BENEFITS YOU CAN COUNT ON I 2013

1. BENEFITS YOU CAN COUNT ON I 2013

2. Hooters’ goal is to offer comprehensive and competitive benefit programs that help promote good health and wellness for our employees and their families. Our benefits package is designed to: OUR COMMITMENT TO YOU I A Plan Designed for Your Diverse Needs • Provide plans based on individual needs • Provide cost effective, quality benefit programs • Incentivize healthy lifestyle habits • Protect you and your family from unforeseen hardships associated with illness, disability or death • Offer plans that provide long-term financial security for you and your family

3. Eligibility OUR COMMITMENT TO YOU I Who is Eligible to Participate? • Full-time Corporate, Management, or Affiliate employees who work at least 30 hours per week • Spouses, domestic partners and dependent children (to age 26) of participating employees

4. Benefit Basics OUR COMMITMENT TO YOU I A Plan Designed For Your Needs • 2013 elections remain in effect from date of eligibility through December 31, 2013 • Changes may only be made if you experience a Qualified “Life Event” • Marriage, divorce or legal separation • Birth, adoption, or placement for adoption of an eligible child • Death of your spouse/domestic partner or covered child • Changes in your or your spouse’s/domestic partner’s work status that affect benefits eligibility (for example, starting/leaving a job, spouse’s/domestic partner’s open enrollment, etc.) • Change in a dependent child’s eligibility for benefits • Entitlement or loss of entitlement to Medicare or Medicaid

5. YOUR BENEFITS IHealth Care Reform in 2013 • In-network coverage of recommended preventive services for women (such as mammograms, screening for cervical cancer, prenatal screenings, contraceptive care and other services) will be covered at 100% (without a copay). • Distribution of the summary of benefits and coverage (SBC), which include information about covered benefits, exclusions, etc. • New IRS limits on health care (and limited) FSA accounts of $2,500 per employee. • Reporting the value of employer-based health coverage on IRS Form W-2. This will not impact the taxes you pay. Hooters will report the total premium contribution that both you and Hooters pay toward your health care coverage.

6. Your Benefits and Costs YOUR BENEFITS ICustomizing Your Plan *Domestic Partner coverage is a post-tax benefit.

7. MEDICAL BENEFITS IWellness The best time to think about your health is before you have an illness or injury. Committing to making lifestyle changes can positively impact your well-being. • Get annual physicals and flu shots • Utilize preventive care services (e.g., mammograms, immunizations, prostate screenings) • Participate in health coaching programs on topics such as: - Nutrition - Stress Management - Smoking Cessation - Weight Management

8. MEDICAL BENEFITS ICost Effective Peace of Mind • 2 Options for Medical Coverage: • High Deductible Health Plan (HDHP) with Health Savings Account (HSA) • POS/PPO open access plan • Plans provided though Blue Cross Blue Shield Review benefits and costs associated with both plans and make selections based on your needs.

9. MEDICAL BENEFITS IPlan Comparisons

10. MEDICAL BENEFITS IHigh Deductible Health Plan/HSA Consists of 2 parts: 2 1 Medical Plan Health Savings Account (HSA) • Lower monthly premiums • Network and non-network coverage • Annual deductible • Protection from major costs • 100% preventive care coverage • Personal support and tools • You will have to pay in full for doctor’s office visits and prescriptions until your deductible is met. There are no copayments. • Open an account through Mellon Bank. This account is owned by you. • Use the funds in the account to pay for eligible expenses. • Helps pay deductible • Tax savings: Your contributions will be on a pre-tax basis. • Your funds roll over year after year. • Unused funds are taken with you if you leave the company.

