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Life with all the EMPLOYEE BENEFIT DECISION GUIDE

Life with all the Mauldin Jenkins provides benefits to enhance your life and protect you from the unexpected Our comprehensive benefit plan helps you and your family enjoy life with all the benefits Cover the Basics Take care of healthcare needs for you and your family with benefits and coverage that protect you from having to foot the entire bill Medical and Prescription Drug Dental Vision Flexible Spending Account FSA All benefit questions All benefit questions should be directed to confidential hrmjcpa zendesk com Start here to LEARN about LIFE with ALL the benefits Mauldin Jenkins has to offer

benefits Protection From the Unexpected You may never need these benefits but they are always here for you Life Insurance Short Term Long Term Disability Aflac Wellview Some Extras Mauldin Jenkins offers extras to make your life journey a little easier 401K Unlimited PTO Bereavement Leave Parenting Leave CPA Exam Benefit Overnight Benefit Employee Referral Important Notice The material in this benefits book is for informational purposes only and is neither an offer of coverage medical advice or legal advice It contains only a partial description of plan or program benefits and does not constitute a contract Consult the additional information on the last page to determine governing contractual provisions including procedures exclusions and limitations relating to your plans In case of a conflict between your plan documents and this information the plan documents will govern

Medical Plans at a Glance The Summary of Benefits and Coverage SBC document is a summary of benefits that can help you compare the different plans Mauldin Jenkins has to offer by summarizing your cost sharing of covered health care services These are only summaries and do not indicate all the limitations and exceptions HMO Plan 610 HMO Plan 620 In network Out of network In network Out of network Deductible The amount you must pay before the plan will pay benefits for most services Amounts you pay toward the deductible count toward your out of pocket maximum Individual 0 Not covered 1 500 Not covered Family 0 Not covered 3 000 Not covered Out of pocket maximum The maximum amount you will have to pay out of pocket for the plan year If you reach this limit the plan will pay 100 of your eligible expenses for the rest of the year Individual 3 000 Not covered 4 000 Not covered Family What you pay Office visit Primary care Specialist physician Inpatient hospital services Urgent Care Facility Emergency Room Service 6 000 Not covered 8 000 Not covered 25 50 500 20 60 100 20 Not covered 100 20 40 50 20 60 150 20 Not covered 150 20 Preventive Care Screening Immunization Diagnostic Testing Office visit Hospital or Outpatient Outpatient Surgery No cost No cost 20 250 20 Not covered Not covered Not covered No cost No cost 20 20 Not covered Not covered Not covered Benefits with asterick require that the deductible be met before the Plan begins to pay COST TO EMPLOYEE PER PAY CHECK HMO PLAN 610 HMO Plan 620 Employee only 0 0 Employee Spouse 401 85 357 56 Employee Child ren 360 12 320 39 Employee Family 600 18 534 01

PPO PLAN 290 HDHP 780 HSA Eligible In network Out of network In network Out of network Deductible The amount you must pay before the plan will pay benefits for some services Amounts you pay toward the deductible count toward your out of pocket maximum Individual 1 500 4 000 Family 4 500 8 000 Out of pocket maximum The maximum amount you will have to pay out of pocket for the plan year If you reach this limit the plan will pay 100 of your eligible expenses for the rest of the year Individual 5 000 4 000 10 000 Family 10 000 8 000 20 000 What you pay Office visit Primary care Specialist physician Inpatient hospital services Urgent Care Facility 40 50 20 60 40 No Cost 30 Emergency Room Service 20 20 No Cost 30 Preventive Care Screening Immunization No Cost 40 No Cost 30 Diagnostic Testing 20 40 No Cost 30 Outpatient Surgery 20 40 No Cost 30 Benefits with asterick require that the deductible be met before the plan begins to pay COST TO EMPLOYEE PER PAY CHECK Employee only Employee Spouse Employee Child ren Employee Family PPO PLAN 290 37 50 493 55 446 17 718 61 HDHP PPO 780 0 385 05 345 06 575 13 All plans terminate at the end of month of termination Cobra offered

