Welcome to Dow! U.S. Benefits for 2014 Dow.com

Welcome to Dow! U.S. Benefits for 2014 Dow.com

Welcome to Dow! U.S. Benefits for 2014 Dow.com SECTION TOPICS 1. Introduction / General Benefits, How to Enroll, Eligibility 2. Medical Plans 3. Dental Plans 4. Other Benefit Plans 5. Life / Accident / Other Insurances 6. Retirement Programs Savings & Pension Plans 7. Employee Stock Purchase Plan 8. Resources DOW RESTRICTED 2 COMPENSATION & BENEFITS PACKAGE We offer our employees a compensation and

benefits package, which is considered top tier in our industry, with competitive salaries and comprehensive benefits Dows benefit programs are an integral part of your Total Compensation Benefit plans are designed to: Be competitive with both employers in our industry and those with whom we compete for talent DOW RESTRICTED 3 IMPORTANT NOTE The brief benefit summaries in this presentation provide only general information. Consult the Summary Plan Description (SPD) or Plan Document for a more complete description of a plans terms. If there is any conflict between the information in this presentation and the legal documents of any of the plans, the plan legal documents will govern. Dow reserves the right to amend, modify and terminate the plan(s) described in this presentation at any time at its sole discretion. The descriptions are subject to change based on terms of the plan(s)

and applicable law. This presentation is not a contract of employment and is not intended to affect the employment-at-will status of any employee in any way whatsoever. DOW RESTRICTED 4 BENEFIT PROGRAMS Enrollment as a New Hire and Annually Medical / Prescription Drugs Dental Employee-Paid Life Insurance Dependent Life Insurance (Spouse / Domestic Partner / Child) Voluntary Group Accident Insurance (AD&D) Employee-Paid Optional Long-Term Disability Income Protection

Reimbursement Accounts (aka FSAs) Health Savings Account (HSA) DOW RESTRICTED No Enrollment Necessary (CompanyPaid) Pension Plan Company-Paid Life Insurance Occupational Accident Insurance Business Travel Accident Insurance Company-Paid Long Term Disability Income Protection 50% Employee Assistance Program

Separate Enrollment Employees Savings Plan Employees Stock Purchase Plan 5 BEFORE-TAX OR AFTER-TAX? Some benefit premiums/contributions are deducted from your income before taxes, making your taxable income lower and allowing you to pay less in taxes Others are deducted from your after-tax income

Before-Tax Medical Dental Long-Term Disability Reimbursement Accounts Voluntary Group Accident (for Employee or Spouse) Commuter Benefits Employees Savings Plan Health Savings Account DOW RESTRICTED

After-Tax Life Insurance Dependent Life Insurance Domestic Partner coverage for Voluntary Group Accident Insurance Employees Savings Plan Employees Stock Purchase Plan 6 WHEN AND HOW TO ENROLL During your on-boarding session, you will receive a Personal Information Change (PIC) form to complete and return to Human Resources This form must be completed and include your Social Security Number and Date of Birth When the PIC form is received and processed your information will be entered in all Dow systems.

Approx. 2 weeks after all of your information has been recorded, you will then receive an email from [email protected] about benefits enrollment sent to your new Dow email address. This email will contain instructions on how to enroll for benefits, including a link to the Dow Benefits website. BUT. DOW RESTRICTED 7 WHEN AND HOW TO ENROLL (cont.) In order for you to receive your benefits enrollment email, you

must first send an e-mail from your Dow workstation to an external address (i.e., home email) to activate your ability to receive external emails through the Dow firewall. If you follow the above procedure, but havent received your enrollment email by the end of your second week of employment, contact the HR Service Center (877) 623-8079. Through this process, it could mean that there may be a gap in coverage Your coverage will be retroactive to your hire date (as long as your elections are made within 31 days of you receiving your enrollment email) and you provide the required documentation (birth certificates, marriage license if you are covering dependents) You should ALWAYS seek needed medical attention and obtain prescription drugs you can always submit your claims at a later date. DOW RESTRICTED 8

The Dow Benefits Website offers: Your link to enroll in benefits as a new hire Your future personal benefit information that is easy to find Tools that make it easy to: Compare benefit options, coverage and costs Estimate Reimbursement/FSA contributions and tax savings Estimate Life Insurance needs Estimate your pension

A place that makes it easy to add or remove dependents and enroll during Annual Enrollment A place that is easy to modify benefits if you have a qualifying life event during the year DOW RESTRICTED 9 How to Log On to the Dow Benefits Website Employees can access the site two ways: From Work Single Sign On - No password needed! My HR Connection > My Personal Data > My Benefits or My HR Connection > Benefits Health & Insurance Programs > Dow Benefits website, or Pension & Savings > Dow Benefits website

From Home https://dowbenefits.ehr.com Option for employees to share information with dependents Option for employees with limited access to or no Dow workstation Enter your Dow ID (without the U) and password you chose for this site to login Follow instructions on the login page Note: if you choose to enter a personal email address on the Dow Benefits website, all benefits communications will be sent to that email account and not to your Dow email DOW RESTRICTED 10 The Dow Benefits Website DOW RESTRICTED 11 Accessing the Enrollment Link