11. MEDICAL BENEFITS IHDHP/HSA Important Things to Know • There are no copays for medical visits • All medical visits and Rx expenses, with the exception of preventive care visits, are subject to the deductible ($1,500 for individuals and $3,000 for families – in network) • At the beginning of the plan year, you will pay the full discounted cost for medical and Rx expenses • These payments apply towards your calendar year deductible • The physician / facility should file the claim with BCBS. After BCBS processes the claim and subtracts their network discounts, you will receive an EOB showing the amount you owe, if any • For Rx expenses, you will pay the full discounted cost of your prescription drugs (network discount is applied at point of purchase)

12. MEDICAL BENEFITS IHDHP/HSA Important Things to Know • After you meet the deductible for in-network services, you will pay 20% of the cost of your medical visits and prescription drugs costs until you meet your calendar year out of pocket maximum ($5,000 for individuals and $10,000 for families – in network) • Once the calendar year out of pocket maximum has been satisfied, the plan will cover 100% for medical and pharmacy expenses for the balance of the calendar year • Set aside pre-tax dollars in your HSA to help pay for out-of- pocket medical expenses • Remember: Hooters is contributing money into your HSA account ($500 individual and $1,000 family) • You must open an HSA account so that the funds can be deposited • Don’t leave money on the table!

13. MEDICAL BENEFITS I Health Savings Account (HSA) • 2013 IRS Maximums (inclusive of all contribution sources) • Individual: $3,250 • Family: $6,450 • An additional $1,000 for HSA catch up contributions allowed for age 55 or older • Hooters Contribution to your HSA plan: • Individual: $500 • Family: $1000 • Employee contributions (up to IRS max) can be elected on a pre-tax basis through payroll deduction

14. MEDICAL BENEFITS I Health Savings Account (HSA) • Must be enrolled in the Hooter’s high deductible health plan (HDHP) to participate in the HSA • Cannot be covered under other non-HDHP health insurance plan • Cannot be enrolled in Medicare A or B • Spouse cannot be enrolled in a traditional FSA program • If a veteran, cannot have used Veterans’ Administration benefits 90 days prior to enrollment, even if that service was for a war-related injury or illness. • Domestic Partners are not considered an eligible dependent per IRS guidelines and therefore cannot be included in your HSA • Cannot be claimed as a dependent on someone else’s tax return

15. MEDICAL BENEFITS I Health Savings Account (HSA) You will receive an Anthem HSA debit card • Offered through Mellon Bank • Works like a regular debit card -- easy access to HSA dollars • Use at doctor’s office or pharmacy • Get additional cards for family members • NOTE: First time enrollees in the HDHP/HSA Plan must open a HSA account through Mellon Bank to receive employer contributions.

16. MEDICAL BENEFITS IConsumer Tips: Ways to Save The following tips are focused on helping you become a more educated healthcare consumer. • Log on to http://timewellspent.bcbsga.com/ to get age and gender-specific preventive care recommendations that will help you manage your health and reach our personal health goals. • Talk to your Doctor! The key to having a successful preventive care visit covered at 100% is to talk to your doctor and set your expectations. • DO make sure they know that your visit is for preventive services. • DO tell them that you only want services that will be covered at 100%. • DO ask them to advise you of recommended testing that will not be covered at 100% to allow you to make the decision to get it done or not. • DO contact the Benefit Department if you have issues with preventive care billing. • DO take charge of your health and wellbeing! • DO NOT go in to the preventive visit and list a string of ailments that should be covered under a normal “sick” visit.

17. MEDICAL BENEFITS IConsumer Tips: Ways to Save Prescription Drugs • Ask your doctor about Generic prescription drug options. • Go to www.bcbs.comto view the drug formulary and use the “price a prescription” tool; prices can vary by pharmacy. • Take advantage of the mail order Rx program. • Utilize low cost prescription drug options at retail locations such as Target, Publix and Walmart. Emergency Room/Urgent Care: • For non-life threatening illnesses, utilize an Urgent Care Center instead of the Emergency Room. This will generally save you time and money. Managing Costs • For large medical expenses that exceed your HSA account, discuss payment plan options with the provider.

18. MEDICAL BENEFITS IAdditional Resources • 24/7 NurseLine • Wellness Resources • Personal Health Support • Health Discounts -- Save 5 to 50% on products and services not typically covered by your plan including: • Laser eye surgery • Cosmetic dentistry • Health club memberships • Weight loss programs • …… and more

19. MEDICAL BENEFITS IWellness NEW - Premium Discount!!! • Hooters is offering a $20 per pay period discount on the medical premium for employees that complete the online Health Risk Assessment (HRA). • If you have dependent coverage, each dependent 18 years of age or older must complete the HRA for you to receive the premium discount. • Access the MyHealth Assessment by logging into BCBS and clicking on the “Health & Wellness” tab.

