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New Health Insurance Marketplace Coverage Options and Your Health Coverage PART A: General Information When key parts of the health care law take effect in 2014, there will be a new way to buy health insurance: the Health Insurance Marketplace. To assist you as you evaluate options for you and your family, this notice provides some basic information about the new Marketplace and employmentbased health coverage offered by your employer. What is the Health Insurance Marketplace? The Marketplace is designed to help you find health insurance that meets your needs and fits your budget. The Marketplace offers "one-stop shopping" to find and compare private health insurance options. You may also be eligible for a new kind of tax credit that lowers your monthly premium right away. Open enrollment for health insurance coverage through the Marketplace begins in October 2013 for coverage starting as early as January 1, 2014. Can I Save Money on my Health Insurance Premiums in the Marketplace? You may qualify to save money and lower your monthly premium, but only if your employer does not offer coverage, or offers coverage that doesn't meet certain standards. The savings on your premium that you're eligible for depends on your household income. Does Employer Health Coverage Affect Eligibility for Premium Savings through the Marketplace? Yes. If you have an offer of health coverage from your employer that meets certain standards, you will not be eligible for a tax credit through the Marketplace and may wish to enroll in your employer's health plan. However, you may be eligible for a tax credit that lowers your monthly premium, or a reduction in certain cost-sharing if your employer does not offer coverage to you at all or does not offer coverage that meets certain standards. If the cost of a plan from your employer that would cover you (and not any other members of your family) is more than 9.5% of your household income for the year, or if the coverage your employer provides does not meet the "minimum value" standard set by the Affordable Care Act, you may be eligible for a tax credit.1 Note: If you purchase a health plan through the Marketplace instead of accepting health coverage offered by your employer, then you may lose the employer contribution (if any) to the employer-offered coverage. Also, this employer contribution -as well as your employee contribution to employer-offered coverage- is often excluded from income for Federal and State income tax purposes. Your payments for coverage through the Marketplace are made on an after-tax basis. How Can I Get More Information? For more information about your coverage offered by your employer, please check your summary plan description or contact The Marketplace can help you evaluate your coverage options, including your eligibility for coverage through the Marketplace and its cost. Please visit HealthCare.gov for more information, including an online application for health insurance coverage and contact information for a Health Insurance Marketplace in your area. 1 An employer-sponsored health plan meets the "minimum value standard" if the plan's share of the total allowed benefit costs covered by the plan is no less than 60 percent of such costs. Form Approved OMB No. 1210-0149 (expires 6-30-2023) Cammy Hensley, Director of Human Resources: 903-581-2677 or chensley@emaengineer.com

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PART B: Information About Health Coverage Offered by Your Employer This section contains information about any health coverage offered by your employer. If you decide to complete an application for coverage in the Marketplace, you will be asked to provide this information. This information is numbered to correspond to the Marketplace application. 3. Employer name 4. Employer Identification Number (EIN) \5. Employer address 6. Employer phone number 7. City 8. State 9. ZIP code 10. Who can we contact about employee health coverage at this job? 11. Phone number (if different from above) 12. Email address Here is some basic information about health coverage offered by this employer: • As your employer, we offer a health plan to: All employees. Eligible employees are: Some employees. Eligible employees are: • With respect to dependents: We do offer coverage. Eligible dependents are: We do not offer coverage. If checked, this coverage meets the minimum value standard, and the cost of this coverage to you is intended to be affordable, based on employee wages. ** Even if your employer intends your coverage to be affordable, you may still be eligible for a premium discount through the Marketplace. The Marketplace will use your household income, along with other factors, to determine whether you may be eligible for a premium discount. If, for example, your wages vary from week to week (perhaps you are an hourly employee or you work on a commission basis), if you are newly employed mid-year, or if you have other income losses, you may still qualify for a premium discount. If you decide to shop for coverage in the Marketplace, HealthCare.gov will guide you through the process. Here's the employer information you'll enter when you visit HealthCare.gov to find out if you can get a tax credit to lower your monthly premiums. The information below corresponds to the Marketplace Employer Coverage Tool. Completing this section is optional for employers, but will help ensure employees understand their coverage choices. 13. Is the employee currently eligible for coverage offered by this employer, or will the employee be eligible in the next 3 months? Yes (Continue) 13a. If the employee is not eligible today, including as a result of a waiting or probationary period, when is the employee eligible for coverage? (mm/dd/yyyy) (Continue) No (STOP and return this form to employee) 14. Does the employer offer a health plan that meets the minimum value standard*? Yes (Go to question 15) No (STOP and return form to employee) X X Employees that work 30 or more hours per week. EMA Engineering & Consulting 75-1684881 328 S. Broadway Ave. 903-581-2677 Tyler TX 75702 Cammy Hensley, Director of Human Resources: 903-581-2677 chensley@emaengineer.com chensley@emaengineer.com Spouse, natural child, step-child, legally adopted child, child placed for adoption, child for whom the subscriber is a party in suit seeking adoption, child for whom legal guardianship has been awarded to the subscriber or the subscriber’s spouse, and/or grandchild of subscriber that is a dependent of the subscriber for federal income tax purposes. Any child listed must be under 26 years of age.

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Eligibility W elcome! We are pleased to offer you a comprehensive benefits package intended to protect your well-being and financial health. This guide is your opportunity to learn more about the benefits available to you and your eligible dependents beginning July 1, 2024. To get the best value from your health care plan, please take the time to evaluate your coverage options and determine which plans best meet your healthcare and financial needs. By being a wise consumer, you can support your health and maximize your healthcare dollars. Each year during Open Enrollment, you have the opportunity to make changes to your benefit plans. The enrollment decisions you make this year will remain in effect through June 30, 2025. You may make changes to your benefit elections only when you have a Qualifying Life Event. After such an event, you can make changes to your healthcare coverage within 30 days; otherwise, you cannot make changes to your benefits coverage until the next Open Enrollment period. Be prepared to provide documentation to support the Qualifying Life Event. Availability of Summary Health Information Our Employee Benefits Program offers two health coverage options. To help you make an informed choice, a Summary of Benefits and Coverage (SBC) is available, which summarizes important information about your health coverage option in a standard format. Employee Eligibility You are eligible for benefits if you are a regular, full-time employee working an average of 30 hours per week. Your coverage is effective the first of the month after you have completed 30 days of full-time employment. You may also enroll eligible dependents for benefits coverage. The cost to you for dependent coverage will vary depending on the number of dependents you enroll in the plan and the particular plans you choose. When covering dependents, you must select the same plans for your dependents as you select for yourself. Eligible Dependents Include:  Your legal spouse or domestic partner  Children under the age of 26, regardless of student status, dependency or marital status  Children who are fully dependent on you for support due to a mental or physical disability and who are indicated as such on your federal tax return; coverage may continue past age 26 Qualifying Life Events Include:  Marriage, Divorce, legal separation or annulment  Birth, adoption or placement for adoption of an eligible child  Death of a spouse or child  Change in your spouse’s employment that affects benefits eligibility  Change in your child’s eligibility for benefits (reaching the age limit)  Change in residence that affects your eligibility for coverage  Significant change in coverage or cost in your, your spouse’s or child’s benefit plans  FMLA leave, COBRA event, Court Judgment or Decree  Becoming eligible for Medicare or Medicaid  Receiving a Qualified Medical Child Support Order Health Coverage Reminder The Patient Protection and Affordable Care Act (PPACA) requires most individuals to have minimum essential health coverage. You may obtain coverage through your employer or through the Marketplace.  Depending on your income and the coverage offered by your employer, you may be able to obtain lower cost private insurance in the Marketplace.  If you buy insurance through the Marketplace, you may lose any employer contribution to your health benefits.  Visit www.HealthCare.gov for Marketplace information. REMINDER: You may only purchase insurance through the Marketplace if you experience a qualifying event OR during Open Enrollment. Summary of Benefits: Flowcode Scanning is easy: Aim your smartphone’s camera at the code and tap the banner notification.

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Medical Plan E MA Engineering & Consulting offers two medical plans provided by Cigna. The EPO option only covers services from an in-network provider, with the exception of true emergencies. While the selection of primary care physician is not required, you are encouraged to do so. Referrals to a specialist are not necessary, however it is your responsibility to confirm the provider is in the Cigna network. The second health plan offered is High Deductible Health Plan (HDHP) HSA EPO. If you enroll in one of our medical plans, EMA Engineering & Consulting will reimburse you for part of your deductible. After you reach the first $3,000 of the deductible, EMA will reimburse the remaining $1,000 if enrolled in the EPO and $2,000 if you enrolled in the HDHP HSA EPO plan. Semi-Monthly Deduction Employee $0.00 $0.00 Employee & Spouse $146.73 $184.71 Employee & Child $119.93 $150.96 Family $279.35 $351.66 CIGNA Name of Plan HSAIN Base EPO Buy Up EPO Available Network OAP HDHPQ Network Only Open Access Plus Network Only Annual Deductible (per calendar year) Individual $5,000 $4,000 Family $10,000 $8,000 Out of Pocket Maximum (Includes deductible) Individual $7,000 $8,150 Family $14,000 $16,300 Co-insurance 80% 80% Professional Services Physician Office Visit Deductible then $25 Copay $25 Copay Specialist Office Visit Deductible then $75 Copay $75 Copay Preventive Care No Charge No Charge Urgent Care Deductible then $50 Copay $50 Copay Diagnostic Procedures Outpatient Lab Deductible/Co-Insurance Deductible/Co-Insurance Diagnostic Test (X-ray, blood work) Deductible/Co-Insurance Deductible/Co-Insurance Complex Imaging (CT, PET, MRI,etc) Deductible/Co-Insurance Deductible/Co-Insurance Hospital Care In Patient Facility Fee Deductible/Co-Insurance Deductible/Co-Insurance Outpatient Facility Fee Deductible/Co-Insurance Deductible/Co-Insurance Emergency Room $300 Copay + Ded/Co-Ins $300 Copay + Ded/Co-Ins Pharmacy Retail / Specialty Retail / Specialty Tier 1 Deductible then $10 Copay / $10 Copay $10 Copay / $10 Copay Tier 2 Deductible then $35 Copay / $150 Copay $35 Copay / $150 Copay Tier 3 Deductible then $70 Copay / $350 Copay $75 Copay / $350 Copay Tier 4 Deductible then $150 Copay / $500 Copay $250 Copay / $500 Copay Out of Network Deductible– Individual/Family Not Covered Not Covered Out of Pocket Max– Individual/Family Not Covered Not Covered Co-Insurance Not Covered Not Covered **This year Cigna oered EMA premium credits! EMA has chosen to share these premium credits with the employees by increasing contribuon percentages on dependent coverage. EMA cannot guarantee the increase for future plan years.

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Where To Go for Health Care W hen you need medical attention, visit your primary care doctor whenever possible. Your doc-tor knows you best and has quick access to your medical records. However, there are times when you may need to go to a facility other than your doctor’s office. This list shows exam-ples of various care providers and the services they generally provide. The cost of medical care varies widely. Your cost depends on where and how you receive care. Knowing the facts helps you manage your health and your health care dollars. TELEMEDICINE DOCTOR’S OFFICE RETAIL HEALTH CLINIC URGENT CARE CENTER HOSPITAL EMERGENCY ROOM FREESTANDING EMERGENCY ROOM $ $ $ $$$ $$$$$ $$$$$$$  Available 24/7/365  Talk with a doctor via your computer or mobile phone  Use for non-emergency conditions  Medications may be prescribed  Takes 10-15 minutes FOR HELP WITH  Allergies  Cough/Cold/Flu  Infections  Diarrhea  Rash  Sore Throat  Fever  Stomachache  Office hours vary  Generally best place for routine, preventive or non-emergency care  Established relationship and able to treat based on knowledge of medical history FOR HELP WITH  Routine exam  Vaccinations  Preventive services  General health management  Common infections  Minor skin conditions  Minor injuries  Earache  Sprains and strains  Based on retail store hours  Usually lower out-of-pocket costs than urgent care  Often located in stores and pharmacies to provide low-cost treatment for minor medical problems FOR HELP WITH  Common infections  Minor skin conditions  Vaccinations  Pregnancy tests  Minor injuries  Earache  Hours vary and usually open evenings, weekends and holidays  Use when doctor’s office is closed and not a true emergency  Average wait time is 11-20 minutes  Online and/ or telephone check-in FOR HELP WITH  Sprains and strains  Minor infections  Small cuts that may require stitches  Minor burns  Open 24/7/365  Place to go for true emergency or trauma  Average wait time is over 4 hours  Multiple bills for services such as doctor and facility FOR HELP WITH  Any life- threatening or disabling condition  Sudden loss of consciousness  Major injuries  Chest pain; numbness in face, arm or leg; difficulty speaking  Severe shortness of breath  High fever  Coughing or vomiting blood  Cut or wound that will not stop bleeding  Broken bones AVOID  Very High Costs, please utilize a hospital emergency room, if possible  May be out-of- network, which means you will pay more for care and possibly balance billed  Charged fees for facility, laboratory and each doctor you see  Does not always accept ambulances  Does not include trauma care or cardiac services requiring catheterization FOR HELP WITH  Most major injuries except trauma  Severe pain

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Telemedicine Life is demanding It’s hard to find time to take care of yourself and your family members as it is, never mind when one of you isn’t feeling well. That’s why your health plan through Cigna includes access to minor medical and behavioral/mental health virtual care. Whether it’s late at night and your doctor or therapist isn’t available or you just don’t have the time or energy to leave the house, you can: access care from anywhere via video or phone, get minor medical virtual care 24/7/365– even on weekends and holidays, schedule a behavioral/mental health virtual care appointment, connect with quality board-certified doctors and pediatricians and have a prescription sent directly to your local pharmacy, if appropriate. Minor medical virtual care Board-certified doctors and pediatricians can diagnose, treat and prescribe most medications for minor medical conditions, such as:  Acne  Allergies  Asthma  Bronchitis  Cold and Flu  Constipation  Diarrhea  Earaches  Fever  Headaches  Infections  Insect Bites  Joint aches  Nausea  Pink eye  Rashes  Respiratory infections  Shingles  Sinus Infections  Skin infections Behavioral/Mental health virtual care Licensed counselors and psychiatrists can diagnose, treat and prescribe most medications for nonemergency behavioral/mental health conditions, such as:  Addictions  Bipolar disorders  Child/Adolescent issues  Depression  Eating disorders  Grief/Loss  Life changes  Men’s issues  Panic disorders  Parenting issues  Postpartum depression  Relationship and marriage issues  Stress  Trauma/PSTD  Women’s issues Connect with virtual care your way.  Contact your in-network provider or counselor  Talk to an MDLIVE medical provider on demand on myCigna.com  Schedule an appointment with an MDLIVE provid-er or licensed therapist on myCigna.com  Call MDLIVE 24/7 at 888.726.3171 To connect with an MDLIVE virtual provider, visit myCigna.com, locate the “Talk to a doctor or nurse 24/7” callout and click “Connect Now.” To locate a Cigna Behavioral Health provider, visit myCigna.com, go to “Find Care & Costs” and en-ter “Virtual counselor” under “Doctor by Type,” or call the number on the back of your Cigna ID card 24/7.

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Cigna Pharmacy 90 Day Refills The Cigna 90 Now program makes it easier for you to fill your maintenance medications. These are the medications you take on a regular basis to treat an ongoing health condition like asthma, diabetes, high blood pressure or high cholesterol. If you choose to fill a 90 day supply, you can use select in-network retail pharmacies that are approved to fill 90 day prescriptions. Some of the pharmacies in your plan’s network that can fill 90 day prescriptions are: CVS, Walmart, Sam’s club, Albertsons, Publix, Weis Markets and Winn Dixie. You also have the option to use Express Scripts Pharmacy. Know which medications your plan covers. 1. Go to Cigna.com/PDL 2. Scroll down until you see a pdf of the Cigna Advantage 4-Tier Prescription Drug List (all specialty medications covered on Tier 4) 3. Then look for your medication name. Medications are listed by the condition they treat, then listed alphabetically within tiers (or cost-share levels). Price Assure - Powered by Good RX Price assure aims to help people access better pricing that may be available for certain medications without having to shop around for coupons or discount cards at the pharmacy counter. When available for certain prescription claims, Price Assure will automatically leverage GoodRx’s prescription prices for the customer. GoodRx pricing is available for most commonly used generics at any Cigna in-network retail pharmacy where GoodRx discount cards are accepted. Claims will apply to applicable deductibles and out of pocket maximums as they normally would. Preventative Medication Program Receive some preventative medications at no cost or a reduced copay through Cigna’s Preventive Medication Program. Preventive medications are used to prevent certain conditions from developing, or to prevent a condition from coming back. These conditions include, but are not lim-ited to, asthma, depression, diabetes, heart attack, high blood pressure, high cholesterol, osteoporosis, prenatal nutrient deficiency and stroke. Log in to myCigna App or myCigna.com to see all of the medications included in your plan’s preventive medication program and how much they cost.

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HSA Information What Are HSAs? Health savings accounts (HSAs) are a great way to save money and efficiently pay for medical expenses. HSAs are tax-advantaged savings accounts that accompany high deductible health plans (HDHPs). HSA money can be used tax-free when paying for qualified medical expenses, helping you pay your HDHP’s larger deductible. At the end of the year, you keep any unspent money in your HSA. This rolled over money can grow with tax-deferred investment earnings, and, if it is used to pay for qualified medical expenses, then the money will continue to be tax-free. Your HSA and the money in it belongs to you—not your employer or insurance company. An HSA can be a tremendous asset as you save for and pay medical bills because it gives you tax advantages, more control over your own spending and the ability to save for future expenses. If you choose the HSA medical plan option, EMA will contribute $300 annually to your account for initial enrollees only. This money belongs to you and can be used for all qualified medical expenses. The account and 100% of the balance is portable. You may also contribute to the HSA account. Contribution Limits are set annually by the IRS. Each year, the IRS announces inflation-adjusted limits for health savings accounts (HSAs) and high deductible health plans (HDHPs). The following chart shows the HSA and HDHP limits for 2024. It also includes the catch-up contribution limit that applies to HSA-eligible individuals who are age 55 or older, which is not adjusted for inflation and stays the same from year to year. Fidelity Contact Information: Ph: (800) 544-3716 NetBenefits.com or 401k.com HSA GUIDE View this short video for a quick summary on what a Healthcare Savings Account is, and how it can benefit you! HSA Employee Guide Type of Limit 2024 2025 HSA Contribution Limit Self-only $4,150 $4,300 Family $8,300 $8,550 HSA Catch-up Contributions (not subject to adjustment for inflation) Age 55 or older $5,150 $5,300 hps://www.delity.com/customer-service/transfer-assets

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Dental Plan Cigna Dental Insurance In-Network Out of Network 95th percentile of RCC Coinsurance Preventive (Type A) 100% 100% Basic (Type B) 80% 80% Major (Type C) 50% 50% Orthodontia 50% 50% Deductible - Calendar Year Individual $50 Family $150 Waived for Preventive Yes Annual Maximum $1,000 per individual (Basic and Major Services combined) Orthodontia for eligible children $1,000 Dependent Age Limits 26 Dental Plan Your dental plan helps you maintain good dental health through affordable options for preventive care, including regular checkups and other dental work. Premium contributions for dental are deducted from your paycheck on a pre-tax basis. With the PPO dental plan you have the flexibility to select the provider of your choice, but your level of coverage may vary based on the provider you see for services. Staying in-network and going to a contracted PPO provider gives you the highest level of benefits and the deepest discounts your plan has to offer. Semi-Monthly Deductions Employee Only $0.00 Employee & Spouse $18.19 Employee & Child(ren) $21.98 Family $43.66 Preventative Care: Oral Exams Cleanings Routine X-Rays Fluoride Application Non-Routine X-Rays Basic Care: Sealants Space Maintainers Emergency Care for Pain Fillings Simple Extractions Minor Periodontics Major Periodontics Root Canal Therapy Endodontics Brush Biopsy Major Care: Oral Surgery Surgical Extraction of Impacted Teeth Anesthetics Relines, Rebases, and adjustments Repairs– Bridges, Crowns, and Inlays Repairs– Dentures Crowns/Inlays/Onlays Stainless Steel/Resin Crowns Dentures Bridges

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The power of preventave dental care When you enroll in the Cigna Dental PPO (DPPO) plan, certain prevenve dental care services like cleanings, oral exams and roune x-rays are covered at no addional cost when you use a network denst. And those visits are about more than brightening your smile —— they’re important for maintaining your overall health, too. People who do not get prevenve care are 1.5 mes more likely to develop gum dis-ease, which can cause complicaons, espe-cially for people with underlying medial condions. People who get regular prevenve care are 22 percent less likely to need care at an emergency room or urgent care center. Your plan includes other features and benets to help make geng dental care simple and aordable, including: Enhanced Flexibility: The Cigna DPPO plan allows you to choose any licensed denst for care. However, you’ll save more by using a denst in the Total DPPO network. The Total DPPO network oers convenient access to highly rated densts all across the country and savings on covered dental services. Savings and Convenience: Network densts have agreed to reduce their fees for Cigna customers. They will also le claims for you and they cannot “balance bill” you for the dierence between their regular fees and the reduced fees they have agreed to accept from Cigna. Preventave care at no addional cost: Your plan covers certain prevenve care services like cleanings, oral exams and roune x-rays at no addional cost when you use a network denst. What is balance billing? Balance billing happens when a denst who isn’t in your plan’s network charges more than your plan pays. Balance billing is a risk when you get services from an out-of-network denst, so it helps to understand the dierence between in-network and out-of-network densts.