MEDICAL COVERAGE COMPARE THE PLANS Let s take a look at Joe and Mia s example events to see how the plans might compare Joe Type 2 Diabetes A year of routine in network care of a well controlled condition Mia Simple Fracture In network emergency room visit and follow up care Care needed Primary care physician office visits Diagnostic tests blood work Prescription drugs Durable medical equipment glucose meter Total Example Cost What you would pay HMO 610 HMO 620 HDHP 780 PPO 290 7 389 1 080 60 2 340 60 3 461 00 2 340 60 Care needed Emergency room care Diagnostic Test x ray Durable medical equipment crutches Rehab services physical therapy Total Example Cost What you would pay HMO 610 HMO 620 HDHP 780 PPO 290 1 925 440 80 1 199 00 1 925 00 1 620 40 This is not a cost estimator Treatments shown are just examples of how this plan might cover medical care Your actual costs will be different depending on the actual care you receive the prices your providers charge and many other factors Focus on the cost sharing amounts deductibles copayments and coinsurance and excluded services under the plan Use this information to compare the portion of costs you might pay under different health plans Please note these coverage examples are based on self only coverage Covers dependents through age 25 Did you know Employees and Partners who work for the firm for 10 years are eligible for medical coverage when they retire over the age of 55 You are eligible for a retiree plan up until the age of 65 A Medicare supplement is offered for those over the age of 65 Coverage is paid by the employee

FLEXIBLE SPENDING ACCOUNT FSA Select from our tax savings accounts below Dependent Care FSA Reimburse yourself for eligible dependent care expenses reimbursed only as the money accumulates in your account You may not be reimbursed more than the amount contributed to the account at any given time What you can use it for Day Care child and adult Summer Day Camp Before and After School Programs Nursery School and Preschool How much you can add The maximum you may contribute is up to 5 000 annually if you are a single parent or married filing joint taxes If you are married and filing separate taxes then you can only contribute up to 2 500 annually Health Care FSA Reimburse yourself for eligible healthcare expenses The entire annual Health Care FSA election is available to you on day one of the plan year Copays Coinsurance and Deductibles Prescriptions Eyeglasses and Contact Lenses Orthodontia Dental Care Laser Eye Surgery The maximum salary reduction is 3 050 per the IRS and Healthcare Reform Act Fast Facts Health Care FSA Pay for eligible expenses up front and then file a claim for reimbursement deadline is 90 days after the end of the plan year 12 31 or pay with your prepaid debit card The money in your FSA does not earn interest and you cannot take it with you when you leave Mauldin Jenkins Rollover up to 610 into the new plan year on April 1st Terminates last of employment

PRESCRIPTION DRUGS When you enroll in either medical plan you automatically receive prescription drug benefits through GBA The Summary of Benefits and Coverage SBC document summarizes your cost sharing of covered prescription services These are only summaries and do not indicate all the limitations and exceptions You ll pay for prescription drugs just like any other healthcare WHAT YOU PAY RETAIL HMO PLAN 610 In network Out of network HMO Plan 620 In network Out of network Generic 15 copay Not covered 15 copay Not covered Name brand 45 copay Not covered 45 copay Not covered Non formulary 70 copay Not covered WHAT YOU PAY MAIL ORDER MAINTENANCE Generic 30 copay Not covered 70 copay 30 copay Not covered Not covered Name brand 90 copay Not covered 90 copay Not covered Non formulary 70 copay Not covered 70 copay Not covered OUT OF POCKET MAXIMUM combined medical and prescription drug 7 350 Individual 14 700 Family 7 350 Individual 14 700 Family

