Arthur J. Gallagher & Co. · NYSE:AJG
Arthur J. Gallagher & — Investor Presentation (2025)
11 slides from Arthur J. Gallagher &'s investor presentation, Oct 9, 2025
Slide 1: Health Savings Account (HSA)
Health Savings Account (HSA) ©2025 ARTHUR J. GALLAGHER & CO.
Slide 2: Road to Eligibility to Contribute to an HSA
Health Savings Account - HSA Road to Eligibility to Contribute to an HSA Cannot be Enrolled in covered by Cannot be Cannot be a tax Qualified High other non- enrolled in dependent Deductible HDHP Medicare Health Plan “Traditional” Medical, IRS rules are at least Full FSA, $1,700 single and $3,400 HR
Slide 3: Triple Tax Advantage
Health Savings Account - HSA Triple Tax Advantage TAX FREE TAX FREE GROWS OUT IN On qualified TAX expenses FREE ©2025 ARTHUR J. GALLAGHER & CO. 3 ©2019 ARTHUR J. GALLAGHER & CO.
Slide 4: HSA Contributions
Health Savings Account - HSA Contributions Enrolled Coverage 2025 2026 • 2026 Annual limit is increasing Individual $4,300 $4,400 • Change your contributions Family $8,550 $8,750 at anytime throughout the Age 55+ Add $1,000 year • Unused balances rollover • Portable – you own the Contribution Indivi
Slide 5: HSA Qualified and Non-Qualified Expenses
TAX Health Savings Account - HSA FREE Qualified Non-Qualified Expenses Expenses Expenses • Medical, • Taxable • Accountholder, Spouse, Tax Dental, • +20% Dependents expenses Vision Penalty • Over-the- counter meds, • No penalty, menstrual taxable products only: • Some • Medicare Insurance eligible P
Slide 6: Flexible Spending Account
Flexible Spending Account FSA ©2025 ARTHUR J. GALLAGHER & CO.
Slide 7: Flexible Spending Accounts: Health FSA
Flexible Spending Accounts Health FSA Elections Health FSA – Full Scope Health FSA- Limited Scope • Employees elect up to the limit • Full-scope is • Limited-scope is annually to set aside pre-tax used when used when money to pay for eligible employee and employee or expenses spouse are not spouse a
Slide 8: Flexible Spending Accounts: Dependent Care FSA
Flexible Spending Accounts Dependent Care FSA Contributions Expenses Qualifying Person • Elect up to $7,500 per family annually • Your child who is your Eligible Expenses: to pay for child care while working dependent and who was • Licensed day care • Cannot change election mid- under age 13 when th
Slide 9: Health Reimbursement Arrangement
Health Reimbursement Arrangement HRA / VEBA ©2025 ARTHUR J. GALLAGHER & CO.
Slide 10: Health Reimbursement Arrangement HRA/VEBA
Health Reimbursement Arrangement HRA/VEBA Eligibility – who gets it? Contribution Expenses • Employees enrolled in employer’s • Only the employer can contribute Who’s Expenses? qualified medical plan(s) • Employees cannot make additional • Can be used for qualified expenses of contributions the empl
Slide 11: Thank you! Disclaimer - GBS
Thank you! Disclaimer - GBS Consulting and insurance brokerage services to be provided by Gallagher Benefit Services, Inc. and/or its affiliate Gallagher Benefit Services (Canada) Group Inc. Gallagher Benefit Services, Inc., a non-investment firm and subsidiary of Arthur J. Gallagher & Co., is a lic