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Short-Term Disability Even small injuries can interfere with your ability to work. For many people, unplanned time away from work can make it difficult to manage household costs. When you’re recovering from a covered injury, illness or childbirth, the last thing you need is more stress. Short-Term Disability Insurance can help you stay on top of medical costs, household bills and day-to-day expenses by replacing a portion of your normal income. The ongoing payments are made directly to you, so you can use them however you need. Short-Term Disability CLASS 2 Coverage: Weekly Volume: 60% of weekly earnings Duration: 76 Days Maximum Amt: $500 Waiting Periods: (Benefits begin on…) Accident: 15th Day Illness: 15th Day Short-Term Disability CLASS 1 Coverage: Weekly Volume: 60% of weekly earnings Duration: 76 Days Maximum Amt: $1,000 Waiting Periods: (Benefits begin on…) Accident: 15th Day Illness: 15th Day Disability Plans Long-Term Disability If you suddenly become ill or are involved in an accident and are unable to work, it is easy to fall behind on your rent or mortgage, car payment and other expenses. That is why a salary replacement plan is an im-portant benefit for you and your family. Long-Term Disability (LTD) insurance provides long term income pro-tection in the event of sickness or injury. A qualifying disability can occur on or off the job. Long-Term Disability CLASS 1 Coverage: Mo Benefit: 60% to $10,000 Duration: To Age 65 / SSNRA Elimination: 90 days Pre-Existing 3/12 Long-Term Disability CLASS 2 Coverage: Mo Benefit: 60% to $6,000 Duration: To Age 65 / SSNRA Elimination: 90 days Pre-Existing 3/12

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Required Notices Women’s Health and Cancer Rights Act of 1998 In October 1998, Congress enacted the Women’s Health and Cancer Rights Act of 1998. This notice explains some important provisions of the Act. Please review this information carefully. As specified in the Women’s Health and Cancer Rights Act, a plan participant or beneficiary who elects breast reconstruction in connection with a mastectomy is also entitled to the following benefits:  All stages of reconstruction of the breast on which the mastectomy was performed;  Surgery and reconstruction of the other breast to produce a symmetrical appearance; and  Prostheses and treatment of physical complications of the mastectomy, including lymphedema. Health plans must determine the manner of coverage in consultation with the attending physician and the patient. Coverage for breast reconstruction and related services may be subject to deductibles and coinsurance amounts that are consistent with those that apply to other benefits under the plan. Special Enrollment Rights This notice is being provided to ensure that you understand your right to apply for group health insurance coverage. You should read this notice even if you plan to waive coverage at this time. Loss of Other Coverage or Becoming Eligible for Medicaid or a state Children’s Health Insurance Program (CHIP) If you are declining coverage for yourself or your dependents because of other health insurance or group health plan coverage, you may be able to later enroll yourself and your dependents in this plan if you or your dependents lose eligibility for that other coverage (or if the employer stops contributing toward your or your dependents’ other coverage). However, you must enroll within 31 days after your or your dependents’ other coverage ends (or after the employer that sponsors that coverage stops contributing toward the other coverage). If you or your dependents lose eligibility under a Medicaid plan or CHIP, or if you or your dependents become eligible for a subsidy under Medicaid or CHIP, you may be able to enroll yourself and your dependents in this plan. You must provide notification within 60 days after you or your dependent is terminated from, or determined to be eligible for such assistance. Marriage, Birth or Adoption If you have a new dependent as a result of a marriage, birth, adoption, or placement for adoption, you may be able to enroll yourself and your dependents. However, you must enroll within 31 days after the marriage, birth, or placement for adoption. For More Information or Assistance To request special enrollment or obtain more information, contact: EMA Engineering & Consulting, Inc. Cammy Hensley 328 S. Broadway Ave. Tyler, TX 75702 903-581-2677 Your Prescription Drug Coverage and Medicare Please read this notice carefully and keep it where you can find it. This notice has information about your current prescription drug coverage with EMA Engineering & Consulting, Inc. and about your options under Medicare’s prescription drug coverage. This information can help you decide whether or not you want to enroll in a Medicare drug plan. Information about where you can get help to make decisions about your prescription drug coverage is at the end of this notice. If neither you nor any of your covered dependents are eligible for or have Medicare, this notice does not apply to you or the dependents, as the case may be. However, you should still keep a copy of this notice in the event you or a dependent should qualify for coverage under Medicare in the future. Please note, however, that later notices might supersede this notice. 1. Medicare prescription drug coverage became available in 2006 to everyone with Medicare. You can get this coverage through a Medicare Prescription Drug Plan or a Medicare Advantage Plan that offers prescription drug coverage. All Medicare prescription drug plans provide at least a standard level of coverage set by Medicare. Some plans may also offer more coverage for a higher monthly premium. 2. EMA Engineering & Consulting, Inc. has determined that the prescription drug coverage offered by the EMA Engineering & Consulting, Inc. medical plan is, on average for all plan participants, expected to pay out as much as the standard Medicare prescription drug coverage pays and is considered Creditable Coverage. Because your existing coverage is, on average, at least as good as standard Medicare prescription drug coverage, you can keep this coverage and not pay a higher premium (a penalty) if you later decide to enroll in a Medicare prescription drug plan, as long as you later enroll within specific time periods. You can enroll in a Medicare prescription drug plan when you first become eligible for Medicare. If you decide to wait to enroll in a Medicare prescription drug plan, you may enroll later, during Medicare Part D’s annual enrollment period, which runs each year from October 15 through December 7 but as a general rule, if you delay your enrollment in Medicare Part D, after first becoming eligible to enroll, you may have to pay a higher premium (a penalty). You should compare your current coverage, including which drugs are covered at what cost, with the coverage and cost of the plans offering Medicare prescription drug coverage in your area. See the Plan’s summary plan description for a summary of the Plan’s prescription drug coverage. If you don’t have a copy, you can get one by contacting EMA Engineering & Consulting, Inc. at the phone number or address listed at the end of this section. If you choose to enroll in a Medicare prescription drug plan and cancel your current EMA Engineering & Consulting, Inc. prescription drug coverage, be aware that you and your dependents may not be able to get this coverage back. To regain coverage, you would have to re-enroll in the Plan, pursuant to the Plan’s eligibility and enrollment rules. You should review the Plan’s summary plan description to determine if and when you are allowed to add coverage. If you cancel or lose your current coverage and do not have prescription drug coverage for 63 days or longer prior to enrolling in the Medicare prescription drug coverage, your monthly premium will be at least 1% per month greater for every month that you did not have coverage for as long as you have Medicare prescription drug coverage. For example, if nineteen months lapse without coverage, your premium will always be at least 19% higher than it would have been without the lapse in coverage.

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Required Notices For more information about this notice or your current prescription drug coverage: Contact the Human Resources Department at (903) 581-2677. NOTE: You will receive this notice annually and at other times in the future, such as before the next period you can enroll in Medicare prescription drug coverage and if this coverage changes. You may also request a copy. For more information about your options under Medicare prescription drug coverage: More detailed information about Medicare plans that offer prescription drug coverage is in the “Medicare & You” handbook. You will get a copy of the handbook in the mail every year from Medicare. You may also be contacted directly by Medicare prescription drug plans. For more information about Medicare prescription drug coverage:  Visit www.medicare.gov.  Call your State Health Insurance Assistance Program (see the inside back cover of your copy of the “Medicare & You” handbook for their telephone number) for personalized help.  Call 1-800-MEDICARE (1-800-633-4227). TTY users should call 877-486-2048. If you have limited income and resources, extra help paying for Medicare prescription drug coverage is available. Information about this extra help is available from the Social Security Administration (SSA) online at www.socialsecurity.gov, or you can call them at 800-772-1213. TTY users should call 800-325-0778. Remember: Keep this Creditable Coverage notice. If you enroll in one of the new plans approved by Medicare which offer prescription drug coverage, you may be required to provide a copy of this notice when you join to show whether or not you have maintained creditable coverage and whether or not you are required to pay a higher premium (a penalty). EMA Engineering & Consulting, Inc. Cammy Hensley 328 S. Broadway Ave. Tyler, TX 75702 903-581-2677 Notice of HIPAA Privacy Practices This notice describes how medical information about you may be used and disclosed and how you can access this information. Please review it carefully. The Health Insurance Portability and Accountability Act of 1996 (HIPAA) imposes numerous requirements on employer health plans concerning the use and disclosure of individual health information. This information known as protected health information (PHI), includes virtually all individually identifiable health information held by a health plan - whether received in writing, in an electronic medium or as oral communication. This notice describes the privacy practices of the Employee Benefits Plan (referred to in this notice as the Plan), sponsored EMA Engineering & Consulting, Inc.hereinafter referred to as the plan sponsor. The Plan is required by law to maintain the privacy of your health information and to provide you with this notice of the Plan’s legal duties and privacy practices with respect to your health information. It is important to note that these rules apply to the Plan, not the plan sponsor as an employer. You have the right to inspect and copy protected health information which is maintained by and for the Plan for enrollment, payment, claims and case management. If you feel that protected health information about you is incorrect or incomplete, you may ask the Human Resources Department to amend the information. For a full copy of the Notice of Privacy Practices describing how protected health information about you may be used and disclosed and how you can get access to the information, contact the Human Resources Department. Complaints: If you believe your privacy rights have been violated, you may complain to the Plan and to the Secretary of Health and Human Services. You will not be retaliated against for filing a complaint. To file a complaint, please contact the Privacy Officer. EMA Engineering & Consulting, Inc. Cammy Hensley 328 S. Broadway Ave. Tyler, TX 75702 903-581-2677 Premium Assistance Under Medicaid and the Children’s Health Insurance Program (CHIP) If you or your children are eligible for Medicaid or CHIP and you are eligible for health coverage from your employer, your State may have a premium assistance program that can help pay for coverage using funds from their Medicaid and CHIP programs. If you or your children are not eligible for Medicaid or CHIP, you won’t be eligible for these premium assistance programs but you may be able to buy individual coverage through the Health Insurance Marketplace. For more information, visit www.healthcare.gov. If you or your dependents are already enrolled in Medicaid or CHIP and you live in a State listed, you can contact your State Medicaid or CHIP office to find out if premium assistance is available. If you or your dependents are NOT currently enrolled in Medicaid or CHIP, and you think you or any of your dependents might be eligible for either of these programs, contact your State Medicaid or CHIP office or dial 1-877-KIDS NOW or www.insurekidsnow.gov to find out how to apply. If you qualify, you can ask the State if it has a program that might help you pay the premiums for an employer-sponsored plan. If you or your dependents are eligible for premium assistance under Medicaid or CHIP, as well as eligible under your employer plan, your employer must allow you to enroll in your employer plan if you are not already enrolled. This is called a “special enrollment” opportunity, and you must request coverage within 60 days of being determined eligible for premium assistance. If you have questions about enrolling in your employer plan, contact the Department of Labor at www.askebsa.dol.gov or call 1-866-444-EBSA (3272). CHIP programs. If you or your children are not eligible for Medicaid or CHIP, you won’t be eligible for these premium assistance programs but you may be able to buy individual

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Required Notices coverage through the Health Insurance Marketplace. For more information, visit www.healthcare.gov. If you or your dependents are already enrolled in Medicaid or CHIP and you live in a State listed, you can contact your State Medicaid or CHIP office to find out if premium assistance is available. If you or your dependents are NOT currently enrolled in Medicaid or CHIP, and you think you or any of your dependents might be eligible for either of these programs, contact your State Medicaid or CHIP office or dial 1-877-KIDS NOW or www.insurekidsnow.gov to find out how to apply. If you qualify, you can ask the State if it has a program that might help you pay the premiums for an employer-sponsored plan. If you or your dependents are eligible for premium assistance under Medicaid or CHIP, as well as eligible under your employer plan, your employer must allow you to enroll in your employer plan if you are not already enrolled. This is called a “special enrollment” opportunity, and you must request coverage within 60 days of being determined eligible for premium assistance. If you have questions about enrolling in your employer plan, contact the Department of Labor at www.askebsa.dol.gov or call 1-866-444-EBSA (3272). If you live in one of the following States, you may be eligible for assistance paying your employer health plan premiums. The following list of States is current as of January 31, 2019. Contact your State for further information on eligibility. ALABAMA – Medicaid Website: http://www.myalhipp.com/ Phone: 1-855-692-5447 ARKANSAS – Medicaid Website: http://myarhipp.com/ Phone: 1-855-MyARHIPP (1-855-692-7447) GEORGIA – Medicaid Website: www.medicaid.georgia.gov Click on Health Insurance Premium Payment (HIPP) Phone: 1-404-656-4507 LOUISIANA – Medicaid Website: http:/dhh.louisiana.gov/index.cfm/subhome/1/n/331 Phone: 1-888-695-2447 OKLAHOMA – Medicaid Website: http://www.insureoklahoma.org Phone: 1-888-365-3742 TEXAS – Medicaid Website: http://www.gethipptexas.com/ Phone: 1-800-440-0493 Continuation of Coverage Rights Under COBRA Under the Federal Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), you and your eligible dependents are entitled to continue your group health benefits coverage (medical, dental, vision and HCRA) under the Intense Wireline Solutions LLC plan after you have left employment with the agency. If you wish to elect COBRA coverage, you have 60 days from the date you receive your election notice to make an election. You have 45 days after electing coverage to pay the initial premium. Notice Regarding Wellness Program The employee wellness program is a voluntary program administered according to federal rules permitting employer-sponsored wellness programs that seek to improve employee health or prevent disease, including the Americans with Disabilities Act of 1990, the Genetic Information Nondiscrimination Act of 2008, and the Health Insurance Portability and Accountability Act, as applicable, among others. If you choose to participate in the wellness program you may be asked to complete a voluntary health risk assessment or "HRA" that asks a series of questions about your health-related activities and behaviors and whether you have or had certain medical conditions (e.g., cancer, diabetes, or heart disease). You may also be asked to complete a biometric screening, which could include a blood test for certain medical conditions such as diabetes, heart disease, etc. You are not required to complete the HRA or to participate in the blood test or other medical examinations. However, employees who choose to participate in the wellness program may qualify for an incentive. Although you are not required to complete a HRA or biometric screening, the wellness program may specify that only employees who do so will qualify for the incentive. Additional incentives may be available for employees who participate in certain health-related activities or achieve certain health outcomes. If you are unable to participate in any of the health-related activities or achieve any of the health outcomes required to earn an incentive, you may be entitled to a reasonable accommodation or an alternative standard. You may request a reasonable accommodation or an alternative standard by contacting Human Resources. If you choose to participate in a HRA and/or biometric screening, information from your HRA and results from your biometric screening will be used to provide you with information to help you understand your current health and potential risks and may also be used to offer you services through the wellness program. You also are encouraged to share your results or concerns with your own doctor. CHIP Notice Scanning is easy: Aim your smartphone’s camera at the code and tap the banner notification.

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Required Notices Protections from Disclosure of Medical Information We are required by law to maintain the privacy and security of your personally identifiable health information. Although the wellness program may use aggregate information it collects to design a program based on identified health risks in the workplace, the wellness program will never disclose any of your personal information either publicly or to the employer, except as necessary to respond to a request from you for a reasonable accommodation needed to participate in the wellness program, or as expressly permitted by law. Medical information that personally identifies you that is provided in connection with the wellness program will not be provided to your supervisors or managers and may never be used to make decisions regarding your employment. Your health information will not be sold, exchanged, transferred, or otherwise disclosed except to the extent permitted by law to carry out specific activities related to the wellness program, and you will not be asked or required to waive the confidentiality of your health information as a condition of participating in the wellness program or receiving an incentive. Anyone who receives your information for purposes of providing you services as part of the wellness program will abide by the same confidentiality requirements. In addition, all medical information obtained through the wellness program will be maintained separate from your personnel records, information stored electronically will be encrypted, and no information you provide as part of the wellness program will be used in making any employment decision. Appropriate precautions will be taken to avoid any data breach, and in the event a data breach occurs involving information you provide in connection with the wellness program, we will notify you immediately. You may not be discriminated against in employment because of the medical information you provide as part of participating in the wellness program, nor may you be subjected to retaliation if you choose not to participate. If you have questions or concerns regarding this notice, or about protections against discrimination and retaliation, please contact Human Resources. Your Rights and Protections against Surprise Medical Bills When you get emergency care or get treated by an out-of-network provider at an in-network hospital or ambulatory surgical center, you are protected from surprise billing or balance billing. What is “balance billing” (sometimes called “surprise billing”)? When you see a doctor or other health care provider, you may owe certain out-of-pocket costs, such as a copayment, coinsurance, and/or a deductible. You may have other costs or have to pay the entire bill if you see a provider or visit a health care facility that isn’t in your health plan’s network. “Out-of-network” describes providers and facilities that have not signed a contract with your health plan. Out-of-network providers may be permitted to bill you for the difference between what your plan agreed to pay and the full amount charged for a service. This is called “balance billing.” This amount is likely more than in-network costs for the same service and might not count toward your annual out-of-pocket limit. “Surprise billing” is an unexpected balance bill. This can happen when you can’t control who is involved in your care—like when you have an emergency or when you schedule a visit at an in- network facility but are unexpectedly treated by an out-of-network provider. You are protected from balance billing for: Emergency services – If you have an emergency medical condition and get emergency services from an out-of- network provider or facility, the most the provider or facility may bill you is your plan’s in- network cost-sharing amount (such as copayments and coinsurance). You cannot be balance billed for these emergency services. This includes services you may get after you are in stable condition, unless you give written consent and give up your protections not to be balanced billed for these post-stabilization services. Certain services at an in-network hospital or ambulatory surgical center – When you get services from an in-network hospital or ambulatory surgical center, certain providers there may be out-of-network. In these cases, the most those providers may bill you is your plan’s in-network cost-sharing amount. This applies to emergency medicine, anesthesia, pathology, radiology, laboratory, neonatology, assistant surgeon, hospitalist, or intensivist services. These providers cannot balance bill you and may not ask you to give up your protections not to be balance billed. If you get other services at these in-network facilities, out-of-network providers cannot balance bill you, unless you give written consent and give up your protections. You are never required to give up your protections from balance billing. You also are not required to get care out-of-network. You can choose a provider or facility in your plan’s network. When balance billing is not allowed, you also have the following protections: You are only responsible for paying your share of the cost (like the copayments, coinsurance, and deductibles that you would pay if the provider or facility was in-network). Your health plan will pay out-of-network providers and facilities directly. Your health plan generally must: Cover emergency services without requiring you to get approval for services in advance (prior authorization). Cover emergency services by out-of-network providers. Base what you owe the provider or facility (cost-sharing) on what it would pay an in-network provider or facility and show that amount in your explanation of benefits. Count any amount you pay for emergency services or out-of-network services toward your deductible and out-of-pocket limit. If you believe you have been wrongly billed, you may contact your insurance provider. Visit www.cms.gov/nosurprises for more information about your rights under federal law.

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www.gentryfinancialgroup.com Name ________________________________________________ Male / Female Address _______________________________________________________________ City ____________________________ State ______________ Zip _______________ Birth Date ______________________ SS#_________________________________ Dependents Spouse Name __________________________________________________________ Birth Date ____________________________________________ Male / Female Child Name ____________________________________________________________ Birth Date ____________________________________________ Male / Female Child Name ____________________________________________________________ Birth Date ____________________________________________ Male / Female Child Name ____________________________________________________________ Birth Date ____________________________________________ Male / Female Child Name ____________________________________________________________ Birth Date ____________________________________________ Male / Female Child Name ____________________________________________________________ Birth Date ____________________________________________ Male / Female Accident Employee Only - $13.52 ______________Employee + Children $26.79 __________Employee + Spouse $21.59_________Employee + Family $34.30__________Vision Employee Only- $8.98___________ Employee + Spouse $15.28___________Employee + Family $24.26___________Cancer Employee Only $19.38 _____________ Employee + Spouse $41.82 _________ Employee + Children $22.56__________ Employee + Family $44.96 __________ Employee + Children $16.16_________Supplemental Enrollment Form

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Employee Financial Wellness ServicesSecurities offered through Kestra Investment Services, LLC (Kestra IS), Member FINRA/SIPC. Investment advisory services offered through KestraAdvisory Services, LLC (Kestra AS), an affiliate of Kestra IS. Roseman Wealth Advisors is not affiliated with Kestra IS or Kestra AS. KestraInvestment Services, LLC does not provide legal or tax advice and is not a Certified Public AccountingFirm.https://www.kestrafinancial.com/disclosuresOn-Demand Financial Coaching: Get personalized guidance and answersto your specific financial questions.Financial Education: Access resources and insights to boost your financialknowledge and confidence.Tools for Financial Success: Discover practical tools and strategies to helpyou flourish financially. Great news for you as an employee! Roseman Wealth Advisors is here toprovide a range of valuable services designed to enhance your financial well-being and empower you to make the most of your resources. Our Employee Financial Wellness Services are tailored to assist you inmanaging your financial priorities effectively. We're dedicated to helping youachieve your financial goals, whether it's maximizing your paycheck, optimizingyour savings, or gaining a deeper understanding of financial best practices.With our services, you can expect:1.2.3. We're committed to providing you with holistic financial wellness support.So, whether you have questions, need advice, or simply want to take control ofyour financial future, we're here to assist you every step of the way. You can schedule a meeting at: https://calendly.com/rwawellness3300 S Broadway Ave, Suite 102, Tyler, TX 75701 903-363-3977 info@rosemanwealth.com www.rosemanwealth.com

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Estes McClure and Associates ERISA Health and Welfare PlanINTRODUCTIONEMA Engineering & Consulting, Inc. ("Company"), a C Corporation, hereby amends and restates, effective as of July 01, 2023, an "employee welfarebenefit plan," as defined in Section 3(1) of the Employee Retirement Income Security Act of 1974 ("ERISA"), known as the Estes McClure andAssociates ERISA Health and Welfare Plan (hereinafter the "Plan"), originally established July 01, 2022, the terms of which are set forth in this Plandocument and the Welfare Program documents. Effective as of July 01, the Estes McClure and Associates ERISA Health and Welfare Plan, Plannumber 502, became administered as a single program or arrangement. The Plan provides for the payment or reimbursement of certain benefits forEligible Employees (and certain eligible dependents of such Employees) , as well as such other trades or businesses designated by a proper officer ofthe Employer that include, but are not limited to: Medical Copay Plan, Medical HSA Plan, Dental Plan, Life Insurance Plan, Long-Term Disability ,Short-Term Disability , Medical Spending Account and Supplemental Vision benefits.The purpose of this Plan document is to set forth the essential terms and provisions of the Plan and to consolidate and combine into a single Plandocument certain Welfare Programs maintained by the Employer, and to provide Participants and their beneficiaries with the benefits describedherein and in the Welfare Programs which are incorporated into this Plan. Notwithstanding the number and types of benefits incorporated hereunder,the Plan is, and shall be treated as, a single benefit plan to the extent permitted under ERISA. The Plan is intended to meet all applicablerequirements of ERISA, as well as rulings and regulations issued thereunder. Terms that are capitalized are defined in the Article titled: "Definitions".Contributions are made by the Employer and Eligible Employees. These contributions are based on the amount of insurance premiums and costsnecessary to provide the coverage under the Plan. The level of Employee contributions is established by the Employer annually. All group benefitsunderwritten by an Insurance Company are paid solely from the general assets of the Insurance Company. All group benefits self-funded by theEmployer are paid solely from the general assets of the Employer.The payment of all benefits under the Plan is expressly subject to all the provisions, including amendments, of this Plan document, as well as theterms and conditions of the Welfare Programs, including amendments/riders to said Welfare Programs (the terms of which are incorporated herein byreference).In the event that the provisions of any Welfare Program conflict with the provisions of this Plan document or any other Welfare Program, the PlanAdministrator shall, in its discretion, interpret the terms and purpose of the Plan so as to resolve any conflict. However, the terms of this Plandocument may not increase the rights of a Participant or a Participant's beneficiary to benefits available under any Welfare Program.