To To access access the the Enrollment Enrollment Link Link 1 DOW RESTRICTED 12 Reviewing Benefit Elections and Coverage's 2 Review Review benefit benefit elections elections and

and covered covered dependents dependents in in the the Benefits Summary Benefits Summary DOW RESTRICTED 13 Updating Benefits for Life Status Changes 3 DOW RESTRICTED To To update update benefits benefits for

for life status changes life status changes go go to to Alerts Alerts and and Quick Quick Links Links 14 Changing Benefits for Life Status Changes Go to the Dow Benefits website to update benefits for: Marriage Spouse/Domestic Partner gains or changes employment Birth or Adoption of Child Domestic Partnership begins or ends Dependent Child gains or loses eligibility

Change in Dependent care cost Refer to the Quick Reference Guide for more information MyHR Connection>Benefits>Communications>Enrollment DOW RESTRICTED 15 OPPORTUNITIES TO CHANGE YOUR BENEFIT ELECTIONS You are encouraged to make status changes within 31 days but not later than 90 days from the date of your life event If made within 31 days of the event, change takes effect as of the Life Event date If made within 32-90 days of the event, change takes effect on the date the Dow Benefits Service Center receives the appropriate documentation. (e.g., birth certificates, marriage license)

If you do not make a status change within 90 days from the date of your life event, you must wait until the next annual enrollment to make any benefit changes. Annual Enrollment Fall, typically early November Copies of Legal documents are required - birth certificates, marriage license, divorce decree, etc. for employee and all covered dependents DOW RESTRICTED 16 DUAL CAREER COUPLES If you and your Spouse/Domestic Partner both work for Dow and/or a Dow entity (UCC, Business Services LLC, etc.): You can each enroll for benefits separately or one can cover the other Exceptions Children can only be covered by one employee Can only enroll self for VGA coveragedual career couples must Waive Spouse/Domestic Partner VGA DOW RESTRICTED

17 THE WORKING / RETIRED SPOUSE / DOMESTIC PARTNER RULE If your non-Dow Spouse/Domestic Partner is employed full-time or retired and offered an employer-subsidized group medical and/or dental program, AND If you wish to cover your non-Dow Spouse/Domestic Partner as a Dependent under the Dow medical and/or dental plans, THEN He/she must enroll in his/her employers plan, and Dow coverage will be secondary to his/her employers primary coverage NOTE: If your Spouse/Domestic Partner is unable to enroll in his/her plan at this time, they can receive primary coverage under Dows plan until the earliest date they can enroll in their own plan If your Spouse/Domestic Partner does not enroll in his/her employers plan,

you will not be able to enroll him/her under your Dow medical or dental plans DOW RESTRICTED 18 DEPENDENT CHILD ELIGIBILITY Your birth, step-child or legally adopted child, can be covered until their 26th birthday even if they are: Offered coverage from their current employer Married Currently employed full-time/part-time Full-time or less than full-time student status Dependent Child Exclusions Covered under the same plan as a dependent of another Dow Employee or Retiree or of a Dow legal entity DOW RESTRICTED 19 IMPORTANT DEFINITIONS

Tobacco User is a person who uses tobacco products. To be considered a non-tobacco user, you and/or your Spouse/Domestic Partner must not have used any tobacco products for the last 12 months. Medical, dental, and life insurance premiums are higher for tobacco users When you enroll on the Dow Benefits website, you must indicate whether you and your Spouse/Domestic Partner: Use tobacco products Do not use tobacco products, or Will commit to complete a tobacco cessation program within the next year If you elect to commit to completing a tobacco cessation program within the next year, the tobacco surcharge for medical and dental insurance will be waived DOW RESTRICTED

20 IMPORTANT DEFINITIONS Beneficiary is an individual or trust you select to receive your benefits in the event of your death. Primary beneficiary: will receive benefit in the event of your death Contingent beneficiary: will receive your benefit in the event both you and your primary beneficiary die Beneficiaries selected for the Company-Paid Life Insurance plan will be used for all insurances unless you designate a different beneficiary If you do not designate a Company-Paid Life Insurance beneficiary, MetLife may determine the beneficiary to be one or more of the following who survive you: Your Spouse or Domestic Partner; or

Your children; or Your parent(s); or Your sibling(s); Or, MetLife may pay your estate. DOW RESTRICTED 21 BENEFICIARY DESIGNATION Company-Paid and Employee-Paid Life Insurance Once you have your Employee ID Number, log onto MetLifes website to register your beneficiary information: https://mybenefits.metlife.com/MyBenefits Accident Insurances Default beneficiary: same as Company-Paid Life Insurance Employees Savings Plan Register beneficiary information on Fidelitys web site at www.netbenefits.com/dow or rely on defaults defined in Summary Plan Description (SPD)

Pension Plan Register beneficiary information on the My HR Connection web site at http://myhr.intranet.dow.com or rely on defaults defined in SPD (Note: You can also find all these links on the Dow Benefits website) DOW RESTRICTED 22 BENEFITS INFORMATION RESOURCES HR Service Center (877) 623-8079 or (989) 638-8757 E-mail: [email protected] 8:00 a.m.- 6:00 p.m. EST (Monday-Thursday) 8:00 a.m.- 5:00 p.m. EST (Friday) Decision Guide, Quick Reference Guide, SPDs and

applicable forms: My HR Connection>Benefits>Communications>Enrollment My HRConnection>Benefits>Communications>Summary Plan Descriptions (SPD) on the Dow Intranet www.dowfamilyhealth.com DOW RESTRICTED 23 MEDICAL INSURANCE DOW RESTRICTED 24 3 MEDICAL PLAN OPTIONS 1. MAP Plus Option 1 Low Deductible Plan POS (Point of Service) Open Access Plan, with no Primary Care

