on a regular basis.

MILITARY LEAVE: An associate participating in the health plan who is absent on military leave is entitled to continued coverage for up to twenty four (24) months under provisions of the Veterans Benefits Improvement Act of 2004 effective March 10, 2005 and will be notified about the benefit options. The associate pays the entire monthly cost (COBRA rates).

TERMINATION: An associate participating in the health plan can terminate his or her coverage at any time by notifying Benefit Services. The Health Care Plan coverage ends on the last day of the pay period in which a termination of employment occurs. Upon termination an associate is entitled to continued coverage under provisions of the Comprehensive Omnibus Budget Reconciliation Act of 1985 (COBRA) and will be notified about the benefit options.

COBRA allows an associate (and qualified dependents) to continue the group health insurance coverage following termination of his or her employment or other specified events that would result in the loss of this coverage. Two significant provisions are that the associate pays the entire monthly cost (COBRA rates) and has no other health insurance plan available to him or her.

RETIREMENT: Health care coverage under the company plan terminates for all retirees at the age of sixty-five (65) or eligibility under another plan.

A retiree who chooses early retirement (age fifty-five [55] with fifteen [15] years of employment with the company), has attained the age of 40 by 1/1/2005 and whose current employment at U.S. Oil began before 1/1/2005, may purchase continued coverage under the company plan. The retiree will pay the entire monthly cost (COBRA rates). Eligibility for the retiree terminates when he or she becomes eligible for Medicare or any other health insurance plan.

Under certain conditions, continued coverage under the company plan may be available for limited periods of time to dependents of retirees, if that retiree attained age 40 by 1/1/2005 and completed at least fifteen (15) years of employment. This coverage terminates when the dependent remarries, or becomes eligible for Medicare or any other health insurance plan. For specific details contact Benefit Services.

Coverage for a spouse or dependents is limited to those who fulfill the definition of spouse or dependent at the time of retirement. Once coverage is declined or terminated by a retiree or terminated associate, it cannot be reinstated.

Retirees eligible for Medicare or Medicaid may find that participation in these programs provides significant benefits at reasonable rates. Associates are encouraged to seek additional information on these programs and their benefits apart from or in addition to the company plan.

U.S. Oil reserves the right to terminate or modify the program at any time, at its sole discretion, in whole or in part, as to current associates, persons already retired regardless of the date of retirement, or both. Modifications may include (but are not limited to) changes in the benefit structure and cost sharing features such as deductibles, co-payments, co-insurance levels, stop-loss limits, and associate/retiree premiums.

DISABILITY: During a period covered by sick leave and short-term disability an associate will be eligible for health care coverage. Premium payments will continue to be withheld through payroll deductions. At the point an associate receives long-term disability benefits and is no longer an active, full-time associate, he or she is no longer eligible for health care benefits and may elect health care coverage under COBRA provisions.

HEALTHY & NON-SMOKER ASSOCIATE DISCOUNTS: The following associate insurance premium discounts are offered to qualifying associates.

Completion of first year screening questionnaire $5

Associate participation in annual screening $15

Spouse participation in annual screening $15

Providing doctor's name for screening results $5

Non-Smoker * $10

* Associate must not have used any tobacco products, including smokeless, for one year to qualify for non-smoker discount.

Maximum Discounts - Single = $30

Double = $45

Family = $45

Multiple plans are offered to allow associates to select a plan that best meets their coverage needs. For details on each health plan offered, contact Benefit Services for a summary plan description or schedule of benefits.

NOTICE OF PRIVACY POLICIES - The Health Insurance Portability and Accountability Act of 1996 (HIPAA) requires health plans to notify participants about its policies and practices to protect the confidentiality of your health information. This is a summary of the U.S. Oil Co., Inc. Health Plan Privacy Notice. This is also a reminder that you have the right to obtain an inclusive copy of our Privacy Notice describing how your protected health information may be used or disclosed by the U.S. Oil Co., Inc. Health Plan to carry out payment, health care operations, and for other purposes that are permitted or required by federal law. A copy of the Privacy Notice can be obtained from our Privacy Official. You can also access it at www.usoil.com.

U.S. Oil Co., Inc. Health Plan needs to create, receive and maintain records that contain health information about you to administer the plan and to provide you with health care benefits. U.S. Oil Co., Inc. Health Plan may receive personal health information from you, your physicians, hospitals, and others who provide you with health care services. U.S. Oil Co., Inc. Health Plan is required to keep this information confidential. The following is a summary of the ways U.S. Oil Co., Inc. Health Plan may use and disclose health information about you, describes your rights, and the obligations U.S. Oil Co., Inc. Health Plan has regarding the use and disclosure of your health information.

U.S. Oil Co., Inc. Health Plan May Use and Disclose Your Health Information:

� To provide treatment

� To obtain payment

� To conduct health care operations

For example, U.S. Oil Co., Inc. Health Plan may use your health information to evaluate a request for coverage or a claim for benefits; to evaluate quality; and improve health care operations. U.S. Oil Co., Inc. Health Plan may use and disclose your health information to determine eligibility for benefits; to facilitate payment for treatment you receive from health care providers or to assist them to provide you with treatment. U.S. Oil Co., Inc. Health Plan may disclose your health information to entities to assist with the processing or subrogation of health claims or with another health plan or insurance company to coordinate benefit payments. U.S. Oil Co., Inc. Health Plan may also make other uses and disclosures of your health information as required by law or as permitted by our policies.

Your Rights Regarding Health Information About You - You have the following rights regarding your health information:

� Right to inspect and copy your health information

� Right to amend your health information

� Right to an accounting

� Right to request restrictions

� Right to receive confidential communications

� Right to a paper copy of the Notice of Privacy Practices

You generally have a right to access and in certain instances to correct information. This does not apply to information collected in connection with, or in anticipation of, any claim or legal proceeding.

Privacy Obligations - U.S. Oil Co., Inc. Health Plan is required by law to:

� Make sure that health information that identifies you is kept private

� Give you a Notice of our legal duties and privacy practices with respect to health information about you

� Follow the terms of the Notice that is currently in effect

Contact Information - For more information about U.S. Oil Co., Inc. Health Plan Privacy Notice or about our privacy policies, please contact: U.S. Oil Co., Inc. Health Plan Privacy Official: Steve Alstad, Compensation and Benefit, (920) 735-8220.

Effective Date - U.S. Oil Co., Inc. Health Plan Notice of Privacy Practices was originally effective April 14, 2004. The current notice is effective April 5, 2007.