PRESCRIPTION DRUGS Prescription Drugs at a Glance WHAT YOU PAY RETAIL PPO PLAN 290 In network Out of network HDHP 780 HSA ELIGIBLE In network Out of network Generic 15 copay 40 15 copay 30 Name brand 45 copay 40 Non formulary 70 copay 40 WHAT YOU PAY MAIL ORDER MAINTENANCE Generic 30 copay 40 45 copay 70 copay 30 copay 30 30 30 Name brand 90 copay 40 90 copay 30 Non formulary 70 copay 40 OUT OF POCKET MAXIMUM combined medical and prescription drug 7 350 Individual 14 700 Family 70 copay 30 6 650 Individual 10 000 Individual 13 300 Family 20 000 Family Benefits with asterick require that the deductible be met before the plan begins to pay Then you pay coinsurance plus difference between charge and negotiated rate Terminates end of the month of termination date COBRA offered

DENTAL Mauldin Jenkins offers a dental plan option through GBA The Summary of Benefits and Coverage SBC document summarizes your cost sharing of covered dental services These are only summaries and do not indicate all the limitations and exceptions DEDUCTIBLE WAIVED FOR PREVENTATIVE SERVICES Employee only Family WHAT IS COVERED Preventative Diagnostic Includes 2 oral exams cleanings x rays per year Basic Includes oral surgery root canals fillings sealants etc Major Includes crowns bridges dentures ANNUAL MAXIMUM BENEFIT Per person ORTHODONTIC SERVICES ADULT CHILDREN Percentage Lifetime maximum benefit 100 300 100 80 50 1 250 50 1 000 Benefits with asterick require that the deductible be met before the Plan begins to pay Your Dental Premiums Here are your semi monthly premium costs for the dental plan COST TO EMPLOYEE Employee Employee and Spouse Employee and Child ren Family 17 21 43 14 40 84 55 91 Covers dependents through age 25 Terminates end of the month of termination date COBRA offered

VISION Mauldin Jenkins offers a vision plan option through GBA 1 The Summary of Benefits and Coverage SBC document summarizes your cost sharing of covered vision services These are only summaries and do not indicate all the limitations and exceptions WHAT YOU PAY Exams once every calendar year A comprehensive eye exam Frames once every two calendar years In network Out of network 10 copay Up to 35 reimbursement Frames Lenses3 once every calendar year Single Vision 150 allowance then 20 off any rema2ining Up to 57 reimbursement balance 15 copay Up to 33 reimbursement Bifocal 15 copay Up to 50 reimbursement Trifocal 15 copay Up to 60 reimbursement Contact Lenses In lieu of glasses once every calendar year Elective Conventional non disposable Elective Disposable 150 allowance then 15 off any remaining ba4lance Up to 110 reimbursement 150 allowance no additional discount Up to 110 reimbursement Non elective Medically necessary Covered in full Up to 250 reimbursement 1 When you use an out of network provider you must pay the cost up front and then file a claim to be reimbursed up to the out of network allowance 2 You receive a 20 discount on all amounts over 150 3 Lens options such as transition or coating have no additional cost in network 4 You receive a 15 discount on all amounts over 150 Your Vision Premiums Here are your semi monthly premium costs for the vision plan COST TO EMPLOYEE Employee Family Covers dependents through age 25 2 7 60 Terminates end of the month of termination date COBRA offered

DISABILITY Mauldin Jenkins provides two types of disability coverage for their employees through Mutual of Omaha The Summary of Benefits and Coverage SBC document summarizes your cost of sharing disability coverages These are only summaries and do not indicate all the limitations and exceptions Must work 30 hours each week throughout the year to qualify Short Term Disability STD Replaces part of your pay if you can t work for a short period of time Long Term Disability LTD Replaces part of your pay if you can t work for a long period of time Source of income Both STD and LTD provide a source of income if you are disabled or injured LTD is 100 paid by Mauldin Jenkins