Physician (PCP) needed Administered by Aetna Self-insured by Dow 2. MAP Plus Option 2 High Deductible Plan High Deductible Health Care Plan, with no Primary Care Physician (PCP) needed Administered by Aetna Self-insured by Dow 3. Health Maintenance Organization (HMO) and other plans In-network coverage only, generally requires Primary Care Physician (PCP) designation Eligibility based on your home address zip code DOW RESTRICTED

25 MAP PLUS BOTH OPTIONS 1 & 2 Common Terms: In-Network / Out-of-Network provider You can choose any medical provider, but will receive greater coverage with In-Network providers In-Area / Out-of-Area participant Separate plan design that applies to you based on your home zip code, if you do not have reasonable access to an in-network provider Plan Allowable Amount Maximum the plan will pay for a particular service Applies for Out-of-Network providers and Out-of-Area participants DOW RESTRICTED 26 MORE COMMON TERMS Deductible

Annual amount you are responsible to pay before you are eligible to receive benefits under the plan Co-Payment Pre-determined amount of money you are responsible to pay for a particular service (e.g., $20 co-payment for PCP office visit). (aka: Co-Pay) Co-Insurance Percentage of Providers bills you will be responsible to pay, after you have met your annual deductible Out-of-Pocket Maximum Maximum amount you will pay out-of-pocket in a Plan year for eligible services; services are covered at 100% by the plan after you meet your out-of-pocket maximum DOW RESTRICTED 27 COMMON MEDICAL PLAN QUESTIONS How much will my premium cost each month? Monthly premiums depend on Medical Plan and Coverage Level

elected (Employee, Employee + Spouse/Domestic Partner, Employee & Child(ren) or Family) Additional premium surcharge for Tobacco Users Refer to the Benefits Decision Guide and the Dow Benefits website for additional information How can I find an In-Network medical provider? Aetna Navigator: log onto www.aetna.com and look for Aetna Open Access Plans. Then select Aetna Choice POS II (Open Access) HMOs and Other Plans websites: Refer to the enrollment guide on each plans website Ask your doctor if they participate in the plan you elected DOW RESTRICTED 28 MAP PLUS OPTION 1 LOW DEDUCTIBLE PLAN OVERVIEW POS (Point of Service) plan administered by Aetna No Primary Care Physician (PCP) required Pre-certification (Aetna approval needed before medical

procedure) In-Network In-Network providers will handle all pre-certification Out-of-Network or Out-of-Area Patient has responsibility for all pre-certification Any in-patient hospital confinement Out-patient surgery High cost diagnostic procedures (MRI and CT scan) Managed behavioral health care services DOW RESTRICTED 29 MAP PLUS OPTION 1 LOW DEDUCTIBLE PLAN DEDUCTIBLES In-Network coverage:

$125 - Individual $250 - Employee + 1 Dependent $375 - Employee + 2 or more Dependents Out-of-Network coverage: $500 - Individual $1,000 - Employee + 1 Dependent $1,500 - Employee + 2 or more Dependents Out-of-Area: $250 - Individual $500 - Employee + 1 Dependent $750 - Employee + 2 or more Dependents DOW RESTRICTED

30 MAP PLUS OPTION 1 LOW DEDUCTIBLE PLAN OUT-OF-POCKET MAXIMUMS Annual Out-of-Pocket Maximums (Medical & Prescription Drug combined) In-Network: 4% base annual salary individual, up to maximum of $6,350 per year 8% base annual salary family, up to a maximum of $12,700 per year Out-of-Network: 8% base annual salary individual 12% base annual salary - family Out-of-Area: 4% base annual salary individual, up to maximum of $6,350 per year 8% base annual salary family, up to a maximum of $12,700 per year All medical and prescription drug expenses, including deductibles, coinsurance and copayments, apply to your Out-of-Pocket Maximum. DOW RESTRICTED 31 MAP PLUS OPTION 1 LOW DEDUCTIBLE PLAN PREVENTIVE CARE

Preventive care covered at 100% Routine physical exam (starting at age 3) Routine Gynecological exam Vision screening Routine Mammography PSA Immunizations Well baby care And more. Annual allowance of $500 per covered person Lactation consultation Diabetic education DOW RESTRICTED 32 MAP PLUS OPTION 1 LOW DEDUCTIBLE PLAN PRESCRIPTION DRUGS

Administered by Aetna in conjunction with CVS/Caremark & part of MAP Plus Option 1 deductible In-Network and Out-of-Network Pharmacy deductibles: $100-individual $200-Employee + 1 Dependent $300-Employee + 2 or more Dependents Annual Out-of-pocket maximums: Combined with Medical Out-of-pocket maximum In-Network Pharmacy coverage levels: 80% for generic and preferred brand-name 70% for non-preferred brand-name Out-of-Network Pharmacy coverage levels: 80% of Plan Allowable Amount for generic and preferred brand-name