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01. "Claims Administrator" shall mean the person responsible for benefits administration under a Welfare Program. Inthe case of an insured Welfare Program, the Claims Administrator shall mean the Insurance Company.02. "Eligible Employee" shall mean an Employee who satisfies the eligibility provisions of the Article titled "Benefits",Section 01, including the eligibility provisions of the applicable component benefit program.03. "Dependent" shall include:any Child of a Participant who is covered under an Insurance Contract, as defined in the Contract or under theAffordable Care Act,any individual who qualifies as a dependent under an Insurance Contract for purposes of coverage under thatContract only, orany child of a Plan Participant who is determined to be an alternate recipient under a qualified medical childsupport order under ERISA Sec. 609, shall be considered a Dependent under this Plan.04. "Employee", except as otherwise defined in a Welfare Program, shall mean any individual who is employed by theEmployer as a common-law employee as shown on applicable payroll records, but shall not include any person who isproviding services as one of the below:Union MembersLeased EmployeesIn addition, the term "Employee" shall not include any individual who, in good faith, is classified as an independentcontractor by the Employer, even if such individual is later determined by any governmental agency or court to havebeen a common law employee of the Employer. Employees of EMA Engineering & Consulting, Inc., and such othertrades or businesses designated by a proper officer of the Employer are specifically included or excluded as Employeeshereunder as such officer shall reasonably determine in good faith.05. "Employer" shall mean EMA Engineering & Consulting, Inc., a C Corporation and its successors and assigns.06. "Entry Date" means the date on which an Eligible Employee has satisfied the enrollment requirements of this Plan orsuch Welfare Program, as specified by the Plan Administrator, and becomes a Participant in this Plan or such WelfareProgram.07. "ERISA" shall mean the Employee Retirement Income Security Act of 1974, as amended.08. "Grandfathered Health Plan Status" as permitted by the PPACA regulations, a grandfathered health plan canpreserve certain basic health coverage that was already in effect when the law was enacted. The PPACA allows healthplans that existed on March 23, 2010, to be grandfathered, and thus, be exempt from some of the new law's provisions,for as long as it maintains the "grandfathered" status under the applicable regulations.Example: Grandfathered Plan - is not required to include preventive health services without any cost sharing. But theplan must comply with certain other protections in the Affordable Care Act, ie, the elimination of lifetime limits onessential health benefits.09. "Insurance Company" or "Insurance Companies" means any Insurance Company licensed to do business in theState of the Employer and/or such other States in which the Employer does business, with which the Employer hasentered into a contract for the purposes of providing benefits under the Plan.10. "Participant" means an Eligible Employee who has satisfied the enrollment requirements of this Plan or a WelfareProgram, as specified by the Plan Administrator, and is eligible to receive the benefits of this Plan or such WelfareProgram.11. "Plan" shall refer to the Estes McClure and Associates ERISA Health and Welfare Plan, as amended.12. "Plan Administrator" shall refer to the Employer, unless the Employer has designated another person, committee orentity to act in its place, as provided in the Section titled: "Named Fiduciaries".13. "Plan Year" means the 12-month period beginning July 01 and ending June 30. The Plan Year shall be the coverageperiod for the Benefits provided for under this Plan. In the event a Participant commences participation during a PlanYear, then the initial coverage period shall be that portion of the Plan Year commencing on such Participant's entry dateand ending on the last day of such Plan Year.14. "Policy" or "Policies" shall mean the insurance contracts, as such contract or contracts may be amended or replacedwith other insurance contracts, issued to the Employer by an Insurance Company or Companies (or such othercontracts between the Employer and a benefit provider) for the purpose of providing benefits under the Plan. All suchPolicies (or contracts), the terms of which are incorporated herein by reference, shall be considered a part of this Plan.15. "PPACA" means the Patient Protection and Affordable Care Act, as amended.16. "Rule of Parity" Employer option to treat an employee who has a break of service (no credited hours of service for aminimum of 4 weeks) that was longer than the employees period of service immediately preceding the break, as a newhire upon return to active service. I.E., if the employee only worked credited hours for 4 weeks, then had a break inservice for 6 weeks, the employee is treated as a new hire.17. "Special Unpaid Leave" shall mean unpaid leave subject to FMLA, USERRA or on account of jury duty, as applicable tothe look-back measurement method under ACA rules.18. "Spouse" means a person legally married to a Participant under state law, including common law spouses, unlesslegally separated by court decree; provided, however, that the Plan Administrator may require the Participant toprovide evidence of marriage, which may include a marriage certificate or other official documentation satisfactory tothe Plan Administrator. The Plan Administrator has the sole and absolute authority to determine an individual's statusI. ARTICLE - DEFINITIONS

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01. Eligibility and Participation. The eligibility and participation requirements for each Welfare Program are stated inthe applicable Policy or Welfare Program document.An Eligible Employee with respect to the Plan is any Employee who is eligible to participate in one or more of thecomponent Welfare Programs in accordance with the terms and conditions of the Plan (including the terms of theapplicable component Welfare Program).Where the eligibility and / or participation requirements are not stated in the Policy or Welfare Program document, thefollowing eligibility and / or participation requirements shall apply.Every Employee who is regularly scheduled to work a minimum of 30 hours per week or 130 hours per month is anEligible Employee.An Eligible Employee may become a Participant in a Welfare Program by satisfying the enrollment requirementsspecified by the Plan Administrator, which shall include a waiting period, based on the applicable classification of:New Employee Class 30 Days An Eligible Employee shall become a participant on the first day of the month following any applicable waiting period,determined by benefit or classification.Other individuals, such as an Eligible Employee’s spouse, children, or other designated member, may be eligible toparticipate in and receive benefits under one or more of the Welfare Programs due to their relationship to an EligibleEmployee. Information about such eligibility and coverage is found in the applicable Policy or Welfare ProgramDocuments.With respect to any waiting period for initial enrollment under any Welfare Program, the Plan Administrator may providefor the crediting of prior service for Employees of participating employers involved in an acquisition, merger or similartransaction with the Employer .02. Termination of Participation. Participation under the Plan shall cease when the Participant ceases to participate inall Welfare Programs. An individual's coverage under the Plan may be terminated by the Plan Administrator for cause."Cause" shall be determined by the Plan Administrator in its sole discretion, and includes but is not limited tosubmission of a fraudulent claim under any Welfare Program.Subject to the terms and conditions of any applicable Welfare Plan, if an Eligible Employee stops working, and is rehiredor resumes providing services to the Employer, he or she may enter (or reenter) the Plan when he or she once againmeets the eligibility requirements set forth within this Plan. This period during which the individual either is not anEmployee or provides no services to the Employer is called a "break-in-service," as determined by the PlanAdministrator consistent with the PPACA, and the regulations issued thereunder. The provisions below of the subsectiontitled: "Break-in-Service of 13 Weeks or More" and the subsection titled: "Break-in-Service of Less Than 13 Weeks" shallapply only to the extent PPACA applies to the benefits provided by the applicable Welfare Programs or as otherwisedetermined by the Plan Administrator.Notwithstanding the foregoing, Participation under the Plan shall cease upon the latest of the following two dates: (a)the last day of FMLA leave as required by law, or (b) the day the participant no longer qualifies as an Eligible Employeeand have exhausted all approved personal leave, sick leave, vacation leave or short term disability leave as determinedby the Employer, but in no event later than the date on which long term disability benefits commence.a. Break-in-Service of 13 Weeks or MoreIf an Eligible Employee terminates employment OR he or she otherwise provides no services to the Employerduring any thirteen (13) week (or longer) period, such individual will be treated as new Employee for purposes ofeligibility for the Plan (and any corresponding Welfare Program) upon any subsequent resumption of services withthe Employer (as determined by the Plan Administrator consistent with PPACA, "resumption of services"), and theprovisions of the Section titled: "Eligible Employee" will apply.b. Break-in-Service of Less Than 13 Weeks1. Did NOT Reach an Entry Date Prior to the Break-in-ServiceSubject to the eligibility provisions of the Section titled: "Eligible Employee", if an Eligible Employee ceases toprovide services to the Employer prior to reaching any Entry Date and then returns to work after a break-in-service of less than 13 weeks, such individual will be considered eligible to enter the Plan upon the later ofthe date (a) of the resumption of services (in which case the provisions of the subsection titled: "Reach anEntry Date Prior to the Break-in-Service" below will apply), or (b) the Eligible Employee has completed therequirements to become an Eligible Employee, determined by disregarding any break-in-service (in whichcase the provisions of the Section titled: "Eligible Employee" will apply).2. Reach an Entry Date Prior to the Break-in-ServiceSubject to the eligibility provisions of the Section titled: "Eligible Employee", but regardless of any priorelection/waiver of coverage during such Plan Year, anyone who was an Eligible Employee prior to a break-in-service of less than 13 weeks will be considered eligible to enter (or reenter) the Plan upon resumption ofservices. Such individual will be offered coverage under the Plan as soon as administratively practicable, butin no event later than the first day of the calendar month following his or her resumption of services as anEligible Employee; provided however, that anyone subject to this Section who returns to work must elect toparticipate and re-enroll in the Plan as soon as administratively practicable, but in no event later than 30days following his or her resumption of services as an Eligible Employee. Notwithstanding the foregoing, ifanyone returns during a stability period in which he or she was treated as an Eligible Employee and theEmployer previously made the individual an offer of coverage with respect to the entire stability period whichII. ARTICLE - BENEFITS

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was declined, the Employer shall not be required to make a new offer of coverage for the remainder of theongoing stability period due to an Eligible Employee's resumption of services.The Employer or Plan Administrator may establish such other procedures, rules and guidelines to administer(or otherwise interpret) the eligibility or rehire provisions of this Plan, including, but not limited to, rules withrespect to special unpaid leave or Rule of Parity, which procedures, rules or guidelines are incorporated intothis Plan by reference.03. Benefits. Participants shall receive benefits under the Welfare Programs. Benefits shall be determined exclusively bythe terms of the Welfare Programs, including eligibility for coverage, levels and amounts of coverage, the terms andconditions of coverage and when coverage begins and terminates. Benefits will be paid solely in the form and in theamount set forth under the Welfare Programs.All of the benefits under the Plan are described in more detail in the Policies and Welfare Programs, the terms of whichare incorporated herein and made a part hereof by reference. In the case of any conflict between the terms of the Plandocument and the terms of the Policies or Welfare Programs, the terms of the Policies or Welfare Programs (asapplicable) shall control.04. Funding. The terms of each Welfare Program shall govern the amount and timing of any Participant contributionrequired to be made by the Employee. Nothing herein requires an Employer to contribute to or under any WelfareProgram, or to maintain any fund or segregate any amount for the benefit of any Participant or his or her beneficiary,except to the extent specifically required under the terms of a Welfare Program. No Participant or beneficiary shall haveany right to, or interest in the assets of the Employer.

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01. Named Fiduciaries.The following persons or entities are named fiduciaries under the Plan: EMA Engineering & Consulting, Inc.328 S Broadway Ave Tyler , TX 75702The following shall be the Plan Administrator: EMA Engineering & Consulting, Inc.328 S Broadway Ave Tyler , TX 75702The Plan Administrator shall be solely responsible for the administration of the Plan, unless this function is explicitlydelegated to another named fiduciary under this article. The Employer may, from time to time, duly appoint anotherperson, committee, or entity to be the Plan Administrator. In the absence of such appointment, the Employer shallserve as the Plan Administrator.The Employer may enter into an agreement with an insurance company for the purpose of insuring all or part of thebenefits under the Plan and for administering certain benefits provided by the Plan. However, the Insurance Companyshall only be a fiduciary with respect to the Plan to the extent that the Insurance Company exercises any discretionaryauthority or control with respect to the management of the Plan, or exercises any authority or control with respect tomanagement or disposition of assets, renders investment advice for a fee or other compensation, direct or indirect, withrespect to any monies or other property of the Plan, or has any authority or responsibility to do so, has anydiscretionary authority or responsibility in the administration of the Plan, or otherwise agrees to be a fiduciary withrespect to the Plan.Any person or group of persons may serve in more than one fiduciary capacity with respect to the Plan. Any namedfiduciary hereunder may, pursuant to such other formal procedures as it shall establish, designate persons (includingthird party administrators) other than the named fiduciaries to carry out its fiduciary responsibilities under the Plan.02. Complete and Separate Allocation of Fiduciary Responsibilities. It is intended that this Plan shall allocate toeach named fiduciary individual responsibility for the prudent execution of the functions assigned to each. Theperformance of such responsibilities shall be deemed a several assignment and not a joint assignment. Noresponsibility is intended to be shared by two (2) or more of such fiduciaries, unless such sharing shall be provided by aspecific provision of the Plan. Whenever one named fiduciary is required by the Plan to follow the directions of anothernamed fiduciary, the two shall not be deemed to have been assigned a shared responsibility. The fiduciary giving thedirection shall be deemed to have that action as its sole responsibility, and the responsibility of the fiduciary receivingsuch direction shall be to follow the direction insofar as such direction is on its face proper under the Plan andapplicable law.03. Plan Administrator. The administration of the Plan is under the supervision of the Plan Administrator. It is theprincipal duty of the Plan Administrator to see that the Plan is carried out, in accordance with its terms, for theexclusive benefit of persons entitled to participate in the Plan without discriminating among them. The PlanAdministrator has full power to administer and interpret the Plan in all of its details, subject to applicable requirementsof law. For this purpose, except to the extent otherwise provided under the terms of any Welfare Program, the PlanAdministrator's powers include, but are not limited to, the following authority, in addition to all other powers providedby this Plan:a. The authority to make and enforce such rules and regulations as it deems necessary or proper for the efficientadministration of the Plan, including the establishment of claims procedures;b. The Plan Administrator shall have complete discretion to interpret the provisions of the Plan, including but notlimited to determinations regarding eligibility for participation in and coverage under the Plan and the types andamounts of benefits payable under the Plan, and to make all necessary findings of fact. The Plan Administrator'sinterpretations in good faith shall be final and conclusive on all persons claiming benefits under the Plan. Decisionsby the Plan Administrator may not be overturned unless found by a court to be arbitrary and capricious and tohave no reasonable foundation;c. The authority to appoint such agents, counsel, accountants, consultants and other persons as may be required toassist in administering the Plan;d. The authority to allocate and delegate its responsibilities under the Plan, and to designate other persons to carryout any of its responsibilities under the Plan; ande. The authority to enter into any and all contracts and agreements for carrying out the terms of this Plan and for theadministration of the Plan, and to do all acts as the Plan Administrator, in its sole discretion, may deem necessaryor advisable. Such contracts and agreements shall be binding and conclusive on the parties hereto and anyoneclaiming benefits hereunder.Notwithstanding the foregoing, to the extent the benefits under any Welfare Program are provided under a fully insuredarrangement, the Insurance Company for such program shall have the responsibility for determining entitlement tobenefits under the program and prescribing the claims procedures to be followed by Participants and beneficiariesthereunder. The Insurance Company will act as a named fiduciary with respect to the Plan and will have the full powerto interpret and apply the terms of any insured Welfare Program as they relate to benefits provided thereunder.Benefits under the Plan will be paid only if the Plan Administrator decides, in its sole and absolute discretion, thatpayment is merited pursuant to the terms of the Plan. Notwithstanding the foregoing, any claim which arises under aPolicy is not subject to review under this Plan, and the Plan Administrator's authority does not extend to any matter asto which any other person or entity is empowered to make determinations under the Policy or documents evidencingsuch arrangement.III. ARTICLE - ADMINISTRATION OF THE PLAN

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04. Disclaimer of Liability. Except as otherwise provided under Sections 404 through 409 of ERISA, neither the Employer,nor any person designated to carry out fiduciary responsibilities pursuant to this Section of the Plan, shall be liable forany act, or failure to act, that is made in good faith pursuant to the provisions of the Plan.All Plan fiduciaries who are also employees or officers of the Plan Administrator or any Employer shall be fullyindemnified by the Employer against all liabilities, costs, and expenses (including but not limited to reasonableattorneys' fees and costs) imposed upon them in connection with any action, suit, or proceeding to which he or she maybe a party by reason of being a Plan fiduciary and arising out of any act, or failure to act, that constitutes or is allegedto constitute a breach of such person's responsibilities in connection with the Plan, unless such act or failure to act isdetermined to be due to gross negligence or willful misconduct.Unless liability is otherwise provided under Section 405 of ERISA, a fiduciary shall not be liable for any act or omissionof any other party to the extent that (a) such responsibility was properly allocated to such other party as a namedfiduciary, or (b) such other party has been properly designated to carry out such responsibility pursuant to theprocedures set forth above.05. Reliance on Tables, Etc. In administering the Plan, the Plan Administrator is entitled, to the extent permitted by law,to rely on all tables, valuations, certificates, opinions and reports which are furnished by accountants, counsel or otherexperts employed or engaged by the Plan Administrator.06. Expenses. The proper expenses of the Plan Administrator, including the compensation of its agents, will be paid by thePlan if not paid by the Employer.

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01. General. For purposes of determination of the amount of, and entitlement to, benefits of an insured Welfare Programprovided under a Policy provided by an Insurance Company, the Insurance Company is the named fiduciary under thePlan, with the full power to interpret and apply the terms of the Plan as they relate to the benefits provided under thePolicy.For purposes of determining the amount of, and entitlement to, benefits under a self-funded Welfare Program providedthrough the Company's general assets, the Plan Administrator is the named fiduciary under the Plan, with the full powerto make factual determinations and to interpret and apply the terms of the Plan as they relate to the benefits providedthrough a self-funded arrangement.To obtain benefits from an insured or self-funded Welfare Program, the Participant must follow the claims proceduresprescribed under the applicable Welfare Program. In the event that (i) a self-funded Welfare Program does notprescribe a claims procedure for benefits that satisfies the requirements of Section 503 of ERISA, or (ii)the Plan Administrator determines that the claims procedures described in a self-funded Welfare Programshall not apply, and (iii) a self-funded Welfare Program is not subject to the Patient Protection andAffordable Care Act ("PPACA"), the claims procedure described in this Article shall apply with respect tosuch self-funded Welfare Program. lf the self-funded Welfare Program is subject to PPACA, the claims procedureapplicable to such self-funded Welfare Program is described in the Article titled: "Claims Procedures for Plans Subject toPPACA".02. Non-Group Health Claims; Disability Claims.a. Time for Decision on a Claim. A claim shall be filed in writing with the Plan Administrator and decided within 45days by the Plan Administrator. If special circumstances require an extension of time to review the claim, amaximum of two 30- day extensions will be permitted. A claimant will be notified of the need for an extension,including the circumstances requiring the extension and the date a decision is expected, prior to the end of theinitial 45-day period. A claimant will receive notice of any second extension prior to the expiration of the first 30-day extension period. The notice(s) of extension will specifically explain the standards on which entitlement to abenefit is based, the unresolved issues that prevent a decision on the claim, and any additional informationneeded to resolve those issues. If additional information is required from a claimant, such claimant will have 45days to provide such information. The deadline for making a decision on the claim will then be extended for 45days or, if shorter, for the length of time it takes the claimant to provide the additional information.b. Notification of Adverse Determination. Written notice of the decision on such claim shall be furnishedpromptly to the claimant.i. For claims for disability benefits filed under this Plan on or before April 1, 2018, every notice of an adversebenefit determination will be provided in writing or electronically, and will include all of the following thatpertain to the determination: (1) the specific reason or reasons for the adverse determination; (2) referenceto the specific Plan provisions on which the determination is based; (3) a description of any additionalmaterial or information necessary for the claimant to perfect the claim and an explanation of why suchmaterial or information is necessary; (4) a description of the Plan’s review procedures and the time limitsapplicable to such procedures, including a statement of the claimant's right to bring a civil action underSection 502(a) of ERISA following an adverse benefit determination on review; (5) if an internal rule,guideline, protocol, or other similar criterion was relied upon in making the adverse determination, either thespecific rule, guideline, protocol, or other similar criterion; or a statement that such a rule, guideline,protocol, or other similar criterion was relied upon in making the adverse determination and that a copy ofsuch rule, guideline, protocol, or other criterion will be provided free of charge to the claimant upon request;and (6) if the adverse benefit determination is based on a medical necessity or experimental treatment orsimilar exclusion or limit, either an explanation of the scientific or clinical judgment for the determination,applying the terms of the Plan to the claimant's medical circumstances, or a statement that such explanationwill be provided free of charge upon request.ii. For claims for disability benefits filed under this Plan after April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, and will include all of the following that pertain tothe determination: (1) the specific reason or reasons for the adverse benefit determination; (2) reference tothe specific Plan provisions on which the determination is based; (3) a description of any additional materialor information necessary for the claimant to perfect the claim and an explanation of why such material orinformation is necessary; (4) a description of the Plan’s review procedures and the time limits applicable tosuch procedures, including a statement of the claimant's right to bring a civil action under Section 502(a) ofERISA following an adverse benefit determination on review and a description of any limitation period withinwhich the suit must be filed including the exact date the limitation period ends; (5) a discussion of thedecision, which will include an explanation of the basis for disagreeing with or not following: (i) the viewspresented by the claimant to the Plan of health care professionals treating the claimant and vocationalprofessionals who evaluated the claimant; (ii) the views of medical or vocational experts whose advice wasobtained on behalf of the Plan in connection with a claimant's adverse benefit determination, without regardto whether the advice was relied upon in making the benefit determination; and (iii) a disabilitydetermination regarding the claimant presented by the claimant to the Plan made by the Social SecurityAdministration; (6) if the adverse benefit determination is based on a medical necessity or experimentaltreatment or similar exclusion or limit, either an explanation of the scientific or clinical judgment for thedetermination, applying the terms of the Plan to the claimant's medical circumstances, or provide astatement that such explanation will be provided free of charge upon request; (7) either the specific internalrules, guidelines, protocols, standards or other similar criteria of the Plan relied upon in making the adversedetermination or, alternatively, provide a statement that such rules, guidelines, protocols, standards or othersimilar criteria of the Plan do not exist; and (8) a statement that the claimant is entitled to receive, uponrequest and free of charge, reasonable access to, and copies of, all documents, records, and otherinformation relevant to the claimant's claim for benefits.In the case of a claim for disability benefits filed under this Plan after April 1, 2018, the term "adverse benefitdetermination" also means any rescission of disability coverage with respect to a participant or beneficiary(whether or not, in connection with the rescission, there is an adverse effect on any particular benefit at thatV. ARTICLE - CLAIMS PROCEDURES FOR PPACA EXEMPT PLANS