20. HDHP / HSA Associate Examples • The next few slides provide examples of health care costs, and how the Hooters POS/PPO and HDHP plans work with these different scenarios. Layla Jack Roxanne

21. Layla’s Individual HDHP Plan • Layla is single and enrolled in the Hooters HDHP / HSA plan. She is healthy and only takes birth control medication. • Layla get her annual Wellness visit and rarely goes to the doctor otherwise. • The HDHP plan has a $1,500 calendar year deductible. Hooters contributes $500 into Layla’s HSA account for the 2013 plan year. • In addition, Layla did not complete the Health Risk Assessment so she is not eligible for the $20 per pay period discount.

22. Layla’s Cost Comparison by plan

23. Jack’s Family HDHP Plan • Jack is married with 2 children and enrolled in the Hooters HDHP / HSA plan. He and his family members are healthy. His wife Diane takes a monthly birth control pill, but no one else takes a prescription. • All family members have their routine wellness check ups. Jack is not anticipating any large medical bills this year. Jack ends up having emergency Gallbladder surgery. His son also has a visit to the ER. • The HDHP plan has a $3,000 family calendar year deductible. The family deductible must be met before coinsurance levels kick in. Hooters contributes $1,000 in Jack’s HSA account for the 2013 plan year. Jack and his dependents completed the Health Risk Assessment so they will receive the $20 per pay period premium discount.

24. Jack’s Cost Comparison by plan

25. Roxanne & Spouse HDHP Plan • Roxanne is married and has no children. She enrolled in the Hooters HDHP / HSA plan. • Roxanne has multiple sclerosis (MS) and takes medication to treat her symptoms. Her husband Gordon manages his high blood pressure with a maintenance medication. • The HDHP plan has a $3,000 family calendar year deductible. The family deductible must be met before coinsurance levels kick in. Hooters contributes $1,000 into Roxanne’s HSA account for the 2013 plan year. In addition, Roxanne and her spouse completed the Health Risk Assessment and are eligible for the $20 per pay period premium discount.

26. Roxanne’s Cost Comparison by plan

27. ImportantNote! DENTAL BENEFITS IKeeping You Healthy Dental Benefits • Preventive and diagnostic care like routine exams and cleaning, fluoride treatments, sealants and X-rays covered at 100% • Basic treatment such as simple fillings, extractions, and gum disease treatment covered at 80% • Major treatment such as crowns and dentures covered at 50% • Orthodontia for subscribers under 19 This chart shows how much you pay for certain products and services. Keep in mind, if your doctor charges more than the Plan’s “reasonable and customary” charge, you may be required to pay the extra amount.

28. DENTAL BENEFITS IKeeping You Healthy • Dental Treatment Tips: • Select an in-network dentist to realize the greatest plan benefit • Put money in a FSA to help with major dental expenses • Get a pre-estimate on major dental work • If major dental work is needed near the end of the plan year, it may be cost-effective to wait until next plan year

29. ImportantNote! VISION BENEFITS IKeeping You Healthy Vision Benefits This chart shows how much you pay for certain products and services. Keep in mind, if your doctor charges more than the Plan’s “reasonable and customary” charge, you may be required to pay the extra amount. Hooters’ vision benefits are offered through EyeMed:

30. FLEXIBLE REIMBURSEMENT ACCOUNTSIPretax Savings • 2013 Annual Maximum Contributions • Dependent Care: $5,000 • HealthCare: $2,500 • What if I am enrolling in the HDHP/HSA Plan? • You can participate in a Limited Purpose FSA. • The Limited Purpose FSA works in the same fashion as a HealthCare Flexible Spending Account, but eligible expenses are limited to Dental and Vision expenses not covered by the HDHP/HSA plan. NOTE: This benefit is available to Corporate and Management employees only.