70% of Plan Allowable Amount for non-preferred brand-name You will also need to pay the difference between generic and brand-name if the generic is available DOW RESTRICTED 33 MAP PLUS OPTION 1 LOW DEDUCTIBLE PLAN MAIL SERVICE PHARMACY Administered by Aetna through contract with CVS Caremark No annual deductible 80% coverage for generic and preferred brand-name 70% for non-preferred brand-name You pay difference between generic and brand-name If you do not use the CVS Caremark Mail Order Pharmacy option after the initial prescription and two refills you will incur a 50% coinsurance 90-day supply (30-day supply limit at retail) You will also need to pay the difference between generic and brand-name if the generic is available DOW RESTRICTED

34 MAP PLUS OPTION 2 HIGH DEDUCTIBLE PLAN OVERVIEW Lower monthly premium (i.e., pay less upfront in premiums deducted from each paycheck) High deductible plan design Point of Service (POS) plan Administered by Aetna Access to a Health Savings Account (HSA) DOW RESTRICTED 35 MAP PLUS OPTION 2 HIGH DEDUCTIBLE PLAN OVERVIEW In-Network Annual Deductible: $2,000 individual / $4,000 family with maximum of $2,500 for one person Annual Out-of-Pocket Maximum: $4,000 individual/$8,000 family, deductible is included 80% coverage for most services

Out-of-Network Annual Deductible: $4,000 individual/$8,000 family Annual Out-of-Pocket Maximum: $8,000 individual/$16,000 family, deductible is included 60% coverage for most services after deductible Out-of-Area Annual Deductible: $2,000 individual/$4,000 family with maximum of $2,500 for one person Annual Out-of-Pocket Maximum: $4,000 individual/$8,000 family, deductible is included 80% coverage for billed charges up to Plan Allowable Amount DOW RESTRICTED 36 MAP PLUS OPTION 2 HIGH DEDUCTIBLE PLAN OVERVIEW Preventive Services Most preventive services are covered at 100% without a deductible Prescription Drugs Annual deductible combined with medical Preventive Medicines covered at 80% with no deductible

List of Preventive Medicines may be found at: www.dowfamilyhealth.com/benefits/Employee Benefits - Information In-Network Pharmacy 80% after deductible Show medical insurance card to have purchases recorded Out-of-Network Pharmacy 60% after deductible Submit Medical claim form to record all purchases Mail order is optional DOW RESTRICTED 37 HEALTH MAINTENANCE ORGANIZATIONS (HMOs) AND OTHER PLANS You also may be able to choose an HMO for your medical and prescription drug coverage

Availability based on specific geographic location Area defined by residential zip codes Independent medical plan operated by an HMO entity separate from Dow except for: Eligibility rules Payment of premiums Additional plans operate like HMOs but are not HMOs: CIGNA Self-insured plan in multiple (but specific) states HealthPartners Minnesota plan Blue Care Network in Michigan Blue Cross/Blue Shield of Michigan - Illinois

Humana in Louisiana DOW RESTRICTED 38 MORE ABOUT HMOs AND OTHER PLANS HMOs provide services through independent medical offices or HMO-owned facilities You select a Primary Care Physician (PCP) from the HMO Staff, if required Responsible for managing health care for you and your family In-Network provider can refer you to a non-affiliated provider You must use the HMO providers and facilities in order to have coverage Unless authorized by an HMO physician, or Provided under emergency conditions Refer to the Benefits Decision Guide for additional information Research your provider network before selecting an HMO DOW RESTRICTED

39 USING YOUR MEDICAL PLAN Medical ID card(s) should arrive within 3 weeks of your enrollment If cards not received, contact the HR Service Center In need of medical services before receiving your card? If an emergency, contact the HR Service Center to request an emergency notification to your health care vendor. If not an emergency, see a health care provider Employee number and Medical Plan carrier name are needed May need to pay up front for services rendered and submit claim later for reimbursement Need a prescription filled before receiving your card(s)? Contact the Medical Plan carrier before seeing a pharmacist DOW RESTRICTED 40 DENTAL INSURANCE

DOW RESTRICTED 41 DENTAL PLAN OPTIONS PPO Premier Basic Plus Plan Dow self-insured plan administered by Delta Dental PPO High Plan (PPO High) Dow self-insured plan administered by Delta Dental Dental Maintenance Organizations (DMOs)* Aetna Dental DMO (not available in Louisiana) CIGNA Dental Health where available DOW RESTRICTED 42 DELTA DENTAL PLAN DEFINITIONS Participating Dentists there are two types; both have agreed to charge no more than Delta Dentals approved amount

Delta Dental Premier Delta Dental PPO Dentist Non-participating Dentists - have not contracted with Delta You will still have coverage You will pay any amount above what Delta has defined as Plan Allowable Amount Plan Allowable Amount Maximum the plan will pay for a particular service DOW RESTRICTED 43 COMMON QUESTIONS How much will my premium cost each month? Monthly premiums depend on Dental Plan and Coverage Level (Employee, Employee + Spouse/Domestic Partner, etc.) elected Additional premium surcharge for Tobacco Users Refer to the Benefits Decision Guide for additional information How can I find a Dentist?