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time). For this purpose, the term "rescission" means a cancellation or discontinuance of coverage that hasretroactive effect, except to the extent it is attributable to a failure to timely pay required premiums orcontributions towards the cost of coverage.c. Right to Review. A claimant may review all pertinent documents and may request a review by the PlanAdministrator of such decision denying the claim. Any such request must be filed in writing with the PlanAdministrator within 180 days after receipt by the claimant of written notice of the decision. A failure to file arequest for review within 180 days will constitute a waiver of the claimant’s right to request a review of the denialof the claim. Such written request for review shall contain all additional information that the claimant wishes thePlan Administrator to consider.d. Review Procedures. During the review process, the Plan Administrator will provide: (i) claimants the opportunityto submit written comments, documents, records, and other information relating to the claim for benefits; (ii) thata claimant shall be provided, upon request and free of charge, reasonable access to, and copies of, all documents,records, and other information relevant to the claimant's claim for benefits; (iii) for a review that takes intoaccount all comments, documents, records, and other information submitted by the claimant relating to the claim,without regard to whether such information was submitted or considered in the initial benefit determination; (iv)for a review that does not afford deference to the initial adverse benefit determination and that is conducted byan appropriate named fiduciary of the Plan who is neither the individual who made the adverse benefitdetermination that is the subject of the appeal, nor the subordinate of such individual; (v) that, in deciding anappeal of any adverse benefit determination that is based in whole or in part on any new or additional evidence,such evidence will be provided to the claimant sufficiently in advance of the date on which the notice of adversebenefit determination on review is to be provided, so as to give the claimant reasonable opportunity to respond tothe new evidence prior to that date; (vi) that, in deciding an appeal of any adverse benefit determination that isbased in whole or in part on a medical judgment, including determinations with regard to whether a particulartreatment, drug, or other item is experimental, investigational, or not medically necessary or appropriate, theappropriate named fiduciary shall consult with a health care professional who has appropriate training andexperience in the field of medicine involved in the medical judgment; (vii) for the identification of medical orvocational experts whose advice was obtained on behalf of the Plan in connection with a claimant's adversebenefit determination, without regard to whether the advice was relied upon in making the benefit determination;and (viii) that the health care professional engaged for purposes of a consultation shall be an individual who isneither an individual who was consulted in connection with the adverse benefit determination that is the subjectof the appeal, nor the subordinate of any such individual;e. Time for Decision on Review. Written notice of the decision on review shall be furnished to the claimant within45 days following the receipt of the request for review. If an extension is necessary due to special circumstances,the claimant will be given a written notice of the required extension prior to the expiration of the initial 45-dayperiod. The notice will indicate the circumstances requiring the extension and the date by which the PlanAdministrator expects to render a decision. The extension may be for up to 45 additional days.f. Notification of Determination on Review. Written notice of the decision on such claim shall be furnishedpromptly to the claimant.i. For claims for disability benefits filed under this Plan on or before April 1, 2018, every notice of an adversebenefit determination will be provided in writing or electronically, and will include all of the following thatpertain to the determination: (1) the specific reason or reasons for the adverse determination; (2) referenceto the specific Plan provisions on which the benefit determination is based; (3) a statement that the claimantis entitled to receive, upon request and free of charge, reasonable access to, and copies of, all documents,records, and other information relevant to the claimant's claim for benefits; (4) a statement describing anyvoluntary appeal procedures offered by the Plan and the claimant's right to obtain the information aboutsuch procedures, and a statement of the claimant's right to bring an action under section 502(a) of ERISA ;(5) if an internal rule, guideline, protocol, or other similar criterion was relied upon in making the adversedetermination, either the specific rule, guideline, protocol, or other similar criterion; or a statement that suchrule, guideline, protocol, or other similar criterion was relied upon in making the adverse determination andthat a copy of the rule, guideline, protocol, or other similar criterion will be provided free of charge to theclaimant upon request; (6) if the adverse benefit determination is based on a medical necessity orexperimental treatment or similar exclusion or limit, either an explanation of the scientific or clinicaljudgment for the determination, applying the terms of the Plan to the claimant's medical circumstances, or astatement that such explanation will be provided free of charge upon request; and (7) the followingstatement: "You and your plan may have other voluntary alternative dispute resolution options, such asmediation. One way to find out what may be available is to contact your local U.S. Department of LaborOffice and your State insurance regulatory agency."ii. For claims for disability benefits filed under this Plan after April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, in a culturally and linguistically appropriatemanner, and will include all of the following that pertain to the determination: (1) the specific reason orreasons for the adverse determination; (2) reference to the specific Plan provisions on which the benefitdetermination is based; (3) a statement that the claimant is entitled to receive, upon request and free ofcharge, reasonable access to, and copies of, all documents, records, and other information relevant to theclaimant's claim for benefits; (4) a statement describing any voluntary appeal procedures offered by the Planand the claimant's right to obtain the information about such procedures, and a statement of the claimant'sright to bring an action under section 502(a) of ERISA; (5) a discussion of the decision, including anexplanation of the basis for disagreeing with or not following: (A) the views presented by the claimant to thePlan of health care professionals treating the claimant and vocational professionals who evaluated theclaimant; (B) the views of medical or vocational experts whose advice was obtained on behalf of the Plan inconnection with a claimant's adverse benefit determination, without regard to whether the advice was reliedupon in making the benefit determination; and (C) a disability determination regarding the claimantpresented by the claimant to the Plan made by the Social Security Administration; (6) if the adverse benefitdetermination is based on a medical necessity or experimental treatment or similar exclusion or limit, eitheran explanation of the scientific or clinical judgment for the determination, applying the terms of the Plan tothe claimant's medical circumstances, or a statement that such explanation will be provided free of chargeupon request; and (7) either the specific internal rules, guidelines, protocols, standards or other similarcriteria of the Plan relied upon in making the adverse determination or, alternatively, a statement that suchrules, guidelines, protocols, standards or other similar criteria of the Plan do not exist.

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If ten percent or more of the population residing in the county (in which a claims notice is sent) is literateonly in the same non-English language, as determined in guidance published by the Secretary, the Employermust: (i) provide assistance with filing claims and appeals in that non-English language, (ii) upon request,provide a notice in that non-English language to the claimant; and (iii) include a non-English statement in theEnglish version of the notice on how to access the non-English language services provided by the Plan.g. Legal Remedies.i. A suit under Section 502(a) of ERISA may be filed only after these review procedures have been exhaustedand only if filed within the earlier of 90 days or a limitation period listed in the plan, after the final decision isprovided.ii. If the Plan fails to strictly adhere to these claims review procedure requirements with respect to a claim fordisability benefits filed under this Plan after April 1, 2018, the claimant is deemed to have exhausted theadministrative remedies available under the Plan, except as provided in the paragraph below. Accordingly,the claimant is entitled to pursue any available remedies under Section 502(a) of ERISA on the basis that thePlan failed to provide a reasonable claims procedure that would yield a decision on the merits of the claim. Ifa claimant chooses to pursue remedies under Section 502(a) of ERISA under such circumstances, the claimor appeal is deemed denied on review without the exercise of discretion by an appropriate fiduciary.iii. Except as provided in the paragraph above, the administrative remedies available under the Plan withrespect to a claim for disability benefits filed under this Plan after April 1, 2018, will not be deemedexhausted based on de minimis violations that do not cause, and are not likely to cause, prejudice or harm tothe claimant so long as the Plan demonstrates that the violation was for good cause or due to mattersbeyond the control of the Plan and that the violation occurred in the context of an ongoing, good faithexchange of information between the Plan and the claimant. This exception is not available if the violation ispart of a pattern or practice of violations by the Plan. The claimant may request a written explanation of theviolation from the Plan, and the Plan must provide such explanation within 10 days, including a specificdescription of its basis, if any, for asserting that the violation should not cause the administrative remediesavailable under the Plan to be deemed exhausted. If a court rejects the claimant's request for immediatereview under the preceding paragraph on the basis that the Plan met the standards for the exception underthis paragraph, the claim shall be considered as re-filed on appeal upon the Plan's receipt of the decision ofthe court. Within a reasonable time after the receipt of the decision, the Plan shall provide the claimant withnotice of the resubmission.03. Group Health Claims.a. Pre-Service Claim Determinations. When a covered person requests a medical necessity determination priorto receiving care, the Claims Administrator will notify the covered person of the determination within 15 days afterreceiving the request. However, if more time is needed due to matters beyond the Claims Administrator's control,the Claims Administrator will notify the individual of this fact within 30 days after receiving the request. This noticewill include the date a determination can be expected. If more time is needed because necessary information ismissing from the covered person's request, the notice will also specify what information is needed, and thecovered person must provide the specified information to the Claims Administrator within 45 days after receivingthe notice. The determination period will be suspended on the date the Claims Administrator sends such a noticeof missing information, and the determination period will resume on the date the covered person responds to thenotice, or 45 days after the covered person's receipt of the notice, whichever is sooner.lf the determination periods above involve urgent care services, or in the opinion of a physician with knowledge ofthe covered person's health condition, would cause severe pain that cannot be managed without the requestedservices, the Claims Administrator will make the pre-service determination on an expedited basis. The ClaimsAdministrator will notify the covered person of the expedited determination within 72 hours after receiving therequest. However, if necessary information is missing from the request, the Claims Administrator will notify theindividual of that fact within 24 hours after receiving the request, specifying what additional information isneeded. The covered person must provide the specified information to the Claims Administrator within areasonable amount of time, not to exceed 48 hours. The Claims Administrator will notify the individual of theexpedited benefit determination within 48 hours after the individual responds to the notice. Expediteddeterminations may be provided orally, followed within 3 days by written or electronic notification.b. Concurrent Claim Determinations. When an ongoing course of treatment, to be provided over a period of timeor a number of treatments, has been approved for a covered person and there is a subsequent reduction ortermination of such period of time or number of treatments (other than by the amendment or termination of theWelfare Program), such reduction or termination is considered an adverse benefit determination. The ClaimsAdministrator shall notify the claimant of such reduction or termination at a time sufficiently in advance of thereduction or termination to allow the claimant to appeal and obtain a determination on review before the benefitis reduced or terminated.When an ongoing course of treatment has been approved for a covered person and the person requests anextension of the course of treatment, such a request is deemed to be a claim involving urgent care. The coveredperson must request a concurrent medical necessity determination at least 24 hours prior to the expiration of theapproved period of time or number of treatments. The Claims Administrator will notify the covered person of thedetermination within 24 hours after receiving the request.c. Post-Service Claim Determinations. When a covered person requests a claim determination after serviceshave been rendered, the Claims Administrator will notify the covered person of the determination within 30 daysafter receiving the request. However, if more time is needed to make a determination due to matters beyond theClaims Administrator's control, the Claims Administrator will notify the individual of this fact within 45 days afterreceiving the request. This notice will include the date a determination can be expected. If more time is neededbecause necessary information is missing from the covered person's request, the notice will also specify whatinformation is needed, and the covered person must provide the specified information to the Claims Administratorwithin 45 days after receiving the notice. The determination period will be suspended on the date the ClaimsAdministrator sends such a notice of missing information, and the determination period will resume on the datethe individual responds to the notice, or 45 days after the covered person's receipt of the notice, whichever issooner.

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d. Notice of Adverse Determination. Every notice of an adverse benefit determination will be provided in writingor electronically, and will include all of the following that pertain to the determination: (1) the specific reason orreasons for the adverse determination; (2) reference to the specific Plan or Welfare Program provisions on whichthe determination is based; (3) a description of any additional material or information necessary to perfect theclaim and an explanation of why such material or information is necessary; (4) a description of the Plan's reviewprocedures and the time limits applicable, including a statement of a claimant's rights to bring a civil action underSection 502(a) of ERISA following an adverse benefit determination on appeal; (5) a statement that upon requestand free of charge, the following will be provided: a copy of any internal rule, guideline, protocol or other similarcriterion that was relied upon in making the adverse determination regarding the claim, and an explanation of thescientific or clinical judgment for a determination that is based on a medical necessity, experimental treatment orother similar exclusion or limit; and (6) in the case of a claim involving urgent care, a description of the expeditedreview process applicable to such claim.e. Appeal of Denied Claim.1. First Level of Appeal. If a covered person's claim is denied in whole or in part, then the claimant mayappeal that decision directly to the Claims Administrator. A request for reconsideration should be made assoon as practicable following receipt of the denial and in no event later than 180 days after receiving thedenial. lf a covered person's circumstances warrant an expedited appeals procedure, then the coveredperson should contact the Claims Administrator immediately. The claimant will be asked to explain, inwriting, why he or she believes the claim should have been processed differently and to provide anyadditional material or information necessary to support the claim. Following review, the Claims Administratorwill issue a decision on review.Subject to the other provisions of this Article, the Claims Administrator's review will be processed inaccordance with the following time frames: (a) 72 hours in the case of an urgent care claim; (b) 30 days inthe case of a pre-service claim; (c) before a treatment ends or is reduced in the case of a concurrent careclaim involving a reduced or terminated course of treatment; (d) 24 hours in the case of a concurrent careclaim that is a request for extension involving urgent care; or (e) 60 days in the case of a post-service Claim.2. Second Level of Appeal. lf, after exhausting the first level of appeal with the Claims Administrator, aclaimant is still not satisfied with the result, he or she (or the claimant's designee) may appeal the claimdirectly to the Employer. Appeals will not be considered by the Employer unless and until the claimant hasfirst exhausted all claims procedures with the Claims Administrator. The appeal must be initiated in writingwithin 180 days after the Claims Administrator's final decision on review. As part of the appeal process, aclaimant has the right to submit additional proof of entitlement to benefits and to examine any pertinentdocuments relating to the claim.In the normal case, the Employer will make a determination on the basis of the documents and writtenstatements already submitted. However, the Employer may require or permit submission of additionalwritten information. After considering all the evidence before it, the Employer will issue a final decision onappeal.The Employers decision on appeal will be conclusive and binding on the claimant and all other parties.Claims appeals will be processed in accordance with the same timeframes as set forth in this Section.f. Notice of Benefit Determination on Appeal. Every notice of a determination on appeal will be provided inwriting or electronically and, if an adverse determination, will include: (1)the specific reason or reasons for theadverse determination; (2) reference to the specific Plan or Welfare Program provisions on which thedetermination is based; (3) a statement that the individual is entitled to receive, upon request and free of charge,reasonable access to and copies of all documents, records, and other Relevant Information as defined below; (4) astatement describing any voluntary appeal procedures offered by the Plan and any claimant's right to bring anaction under ERISA Section 502(a); (5) a statement that upon request and free of charge, the following will beprovided: a copy of any internal rule, guideline, protocol or other similar criterion that was relied upon in makingthe adverse determination regarding the appeal, and an explanation of the scientific or clinical judgment for adetermination that is based on a medical necessity, experimental treatment or other similar exclusion or limit; and(6) a statement that claimant may have other voluntary alternative dispute resolution options such as mediationand that one way to find out what may be available is to contact the local U.S. Department of Labor office andstate insurance regulatory agency. Any action under ERISA Section 502(a) may be filed only after the Plan'sappeal procedures described above have been exhausted and only if the action is filed within 90 days after thefinal decision is provided.Relevant Information is any document, record, or other information that (a) was relied upon in making the benefitdetermination; (b) was submitted, considered, or generated in the course of making the benefit determination,without regard to whether such document, record, or other information was relied upon in making the benefitdetermination; (c) demonstrates compliance with the administrative processes and safeguards required by federallaw in making the benefit determination; or (d) constitutes a statement of policy or guidance with respect to thePlan concerning the denied treatment option or benefit for the claimant's diagnosis, without regard to whethersuch advice or statement was relied upon in making the benefit determination.g. Review Procedures on Appeal. In the conduct of any review, the following will apply:1. No deference will be afforded to the initial adverse determination;2. The review will be conducted by an appropriate named fiduciary who is neither the individual who made theadverse benefit determination that is the subject of the appeal, nor the subordinate of such individual;3. In deciding an appeal that is based in whole or in part on a medical judgment, the fiduciary shall consult witha health care professional who has appropriate training and experience in the field of medicine involved inthe medical judgment;4. Any medical or vocational experts whose advice was obtained on behalf of the Plan in connection with anadverse determination will be identified, without regard to whether the advice was relied upon in making thedetermination;5. Any health care professional consulted in making a medical judgment shall be an individual who was neither

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01. General. For purposes of determination of the amount of, and entitlement to, benefits of an insured Welfare Programprovided under a Policy provided by an Insurance Company Policy, the Insurance Company is the named fiduciaryunder the Plan, with the full power to interpret and apply the terms of the Plan as they relate to the benefits providedunder the Policy.For purposes of determining the amount of, and entitlement to, benefits under a self-funded Welfare Program providedthrough the Company's general assets, the Plan Administrator is the named fiduciary under the Plan, with the full powerto make factual determinations and to interpret and apply the terms of the Plan as they relate to the benefits providedthrough the self-funded arrangement.To obtain benefits from an insured or self-funded Welfare Program, the Participant must follow the claims proceduresprescribed under the applicable Welfare Program. In the event that (i) a self-funded Welfare Program does notprescribe a claims procedure for benefits that satisfies the requirements of Section 503 of ERISA, or (ii)the Plan Administrator determines that the claims procedures described in a self-funded Welfare Programshall not apply, and (iii)a self-funded Welfare Program is subject to PPACA, the claims proceduredescribed in this Article shall apply with respect to such self-funded Welfare Program. If a self-fundedWelfare Program is not subject to PPACA, the claims procedure applicable to such self-funded Welfare Program isdescribed in the Article titled: "Claims Procedures for PPACA Exempt Plans".02. Non-Group Health Claims; Disability Claims.a. Time for Decision on a Claim. A claim shall be filed in writing with the Plan Administrator and decided within 45days by the Plan Administrator. If special circumstances require an extension of time to review the claim, amaximum of two 30- day extensions will be permitted. A claimant will be notified of the need for an extension,including the circumstances requiring the extension and the date a decision is expected, prior to the end of theinitial 45-day period. A claimant will receive notice of any second extension prior to the expiration of the first 30-day extension period. The notice(s) of extension will specifically explain the standards on which entitlement to abenefit is based, the unresolved issues that prevent a decision on the claim, and any additional informationneeded to resolve those issues. If additional information is required from a claimant, such claimant will have 45days to provide such information. The deadline for making a decision on the claim will then be extended for 45days or, if shorter, for the length of time it takes the claimant to provide the additional information.b. Notification of Adverse Determination. Written notice of the decision on such claim shall be furnishedpromptly to the claimant.i. For claims for disability benefits filed under this Plan on or before April 1, 2018, every notice of an adversebenefit determination will be provided in writing or electronically, and will include all of the following thatpertain to the determination: (1) the specific reason or reasons for the adverse determination; (2) referenceto the specific Plan provisions on which the determination is based; (3) a description of any additionalmaterial or information necessary for the claimant to perfect the claim and an explanation of why suchmaterial or information is necessary; (4) a description of the Plan’s review procedures and the time limitsapplicable to such procedures, including a statement of the claimant's right to bring a civil action underSection 502(a) of ERISA following an adverse benefit determination on review; (5) if an internal rule,guideline, protocol, or other similar criterion was relied upon in making the adverse determination, either thespecific rule, guideline, protocol, or other similar criterion; or a statement that such a rule, guideline,protocol, or other similar criterion was relied upon in making the adverse determination and that a copy ofsuch rule, guideline, protocol, or other criterion will be provided free of charge to the claimant upon request;and (6) if the adverse benefit determination is based on a medical necessity or experimental treatment orsimilar exclusion or limit, either an explanation of the scientific or clinical judgment for the determination,applying the terms of the Plan to the claimant's medical circumstances, or a statement that such explanationwill be provided free of charge upon request.ii. For claims for disability benefits filed under this Plan after April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, and will include all of the following that pertain tothe determination: (1) the specific reason or reasons for the adverse benefit determination; (2) reference tothe specific Plan provisions on which the determination is based; (3) a description of any additional materialor information necessary for the claimant to perfect the claim and an explanation of why such material orinformation is necessary; (4) a description of the Plan’s review procedures and the time limits applicable tosuch procedures, including a statement of the claimant's right to bring a civil action under Section 502(a) ofERISA following an adverse benefit determination on review and a description of any limitation period withinwhich the suit must be filed including the exact date the limitation period ends; (5) a discussion of thedecision, which will include an explanation of the basis for disagreeing with or not following: (i) the viewspresented by the claimant to the Plan of health care professionals treating the claimant and vocationalprofessionals who evaluated the claimant; (ii) the views of medical or vocational experts whose advice wasobtained on behalf of the Plan in connection with a claimant's adverse benefit determination, without regardto whether the advice was relied upon in making the benefit determination; and (iii) a disabilitydetermination regarding the claimant presented by the claimant to the Plan made by the Social SecurityAdministration; (6) if the adverse benefit determination is based on a medical necessity or experimentaltreatment or similar exclusion or limit, either an explanation of the scientific or clinical judgment for thedetermination, applying the terms of the Plan to the claimant's medical circumstances, or provide astatement that such explanation will be provided free of charge upon request; (7) either the specific internalrules, guidelines, protocols, standards or other similar criteria of the Plan relied upon in making the adversedetermination or, alternatively, provide a statement that such rules, guidelines, protocols, standards or othersimilar criteria of the Plan do not exist; and (8) a statement that the claimant is entitled to receive, uponrequest and free of charge, reasonable access to, and copies of, all documents, records, and otherinformation relevant to the claimant's claim for benefits.In the case of a claim for disability benefits filed under this Plan after April 1, 2018, the term "adverse benefitdetermination" also means any rescission of disability coverage with respect to a participant or beneficiary(whether or not, in connection with the rescission, there is an adverse effect on any particular benefit at thattime). For this purpose, the term "rescission" means a cancellation or discontinuance of coverage that hasVI. ARTICLE - CLAIMS PROCEDURES FOR PLANS SUBJECT TO PPACA

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retroactive effect, except to the extent it is attributable to a failure to timely pay required premiums orcontributions towards the cost of coverage.c. Right to Review. A claimant may review all pertinent documents and may request a review by the PlanAdministrator of such decision denying the claim. Any such request must be filed in writing with the PlanAdministrator within 180 days after receipt by the claimant of written notice of the decision. A failure to file arequest for review within 180 days will constitute a waiver of the claimant’s right to request a review of the denialof the claim. Such written request for review shall contain all additional information that the claimant wishes thePlan Administrator to consider.d. Review Procedures. During the review process, the Plan Administrator will provide: (i) claimants the opportunityto submit written comments, documents, records, and other information relating to the claim for benefits; (ii) thata claimant shall be provided, upon request and free of charge, reasonable access to, and copies of, all documents,records, and other information relevant to the claimant's claim for benefits; (iii) for a review that takes intoaccount all comments, documents, records, and other information submitted by the claimant relating to the claim,without regard to whether such information was submitted or considered in the initial benefit determination; (iv)for a review that does not afford deference to the initial adverse benefit determination and that is conducted byan appropriate named fiduciary of the Plan who is neither the individual who made the adverse benefitdetermination that is the subject of the appeal, nor the subordinate of such individual; (v) that, in deciding anappeal of any adverse benefit determination that is based in whole or in part on any new or additional evidence,such evidence will be provided to the claimant sufficiently in advance of the date on which the notice of adversebenefit determination on review is to be provided, so as to give the claimant reasonable opportunity to respond tothe new evidence prior to that date; (vi) that, in deciding an appeal of any adverse benefit determination that isbased in whole or in part on a medical judgment, including determinations with regard to whether a particulartreatment, drug, or other item is experimental, investigational, or not medically necessary or appropriate, theappropriate named fiduciary shall consult with a health care professional who has appropriate training andexperience in the field of medicine involved in the medical judgment; (vii) for the identification of medical orvocational experts whose advice was obtained on behalf of the Plan in connection with a claimant's adversebenefit determination, without regard to whether the advice was relied upon in making the benefit determination;and (viii) that the health care professional engaged for purposes of a consultation shall be an individual who isneither an individual who was consulted in connection with the adverse benefit determination that is the subjectof the appeal, nor the subordinate of any such individual;e. Time for Decision on Review. Written notice of the decision on review shall be furnished to the claimant within45 days following the receipt of the request for review. If an extension is necessary due to special circumstances,the claimant will be given a written notice of the required extension prior to the expiration of the initial 45-dayperiod. The notice will indicate the circumstances requiring the extension and the date by which the PlanAdministrator expects to render a decision. The extension may be for up to 45 additional days.f. Notification of Determination on Review. Written notice of the decision on such claim shall be furnishedpromptly to the claimant.i. For claims for disability benefits filed under this Plan on or before April 1, 2018, every notice of an adversebenefit determination will be provided in writing or electronically, and will include all of the following thatpertain to the determination: (1) the specific reason or reasons for the adverse determination; (2) referenceto the specific Plan provisions on which the benefit determination is based; (3) a statement that the claimantis entitled to receive, upon request and free of charge, reasonable access to, and copies of, all documents,records, and other information relevant to the claimant's claim for benefits; (4) a statement describing anyvoluntary appeal procedures offered by the Plan and the claimant's right to obtain the information aboutsuch procedures, and a statement of the claimant's right to bring an action under section 502(a) of ERISA;(5) if an internal rule, guideline, protocol, or other similar criterion was relied upon in making the adversedetermination, either the specific rule, guideline, protocol, or other similar criterion; or a statement that suchrule, guideline, protocol, or other similar criterion was relied upon in making the adverse determination andthat a copy of the rule, guideline, protocol, or other similar criterion will be provided free of charge to theclaimant upon request; (6) if the adverse benefit determination is based on a medical necessity orexperimental treatment or similar exclusion or limit, either an explanation of the scientific or clinicaljudgment for the determination, applying the terms of the Plan to the claimant's medical circumstances, or astatement that such explanation will be provided free of charge upon request; and (7) the followingstatement: "You and your plan may have other voluntary alternative dispute resolution options, such asmediation. One way to find out what may be available is to contact your local U.S. Department of LaborOffice and your State insurance regulatory agency."ii. For claims for disability benefits filed under this Plan after April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, in a culturally and linguistically appropriatemanner, and will include all of the following that pertain to the determination: (1) the specific reason orreasons for the adverse determination; (2) reference to the specific Plan provisions on which the benefitdetermination is based; (3) a statement that the claimant is entitled to receive, upon request and free ofcharge, reasonable access to, and copies of, all documents, records, and other information relevant to theclaimant's claim for benefits; (4) a statement describing any voluntary appeal procedures offered by the Planand the claimant's right to obtain the information about such procedures, and a statement of the claimant'sright to bring an action under section 502(a) of ERISA; (5) a discussion of the decision, including anexplanation of the basis for disagreeing with or not following: (A) the views presented by the claimant to thePlan of health care professionals treating the claimant and vocational professionals who evaluated theclaimant; (B) the views of medical or vocational experts whose advice was obtained on behalf of the Plan inconnection with a claimant's adverse benefit determination, without regard to whether the advice was reliedupon in making the benefit determination; and (C) a disability determination regarding the claimantpresented by the claimant to the Plan made by the Social Security Administration; (6) if the adverse benefitdetermination is based on a medical necessity or experimental treatment or similar exclusion or limit, eitheran explanation of the scientific or clinical judgment for the determination, applying the terms of the Plan tothe claimant's medical circumstances, or a statement that such explanation will be provided free of chargeupon request; and (7) either the specific internal rules, guidelines, protocols, standards or other similarcriteria of the Plan relied upon in making the adverse determination or, alternatively, a statement that suchrules, guidelines, protocols, standards or other similar criteria of the Plan do not exist.If ten percent or more of the population residing in the county (in which a claims notice is sent) is literate