31. Covers 60% of your weekly base salary to a weekly maximum benefit of $1,500 Benefit begins on the 8th day of illness and immediately for accidents and may last up to 180 days A 3/12 pre-existing condition applies to late enrollees A health questionnaire will be required for late enrollees VOLUNTARY BENEFITS IChoices for You Short Term Disability Insurance (employee paid)

32. VOLUNTARY BENEFITS IChoices for You College Savings Plan (Employee paid) • Designed to help families pay for college • Tax benefits • Contact the Benefits Department at 770-858-1566 for an enrollment kit Credit Watch Program (Employee paid) • Offered through Equifax • Early warning system to changes in your credit • Helps you understand the content of your credit file • Access www.myservices.equifax.com/hooters or call Equifax at 800-829-3616

33. VOLUNTARY BENEFITS IChoices for You MetLaw Legal Plan (Employee Paid) • Offered through Hyatt Legal Plans • Pre-paid legal plan provides telephone/office consultations for matters with attorneys regarding issues including: • Estate Planning • Real estate matters • Will preparation • Traffic offenses • Juvenile matters (some limitations apply) • Access www.legalplans.com (password is 1500404) or call 800-821-6400

34. LIFE & FINANCIAL BENEFITS IThere When You Need It Optional Life Insurance (Employee paid) If you want additional protection for you and your family, you can purchase:

35. LIFE & FINANCIAL BENEFITS IThere When You Need It 401(k) Retirement Plan • May invest from 1 to 100% of your pay on a pre-tax basis (limitations apply) • Annual employer match is made at the discretion of Hooters • You are 100% vested in the contributions you make to the plan and are vested in the employer match according to your date of hire and the Hooters vesting schedule • Fully vested in the plan after 6 years of service • Enroll or make changes at www.divinvest.com

36. Employer Paid Benefits YOUR BENEFITS ICore Benefit Solutions that Work for You Basic Life Insurance • 2 x base salary rounded to next highest $1,000 • Maximum benefit of $500,000 Long-Term Disability Insurance • Covers 60% of monthly base salary • Monthly maximum benefit of $6,500 • Benefit begins after 180 days of disability Employee Assistance Program • Confidential telephonic counseling and support services for you and your family on a range of topics including emotional distress, family and relationship issues, substance abuse, work issues and stress • Child care, senior care, pet care, legal, financial, and educational service referrals • Coverage also includes 3 face-to-face counseling sessions per issue • Contact CIGNA 24/7 at 1-800-538-3543 or www.cignabehavioral.com/CGI

37. Employer Paid Benefits (continued) Tuition Reimbursement Courses submitted for reimbursement must have prior approval  Provides a maximum of $5,250 per calendar year benefit  Eligible for benefit after 6 months of employment with HOA, LLC. Tuition fees are reimbursed only for courses taken and completed with a final grade of "C" or higher.  (Pass/fail courses will only be reimbursed with a final grade of "Pass" and the "P" will be equivalent to a letter grade of "C" for purposes of reimbursement.) Books and other miscellaneous expenses are not reimbursable. Travel Assistance Program Pre-Trip Planning Emergency Medical Transportation Services Emergency Personal Services Medical Assistance Services Medical Evacuation Services Translation Services YOUR BENEFITS ICore Benefit Solutions that Work for You

38. NEED ADDITIONAL INFORMATION? I Reference for Benefit Needs Disclaimer This presentation describes the benefit plans available to you as an employee of Hooters and is meant only to cover the major points of each plan. It does not contain all of the details that are included in your Summary Plan Description (SPD) (as described by the Employee Retirement Income Security Act).The details of these plans are contained in the official Plan documents, including some insurance contracts. The information provided in this presentation is for illustrative purposes only and is based on information provided by the insurance company.  While every effort was taken to accurately report your benefits, discrepancies or errors are always possible. In case of discrepancy between this presentation and the actual plan documents, the actual plan documents will prevail. All information is confidential, pursuant to the Health Insurance Portability and Accountability Act of 1996. If you have any questions about this presentation, please contact Human Resources.