Delta Dental website: www.deltadentalmi.com DMO websites: www.aetna.com, www.cigna.com Ask your dentist if they participate in the plan you elected DOW RESTRICTED 44 DELTA DENTAL - PPO Premier BASIC Plus Plan HIGHLIGHTS 100% coverage for diagnostic and preventive services before deductible (exams, x-rays, simple teeth cleanings) Deductible for Basic and Major Services $50 Individual/$150 Family 50% coverage for: basic services (fillings, amalgam or resin, root canals, extractions) major services (cast restorations, crowns)

No orthodontic coverage $750 per person annual maximum for all Basic and Major Services DOW RESTRICTED 45 DELTA DENTAL PPO HIGH PLAN HIGHLIGHTS (IF PPO MEMBER DENTIST) 100% coverage for diagnostic and preventive services (exams, x-rays, simple teeth cleanings) Deductible for Basic and Major Services Bitewing x-rays: 1/year for members under age 15; 1/two calendar years for members

age 15 and older $50 Individual/$150 Family 80% coverage for: Basic services (fillings, amalgam or resin, root canals, extractions) 60% coverage for major services (bridges, dentures) (Note: Lower coverage for Delta Premier or Non-participating dentists) 50% orthodontic for PPO member or Delta Dental Premier participating dentist Coverage for dependent children up to age 26 Coverage for adults - no age limit $1,500 per person lifetime maximum for orthodontic $1,500 per person annual maximum for Basic and Major services Deltas high plan you pay higher premiums & receive higher coverage DOW RESTRICTED 46

DENTAL MAINTENANCE ORGANIZATIONS (DMOs) You also may be able to choose a DMO for your dental coverage Aetna Dental DMO CIGNA Dental Health Availability based on specific geographic location Area defined by home zip codes Independent dental plan operated by a DMO entity separate from Dow except for: Eligibility rules Payment of premiums DOW RESTRICTED 47 MORE ABOUT DMOs DMOs provide services through independent dental offices or DMO-owned facilities You select a Primary Care Dentist (PCD) from the DMO Staff

Responsible for managing dental care for you and your family Can refer you to a non-affiliated provider You must use the DMO providers and facilities in order to have coverage Unless authorized by an DMO dentist, or Provided under emergency conditions Refer to the Benefits Decision Guide for additional information Research your provider network before selecting a DMO DOW RESTRICTED 48 DENTAL DMOs Aetna Dental DMO Periodic oral exams, X-rays, Fillings, Extractions 100% Simple teeth cleanings 100%, 2 per year Orthodontic Child: $1,000 co-pay; Adult: $1,000 co-pay No annual per person maximum CIGNA Dental Health DMO

Periodic oral exams, X-rays, Fillings 100% Extractions -- $12 co-pay Simple teeth cleanings 100%, 2 per year Orthodontic Child: $1,575 co-pay; Adult: $2,320 co-pay No annual per person maximum Must receive care and treatment through Participating Providers DOW RESTRICTED 49 USING YOUR DENTAL PLAN DMO Plan participants will receive ID card(s) within 3 weeks of enrollment Contact the DMO for missing dental cards For Delta Dental plans, no ID card is automatically provided Dows group number is needed to see a participating dentist: Basic Plus 5432 PPO High 9014 If desired, an ID card can be printed from the Delta Dental Consumer Toolkit at www.deltadentalmi.com

DOW RESTRICTED 50 OTHER BENEFIT PLANS DOW RESTRICTED 51 HEALTH SAVINGS ACCOUNT (HSA) A special savings account to help pay for qualified current and future medical expenses Important eligibility rules apply: Must elect MAP Plus Option 2 High Deductible Health Plan You cannot be enrolled in any other coverage (including spouses) except for another high-deductible plan You cannot be claimed as a dependent on someone elses tax return You must not be enrolled in Medicare Balances roll over from year to year, no use it or lose it requirement DOW RESTRICTED

52 HEALTH SAVINGS ACCOUNT (HSA) contd Contributions are made on a pre-tax basis You may make changes to contribution amounts at any time from January to November 30, up to annual limits, no qualifying life event needed to make changes 2014 Maximum annual contribution for Employee Only: $3,300; Employee plus any other dependent: $6,550 Investment earnings and interest are tax-free when funds used for eligible expenses Plan administered by Fidelity Investments if desire payroll deduction, but can select a different provider One-time rollover from an IRA allowed Catch-up contribution of up to an additional $1,000 allowed if age 55 or older and not enrolled in Medicare DOW RESTRICTED 53 LIMITED-USE FLEXIBLE SPENDING ACCOUNT (Limited-Use FSA)

Similar to the Health Care Reimbursement Account, with some differences Annual pre-tax contribution limit is $2,500 Reimburse yourself for eligible health care expenses Limited aspect of this FSA refers to what eligible claims you can submit before and after youve met the Option 2 High Deductible Use it or Lose it: Claims for reimbursement must be received by April 30. Any unclaimed contribution will be forfeited. DOW RESTRICTED 54 LIMITED-USE FSA ELIGIBLE EXPENSES DOW RESTRICTED 55 REIMBURSEMENT ACCOUNTS Save tax dollars by setting aside part of your pay before taxes are deducted, to be drawn on later for qualifying expenses

Two types of Reimbursement Accounts, both administered by Aetna Health Care: Health care expenses for you and your eligible dependents Dependent Day Care: Day care expenses for eligible dependents Contribute pre-tax dollars to your account during calendar year, and use for expenses incurred during the Plan Year & January 1March 15 of next calendar year Use funds in account to reimburse yourself for IRS qualifying expenses see SPD for details Use it or Lose it: Claims for reimbursement must be received by April 30. Any unclaimed contribution will be forfeited. DOW RESTRICTED 56