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only in the same non-English language, as determined in guidance published by the Secretary, the Employermust: (i) provide assistance with filing claims and appeals in that non-English language, (ii) upon request,provide a notice in that non-English language to the claimant; and (iii) include a non-English statement in theEnglish version of the notice on how to access the non-English language services provided by the Plan.g. Legal Remedies.i. A suit under Section 502(a) of ERISA may be filed only after these review procedures have been exhaustedand only if filed within the earlier of 90 days or a limitation period listed in the plan, after the final decision isprovided.ii. If the Plan fails to strictly adhere to these claims review procedure requirements with respect to a claim fordisability benefits filed under this Plan after April 1, 2018, the claimant is deemed to have exhausted theadministrative remedies available under the Plan, except as provided in the paragraph below. Accordingly,the claimant is entitled to pursue any available remedies under Section 502(a) of ERISA on the basis that thePlan failed to provide a reasonable claims procedure that would yield a decision on the merits of the claim. Ifa claimant chooses to pursue remedies under Section 502(a) of ERISA under such circumstances, the claimor appeal is deemed denied on review without the exercise of discretion by an appropriate fiduciary.iii. Except as provided in the paragraph above, the administrative remedies available under the Plan withrespect to a claim for disability benefits filed under this Plan after April 1, 2018, will not be deemedexhausted based on de minimis violations that do not cause, and are not likely to cause, prejudice or harm tothe claimant so long as the Plan demonstrates that the violation was for good cause or due to mattersbeyond the control of the Plan and that the violation occurred in the context of an ongoing, good faithexchange of information between the Plan and the claimant. This exception is not available if the violation ispart of a pattern or practice of violations by the Plan. The claimant may request a written explanation of theviolation from the Plan, and the Plan must provide such explanation within 10 days, including a specificdescription of its basis, if any, for asserting that the violation should not cause the administrative remediesavailable under the Plan to be deemed exhausted. If a court rejects the claimant's request for immediatereview under the preceding paragraph on the basis that the Plan met the standards for the exception underthis paragraph, the claim shall be considered as re-filed on appeal upon the Plan's receipt of the decision ofthe court. Within a reasonable time after the receipt of the decision, the Plan shall provide the claimant withnotice of the resubmission.03. Group Health Claims.a. Pre-Service Claim Determinations. When a covered person requests a medical necessity determination priorto receiving care, the Claims Administrator will notify the covered person of the determination within 15 days afterreceiving the request. However, if more time is needed due to matters beyond the Claims Administrator's control,the Claims Administrator will notify the individual of this fact within 30 days after receiving the request. This noticewill include the date a determination can be expected. lf more time is needed because necessary information ismissing from the covered person's request, the notice will also specify what information is needed, and thecovered person must provide the specified information to the Claims Administrator within 45 days after receivingthe notice. The determination period will be suspended on the date the Claims Administrator sends such a noticeof missing information, and the determination period will resume on the date the covered person responds to thenotice, or 45 days after the covered person's receipt of the notice, whichever is sooner.If the determination periods above involve urgent care services, or in the opinion of a physician with knowledge ofthe covered person's health condition, would cause severe pain that cannot be managed without the requestedservices, the Claims Administrator will make the pre-service determination on an expedited basis. The ClaimsAdministrator will notify the covered person of the expedited determination of that fact within 72 hours afterreceiving the request. However, if necessary information is missing from the request, the Claims Administrator willnotify the individual of that fact within 24 hours after receiving the request, specifying what additional informationis needed. The covered person must provide the specified information to the Claims Administrator within areasonable amount of time, not to exceed 48 hours. The Claims Administrator will notify the individual of theexpedited benefit determination within 48 hours after receipt of the specified information. Expediteddeterminations may be provided orally, followed within 3 days by written or electronic confirmation.b. Concurrent Claim Determinations. When an ongoing course of treatment, to be provided over a period of timeor number of treatments, has been approved for a covered person and there is a subsequent reduction ortermination of such period of time or number of treatments (other than by the amendment or termination of theWelfare Program), such reduction or termination is considered an adverse benefit determination. The ClaimsAdministrator shall notify the claimant of such reduction or termination at a time sufficiently in advance of thereduction or termination to allow the claimant to appeal and obtain a determination on review before the benefitis reduced or terminated.When an ongoing course of treatment has been approved for a covered person and the person requests to extendthe course of treatment, such a request is deemed to be a claim involving urgent care. The covered person mustrequest a concurrent medical necessity determination at least 24 hours prior to the expiration of the currentlyapproved period of time or number of treatments. When the covered person requests such a determination, theClaims Administrator will notify the covered person of the determination within 24 hours after receiving therequest.c. Post-Service Claim Determinations. When a covered person requests a claim determination after serviceshave been rendered, the Claims Administrator will notify the covered person of the determination within 30 daysafter receiving the request. However, if more time is needed to make a determination due to matters beyond theClaims Administrator's control, the Claims Administrator will notify the individual of this fact within 45 days afterreceiving the request. This notice will include the date a determination can be expected. If more time is neededbecause necessary information is missing from the covered person's request, the notice will also specify whatinformation is needed, and the covered person must provide the specified information to the Claims Administratorwithin 45 days after receiving the notice. The determination period will be suspended on the date the ClaimsAdministrator sends such a notice of missing information, and the determination period will resume on the datecovered person responds to the notice, or 45 days after the covered person's receipt of the notice, whichever issooner.

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d. Notice of Adverse Determination. Every notice of an adverse benefit determination will be provided in writingor electronically in a culturally and linguistically appropriate manner calculated to be understood by the claimant,and will include all of the following that pertain to the determination: (1) information sufficient to identify the claiminvolved, including the date of service, the health care provider, the claim amount (if applicable), the diagnosiscode and its corresponding meaning, and the treatment code and its corresponding meaning; (2) the specificreason or reasons for the adverse determination; (3) reference to the specific Plan or Welfare Program provisionson which the determination is based; (4) a description of any additional material or information necessary toperfect the claim and an explanation of why such material or information is necessary; (5) a description of thePlan's internal review procedures and time limits applicable to such procedures, available external reviewprocedures, as well as the claimant's right to bring a civil action under Section 502 of ERISA following a finalappeal; (6) a statement that upon request and free of charge, the following will be provided: a copy of any internalrule, guideline, protocol or other similar criterion that was relied upon in making the adverse determinationregarding the claim, and an explanation of the scientific or clinical judgment for a determination that is based on amedical necessity, experimental treatment or other similar exclusion or limit; (7) in the case of a claim involvingurgent care, a description of the expedited review process applicable to such claim; and (8) a statement as to theavailability of and the contact information for an applicable office of health insurance consumer assistance orombudsman established under PHS Act Section 2793.e. Appeal of Denied Claim.1. First Level of Appeal. lf a covered person's claim is denied in whole or in part, then the claimant mayappeal that decision directly to the Claims Administrator. A request for reconsideration should be made assoon as practicable following receipt of the denial and in no event later than 180 days after receiving thedenial. lf a covered person's circumstance warrants an expedited appeals procedure, then the coveredperson should contact the Claims Administrator immediately. The claimant will be asked to explain, inwriting, why he or she believes the claim should have been processed differently and to provide anyadditional material or information necessary to support the claim. Following review, the Claims Administratorwill issue a decision on review.Subject to the other provisions of this Article, the Claims Administrator's review will be processed inaccordance with the following time frames: (a) 72 hours in the case of an urgent care claim; (b) 30 days inthe case of a pre-service claim; (c) before a treatment ends or is reduced in the case of a concurrent careclaim involving a reduced or terminated course of treatment; (d) 24 hours in the case of a concurrent careclaim that is a request for extension involving urgent care; or (e) 60 days in the case of a post-service claim.2. Second Level of Appeal. If, after exhausting the first level appeal with the Claims Administrator, aclaimant is still not satisfied with the result, he or she (or the claimant's designee) may appeal the claimdirectly to the Employer. Appeals will not be considered by the Employer unless and until the claimant hasfirst exhausted all claims procedures with the Claims Administrator. The appeal must be initiated in writingwithin 180 days after the Claims Administrator's final decision on review. As part of the appeal process, aclaimant has the right to submit additional proof of entitlement to benefits and to examine any pertinentdocuments relating to the claim.In the normal case, the Employer will make a determination on the basis of the documents and writtenstatements already submitted. However, the Employer may require or permit submission of additionalwritten information. After considering all the evidence before it, the Employer will issue a final decision onappeal.The Employers decision on appeal will be conclusive and binding on the claimant and all other parties.Claims appeals will be processed in accordance with the same timeframes as set forth in subsection 1 above.After exhaustion of the claims procedures provided under this Plan, nothing shall prevent any person frompursuing any other legal or equitable remedy otherwise available. In the event the Plan fails to adhere to therequirements set forth in this Article, a claimant will be deemed to have exhausted the Plan's internal claimsand appeals process. The claimant may then initiate any available external review process or remediesavailable under ERISA or under state law.A deemed exhaustion, however, does not occur if violations of theclaims review process are de minimis violations that do not cause, and are not likely to cause prejudice orharm to the claimant so long as the violations were for good cause or due to matters beyond the control ofthe Plan and occurred in the context of an ongoing good faith exchange of information between the claimantand the Plan Administrator, claims administrator or Named Fiduciary.f. Notice of Benefit Determination on Appeal. Every notice of a determination on appeal will be provided inwriting or electronically and, if an adverse determination, will include: (1) information sufficient to identify theclaim involved, including the date of service, the health care provider, the claim amount (if applicable), thediagnosis code and its corresponding meaning, and the treatment code and its corresponding meaning; (2) thespecific reason or reasons for the adverse determination; (3) reference to the specific Plan or Welfare Programprovisions on which the determination is based; (4) a statement that the individual is entitled to receive, uponrequest and free of charge, reasonable access to and copies of all documents, records, and other RelevantInformation as defined below; (5) a statement describing any voluntary appeal procedures offered by the Plan andany claimants right to bring an action under ERISA; (6) a statement that upon request and free of charge, thefollowing will be provided: a copy of any internal rule, guideline, protocol or other similar criterion that was reliedupon in making the adverse determination regarding the appeal, and an explanation of the scientific or clinicaljudgment for a determination that is based on a medical necessity, experimental treatment or other similarexclusion or limit; and (7) a statement that claimant may have other voluntary alternative dispute resolutionoptions such as mediation and that one way to find out what may be available is to contact the local U.S.Department of Labor office and state insurance regulatory agency. Any action under ERISA may be filed only afterthe Plan's review procedures described above have been exhausted and only if the action is filed within 90 daysafter the final decision is provided."Relevant Information" is any document, record, or other information that (a) was relied upon in making thebenefit determination; (b) was submitted, considered, or generated in the course of making the benefitdetermination, without regard to whether such document, record, or other information was relied upon in makingthe benefit determination; (c) demonstrates compliance with the administrative processes and safeguardsrequired by federal law in making the benefit determination; or (d) constitutes a statement of policy or guidancewith respect to the Plan concerning the denied treatment option or benefit for the claimant's diagnosis, without

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regard to whether such advice or statement was relied upon in making the benefit determination.g. Review Procedures on Appeal. In the conduct of any review, the following will apply:1. No deference will be afforded to the initial adverse determination;2. The review will be conducted by an appropriate named fiduciary who is neither the individual who made theadverse benefit determination that is the subject of the appeal, nor the subordinate of such individual;3. In deciding an appeal that is based in whole or in part on a medical judgment, the fiduciary shall consult witha health care professional who has appropriate training and experience in the field of medicine involved inthe medical judgment;4. Any medical or vocational experts whose advice was obtained on behalf of the Plan in connection with anadverse determination will be identified, without regard to whether the advice was relied upon in making thedetermination;5. Any health care professional consulted in making a medical judgment shall be an individual who was neitherconsulted in connection with the adverse determination that is the subject of the appeal, nor the subordinateof any such individual; and6. In the case of a claim involving urgent care, an expedited review process will be available pursuant to which(a) a request for an expedited appeal may be submitted orally or in writing by the claimant, and (b) allnecessary information, including the Plan's determination on review, shall be submitted between the Planand the claimant by telephone, facsimile or other available similarly expeditious method.7. The claimant will be provided with any new or additional evidence considered, relied upon, or generated bythe Plan in connection with the claim, as well as any new or additional rationale for denial. The claimant willhave a reasonable opportunity to respond to such new evidence or rationale.

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01. Purposes. The provisions of this Article shall apply with respect to any Welfare Program that does not containprovisions pertaining to QMCSOs (as defined below). The Plan Administrator, pursuant to Section 609(a) of ERISA,adopts the following procedures for determining whether medical child support orders are "qualified" in accordancewith ERISA's requirements. The Plan Administrator also adopts these procedures to administer payments and otherprovisions under Qualified Medical Child Support Orders ("QMCSOs"), and to enforce these procedures as legallyrequired. The Plan Administrator may alter, amend or terminate these procedures and substitute alternative proceduresin its sole discretion.02. Definitions. For purposes of the QMCSO requirements, the following terms have these meanings:a. "Medical Child Support Order" means any judgment, decree or order (including approval of a settlementagreement) which:i. Provides for child support for a child of a Participant under a group health plan, or provides for healthcoverage to such a child;ii. is made pursuant to state domestic relations law (including a community property law); andiii. Relates to benefits under such group health plan.b. " Alternate Recipient" means any child of a Participant who is recognized under a Medical Child Support Orderas having a right to enrollment under a group health plan with respect to such Participant.c. Any term used in this Article that is defined elsewhere in this Plan shall have the meaning assigned to such termunder such other definition.03. Qualified Medical Child Support Order.a. "Qualified Medical Child Support Order" or "QMCSO" is a Medical Child Support Order which creates or recognizesan alternate recipient's right to, or assigns to an alternate recipient the right to, receive benefits for which aParticipant or beneficiary is eligible under the group health portion of this Plan, and which the Plan Administratorhas determined meets the requirements of this Section.b. To be "qualified" as a QMCSO, a Medical Child Support Order must clearly:i. Specify the name and the last known mailing address (if any) of the Participant and the name and mailingaddress of each alternate recipient covered by the order;ii. Include a reasonable description of the type of coverage to be provided by the Plan to each alternaterecipient, or the manner in which such type of coverage is to be determined;iii. Specify the period to which such order applies;iv. Specify the Plan to which such order applies; andv. Provide that the alternate recipient or parent of the alternate recipient will pay the applicable premium forfamily coverage under the Plan.c. In addition, a QMCSO must not require the Plan to provide any type or form of benefit, or any option, not otherwiseprovided under the Plan except to the extent necessary to meet the requirements described in Section 1908 ofthe Social Security Act (as added by Section 13822 of the Omnibus Budget Reconciliation Act of 1993).d. The alternate recipient's right to enroll in the Plan is dependent on the Participant's eligibility status in the Plan.04. Procedures. Upon receipt of a Medical Child Support Order, the Plan Administrator shall:a. Promptly notify in writing the Participant, each alternate recipient covered by the order, and each representativefor these parties of the receipt of the Medical Child Support Order. Such notice shall include a copy of the orderand the Plan's procedures for determining whether such order is a QMCSO.b. Permit the alternate recipient to designate a representative to receive copies of notices sent to the alternaterecipient regarding the Medical Child Support Order.c. Within a reasonable period after receiving a Medical Child Support Order, determine whether it is a QualifiedMedical Child Support Order and notify the parties indicated in this Section of such determination.d. Ensure the alternate recipient is treated by the Plan as a beneficiary for ERISA reporting and disclosure purposes,such as by distributing to the alternate recipient (and/or his or her representative) a copy of the summary plandescription and any subsequent summaries of material modification generated by a Plan amendment.VII. ARTICLE - QUALIFIED MEDICAL CHILD SUPPORT ORDERS

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01. COBRA Rights. With respect to each Welfare Program which is a group health plan within the meaning of Section 601of ERISA, each Participant and his or her family members may have the right to purchase continuous coverage for atemporary period of time if coverage under the group health plan terminates due to certain COBRA qualifying events(such as termination of employment, reduction in work hours, divorce, death, or a child ceasing to meet the definitionof dependent under the terms of the group health plan). In general, a Participant or family member must elect COBRAcontinuation coverage within 60 days following the date of the qualifying event, or if later, the date notice of thequalifying event is provided to the individual. If continuation coverage is elected, the individual will be responsible forpaying the full cost of continuation coverage plus an administrative fee.02. Newborns’ and Mothers’ Health Protection Act. With respect to each Welfare Program that is a group health planproviding maternity benefits, the Plan will not restrict benefits for any hospital length of stay in connection withchildbirth for the mother or newborn child to less than 48 hours following a normal vaginal delivery, or less than 96hours following a cesarean section. However, federal law generally does not prohibit the mother's or newborn'sattending provider, after consulting with the mother, from discharging the mother or newborn earlier than the aboveperiods. In any case, such group health plan will not require that a provider obtain authorization from the Plan forprescribing a length of stay not in excess of the above periods.03. Women’s Health and Cancer Rights Act If you have had or are going to have a mastectomy, you may be entitled tocertain benefits under the Women’s Health and Cancer Rights Act of 1998 (WHCRA). For individuals receivingmastectomy-related benefits, coverage will be provided in a manner determined in consultation with the attendingphysician and the patient, for:1. All stages of reconstruction of the breast upon which the mastectomy was performed;2. Surgery and reconstruction of the other breast to produce a symmetrical appearance;3. Prostheses; and4. Treatment of physical complications during all stages of mastectomy, including lymphedemas.These benefits will be provided subject to the same deductible and coinsurance applicable to other medical andsurgical benefits under this Plan.04. FMLA. The Employer will maintain benefits under each Welfare Program that is a group health plan for an Employee onFMLA leave on the same terms and conditions as if the Employee had continued to work. lf an Employee returns fromFMLA leave and chooses not to retain group health plan coverage during the leave, the Employer will reinstate theEmployee in such group health plan coverage on the same terms as prior to the leave.05. USERRA. Except to the extent greater benefits are provided under a Welfare Program, a Participant who is performingservice in the uniformed services and is covered under the Plan is entitled to continue coverage for himself anddependents if applicable, provided the Participant elects to continue coverage for the lesser of the following periods:a. The 24-month period beginning on the date the Participant's absence for the purpose of performing servicebegins; orb. The period beginning on the date the Participant's absence for the purpose of performing service begins, andending on the date which the Participant fails to return from service or apply for a position of employment asprovided in USERRA or the regulations thereunder.COBRA continuation coverage provided under the Sections titled: "COBRA Rights" and "USERRA" under this Articleare concurrent.06. Subrogation and Reimbursement. The provisions of this Section pertaining to subrogation shall apply in the eventthat (i) a Welfare Program does not provide provisions pertaining to subrogation, or (ii) a court, arbitrator, mediator orother judicial body determines that the subrogation provisions of a Welfare Program are not enforceable. The provisionsof this Section pertaining to a right of reimbursement shall apply in the event that (i) a Welfare Program does notprovide provisions pertaining to a right of reimbursement, or (ii) a court, arbitrator, mediator or other judicial bodydetermines that the right of reimbursement provisions of a Welfare Program are not enforceable.If a covered person becomes sick or injured and has the right to receive benefits under this Plan, but also has the rightto receive compensation for the sickness or injury from a third party (such as an insurance company, for example), thePlan, or the Plan's designee, has a right of recovery.The Plan's right of recovery includes the right to be reimbursed from any payment by the third party for the coveredperson's sickness or injury, for Plan benefits paid with respect to the sickness or injury. The Plan's right of recovery alsoincludes the right of subrogation which means that the Plan can choose to assert the covered person's right of recoveryagainst the third party. The Plan's right of recovery extends to any right of recovery the covered person's estate,spouse, dependents, guardian or other representative may have against the third party.The Plan will have a first priority lien on any full or partial recovery by or on behalf of the covered person from the thirdparty. The covered person (and the covered person's personal representative, beneficiary, or estate) shall agree toreimburse the Plan in full, and in first priority, for benefits paid by the Plan relating to the sickness or injury. Thecovered person (or the covered person's personal representative, beneficiary, or estate) shall serve as a constructivetrustee over the funds due and owed to the Plan and hold such funds in trust.The Plan's right of recovery will apply regardless of whether the covered person is made whole from the recoveryagainst the third party, and will not be reduced or prorated by or on account of the covered person's attorneys' feesand costs. Any full or partial recovery by the covered person against a third party shall be deemed to be recovery forPlan benefits incurred with respect to the injury or sickness for which the third party is liable, regardless of whether ornot the recovery itemizes or identifies an amount awarded for Plan benefits or medical expenses, or is specificallylimited to certain kinds of damages or payments.The Plan's right of recovery may be from the third party, any liability insurance, malpractice insurance, or otherinsurance covering the third party; the covered person's own uninsured motorist insurance, underinsured motoristinsurance, medical payments ("Med-Pay") insurance, no fault insurance, or personal injury protection ("PIP") insurance;VIII. ARTICLE - GENERAL PROVISIONS