Disability Benefits at a Glance Disability benefits must be approved by M J a leave administrator Benefits begin Plan pays1 Benefits continue2 STD On the day of your disabling injury or on the 8th day of your disabling illness LTD 90 calendar days after the onset of your disabling injury illness or the date your STD ends 60 of your before tax weekly earnings not to exceed the 1 000 weekly maximum 60 of your before tax weekly earnings not to exceed the 10 000 monthly maximum Up to 13 weeks No longer disabled Cost of coverage paid by Employee Monthly cost is based on Salary Mauldin Jenkins 1 Disability benefits may be offset by other disability income you receive such as Workers Compensation Social Security disability benefits state or federal disability benefits and or loss of income payments under mandatory no fault insurance plans 2 Coverage terminates last day of employment FAST FACTS STD replaces a portion of your pay if a non work related illness or injury prevents you from working for a short period of time The first seven days of disability are considered an elimination period If you continue to be disabled beyond the elimination period benefits will begin on the eighth day of disability and will continue while you are disabled up to 13 weeks see chart above LTD replaces a portion of your pay if an illness or injury prevents you from working for a longer period of time STD continuation offered at termination Terminates on date of termination

401K RETIREMENT PLAN Mauldin Jenkins offers two 401k plans through Fidelity must be 21 years of age vested immediately Mauldin Jenkins will match fifty percent 50 of the first six percent 6 of your compensation You may contribute from 1 90 of your gross salary presently 22 500 maximum per year or 30 000 for those 50 years or older Enroll change deferrals or suspend contributions through Fidelity website www 401k com Your employer match must be allocated into a pre tax account for matches to both employee Roth and traditional contributions REGULAR A traditional 401 k is a pretax savings account When you invest in a traditional 401 k your contributions go in before they re taxed which helps lower your current income tax Your money grows tax deferred Withdrawals are taxed at current income after age 59 ROTH A Roth 401 k is a post tax retirement savings account That means your contributions have already been taxed before they enter your Roth 401 k account Your money grows tax free You can generally make tax and penalty free withdrawals after age 59 M J s 401k plan is reviewed every fall and any terminated employees including temporary employees interns with an account balance of less than 5000 will receive notification that if they do not roll over their funds to a personal account the money will be distributed to them in the form of a check if the account balance is less than 1000 and will be rolled over into a personal Fidelity IRA account if the an account balance is between 1000 5000 FINANCIAL ADVISORS SERVING M J GRAYSTONE CONSULTING 888 688 6018 Graystoneatlanta ms com

TRANSITION RETIREE BENEFIT GROUP Late career employees face tons of decisions as they continue working and as they consider transitioning to retirement Here are some of the highlights of the services available Medicare transition consulting Understand when the time may be right and get analysis to help avoid penalties fees or delays in coverage Caregiver Assistance Program Available to help you care for family and friends Personalized customized transition planning in a variety of areas For more information visit www transitionsrbg com or call 800 936 1405 LIFE INSURANCE AICPA 3X your annual base salary as of 10 1 100 of premium paid by Mauldin Jenkins Effective After 6 Months Employment at the 1st of the month Must work at least 20 hours each week throughout the year to qualify for coverage Terminates last day of employment continuation offered through AICPA AFLAC Accident Indemnity Cancer Care Personal Sickness Hospital Protection Critical Care and Hospital Intensive Care Insurance paid by employee Cost varies by plan and by state Contact Amy Riles for plan information and enrollment amy_riles us aflac com 229 438 5476 Terminates last day of termination month continuation is offered by Aflac

SENTRYHEALTH TELEMEDICINE Your journey with SentryHealth starts at my wellviewhealth com There you can create your profile complete a confidential Health Assessment and connect with a personal Health Advisor Together with a Health Advisor you will create a plan with your interests schedule and lifestyle in mind Everybody is different so every path to better health looks different All services provided by SentryHealth are available at no cost to you Spouses and dependents over 18 covered on the health plan are also welcome to join SentryHealth and can be invited from the SentryHealth Portal WHAT TO EXPECT Avoid unnecessary trips to doctor s offices or the Emergency Room Diagnosis and treatment over the phone No appointment needed call 24 7 365 Unlimited calls for you and your family with U S based physicians Prescriptions when appropriate Part of SentryHealth s covered benefits no cost to health plan members or their dependents my wellviewhealth com concierge wellviewhealth com 877 293 9355 Transitioning to SentryHealth com in January 2023