HEALTH CARE REIMBURSEMENT ACCOUNT (HCRA) You may not be enrolled in the MAP Plus Option 2 High Deductible Plan Contribute between $100 up to a maximum of $2,500 annually If your Spouse is also eligible for a health care reimbursement account, he/she can contribute up to the maximum allowed under his/her plan. Health care expenses for a Domestic Partner are not eligible for reimbursement Common uses for account funds: MedicalOptical, Deductibles, Co-Payments, Coinsurance PrescriptionsDeductibles, Co-Payments, Coinsurance Some Over-the-Counter medications with a doctor prescription DentalCo-Payments DOW RESTRICTED 57

HCRA AUTOMATIC ROLLOVER OPTIONS Allows Aetna to roll over un-reimbursed expenses from your medical and/or dental plan to be reimbursed directly from your HCRA Example: At a doctors office, you will pay your regular co-pay. Aetna will send you a check for your out-of-pocket expenses once they exceed $50. Auto Debit Feature: If you have a prescription filled at a network pharmacy and have sufficient funds in your HCRA account, your prescription cost will automatically be taken from your HCRA. You will not pay at time of purchase. Available if enrolled in MAP Plus Option 1 Low Deductible Plan, Aetna DMO and/or Delta Dental; not available to participants enrolled in the Limited-use FSA You should not elect this option if you:

Coordinate benefits with another medical plan, or Would rather submit manual claim forms DOW RESTRICTED 58 COMPARING THE HSA, HCRA, and LIMITED-USE FSA Feature/ Provision HSA HCRA Limited-Use FSA High Deductible health plan requirement You must enroll in MAP Plus Option 2 High Deductible

You may not be enrolled in HCRA if you are enrolled in the MAP Plus Option 2 High Deductible You may have a Limited-use FSA if you are enrolled in the MAP Plus Option 2 High Deductible Funding Payroll-deducted pretax contributions to an HAS with Fidelity Payroll-deducted pretax contributions Payroll-deducted pretax contributions 2014 contribution limits

Singe: $3,300 Family: $6,550 $2,500 $2,500 Eligible expenses IRS-approved qualified expenses* IRS-approved qualified expenses* Dental and vision expenses (only) before deductibles* after deductible Rollover of unused balances

Yes No No Portability Yes No NO You may use up to the amount of funds currently in account You may use funds up to the full contribution amount you set for the year You may use finds up

to the full contribution amount you set for the year Use of funds *Expenses must be qualified medical, vision, pharmacy or dental expenses, as defined in Section 213(d) of the Internal Revenue Service Code. DOW RESTRICTED 59 COMPARING THE HSA, HCRA, and LIMITED-USE FSA HSA Limiteduse FSA HCRA Tax-free contributions P P

P Tax-free distributions when used to pay for qualified expenses P Account rolls over year-to-year P Any interest and investment gains are taxfree P Portable account (i.e., yours to keep of you leave Dow or retire) P Start, stop or change contributions at any time P

P P Full contribution amount elected during enrollment available to use January 1 Only available of enrolled in MAP Plus Option 2 High Deductible DOW RESTRICTED P P 60 DEPENDENT DAY CARE REIMBURSEMENT ACCOUNT (DCRA) May contribute $100-$5,000 per family annually Total contribution cannot exceed $5,000 even if you and your Spouse both have access to an account Covers annual expenses for: Child care for Dependent children under age 13 if you and your Spouse work or attend school full-time

Care for other Dependents who reside in your home and are physically or mentally incapable of self-care DOW RESTRICTED 61 HOW TO RECEIVE REIMBURSEMENT For HSA: HSA debit card (no claim forms to complete, but keep all receipts for tax records) For Limited-Use FSA Complete and submit claim form with supporting documents Must have at least $50 of expenses to receive reimbursement For HCRA: Complete and submit claim form with supporting documents, or Receive automatic reimbursement if Automatic Rollover elected Must have at least $50 of expenses to receive reimbursement For DCRA: Complete and submit claim form with supporting documents Sufficient funds must be in your account before you can receive reimbursement Claim forms can be found on My HR Connection / Forms or

www.dowfamilyhealth.com Direct deposit is available DOW RESTRICTED 62 EMPLOYEE ASSISTANCE PROGRAMS (EAP) Individualized assistance to help balance demands of home and work Administered by Aetna Professional, confidential counseling for employees and eligible dependents, at no cost to you within plan guidelines Counselors are available 24 hours a day, 7 days a week to help with a variety of problems: Stress, Substance Abuse, Depression, Domestic Violence, Divorce, Parenting, Grief and Loss, Financial, Workplace Issues, etc. Call (800) 7DOWDOW (736-9369) and select option #3 from menu DOW RESTRICTED

63 LifeCare LIFE EVENT MANAGEMENT SERVICES LifeCare provides referral services and work/life information to employees and immediate family members in such topics as: Child Care & Parenting child care centers, prenatal care Education colleges/ universities; college financing, tutoring; special education Legal/Financial - legal consultation; personal finance; credit and debt counseling Health & Wellness - diet & nutrition; fitness/exercise; general health Adult Care & Healthy Aging caregiver issues; in-home services; hospice Daily Life - discount programs, wedding planning, plumbers, automotive services 24-Hour internet and telephone access www.lifecare.com Call (800)7DOWDOW (736-9369) and select option #4 from menu DOW RESTRICTED 64