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or, any other first or third party insurance coverages which are paid or payable.The covered person shall not do anything to hinder the Plan's right of recovery. The covered person shall cooperatewith the Plan, execute all documents, and do all things necessary to protect and secure the Plan's right of recovery,including assert a claim or lawsuit against the third party or any insurance coverages to which the covered person maybe entitled. The Plan is not obligated to pay Plan benefits incurred with respect to a covered person's injury or sicknessuntil the covered person, or someone legally qualified and authorized to act for the covered person, enters into awritten agreement with the Plan regarding its right of recovery. Also, the Plan may suspend payment of Plan benefits ifthe covered person does not execute such an agreement or does not comply with the terms of such an agreement.Payment of Plan benefits by the Plan before such a written agreement is obtained, or while the covered person is not incompliance with the terms of such a written agreement, shall not constitute a waiver by the Plan of its right ofrecovery.The Plan Administrator, in its sole discretion, may waive the Plan's right of recovery. Waivers may be granted when theexpected administrative costs exceed the expected reimbursement or savings to the Plan. The Plan's waiver of its rightof recovery with respect to one claim shall not constitute a waiver of its right of recovery with respect to another claim;and the Plan's waiver of its right of recovery with respect to one covered person shall not constitute a waiver of its rightof recovery with respect to another covered person.07. Governing Law. This Plan shall be governed and construed in accordance with the internal laws of the State of Texaswithout giving effect to any choice of law or conflict of law provision or rule (whether the State of Texas or any otherjurisdiction) that would cause the application of the laws of any jurisdiction other than the State of Texas.Notwithstanding the foregoing, in the event that the laws of the State of Texas are superseded by the Internal RevenueCode of 1986, as amended (the "Code") and/or ERISA, the Code and/or ERISA shall control.08. Construction of Plan Document. The captions contained herein are inserted only as a matter of convenience and forreference, and in no way define, limit, enlarge or describe the scope or intent of the Plan, nor in any way affect the Planor the construction of any provision thereof. Any terms expressed in the singular form shall be construed as thoughthey also include the plural, where applicable, and references to the masculine, feminine, and the neuter areinterchangeable.09. Severability Clause. In case any provision of this Plan shall be held unlawful or invalid for any reason, suchunlawfulness or invalidity shall not affect the remaining parts of this Plan, and this Plan shall be construed and enforcedas if such unlawful or invalid provisions had never been inserted herein.10. Plan in Effect at Termination of Employment Controls. Unless expressly indicated otherwise, no provision of thisPlan shall apply to any Employee who terminated employment prior to the effective date of such provision. In addition,unless expressly indicated otherwise, any amendment to this Plan shall not apply to any Eligible Employee whoterminates employment prior to the effective date of such amendment.11. No Guarantee of Employment. This Plan shall not be deemed to constitute a contract between the Employer andany Eligible Employee or Participant, or to be consideration or an inducement for the employment of any Participant orEligible Employee. Nothing contained in this Plan shall be deemed to give any Participant or Eligible Employee the rightto be retained in the service of the Employer or to interfere with the right of the Employer to discharge any Participantor Eligible Employee at any time, regardless of the effect which such discharge shall have upon such Eligible Employeeas a Participant in the Plan.12. Non-Alienation of Benefits. No benefit, right or interest of any Participant or beneficiary under the Plan shall besubject to anticipation, alienation, sale, assignment, transfer, process, or be liable for, or subject to, the debts, liabilitiesor other obligations of such person, and no such attempted or purported anticipation, etc., will be recognized by thePlan, except as otherwise required by law.13. Limitation of Rights. Neither the establishment nor the existence of the Plan, nor any modification thereof, shalloperate or be construed so as to give any person any legal or equitable right against the Employer, except as expresslyprovided herein or required by law.14. Cooperation. Circumstances may arise in which the Employer or the Plan Administrator may require a Participant orbeneficiary to furnish information or pay an amount that directly or indirectly relates to participation in, or benefits paidor payable from a Welfare Program. Each Participant or beneficiary, in consideration of the coverage provided by suchWelfare Program, must fully cooperate and provide any and all information requested, execute any and all documentsthat will enable the Employer or the Plan Administrator to access such information, and pay any amount due pursuantto the Welfare Program. In the event a Participant or beneficiary fails to comply with this cooperation provision withinthe time period set by the Plan Sponsor in its sole and absolute discretion or provides false information in response tosuch request, payment of all benefits under the Welfare Program (whether or not such benefits relate to the requestedinformation or failure to pay) may be suspended and/or coverage may be terminated either retroactively orprospectively in the Employers sole discretion. In addition, the Employer or the Plan Administrator may pursue anyother remedy available to it, including obtaining an injunction to require cooperation, or recovering from the coveredperson or beneficiary damages for any loss incurred by it as a result of the failure to cooperate or make payment, or theprovision of false information.15. Mental Health Parity and Addiction Equity Act. Notwithstanding anything in the Plan to the contrary, the Plan willcomply with the Mental Health Parity and Addiction Equity Act and ERISA Section 712 (where applicable).16. Genetic Information Nondiscrimination Act (GINA). Notwithstanding anything in the Plan to the contrary, the Planwill comply with the Genetic Information Nondiscrimination Act.17. Children's Health Insurance Program Reauthorization Act of 2009. The Plan will comply with the "group healthplan" requirements relating to CHIP under the Children's Health Insurance Program Reauthorization Act of 2009.

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01. Introduction. The Health Insurance Portability and Accountability Act of 1996 ("HlPAA") mandates strict privacy andsecurity standards to protect Protected Health Information as defined below. In addition, the Plan will ensure that PHIthat is Electronic Protected Health Information ("ePHI") pertaining to covered persons remains confidential. This Articlesets forth the guidelines the Plan Sponsor must follow when using and disclosing PHI.02. Definitions.a. "Individually Identifiable Health information" means health information that either actually identifies anindividual, or creates a reasonable basis to believe that the information would identify the individual.b. "Protected Health Information" or "PHI" means health information that:i. Is created or received by health care providers, health plans, or health care clearinghouses;ii. Relates to an individual’s past, present or future physical or mental health condition, the provision of healthcare to an individual or the past, present or future payment for the provision of health care to an individual;andiii. identifies the individual or creates a reasonable basis to believe that the information, including demographicinformation, can be used to identify the individual.c. "Electronic Protected Health Information" or "ePHI" is PHI that is transmitted by or maintained in electronicmedia, as defined in 45 C.F.R. § 160.103.d. "Plan Sponsor" means the Employer.03. Permitted Uses and Disclosures. The Plan Sponsor can use or disclose PHI without prior Participant authorization orconsent in the following situations:a. When the PHI is used or disclosed to the Participant who is the subject of the PHI;b. When the PHI is used or disclosed for treatment, payment, or health care operations;c. When the PHI is used or disclosed incident to a use or disclosure otherwise permitted or required under theprivacy rules set forth in this Article, and such disclosure occurs despite reasonable Plan safeguards which are inplace;d. When the PHI is used or disclosed pursuant to and in compliance with a valid authorization; ande. When the PHI is used or disclosed pursuant to an agreement with the Participant in situations where theParticipant is given the choice to agree to or object to such use or disclosure.04. Required Uses and Disclosures. The Plan Sponsor must disclose PHI in the following situations:a. When Participants request access to their own PHI, or request an accounting of the Plan's disclosures of their ownPHI; andb. When required by the U.S. Department of Health and Human Services to determine the Plan's compliance with theprivacy rules set forth in this Article.05. Certifications. The Plan Sponsor certifies and agrees to:a. Not use or further disclose PHI other than as permitted or required by the Plan or applicable law;b. Ensure that any agents, including subcontractors, to whom it provides PHI received from the Plan agree to thesame restrictions and conditions that apply to the Plan Sponsor with respect to such information;c. Not use or disclose PHI for employment-related actions and decisions, or in connection with any other benefit oremployee benefit plan;d. Report to the Plan any use or disclosure of PHI that is inconsistent with the uses or disclosures permitted by thePlan and of which the Plan Sponsor becomes aware;e. Make a Participant's PHI available to such Participant;f. Allow a Participant to amend his or her PHI;g. Make an accounting of disclosures of PHI available to a Participant;h. Make its internal practices, books and records relating to the use and disclosure of PHl available to the Secretaryof Health and Human Services for purposes of determining compliance;i. lf feasible, return or destroy all PHI received from the Plan that it still maintains and that is no longer needed forthe purpose for which the disclosure was made; if destruction is not possible, limit further uses and disclosures;andj. Ensure adequate separation between the Plan and the Plan Sponsor.06. Obligations with Respect to ePHI Obtained From the Plan. As a condition of receiving ePHI from the Plan for Planadministrative functions, the Plan Sponsor specifically agrees to:a. Implement administrative, physical, and technical safeguards that reasonably and appropriately protect theconfidentiality, integrity, and availability of the ePHI that it creates, receives, maintains, or transmits on behalf ofthe Plan;IX. ARTICLE - PLAN PRIVACY RULES

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b. Ensure that the adequate separation, between the Plan Sponsor and persons who have no legitimate need toaccess such PHI, as required by 45 CFR. § 164.504(f)(2)(iii), is supported by reasonable and appropriate securitymeasures;c. Ensure that any agent, including a subcontractor, to whom it provides ePHI agrees to implement reasonable andappropriate security measures to protect ePHI; andd. Report to the Plan any security incident of which it becomes aware.07. Adequate Separation Between the Plan and the Plan Sponsor.a. Access to PHI. The following employees of the Plan Sponsor (and any successors to their current jobtitles/positions) may be given access to PHI because such access is essential for them to perform their Planadministration duties:Benefits AdministratorHR ManagerOwnershipb. Restricted Access. The employees listed in (a) above shall have access to PHI that is restricted to Planadministration functions necessary and essential for the ongoing functioning of the Plan.c. Procedures for Resolving Noncompliance. The Plan's Privacy Officer has responsibility for facilitating andensuring compliance with all privacy rules and procedures. All employees and contractors of the Plan Sponsor whohandle PHI will be subject to enforcement sanctions administered in a manner that is consistent with the PlanSponsor's human resources policies and procedures. Sanctions will be determined based on the nature of theviolation, its severity, whether or not the violation was intentional, and whether or not the offending individual hasengaged in previous violations. Sanctions may include verbal warnings, written warnings, probationary periods,suspension or termination. Sanctions will be consistently applied in a nondiscriminatory manner.

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01. Pre-Existing Conditions. Notwithstanding anything contained in this Plan to the contrary, this Plan does not placeany limitation or exclusion on coverage of pre-existing conditions for individuals.02. Lifetime/Annual Limits. Notwithstanding anything contained in this Plan to the contrary, this Plan does not place anylifetime or annual limits on the dollar value of essential benefits for any individual under the group health plan."Essential benefits" shall be those defined by the state, in accordance with guidance issued by the Department ofHealth and Human Services.03. Cost Sharing Requirements for Preventive Care Expenses. With regard to non-grandfathered benefits under thePlan, there shall be no participant cost sharing requirements for any in-network preventive care expenses, as set forthin PPACA and the regulations and guidance issued thereunder.04. Dependent Definition. The term "Dependent" shall include any child of a participant who is covered under aninsurance contract, as defined in the contract, or under a self-funded plan, as defined in the plan, subject to PPACA andthe regulations and guidance issued thereunder.05. No Rescission of Coverage. The Plan shall not rescind coverage except in the case of fraud or an intentionalmisrepresentation of a material fact. For purposes of this provision, a rescission is a cancellation or discontinuance ofcoverage that has retroactive effect.06. Selection of Providers. If a non-grandfathered group health plan or a health insurance issuer offering group orindividual health insurance coverage under the Plan requires or provides for designation by a participant, beneficiary,or enrollee of a participating primary care provider, then the plan or issuer must permit each participant, beneficiary, orenrollee to designate any participating primary care provider who is available to accept the participant, beneficiary, orenrollee. The plan or issuer must also permit the Participant to designate an in-network pediatrician who is available toaccept the participant, beneficiary, or enrollee, and the plan may not require referral or authorization for any in-networkobstetrician or gynecologist who is available to accept the participant, beneficiary, or enrollee.07. Emergency Services. With respect to non-grandfathered benefits under the Plan, a plan or health insurance coverageproviding emergency services must do so without the individual or the health care provider having to obtain priorauthorization (even if the emergency services are provided out of network) and without regard to whether the healthcare provider furnishing the emergency services is an in-network provider with respect to the services.08. Cost Sharing Limits. With respect to non-grandfathered benefits under the Plan, this Plan does not impose costsharing amounts (i.e., copayments, coinsurance, and deductibles, but not premiums) that are more than the maximumallowed for high deductible health plans. In 2023, these limits will be $9,100 for an individual and $18,200 for familycoverage. After 2023, these amounts will be adjusted for health insurance premium inflation. For these purposes, if thePlan utilizes more than one service provider to administer benefits that are subject to the annual limitation on out-of-pocket maximums, the Plan will combine the annual limitation on out-of-pocket maximums for each other type of plancoverage (e.g., prescription drug coverage) on an aggregate basis.09. Clinical Trials. With respect to non-grandfathered benefits under the Plan, this Plan shall not deny any "qualifiedindividual," as set forth in Public Health Service Act §2709, participation in an approved clinical trial with respect to thetreatment of cancer or another life-threatening disease or condition. This Plan also shall not deny (or limit or imposeadditional conditions on) the coverage of routine patient costs for items and services furnished in connection withparticipation in the trial. Finally, this Plan shall not discriminate against the individual on the basis of the individual'sparticipation in such trial.10. Provider Discrimination. With respect to non-grandfathered benefits under the Plan, this Plan shall not discriminatewith respect to participation under the Plan against any health care provider that is acting within the scope of thatprovider's license or certification under applicable state law, as required by Public Health Service Act §2706(a).11. Applicability. This Article shall apply to Welfare Programs under the Plan only if the Welfare Programs are subject toPPACA and if the Welfare Programs do not contain provisions compliant with PPACA.X. ARTICLE - PATIENT PROTECTION AND AFFORDABLE CARE ACT COMPLIANCE

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This document and the certificates issued with respect to the Welfare Programs described herein (the “Certificates”)together comprise the Summary Plan Description (SPD) for the Estes McClure and Associates ERISA Health and Welfare Plan(the “Plan”). If the terms of this document conflict with the terms of the Certificates, then the terms of the Certificates willcontrol, unless otherwise required by law.The SPD summarizes your rights and obligations as a participant (or beneficiary) in the Plan. It is intended to comply with theminimum federal legal requirements for SPDs. To the extent any greater legal rights are afforded to you by the Plan or anyapplicable state law not pre-empted by ERISA, those legal rights supersede the rights set forth in the SPD.GENERAL INFORMATIONNAME OF PLAN:Estes McClure and Associates ERISA Health and Welfare PlanPLAN SPONSOR:EMA Engineering & Consulting, Inc.328 S Broadway Ave Tyler , TX 75702The Plan Sponsor is sometimes referred to as the “Company.”EMPLOYER IDENTIFICATION NUMBER:75-1684881PLAN NUMBER:502PLAN ADMINISTRATOR:EMA Engineering & Consulting, Inc.328 S Broadway Ave Tyler , TX 75702TYPE OF PLAN:Estes McClure and Associates ERISA Health and Welfare Plan including Medical Copay Plan, Medical HSA Plan, Dental Plan,Life Insurance Plan, Long-Term Disability , Short-Term Disability , Medical Spending Account and Supplemental Visionbenefits.PLAN YEAR:Other than any applicable short plan year, the Plan’s records are maintained on a twelve-month period of time. This is knownas the Plan Year. The Plan Year begins on July 01 and ends on June 30.CLAIMS ADMINISTRATION:Claims for benefits are administered by the respective companies set forth at Appendix A that include but are not limited to:Medical Copay Plan, Medical HSA Plan, Dental Plan, Life Insurance Plan, Long-Term Disability , Short-Term Disability , MedicalSpending Account and Supplemental Vision.AGENT FOR SERVICE OF LEGAL PROCESS:EMA Engineering & Consulting, Inc.328 S Broadway Ave Tyler , TX 75702You may also serve legal process on the Plan Administrator or any successor in title or office of the current registered agentof the company.TYPE OF ADMINISTRATION:Benefits are self-funded and are paid from the general assets of the Sponsor. The Sponsor has entered into contracts withthird party vendors to assist the Sponsor in administering self-funded benefits.ELIGIBILITY:The eligibility and participation requirements for each Welfare Program are stated in the applicable Policy or WelfareProgram document. Where the eligibility and/or participation requirements are not stated in the Policy or Welfare Programdocument, the eligibility and/or participation requirements stated in this SPD and the Plan Document shall control, asotherwise set forth below:You will be eligible to participate in the Plan if you are a full-time employee regularly scheduled to work at least 30 hours perweek ("full-time Employee").Other individuals, such as an Eligible Employee’s spouse, children, or other designated member, may be eligible toI. SUMMARY PLAN DESCRIPTION SUPPLEMENT

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participate in and receive benefits under one or more of the Welfare Programs due to their relationship to an EligibleEmployee. Information about such eligibility and coverage is found in the applicable Policy or Welfare Program Documents.You will enter the plan on the first day of the month, following the waiting period based on the applicable classificationbelow.New Employee Class 30 Days A reemployed former Participant shall again be eligible to become a Participant in the Plan when the Participant againsatisfies the requirements set forth in the Section titled: "Eligibility and Participation".AMENDMENT AND TERMINATION:The Estes McClure and Associates ERISA Health and Welfare Plan (the "Plan Document") contains all the terms of the Planand may be amended from time to time at its sole discretion by your Employer. Any changes made shall be binding on eachCovered Participant and any other Covered Persons referred to in the Plan Document.The Booklet will disclose any Plan provisions governing your benefits, rights and obligations upon plan termination or theamendment or elimination of benefits under the Plan.NO CONTRACT OF EMPLOYMENT:The Plan is not intended to be, and may not be construed as constituting, a contract or other arrangement between you andthe companies listed below to the effect that you will be employed for any specific period of time.BENEFITS AND ADMINISTRATION:The Plan provides benefits for eligible employees and covered dependents as administered under policies of insurance aslisted in Appendix A that include but are not limited to: Medical Copay Plan, Medical HSA Plan, Dental Plan, Life InsurancePlan, Long-Term Disability , Short-Term Disability , Medical Spending Account and Supplemental Vision. These WelfarePrograms are insured or administered by the companies also listed in Appendix A and are generally described in the PlanDocument. The administrative functions include paying claims and determining medical necessity.Replacements for lost or misplaced copies of the Plan Document may be obtained by writing to the Plan Administrator.Notification will be given of changes in benefits that may occur from time to time.Please refer to the Plan Document for a description of the circumstances that may result in disqualification, ineligibility, orthe denial, loss, forfeiture, suspension, offset, reduction, or subrogation of benefits.

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The Plan provides you and your eligible dependents with the coverages summarized in Appendix A. A summary of thebenefits provided under the Plan is set forth in the certificates issued by the insurance companies.NEWBORN’S AND MOTHER’S HEALTH PROTECTION ACT:Group health plans and health insurance issuers generally may not, under Federal law, restrict benefits for any hospitallength of stay in connection with childbirth for the mother or newborn child to less than 48 hours following a vaginal delivery,or less than 96 hours following a cesarean section. However, Federal law generally does not prohibit the mother’s ornewborn’s attending provider, after consulting with the mother, from discharging the mother or her newborn earlier than 48hours (or 96 hours as applicable). In any case, plans and insurers may not, under Federal law, require that a provider obtainauthorization from the plan or the insurer for prescribing a length of stay not more than 48 hours (or 96 hours).WOMEN’S HEALTH CANCER RIGHTS ACT:If you have had or are going to have a mastectomy, you may be entitled to certain benefits under the Women’s Health andCancer Rights Act of 1998 (WHCRA). For individuals receiving mastectomy-related benefits, coverage will be provided in amanner determined in consultation with the attending physician and the patient, for:1. All stages of reconstruction of the breast upon which the mastectomy was performed;2. Surgery and reconstruction of the other breast to produce a symmetrical appearance;3. Prostheses; and4. Treatment of physical complications during all stages of mastectomy, including lymphedemas.These benefits will be provided subject to the same deductible and coinsurance applicable to other medical and surgicalbenefits under this Plan.LOSS OF BENEFITS:The provisions regarding termination of coverage and limitations and exclusions of benefits that may result in reduction orloss of benefits are explained in the Welfare Benefit Booklet.CONTRIBUTIONS:Contributions to the Plan are provided by the Employer and Employees. Employee contributions are made via automaticpayroll deductions. The Plan Administrator will provide a schedule of the applicable premiums during open enrollmentperiods and upon request.HOW TO RECEIVE YOUR BENEFITS:This information is explained in the article entitled “CLAIMS PROCEDURE FOR PPACA EXEMPT PLANS” or “CLAIMSPROCEDURE FOR PLANS SUBJECT TO PPACA” as the case may be.BENEFIT-SPECIFIC INFORMATION:Please refer to the appropriate insurance policies and/or summaries of coverage for the following information:A description of any cost-sharing provisions (such as premiums, deductibles, coinsurance, and copayment amounts) forwhich you or a beneficiary will be responsible;Any annual or lifetime caps or other limits on benefits under the Plan;The extent to which preventative services are covered under the Plan;Whether, and under what circumstances, existing and new drugs are covered under the Plan;Whether, and under what circumstances, coverage is provided for medical tests, devices and procedures;Provisions governing the use of network providers;The composition of the provider network, and whether and under what circumstances coverage is provided for out-of-network services;Any conditions or limits on the selection of primary care providers or providers of specialty medical care;Any conditions or limits applicable to obtaining emergency medical care; andAny provisions requiring preauthorizations or utilization review as a condition to obtaining a benefit or service underthe Plan.II. SUMMARY OF PLAN BENEFITS