SENTRYHEALTH TELEMEDICINE Check out everything SentryHealth has to offer below

EXTRA PERKS As a Mauldin Jenkins employee you also get these additional benefits All employees that are under a less than full time arrangement will receive a prorated amount of leave benefits i e PTO Bereavement Holiday etc based on expected hours worked See Policy Manual for details Interns do not qualify for leave benefits i e PTO Parenting Bereavement or Holiday etc Employee Referral A referral fee may be provided to any current employee referring a candidate who begins work for M J The referral program is based upon the level of the position filled Exclusions may apply CPA Exam Benefit The Firm pays the application and exam fees one time per part and the license fee The Firm will pay for the cost of an approved review course up to 2 500 for students that have accepted an offer of full time employment with M J and are qualified to sit for the CPA exam A 5000 bonus is provided to an associate who completes the exam before their start date A 3000 bonus is provided for completing the exam within the first year of employment and a 1000 bonus if the exam is completed within two years of employment Exclusions may apply for those with previous work experience Overnight Benefit A benefit will be paid to every employee that exceeds twelve nights of overnight travel Employees will enter the number of nights spent out of town for any Firm business including CPE marketing recruiting or other professional activities Employees will earn 25 per night for each night out of town This benefit will start over every June 1 Exclusions may apply Parenting Leave Phased Return to Work 401K Any partner or employee has recorded at least 1 200 hours during the 12 month period prior to request may take up to 80 hours of parenting time in the event the parent employee or spouse has a baby or adopts a child If you are the primary caregiver of a new child born or adopted you are allowed an additional 80 hours of phased return to work paid leave Exclusion may apply

Bereavement Leave Any partner or employee who has recorded 1 200 hours during the 12 month period prior to the request may take up to 40 hours of bereavement leave in the event of a death of an immediate family member Immediate family is defined as a spouse domestic partner parent parents in law child step children siblings siblings in law grandparents and or grandchildren The 40 hours of bereavement leave may be taken during the two weeks immediately following the death of the family member Exclusion may apply For more information about any of these benefits contact confidential hrmjcpa zendesk com Note that these are not the full policies and we have several other additional benefits that are included in our Personnel Manual Unlimited PTO Unlimited PTO is an all purpose time off policy It combines traditional vacation and sick leave plans into one flexible paid time off policy The Unlimited PTO Policy is for full time employees only exempt and non exempt Team members are provided the flexibility to take the time off they need so that they are at their peak performance LTFT employees are provided PTO based on their commitment to the Firm Exclusions may apply

ADDITIONAL INFORMATION HEALTH www paragonbenefits com Member Services 1 706 321 0209 or 1 800 277 9218 To find an in network doctor click here and search using code GNT HMO Policies or GBB PPO HDHP Policies DENTAL www paragonbenefits com Member Services 1 706 321 0209 or 1 800 277 9218 To find an in network doctor click here and search using Dental Blue 100 200 300 network VISION www anthem com Member service 1 866 723 0515 PRESCRIPTION PLAN Pharmacy Benefit Manager RxEDO 1 888 879 0168 Visit www caremark com or Download CVS Caremark mobile App for drug formulary and pharmacy locations www paragonbenefits com Paragon Member Services 1 706 321 0209 or 1 800 277 9218 AFLAC Amy Riles Email amy_riles us aflac com Phone number 229 438 5476 FIDELITY 401K Graystone Consulting 888 688 6018 Graystoneatlanta ms com Fidelity 1 800 835 5097 TRANSITION RETIREE BENEFIT GROUP www transitionsrbg com Customer Service 1 800 936 1405 info transitionsrbg com SENTRYHEALTH www my wellviewhealth com Customer Service 1 877 293 9555 concierge wellviewhealth com LONG TERM DISABILITY Mutual of Omaha 1 800 877 5176 EXTRA PERKS Please reference our policy manual