LIFE / ACCIDENT / OTHER INSURANCES DOW RESTRICTED 65 LIFE INSURANGE GENERAL INFORMATION Administered by MetLife Group Term Life Policy Employee, Spouse/Domestic Partner, Child coverage Dow Dual Career couple* only one can cover the Child(ren) Life Insurance Beneficiary Designation You are the beneficiary for Dependent Life Insurance Plans for your Spouse/Domestic Partner and Child(ren) Register your beneficiary on the MetLife website* https://mybenefits.metlife.com/MyBenefits/ssi/commonAccess.do or using the link on the Dow Benefits website * Refer to Introduction/General Benefits Information section for details DOW RESTRICTED 66

EMPLOYEE LIFE INSURANCE Pays a benefit to your beneficiary(ies) upon your death Company-Paid Life Insurance coverage is automatic 1X (one times) your base annual salary, up to $1.5 million You are automatically enrolled in this company-paid benefit May elect Employee-Paid Life coverage for yourself x to 8x your base annual salary, up to $1.5 million Can increase coverage by x each year during annual enrollment without statement of health Premiums based on your salary, age and use of tobacco products DOW RESTRICTED 67 WILL PREPARATION & ESTATE RESOLUTION SERVICES If you are enrolled in Employee-Paid Life Insurance, MetLifes Will Preparation Service is available to you, and Estate Resolution Service can assist your survivors Will Preparation Service:

Prepare or update a standard will at no cost, using one of Hyatt Legal Plans more than 10,000 network attorneys Using a non-network attorney, receive partial reimbursement for will preparation - current reimbursement limits are $150 for employee will, and $175 for employee & spouse will Call Hyatt Legal Plans at 1-800-821-6400 State you are a Dow Employee, Group Number 11700, and are calling about Will Preparation Service Estate Resolution Service: Provides a Hyatt network attorney (or partial reimbursement for a nonnetwork attorney) to probate your estate DOW RESTRICTED 68 DEPENDANT LIFE INSURANCE SPOUSE/DOMESTIC PARTNER Assists you financially upon the death of your

Spouse/Domestic Partner Coverage options: $10,000 to $250,000 in increments of $10,000 Can increase coverage by one $10,000 increment during annual enrollment without statement of health Premiums based on: Coverage level Spouse/ Domestic Partners age Use of tobacco products DOW RESTRICTED 69 DEPENDANT LIFE INSURANCE - CHILD Assists you financially upon the death of your eligible Dependent Child(ren) Coverage options: $2,000, $5,000 or $10,000 for each Child

Same monthly premium applies, regardless of number of children covered Up to age 26 No limits on increasing coverage Reminder: For Dual Career couples, only one employee can cover the children DOW RESTRICTED 70 BUSINESS TRAVEL ACCIDENT INSURANCE & OCCUPATIONAL ACCIDENT INSURANCE Assists you or your surviving beneficiaries financially if you are injured or die on the job as a result of a qualified accident Administered by National Union Fire Insurance Company of Pittsburgh PA (NUFIC), a Chartis company

You are covered automatically Company pays 100% of the premiums Benefits payable are a percentage of the Principal Sum, and differ based on the type of accidental injury DOW RESTRICTED 71 BUSINESS TRAVEL ACCIDENT INSURANCE & OCCUPATIONAL ACCIDENT INSURANCE Business Travel Accident Insurance (BTA) Covers accidental death and specified injury that occurs while traveling on authorized

Company business Spouse/Domestic Partner and Dependent children are eligible for coverage Principal Sum is 5X base annual salary to $2 million maximum DOW RESTRICTED Occupational Accident Insurance (OAI) Covers on-the-job accidental death and specified serious injury

No Dependent coverage Principal Sum is 4X base annual salary to $1 million, subject to $100 million aggregate limit 72 VOLUNTARY GROUP ACCIDENT INSURANCE (VGA) Administered by National Union Fire Insurance Company of Pittsburgh PA (NUFIC), a Chartis company Accidental Death and Dismemberment Plan (AD&D)

Covers accidental death and specified serious injury Coverage available for you, your Spouse/Domestic Partner and children Must enroll for Employee coverage if you want to enroll your Spouse/Domestic Partner Dual Careercannot cover each other, must elect No Coverage for Spouse/Domestic Partner VGA coverage DOW RESTRICTED 73 VOLUNTARY GROUP ACCIDENT INSURANCE (VGA) EMPLOYEE Benefits payable are a percentage of the Principal Sum, and differ based on the type of accidental injury Employee coverage (Principal Sum) options: $10,000 $500,000 in increments of $10,000 Benefits payable are a percentage of the Principal Sum, and differ based on the type of accidental injury

Loss of Life: 100% Loss of Sight in One Eye: 50% Permanent and Total Disability: See SPD for further examples DOW RESTRICTED 100% 74 VOLUNTARY GROUP ACCIDENT INSURANCE (VGA) SPOUSE/DOMESTIC PARTNER Assists you financially in the event of the death or qualified injury due to an accident of your Spouse / Domestic Partner Spouse/Domestic Partner coverage (Principal Sum) options of $10,000 - $250,000 in increments of $10,000

Benefits payable are a percentage of the Principal Sum, and differ based on the type of accidental injury Dependent Children are automatically covered at no additional cost, if you and your Spouse/Domestic Partner are both enrolled in the Plan Single parent Dependent Children are automatically covered DOW RESTRICTED 75 LONG-TERM DISABILITY (LTD) INCOME PROTECTION PLAN Provides income in the event that an illness/injury prevents an Employee from working for more than six months due to total/continuous disability