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A claim for benefits under a Welfare Program must be submitted in accordance with the claims procedure prescribed for theapplicable Welfare Program. To the extent that a claims procedure is not prescribed for a self-funded WelfareProgram, and the self-funded Welfare Program is not subject to the Patient Protection and Affordable Care Act(“PPACA”), the claims procedure described in this section shall apply with respect to such self-funded WelfareProgram. If the self-funded Welfare Program is subject to PPACA, the claims procedure applicable to such self-fundedWelfare Program is described in the section entitled “Claims Procedure for Plans Subject to PPACA.”A “claim” is defined as any request for a plan benefit made by a claimant (or by an authorized representative of a claimant)that complies with the Plan procedures for making a benefit claim. The times listed are maximum times only. A period oftime begins at the time the claim is filed. “Days” means calendar days, not business days.There are different types of claims (including Disability, Pre-Service, Concurrent and Post-Service), and each one has specifictimetables for approval, payment, request for further information, and denial of the claim.NON-GROUP HEALTH & DISABILITY CLAIMS PROCEDURES:1. Time for Decision on a Claim. A claim shall be filed in writing with the Plan Administrator and decided within 45 daysby the Plan Administrator. If special circumstances require an extension of time to review the claim, a maximum of two30- day extensions will be permitted. A claimant will be notified of the need for an extension, including thecircumstances requiring the extension and the date a decision is expected, prior to the end of the initial 45-day period.A claimant will receive notice of any second extension prior to the expiration of the first 30-day extension period. Thenotice(s) of extension will specifically explain the standards on which entitlement to a benefit is based, the unresolvedissues that prevent a decision on the claim, and any additional information needed to resolve those issues. If additionalinformation is required from a claimant, such claimant will have 45 days to provide such information. The deadline formaking a decision on the claim will then be extended for 45 days or, if shorter, for the length of time it takes theclaimant to provide the additional information.2. Notification of Adverse Determination. Written notice of the decision on such claim shall be furnished promptly tothe claimant.i. For claims for disability benefits filed under this Plan on or before April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, and will include all of the following that pertain to thedetermination: (1) the specific reason or reasons for the adverse determination; (2) reference to the specific Planprovisions on which the determination is based; (3) a description of any additional material or informationnecessary for the claimant to perfect the claim and an explanation of why such material or information isnecessary; (4) a description of the Plan’s review procedures and the time limits applicable to such procedures,including a statement of the claimant's right to bring a civil action under Section 502(a) of ERISA following anadverse benefit determination on review; (5) if an internal rule, guideline, protocol, or other similar criterion wasrelied upon in making the adverse determination, either the specific rule, guideline, protocol, or other similarcriterion; or a statement that such a rule, guideline, protocol, or other similar criterion was relied upon in makingthe adverse determination and that a copy of such rule, guideline, protocol, or other criterion will be provided freeof charge to the claimant upon request; and (6) if the adverse benefit determination is based on a medicalnecessity or experimental treatment or similar exclusion or limit, either an explanation of the scientific or clinicaljudgment for the determination, applying the terms of the Plan to the claimant's medical circumstances, or astatement that such explanation will be provided free of charge upon request.ii. For claims for disability benefits filed under this Plan after April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, and will include all of the following that pertain to thedetermination: (1) the specific reason or reasons for the adverse benefit determination; (2) reference to thespecific Plan provisions on which the determination is based; (3) a description of any additional material orinformation necessary for the claimant to perfect the claim and an explanation of why such material orinformation is necessary; (4) a description of the Plan’s review procedures and the time limits applicable to suchprocedures, including a statement of the claimant’s right to bring a civil action under Section 502(a) of ERISAfollowing an adverse benefit determination on review and a description of any limitation period within which thesuit must be filed including the exact date the limitation period ends; (5) a discussion of the decision, which willinclude an explanation of the basis for disagreeing with or not following: (i) the views presented by the claimant tothe Plan of health care professionals treating the claimant and vocational professionals who evaluated theclaimant; (ii) the views of medical or vocational experts whose advice was obtained on behalf of the Plan inconnection with a claimant's adverse benefit determination, without regard to whether the advice was relied uponin making the benefit determination; and (iii) a disability determination regarding the claimant presented by theclaimant to the Plan made by the Social Security Administration; (6) if the adverse benefit determination is basedon a medical necessity or experimental treatment or similar exclusion or limit, either an explanation of thescientific or clinical judgment for the determination, applying the terms of the Plan to the claimant's medicalcircumstances, or provide a statement that such explanation will be provided free of charge upon request; (7)either the specific internal rules, guidelines, protocols, standards or other similar criteria of the Plan relied upon inmaking the adverse determination or, alternatively, provide a statement that such rules, guidelines, protocols,standards or other similar criteria of the Plan do not exist; and (8) a statement that the claimant is entitled toreceive, upon request and free of charge, reasonable access to, and copies of, all documents, records, and otherinformation relevant to the claimant's claim for benefits.In the case of a claim for disability benefits filed under this Plan after April 1, 2018, the term "adverse benefitdetermination" also means any rescission of disability coverage with respect to a participant or beneficiary(whether or not, in connection with the rescission, there is an adverse effect on any particular benefit at thattime). For this purpose, the term "rescission" means a cancellation or discontinuance of coverage that hasretroactive effect, except to the extent it is attributable to a failure to timely pay required premiums orcontributions towards the cost of coverage.3. Right to Review. A claimant may review all pertinent documents and may request a review by the Plan Administratorof such decision denying the claim. Any such request must be filed in writing with the Plan Administrator within 180days after receipt by the claimant of written notice of the decision. A failure to file a request for review within 180 dayswill constitute a waiver of the claimant’s right to request a review of the denial of the claim. Such written request forIII. CLAIMS PROCEDURE FOR PPACA EXEMPT PLANS

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review shall contain all additional information that the claimant wishes the Plan Administrator to consider.4. Review Procedures. During the review process, the Plan Administrator will provide: (i) claimants the opportunity tosubmit written comments, documents, records, and other information relating to the claim for benefits; (ii) that aclaimant shall be provided, upon request and free of charge, reasonable access to, and copies of, all documents,records, and other information relevant to the claimant's claim for benefits; (iii) for a review that takes into account allcomments, documents, records, and other information submitted by the claimant relating to the claim, without regardto whether such information was submitted or considered in the initial benefit determination; (iv) for a review that doesnot afford deference to the initial adverse benefit determination and that is conducted by an appropriate namedfiduciary of the Plan who is neither the individual who made the adverse benefit determination that is the subject of theappeal, nor the subordinate of such individual; (v) that, in deciding an appeal of any adverse benefit determination thatis based in whole or in part on any new or additional evidence, such evidence will be provided to the claimantsufficiently in advance of the date on which the notice of adverse benefit determination on review is to be provided, soas to give the claimant reasonable opportunity to respond to the new evidence prior to that date; (vi) that, in decidingan appeal of any adverse benefit determination that is based in whole or in part on a medical judgment, includingdeterminations with regard to whether a particular treatment, drug, or other item is experimental, investigational, ornot medically necessary or appropriate, the appropriate named fiduciary shall consult with a health care professionalwho has appropriate training and experience in the field of medicine involved in the medical judgment; (vii) for theidentification of medical or vocational experts whose advice was obtained on behalf of the Plan in connection with aclaimant's adverse benefit determination, without regard to whether the advice was relied upon in making the benefitdetermination; and (viii) that the health care professional engaged for purposes of a consultation shall be an individualwho is neither an individual who was consulted in connection with the adverse benefit determination that is the subjectof the appeal, nor the subordinate of any such individual;5. Time for Decision on Review. Written notice of the decision on review shall be furnished to the claimant within 45days following the receipt of the request for review. If an extension is necessary due to special circumstances, theclaimant will be given a written notice of the required extension prior to the expiration of the initial 45-day period. Thenotice will indicate the circumstances requiring the extension and the date by which the Plan Administrator expects torender a decision. The extension may be for up to 45 additional days.6. Notification of Determination on Review. Written notice of the decision on such claim shall be furnished promptlyto the claimant.i. For claims for disability benefits filed under this Plan on or before April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, and will include all of the following that pertain to thedetermination: (1) the specific reason or reasons for the adverse determination; (2) reference to the specific Planprovisions on which the benefit determination is based; (3) a statement that the claimant is entitled to receive,upon request and free of charge, reasonable access to, and copies of, all documents, records, and otherinformation relevant to the claimant's claim for benefits; (4) a statement describing any voluntary appealprocedures offered by the Plan and the claimant's right to obtain the information about such procedures, and astatement of the claimant's right to bring an action under section 502(a) of ERISA; (5) if an internal rule, guideline,protocol, or other similar criterion was relied upon in making the adverse determination, either the specific rule,guideline, protocol, or other similar criterion; or a statement that such rule, guideline, protocol, or other similarcriterion was relied upon in making the adverse determination and that a copy of the rule, guideline, protocol, orother similar criterion will be provided free of charge to the claimant upon request; (6) if the adverse benefitdetermination is based on a medical necessity or experimental treatment or similar exclusion or limit, either anexplanation of the scientific or clinical judgment for the determination, applying the terms of the Plan to theclaimant’s medical circumstances, or a statement that such explanation will be provided free of charge uponrequest; and (7) the following statement: "You and your plan may have other voluntary alternative disputeresolution options, such as mediation. One way to find out what may be available is to contact your local U.S.Department of Labor Office and your State insurance regulatory agency."ii. For claims for disability benefits filed under this Plan after April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, in a culturally and linguistically appropriate manner,and will include all of the following that pertain to the determination: (1) the specific reason or reasons for theadverse determination; (2) reference to the specific Plan provisions on which the benefit determination is based;(3) a statement that the claimant is entitled to receive, upon request and free of charge, reasonable access to,and copies of, all documents, records, and other information relevant to the claimant’s claim for benefits; (4) astatement describing any voluntary appeal procedures offered by the Plan and the claimant's right to obtain theinformation about such procedures, and a statement of the claimant's right to bring an action under section502(a) of ERISA; (5) a discussion of the decision, including an explanation of the basis for disagreeing with or notfollowing: (A) the views presented by the claimant to the Plan of health care professionals treating the claimantand vocational professionals who evaluated the claimant; (B) the views of medical or vocational experts whoseadvice was obtained on behalf of the Plan in connection with a claimant's adverse benefit determination, withoutregard to whether the advice was relied upon in making the benefit determination; and (C) a disabilitydetermination regarding the claimant presented by the claimant to the Plan made by the Social SecurityAdministration; (6) if the adverse benefit determination is based on a medical necessity or experimental treatmentor similar exclusion or limit, either an explanation of the scientific or clinical judgment for the determination,applying the terms of the Plan to the claimant's medical circumstances, or a statement that such explanation willbe provided free of charge upon request; and (7) either the specific internal rules, guidelines, protocols, standardsor other similar criteria of the Plan relied upon in making the adverse determination or, alternatively, a statementthat such rules, guidelines, protocols, standards or other similar criteria of the Plan do not exist.If ten percent or more of the population residing in the county (in which a claims notice is sent) is literate only inthe same non-English language, as determined in guidance published by the Secretary, the Employer must: (i)provide assistance with filing claims and appeals in that non-English language, (ii) upon request, provide a noticein that non-English language to the claimant; and (iii) include a non-English statement in the English version of thenotice on how to access the non-English language services provided by the Plan.7. Legal Remedies.i. A suit under Section 502(a) of ERISA may be filed only after these review procedures have been exhausted andonly if filed within the earlier of 90 days or a limitation period listed in the plan, after the final decision is provided.ii. If the Plan fails to strictly adhere to these claims review procedure requirements with respect to a claim for

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disability benefits filed under this Plan after April 1, 2018, the claimant is deemed to have exhausted theadministrative remedies available under the Plan, except as provided in the paragraph below. Accordingly, theclaimant is entitled to pursue any available remedies under Section 502(a) of ERISA on the basis that the Planfailed to provide a reasonable claims procedure that would yield a decision on the merits of the claim. If aclaimant chooses to pursue remedies under Section 502(a) of ERISA under such circumstances, the claim orappeal is deemed denied on review without the exercise of discretion by an appropriate fiduciary.iii. Except as provided in the paragraph above, the administrative remedies available under the Plan with respect toa claim for disability benefits filed under this Plan after April 1, 2018, will not be deemed exhausted based on deminimis violations that do not cause, and are not likely to cause, prejudice or harm to the claimant so long as thePlan demonstrates that the violation was for good cause or due to matters beyond the control of the Plan and thatthe violation occurred in the context of an ongoing, good faith exchange of information between the Plan and theclaimant. This exception is not available if the violation is part of a pattern or practice of violations by the Plan.The claimant may request a written explanation of the violation from the Plan, and the Plan must provide suchexplanation within 10 days, including a specific description of its basis, if any, for asserting that the violationshould not cause the administrative remedies available under the Plan to be deemed exhausted. If a court rejectsthe claimant's request for immediate review under the preceding paragraph on the basis that the Plan met thestandards for the exception under this paragraph, the claim shall be considered as re-filed on appeal upon thePlan's receipt of the decision of the court. Within a reasonable time after the receipt of the decision, the Plan shallprovide the claimant with notice of the resubmission.GROUP HEALTH CLAIMS PROCEDURES:1. Pre-Service Claim Determinations. When a covered person requests a medical necessity determination prior toreceiving care, the Claims Administrator (as defined in the Plan) will notify the covered person of the determinationwithin 15 days after receiving the request. However, if more time is needed due to matters beyond the ClaimsAdministrator’s control, the Claims Administrator will notify the individual of this fact within 30 days after receiving therequest. This notice will include the date a determination can be expected. If more time is needed because necessaryinformation is missing from the request, the notice will also specify what information is needed, and the covered personmust provide the specified information to the Claims Administrator within 45 days after receiving the notice. Thedetermination period will be suspended on the date the Claims Administrator sends such a notice of missinginformation, and the determination period will resume on the date the covered person responds to the notice or 45days after the covered person's receipt of the notice, whichever is sooner.If the determination periods above involve urgent care services, or in the opinion of a physician with knowledge of thecovered person’s health condition, would cause severe pain which cannot be managed without the requested services,the Claims Administrator will make the pre-service determination on an expedited basis. The Claims Administrator willnotify the covered person of the expedited determination within 72 hours after receiving the request. However, ifnecessary information is missing from the request, the Claims Supervisor will notify the individual within 24 hours afterreceiving the request, specifying what information is needed. The covered person must provide the specifiedinformation to the Claims Supervisor within a reasonable amount of time, not to exceed 48 hours. The ClaimsSupervisor will notify the individual of the expedited benefit determination within 48 hours after the individual respondsto the notice. Expedited determinations may be provided orally, followed within 3 days by written or electronicnotification.If the covered person fails to follow the Claims Supervisor’s procedures for requesting a pre-service medical necessitydetermination, the Claims Administrator will notify the individual of the failure and describe the proper procedures forfiling within 5 days (or 24 hours, if an expedited determination is required, as described above) after receiving therequest. This notice may be provided orally, unless the covered person requests written notification.2. Concurrent Claim Determinations. When an ongoing course of treatment, to be provided over a period of time ornumber of treatments, has been approved for a covered person and there is a reduction or termination of such courseof treatment (other than by the amendment or termination of the Welfare Program) such reduction or terminationconstitutes an adverse benefit determination. The Claims Administrator shall notify the claimant of such reduction ortermination at a time sufficiently in advance of the reduction or termination to allow the claimant to appeal and obtaina determination on review before the benefit is reduced or terminated.When an ongoing course of treatment to be provided over a period of time or number of treatments has been approvedfor a covered person and the person requests to extend the course of treatment, such a request is a claim involvingurgent care. The covered person must request a concurrent medical necessity determination at least 24 hours prior tothe expiration of the approved period of time or number of treatments. When the covered person requests such adetermination, the Claims Administrator will notify the covered person of the determination as soon as possible, takinginto account the medical exigencies, but not later than 24 hours after receiving the request.3. Post-Service Claim Determinations. When a covered person requests a claim determination after services havebeen rendered, the Claims Administrator will notify the covered person of the determination within 30 days afterreceiving the request. However, if more time is needed to make a determination due to matters beyond the ClaimsAdministrator’s control, the Claims Supervisor will notify the individual of that fact within 45 days after receiving therequest. This notice will include the date a determination can be expected. If more time is needed because necessaryinformation is missing from the request, the notice will also specify what information is needed, and the covered personmust provide the specified information to the Claims Administrator within 45 days after receiving the notice. Thedetermination period will be suspended on the date the Claims Administrator sends such a notice of missinginformation, and the determination period will resume on the date the individual responds to the notice or 45 days afterthe covered person's receipt of the notice, whichever is sooner.4. Notice of Adverse Determination. Every notice of an adverse benefit determination will be provided in writing orelectronically, and will include all of the following that pertain to the determination: (1) the specific reason or reasonsfor the adverse determination; (2) reference to the specific Plan or Welfare Program provisions on which thedetermination is based; (3) a description of any additional material or information necessary to perfect the claim and anexplanation of why such material or information is necessary; (4) a description of the Plan’s review procedures and thetime limits applicable, including a statement of a claimant’s rights to bring a civil action under Section 502(a) of ERISAfollowing an adverse benefit determination on appeal; (5) upon request and free of charge, a copy of any internal rule,guideline, protocol or other similar criterion that was relied upon in making the adverse determination regarding theclaim, and an explanation of the scientific or clinical judgment for a determination that is based on a medical necessity,experimental treatment or other similar exclusion or limit; and (6) in the case of a claim involving urgent care, a

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description of the expedited review process applicable to such claim.5. Appeal of Denied Claim.1. First Level of Appeal. If a covered person’s claim is denied in whole or in part, then the claimant may appealthat decision directly to the Claims Administrator. A request for reconsideration should be made as soon aspracticable following receipt of the denial and in no event later than 180 days after receiving the denial. If acovered person’s circumstance warrants an expedited appeals procedure, then the covered person should contactthe Claims Administrator immediately. The claimant will be asked to explain, in writing, why he or she believes theclaim should have been processed differently and to provide any additional material or information necessary tosupport the claim. Following review, the Claims Administrator will issue a decision on review.The Claims Administrator’s review will be processed in accordance with the following time frames:1. 72 hours in the case of an urgent care claim;2. 30 days in the case of a pre-service claim;3. before a treatment ends or is reduced in the case of a concurrent care claim involving a reduced orterminated course of treatment;4. 24 hours in the case of a concurrent care claim that is a request for extension involving urgent care; or5. 60 days in the case of a post-service claim.2. Second Level Of Appeal. If, after exhausting the first level appeal with the Claims Administrator, a claimant isstill not satisfied with the result, he or she (or the claimant’s designee) may appeal the claim directly to theEmployer. Appeals will not be considered by the Employer unless and until the claimant has first exhausted theclaims procedures with the Claims Supervisor. The appeal must be initiated in writing within 180 days of theClaims Administrator’s final decision on review. As part of the appeal process, a claimant has the right to submitadditional proof of entitlement to benefits and to examine any pertinent documents relating to the claim.The Employer may require submission of additional written information. After considering all the evidence beforeit, the Employer will issue a final decision on appeal.The Employer’s decision on appeal will be conclusive and binding on the claimant and all other parties. Claimsappeals will be processed in accordance with the same timeframes as set forth above.After exhaustion of the claims procedures provided under this Plan, nothing shall prevent any person frompursuing any other legal or equitable remedy otherwise available. In the event the Plan fails to strictly adhere tothe requirements set forth in this Article, a claimant will be deemed to have exhausted the Plan's internal claimsand appeals process. The claimant may then initiate any available external review process or remedies availableunder ERISA or under state law. A deemed exhaustion, however, does not occur if violations of the claims reviewprocess are de minimis, violations that do not cause, and are not likely to cause prejudice or harm to the claimantso long as the violations were for good cause or due to matters beyond the control of the Plan and occurred in thecontext of an ongoing good faith exchange of information between the claimant and the Plan Administrator,claims administrator or Named Fiduciary.6. Notice of Benefit Determination on Appeal. Every notice of a determination on appeal will be provided in writing orelectronically and, if an adverse determination, will include: (1) the specific reason or reasons for the adversedetermination; (2) reference to the specific Plan or Welfare Program provisions on which the determination is based; (3)a statement that the individual is entitled to receive, upon request and free of charge, reasonable access to and copiesof all documents, records, and other Relevant Information (as defined below); (4) a statement describing any voluntaryappeal procedures offered by the Plan and any claimant’s right to bring an action under ERISA Section 502(a); (5) uponrequest and free of charge, a copy of any internal rule, guideline, protocol or other similar criterion that was relied uponin making the adverse determination regarding the appeal, and an explanation of the scientific or clinical judgment fora determination that is based on a medical necessity, experimental treatment or other similar exclusion or limit; and (6)a statement that claimant may have other voluntary alternative dispute resolution options such as mediation and thatone way to find out what may be available is to contact the local U.S. Department of Labor office and state insuranceregulatory agency.Any action under ERISA Section 502(a) may be filed only after the Plan’s review procedures described above have beenexhausted and only if the action is filed within 90 days after the final decision is provided.Relevant Information is any document, record, or other information which (a) was relied upon in making the benefitdetermination; (b) was submitted, considered, or generated in the course of making the benefit determination, withoutregard to whether such document, record, or other information was relied upon in making the benefit determination;(c) demonstrates compliance with the administrative processes and safeguards required by federal law in making thebenefit determination; or (d) constitutes a statement of policy or guidance with respect to the Plan concerning thedenied treatment option or benefit for the claimant’s diagnosis, without regard to whether such advice or statementwas relied upon in making the benefit determination.7. Review Procedures on Appeal. In the conduct of any review, the following will apply:1. No deference will be afforded to the initial adverse determination;2. The review will be conducted by an appropriate named fiduciary who is neither the individual who made theadverse benefit determination that is the subject of the appeal, nor the subordinate of such individual;3. In deciding an appeal that is based in whole or in part on a medical judgment, the fiduciary shall consult with ahealth care professional who has appropriate training and experience in the field of medicine involved in themedical judgment;4. Any medical or vocational experts whose advice was obtained on behalf of the Plan in connection with an adversedetermination will be identified, without regard to whether the advice was relied upon in making thedetermination;