Administered by Liberty Life Assurance Company of Boston (Liberty) Company-Paid 50% Income Protection You are enrolled automatically Covers 50% of your base monthly salary Optional 16.7% Income Protection Full-time Employees only You pay the additional premium Adds 16.7% onto Company-paid 50% coverage If you have less than 1 year of continuous service and file a claim that is approved for benefit payments, you will receive disability benefits for only 12 months DOW RESTRICTED 76 RETIREMENT PROGRAMS: EMPLOYEES SAVINGS PLAN and PENSION PLAN DOW RESTRICTED

77 EMPLOYEES SAVINGS PLAN Dows 401(k) plan allows you to save a percentage of your pay and receive Company matching funds Full-time or less-than-full-time employees are eligible to begin contributing upon hire The plan provides: 30+ investment (fund) options Flexibility in changing investment choices An opportunity to roll over prior 401(k) plans to the Dow account 24-hour access to personal account information via the internet and phone Loan feature (Maximum of 3 loans) Fidelity Investments is the Plans Trustee and Record Keeper DOW RESTRICTED 78 EMPLOYEES SAVINGS PLAN Dow matching contributions*

No waiting period for Company match Company match is 4% of base pay when you contribute 6% or more 100% on the first 2% 50% on the next 4% Automatic enrollment/Automatic increase features If you do not enroll within 60 days of your hire date, you will be automatically enrolled at 3% of base pay Annual 1% increase until you reach 6% (each April 1) Must take action if you wish to opt out or change contribution amount by calling Fidelity or going to www.netbenefits.com/dow DOW RESTRICTED 79 EMPLOYEES SAVINGS PLAN Employees can contribute from 1% to 40% pre and/or post

tax base pay Pre-tax contributions are subject to IRS limits 2014 IRS limit is $17,500 Employees 50 or older can contribute an additional $5,500 annually requires separate enrollment Referred to as catch-up Base pay is employees monthly rate of pay, excluding special compensation (e.g., bonuses, overtime pay, relocation expenses) DOW RESTRICTED 80 EMPLOYEES SAVINGS PLAN - RESOURCES You should receive an enrollment email from Fidelity within 3 weeks of your hire date When you receive the email your Fidelity account has been activated If you have questions, contact Fidelity:

Phone (877) 440-4015 Website: www.netbenefits.com/dow o Accessible from the Internet or Dow Intranet o NetBenefits Online Planning Center contains: Information about the Plan and your investment options Access to a library of information on general investment topics Tools and worksheets to help plan for financial goals, including Retirement o Register beneficiaries DOW RESTRICTED 81 PENSION: PERSONAL PENSION ACCOUNT (PPA)* PPA is a qualified defined benefit pension plan Dow/UCC pay 100% of the cost No employee contributions are required Employees become vested after 3 years of service Must work at least 1,000 hours in each of the 3 years 5% of qualifying compensation is credited to your PPA annually (December 31 of each year) Qualifying compensation: Base Pay, actual Performance Award, overtime at straight time rate

*Dow Employees Pension Plan Personal Pension Account (PPA) Component for Dow and ROH Employees *Union Carbide Employees Pension Plan Personal Pension Account (PPA) Component for UCC Employees DOW RESTRICTED 82 PENSION: PERSONAL PENSION ACCOUNT (PPA)* Your PPA balance grows with interest throughout your career Interest credited to account on 12/31 of each year Crediting rate determined each September, based on 6-month Treasury bill rate plus 1.5% Upon leaving the Company, vested participants can Receive PPA benefit as a Lump Sum Receive PPA benefit as a monthly Annuity Defer receiving your pension benefit PPA balance will grow based on the crediting rate for each year Refer to appropriate SPD for plan details *Dow Employees Pension Plan Personal Pension Account (PPA) Component for Dow and ROH Employees *Union Carbide Employees Pension Plan Personal Pension Account (PPA) Component for UCC Employees DOW RESTRICTED

83 MODEL YOUR PENSION BENEFIT Would you like to know what your pension benefit looks like today or at some future date? Dow provides employees with a pension modeler to help you plan for retirement. You will be able to access the pension modeler from the Dow Benefits website after you become a vested participant. DOW RESTRICTED 84 EMPLOYEES STOCK PURCHASE PLAN Enrollment occurs annually - typically in January Election is irrevocable Eligibility must be an active employee by date specified in Prospectus and remain employed through end of the subscription period Opportunity to purchase Dow stock at a discounted price May purchase up to a percentage of your annual base pay (generally 10%)

Minimum purchase of 5 shares Two payment methods: Payroll deduction or Lump Sum payment Price is determined based on a discount from market price during a consecutive trading period For more information please refer to the Prospectus found on My HR Connection website (Dow keyword ESPP) DOW RESTRICTED 85 BENEFITS INFORMATION RESOURCES Decision Guide, SPDs and applicable forms: My HR Connection>Benefits on the Dow Intranet Dow Family Health website: www.dowfamilyhealth.com Dow Benefits website From a Dow workstation:

My HR Connection>Benefits>Dow Benefits website From Home: https://dowbenefits.ehr.com HR Service Center (877) 623-8079 or (989) 638-8757 E-mail: [email protected] 8 a.m.- 6 p.m. EST (Monday-Thursday) 8 a.m.- 5 p.m. EST (Friday) DOW RESTRICTED 86

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