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A claim for benefits under a Welfare Program must be submitted in accordance with the claims procedure prescribed for theapplicable Welfare Program. To the extent that a claims procedure is not prescribed for a Welfare Program, andthe Welfare Program is subject to the Patient Protection and Affordable Care Act (“PPACA”), the claimsprocedure described in this section shall apply with respect to such Welfare Program. If the Welfare Program isnot subject to PPACA, the claims procedure applicable to such Welfare Program is described in the section entitled “ClaimsProcedure for PPACA Exempt Plans.”A “claim” is defined as any request for a plan benefit made by a claimant (or by an authorized representative of a claimant)that complies with the Plan procedures for making a benefit claim. The times listed are maximum times only. A period oftime begins at the time the claim is filed. “Days” means calendar days, not business days.There are different types of claims (including Disability, Pre-Service, Concurrent and Post-Service), and each one has specifictimetables for approval, payment, request for further information, and denial of the claim.NON-GROUP HEALTH & DISABILITY CLAIMS PROCEDURES:1. Time for Decision on a Claim. A claim shall be filed in writing with the Plan Administrator and decided within 45 daysby the Plan Administrator. If special circumstances require an extension of time to review the claim, a maximum of two30- day extensions will be permitted. A claimant will be notified of the need for an extension, including thecircumstances requiring the extension and the date a decision is expected, prior to the end of the initial 45-day period.A claimant will receive notice of any second extension prior to the expiration of the first 30-day extension period. Thenotice(s) of extension will specifically explain the standards on which entitlement to a benefit is based, the unresolvedissues that prevent a decision on the claim, and any additional information needed to resolve those issues. If additionalinformation is required from a claimant, such claimant will have 45 days to provide such information. The deadline formaking a decision on the claim will then be extended for 45 days or, if shorter, for the length of time it takes theclaimant to provide the additional information.2. Notification of Adverse Determination. Written notice of the decision on such claim shall be furnished promptly tothe claimant.i. For claims for disability benefits filed under this Plan on or before April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, and will include all of the following that pertain to thedetermination: (1) the specific reason or reasons for the adverse determination; (2) reference to the specific Planprovisions on which the determination is based; (3) a description of any additional material or informationnecessary for the claimant to perfect the claim and an explanation of why such material or information isnecessary; (4) a description of the Plan’s review procedures and the time limits applicable to such procedures,including a statement of the claimant's right to bring a civil action under Section 502(a) of ERISA following anadverse benefit determination on review; (5) if an internal rule, guideline, protocol, or other similar criterion wasrelied upon in making the adverse determination, either the specific rule, guideline, protocol, or other similarcriterion; or a statement that such a rule, guideline, protocol, or other similar criterion was relied upon in makingthe adverse determination and that a copy of such rule, guideline, protocol, or other criterion will be provided freeof charge to the claimant upon request; and (6) if the adverse benefit determination is based on a medicalnecessity or experimental treatment or similar exclusion or limit, either an explanation of the scientific or clinicaljudgment for the determination, applying the terms of the Plan to the claimant's medical circumstances, or astatement that such explanation will be provided free of charge upon request.ii. For claims for disability benefits filed under this Plan after April 1, 2018, every notice of an adverse benefitdetermination will be provided in writing or electronically, and will include all of the following that pertain to thedetermination: (1) the specific reason or reasons for the adverse benefit determination; (2) reference to thespecific Plan provisions on which the determination is based; (3) a description of any additional material orinformation necessary for the claimant to perfect the claim and an explanation of why such material orinformation is necessary; (4) a description of the Plan’s review procedures and the time limits applicable to suchprocedures, including a statement of the claimant’s right to bring a civil action under Section 502(a) of ERISAfollowing an adverse benefit determination on review and a description of any limitation period within which thesuit must be filed including the exact date the limitation period ends; (5) a discussion of the decision, which willinclude an explanation of the basis for disagreeing with or not following: (i) the views presented by the claimant tothe Plan of health care professionals treating the claimant and vocational professionals who evaluated theclaimant; (ii) the views of medical or vocational experts whose advice was obtained on behalf of the Plan inconnection with a claimant's adverse benefit determination, without regard to whether the advice was relied uponin making the benefit determination; and (iii) a disability determination regarding the claimant presented by theclaimant to the Plan made by the Social Security Administration; (6) if the adverse benefit determination is basedon a medical necessity or experimental treatment or similar exclusion or limit, either an explanation of thescientific or clinical judgment for the determination, applying the terms of the Plan to the claimant's medicalcircumstances, or provide a statement that such explanation will be provided free of charge upon request; (7)either the specific internal rules, guidelines, protocols, standards or other similar criteria of the Plan relied upon inmaking the adverse determination or, alternatively, provide a statement that such rules, guidelines, protocols,standards or other similar criteria of the Plan do not exist; and (8) a statement that the claimant is entitled toreceive, upon request and free of charge, reasonable access to, and copies of, all documents, records, and otherinformation relevant to the claimant's claim for benefits.In the case of a claim for disability benefits filed under this Plan after April 1, 2018, the term "adverse benefitdetermination" also means any rescission of disability coverage with respect to a participant or beneficiary(whether or not, in connection with the rescission, there is an adverse effect on any particular benefit at thattime). For this purpose, the term "rescission" means a cancellation or discontinuance of coverage that hasretroactive effect, except to the extent it is attributable to a failure to timely pay required premiums orcontributions towards the cost of coverage.3. Right to Review. A claimant may review all pertinent documents and may request a review by the Plan Administratorof such decision denying the claim. Any such request must be filed in writing with the Plan Administrator within 180days after receipt by the claimant of written notice of the decision. A failure to file a request for review within 180 dayswill constitute a waiver of the claimant’s right to request a review of the denial of the claim. Such written request forIV. CLAIMS PROCEDURE FOR PLANS SUBJECT TO PPACA

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disability benefits filed under this Plan after April 1, 2018, the claimant is deemed to have exhausted theadministrative remedies available under the Plan, except as provided in the paragraph below. Accordingly, theclaimant is entitled to pursue any available remedies under Section 502(a) of ERISA on the basis that the Planfailed to provide a reasonable claims procedure that would yield a decision on the merits of the claim. If aclaimant chooses to pursue remedies under Section 502(a) of ERISA under such circumstances, the claim orappeal is deemed denied on review without the exercise of discretion by an appropriate fiduciary.iii. Except as provided in the paragraph above, the administrative remedies available under the Plan with respect toa claim for disability benefits filed under this Plan after April 1, 2018, will not be deemed exhausted based on deminimis violations that do not cause, and are not likely to cause, prejudice or harm to the claimant so long as thePlan demonstrates that the violation was for good cause or due to matters beyond the control of the Plan and thatthe violation occurred in the context of an ongoing, good faith exchange of information between the Plan and theclaimant. This exception is not available if the violation is part of a pattern or practice of violations by the Plan.The claimant may request a written explanation of the violation from the Plan, and the Plan must provide suchexplanation within 10 days, including a specific description of its basis, if any, for asserting that the violationshould not cause the administrative remedies available under the Plan to be deemed exhausted. If a court rejectsthe claimant's request for immediate review under the preceding paragraph on the basis that the Plan met thestandards for the exception under this paragraph, the claim shall be considered as re-filed on appeal upon thePlan's receipt of the decision of the court. Within a reasonable time after the receipt of the decision, the Plan shallprovide the claimant with notice of the resubmission.GROUP HEALTH CLAIMS PROCEDURES:1. Pre-Service Claim Determinations. When a covered person requests a medical necessity determination prior toreceiving care, the Claims Administrator will notify the covered person of the determination within 15 days afterreceiving the request. However, if more time is needed due to matters beyond the Claims Administrator’s control, theClaims Administrator will notify the individual of that fact within 30 days after receiving the request. This notice willinclude the date a determination can be expected. If more time is needed because necessary information is missingfrom the request, the notice will also specify what information is needed, and the covered person must provide thespecified information to the Claims Administrator within 45 days after receiving the notice. The determination periodwill be suspended on the date the Claims Administrator sends such a notice of missing information, and thedetermination period will resume on the date the covered person responds to the notice or 45 days after the coveredperson's receipt of the notice, whichever is sooner.If the determination periods above involve urgent care services, or in the opinion of a physician with knowledge of thecovered person’s health condition, would cause severe pain which cannot be managed without the requested services,the Claims Administrator will make the pre-service determination on an expedited basis. The Claims Administrator willnotify the covered person of the expedited determination within 72 hours after receiving the request. However, ifnecessary information is missing from the request, the Claims Administrator will notify the individual within 24 hoursafter receiving the request specifying what information is needed. The covered person must provide the specifiedinformation to the Claims Administrator within a reasonable amount of time not to exceed 48 hours. The ClaimsAdministrator will notify the individual of the expedited benefit determination within 48 hours after the individualresponds to the notice. Expedited determinations may be provided orally, followed within 3 days by written orelectronic notification.If the covered person fails to follow the Claims Supervisor’s procedures for requesting a pre-service medical necessitydetermination, the Claims Administrator will notify the individual of the failure and describe the proper procedures forfiling within 5 days (or 24 hours, if an expedited determination is required, as described above) after receiving therequest. This notice may be provided orally, unless the covered person requests written notification.2. Concurrent Claim Determinations. When an ongoing course of treatment, to be provided over a period of time ornumber of treatments, has been approved for a covered person and there is a reduction or termination of such courseof treatment (other than by the amendment or termination of the Welfare Program) such reduction or terminationconstitutes an adverse benefit determination. The Claims Administrator shall notify the claimant of such reduction ortermination at a time sufficiently in advance of the reduction or termination to allow the claimant to appeal and obtaina determination on review before the benefit is reduced or terminated.When an ongoing course of treatment to be provided over a period of time or number of treatments has been approvedfor a covered person and the person requests to extend the course of treatment, such a request is a claim involvingurgent care. The covered person must request a concurrent medical necessity determination at least 24 hours prior tothe expiration of the approved period of time or number of treatments. When the covered person requests such adetermination, the Claims Administrator will notify the covered person of the determination as soon as possible, takinginto account the medical exigencies, but not later than 24 hours after receiving the request.3. Post-Service Claim Determinations. When a covered person requests a claim determination after services havebeen rendered, the Claims Administrator will notify the covered person of the determination within 30 days afterreceiving the request. However, if more time is needed to make a determination due to matters beyond the ClaimsAdministrator’s control, the Claims Supervisor will notify the individual of that fact within 45 days after receiving therequest. This notice will include the date a determination can be expected. If more time is needed because necessaryinformation is missing from the request, the notice will also specify what information is needed, and the covered personmust provide the specified information to the Claims Administrator within 45 days after receiving the notice. Thedetermination period will be suspended on the date the Claims Administrator sends such a notice of missinginformation, and the determination period will resume on the date the individual responds to the notice or 45 days afterthe covered person's receipt of the notice.4. Notice of Adverse Determination. Every notice of an adverse benefit determination will be provided in writing orelectronically in a culturally and linguistically appropriate manner calculated to be understood by the claimant, asrequired by law, and will include all of the following that pertain to the determination: (1) information sufficient toidentify the claim involved, including the date of service, the health care provider, the claim amount (if applicable), thediagnosis code and its corresponding meaning, and the treatment code and its corresponding meaning; (2) the specificreason or reasons for the adverse determination; (3) reference to the specific Plan or Welfare Program provisions onwhich the determination is based; (4) a description of any additional material or information necessary to perfect theclaim and an explanation of why such material or information is necessary; (5) a description of the Plan’s internalreview procedures and time limits applicable to such procedures, available external review procedures, as well as theclaimant’s right to bring a civil action under Section 502 of ERISA following a final appeal; (6) upon request and free of

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charge, a copy of any internal rule, guideline, protocol or other similar criterion that was relied upon in making theadverse determination regarding the claim, and an explanation of the scientific or clinical judgment for a determinationthat is based on a medical necessity, experimental treatment or other similar exclusion or limit; (7) in the case of aclaim involving urgent care, a description of the expedited review process applicable to such claim; and (8) theavailability of and contact information for an applicable office of health insurance consumer assistance or ombudsmanestablished under PHS Act Section 2793.5. Appeal of Denied Claim.1. First Level of Appeal. If a covered person’s claim is denied in whole or in part, then the claimant may appealthat decision directly to the Claims Administrator. A request for reconsideration should be made as soon aspracticable following receipt of the denial and in no event later than 180 days after receiving the denial. If acovered person’s circumstance warrants an expedited appeals procedure, then the covered person should contactthe Claims Administrator immediately. The claimant will be asked to explain, in writing, why he or she believes theclaim should have been processed differently and to provide any additional material or information necessary tosupport the claim. Following review, the Claims Administrator will issue a decision on review.The Claims Administrator’s review will be processed in accordance with the following time frames: (a) 72 hours inthe case of an urgent care claim; (b) 30 days in the case of a pre-service claim; (c) before a treatment ends or isreduced in the case of a concurrent care claim involving a reduced or terminated course of treatment; (d) 24hours in the case of a concurrent care claim that is a request for extension involving urgent care; or (e) 60 days inthe case of a post-service claim.2. Second Level Of Appeal. If, after exhausting the first level appeal with the Claims Administrator, a claimant isstill not satisfied with the result, he or she (or the claimant’s designee) may appeal the claim directly to theEmployer. Appeals will not be considered by the Employer unless and until the claimant has first exhausted theappeal procedures with the Claims Supervisor. The appeal must be initiated in writing within 180 days of theClaims Administrator’s final decision on review. As part of the appeal process, a claimant has the right to submitadditional proof of entitlement to benefits and to examine any pertinent documents relating to the claim.The Employer may require or permit submission of additional written information. After considering all theevidence before it, the Employer will issue a final decision on appeal.The Employer’s decision on appeal will be conclusive and binding on the claimant and all other parties. Claimsappeals will be processed in accordance with the same timeframes as set forth above.After exhaustion of the claims procedures provided under this Plan, nothing shall prevent any person frompursuing any other legal or equitable remedy otherwise available. In the event the Plan fails to strictly adhere tothe requirements set forth in this Article VII, a claimant will be deemed to have exhausted the Plan’s internalclaims and appeals process. The claimant may then initiate any available external review process or remediesavailable under ERISA or under state law.6. Notice of Benefit Determination on Appeal. Every notice of a determination on appeal will be provided in writing orelectronically and, if an adverse determination, will include: (1) information sufficient to identify the claim involved,including the date of service, the health care provider, the claim amount (if applicable), the diagnosis code and itscorresponding meaning, and the treatment code and its corresponding meaning; (2) the specific reason or reasons forthe adverse determination; (3) reference to the specific Plan or Welfare Program provisions on which the determinationis based; (4) a statement that the individual is entitled to receive, upon request and free of charge, reasonable accessto and copies of all documents, records, and other Relevant Information as defined below; (5) a statement describingany voluntary appeal procedures offered by the Plan; (6) upon request and free of charge, a copy of any internal rule,guideline, protocol or other similar criterion that was relied upon in making the adverse determination regarding theappeal, and an explanation of the scientific or clinical judgment for a determination that is based on a medicalnecessity, experimental treatment or other similar exclusion or limit; and (7) a statement that claimant may have othervoluntary alternative dispute resolution options such as mediation and that one way to find out what may be availableis to contact the local U.S. Department of Labor office or state insurance regulatory agency.Any action under ERISA Section 502(a) may be filed only after the Plan’s review procedures described above have beenexhausted and only if the action is filed within 90 days after the final decision is provided."Relevant Information" is any document, record, or other information which (a) was relied upon in making the benefitdetermination; (b) was submitted, considered, or generated in the course of making the benefit determination, withoutregard to whether such document, record, or other information was relied upon in making the benefit determination;(c) demonstrates compliance with the administrative processes and safeguards required by federal law in making thebenefit determination; or (d) constitutes a statement of policy or guidance with respect to the Plan concerning thedenied treatment option or benefit for the claimant’s diagnosis, without regard to whether such advice or statementwas relied upon in making the benefit determination.7. Review Procedures on Appeal. In the conduct of any review, the following will apply:1. No deference will be afforded to the initial adverse determination;2. The review will be conducted by an appropriate named fiduciary who is neither the individual who made theadverse benefit determination that is the subject of the appeal, nor the subordinate of such individual;3. In deciding an appeal that is based in whole or in part on a medical judgment, the fiduciary shall consult with ahealth care professional who has appropriate training and experience in the field of medicine involved in themedical judgment;4. Any medical or vocational experts whose advice was obtained on behalf of the Plan in connection with an adversedetermination will be identified, without regard to whether the advice was relied upon in making thedetermination;5. Any health care professional consulted in making a medical judgment shall be an individual who was neitherconsulted with in connection with the adverse determination that is the subject of the appeal, nor the subordinateof any such individual;

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You and your covered dependents may continue your medical coverage under this Plan under certain circumstances,according to the terms of your employer’s Leave of Absence Policy, the Family and Medical Leave Act of 1993 (FMLA), theUniformed Services Employment And Reemployment Rights Act (USERRA), and the Consolidated Omnibus BudgetReconciliation Act (COBRA). Medical coverage for yourself and your covered dependents may be continued if you ceaseactive work because of an approved medical, family, personal, or military leave of absence or if your employment with theCompany ends.COBRA CONTINUATION OPTIONS:To the extent a description of COBRA rights is not provided for a Welfare Program, the following applies:What is COBRA continuation coverage?COBRA continuation coverage is the temporary extension of group health plan coverage that must be offered to certain Planparticipants and their eligible family members (called "Qualified Beneficiaries") at group rates. The right to COBRAcontinuation coverage is triggered by the occurrence of a life event that results in the loss of coverage under the terms of thePlan (the "Qualifying Event"). The coverage must be identical to the coverage that the Qualified Beneficiary had immediatelybefore the Qualifying Event, or if the coverage has been changed, the coverage must be identical to the coverage providedto similarly situated active employees who have not experienced a Qualifying Event (in other words, similarly situated non-COBRA beneficiaries). When you become eligible for COBRA, you may also become eligible for other coverage options thatmay cost less than COBRA continuation coverage.Are there other coverage options?You may have other options available to you when you lose group health coverage. For example, you may be eligible to buyan individual plan through the Health Insurance Marketplace (the "Marketplace"). By enrolling in coverage through theMarketplace, you may qualify for lower costs on your monthly premiums and lower out-of-pocket costs. You may be eligiblefor Medicaid. Additionally, you may qualify for a 30-day special enrollment period for another group health plan for which youare eligible (such as a spouse’s plan), even if that plan generally doesn’t accept late enrollees. Please note that certainexcepted benefits such as health flexible spending accounts, integrated health reimbursement arrangements, or standalonevision or dental plans will not be offered under the Marketplace. For more information about health insurance optionsavailable through the Health Insurance Marketplace, and to locate an assister in your area who you can talk to about thedifferent options, visit www.HealthCare.gov.Who can become a Qualified Beneficiary?In general, a Qualified Beneficiary can be:1. Any individual who, on the day before a Qualifying Event, is covered under a Plan by virtue of being on that day either aCovered Employee, the spouse of a Covered Employee, or a dependent child of a Covered Employee. If, however, anindividual who otherwise qualifies as a Qualified Beneficiary is denied or not offered coverage under the Plan undercircumstances in which the denial or failure to offer constitutes a violation of applicable law, then the individual will beconsidered to have had the coverage and will be considered a Qualified Beneficiary if that individual experiences aQualifying Event.2. Any child who is born to or placed for adoption with a Covered Employee during a period of COBRA continuationcoverage, and any individual who is covered by the Plan as an alternate recipient under a qualified medical supportorder. If, however, an individual who otherwise qualifies as a Qualified Beneficiary is denied or not offered coverageunder the Plan under circumstances in which the denial or failure to offer constitutes a violation of applicable law, thenthe individual will be considered to have had the coverage and will be considered a Qualified Beneficiary if thatindividual experiences a Qualifying Event.The term "Covered Employee" includes any individual who is provided coverage under the Plan due to his or herperformance of services for the employer sponsoring the Plan. However, this provision does not establish eligibility for theseindividuals. Eligibility for Plan coverage shall be determined in accordance with Plan Eligibility provisions.An individual is not a Qualified Beneficiary if the individual's status as a Covered Employee is attributable to a period inwhich the individual was a nonresident alien who received from the individual's Employer no earned income that constitutedincome from sources within the United States. If, on account of the preceding sentence, an individual is not a QualifiedBeneficiary, then a spouse or dependent child of the individual will also not be considered a Qualified Beneficiary by virtue ofthe relationship to the individual. A domestic partner is not a Qualified Beneficiary.Each Qualified Beneficiary (including a child who is born to or placed for adoption with a Covered Employee during a periodof COBRA continuation coverage) must be offered the opportunity to make an independent election to receive COBRAcontinuation coverage.What is a Qualifying Event?A Qualifying Event is any of the following if the Plan provided that the Plan participant would lose coverage (i.e., cease to becovered under the same terms and conditions as in effect immediately before the Qualifying Event) in the absence of COBRAcontinuation coverage:1. The death of a Covered Employee.2. The termination (other than by reason of the Employee's gross misconduct), or reduction of hours, of a CoveredEmployee's employment.3. The divorce or legal separation of a Covered Employee from the Employee's spouse. If the Employee reduces oreliminates the Employee's spouse's Plan coverage in anticipation of a divorce or legal separation, and a divorce or legalseparation later occurs, then the divorce or legal separation may be considered a Qualifying Event even though thespouse's coverage was reduced or eliminated before the divorce or legal separation.4. A Covered Employee's enrollment in any part of the Medicare program.V. WHEN COVERAGE MAY BE CONTINUED

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5. A dependent child's ceasing to satisfy the Plan's requirements for a dependent child (for example, attainment of themaximum age for dependency under the Plan).If the Qualifying Event causes the Covered Employee, or the covered spouse or a dependent child of the Covered Employee,to cease to be covered under the Plan under the same terms and conditions as in effect immediately before the QualifyingEvent, the persons losing such coverage become Qualified Beneficiaries under COBRA if all the other conditions of COBRAare also met. For example, any increase in contribution that must be paid by a Covered Employee, or the spouse, or adependent child of the Covered Employee, for coverage under the Plan that results from the occurrence of one of the eventslisted above is a loss of coverage.The taking of leave under the Family and Medical Leave Act of 1993 ("FMLA") does not constitute a Qualifying Event. AQualifying Event will occur, however, if an Employee does not return to employment at the end of the FMLA leave and allother COBRA continuation coverage conditions are present. If a Qualifying Event occurs, it occurs on the last day of FMLAleave and the applicable maximum coverage period is measured from this date (unless coverage is lost at a later date andthe Plan provides for the extension of the required periods, in which case the maximum coverage date is measured from thedate when the coverage is lost). Note that the Covered Employee and family members will be entitled to COBRA continuationcoverage even if they failed to pay the employee portion of premiums for coverage under the Plan during the FMLA leave.What factors should be considered when determining to elect COBRA continuation coverage?When considering options for health coverage, Qualified Beneficiaries should consider:Premiums. This plan can charge up to 102% of the total plan premiums for COBRA coverage. Other options, like coverage ona spouse's plan or through the Marketplace, may be less expensive.Enrolling in another Group Health Plan. You should take into account that you have special enrollment rights under federallaw (HIPAA). You have the right to request special enrollment in another group health plan for which you are otherwiseeligible (such as a plan sponsored by your spouse's employer) within 30 days after Plan coverage ends due to a QualifyingEvent listed above. You will also have the same special right at the end of COBRA continuation coverage if you get COBRAcontinuation coverage for the maximum time available to you.COBRA vs. Marketplace. Other factors to consider when weighing your coverage options include: premium costs, whether achange in coverage will affect your access to certain providers, service areas or drug formularies and whether the coveragechange will affect your cost sharing (i.e., new deductibles, etc.). See the discussion above under “Are there other coverageoptions?” for more information on your options for Marketplace coverage.What is the election period and how long must it last?The Plan has conditioned the availability of COBRA continuation coverage upon the timely election of such coverage. Anelection is timely if it is made during the election period.The election period is the time period within which the Qualified Beneficiary must elect COBRA continuation coverage underthe Plan. The election period must begin not later than the date the Qualified Beneficiary would lose coverage on account ofthe Qualifying Event and ends 60 days after the later of the date the Qualified Beneficiary would lose coverage on account ofthe Qualifying Event or the date notice is provided to the Qualified Beneficiary of his or her right to elect COBRA continuationcoverage. If coverage is not elected within the 60 day period, all rights to elect COBRA continuation coverage are forfeited.Note: If a Covered Employee who has been terminated or experienced a reduction of hours qualifies for a trade readjustmentallowance or alternative trade adjustment assistance under a federal law called the Trade Act of 2002, and the Employeeand his or her covered dependents have not elected COBRA coverage within the normal election period, a secondopportunity to elect COBRA coverage will be made available for the Employee and certain family members, but only within alimited period of 60 days or less and only during the six months immediately after their group health plan coverage ended.Any person who qualifies or thinks that he or she and/or his or her family members may qualify for assistance under thisspecial provision should contact the Plan Administrator or its designee for further information. More information about theTrade Act is also available at www.doleta.gov/tradeact.Is a Covered Employee or Qualified Beneficiary responsible for informing the Plan Administrator of theoccurrence of a Qualifying Event?The Plan will offer COBRA continuation coverage to Qualified Beneficiaries only after the Plan Administrator or its designeehas been timely notified that a Qualifying Event has occurred. The Employer (if the Employer is not the Plan Administrator)will notify the Plan Administrator or its designee of the Qualifying Event within 30 days following the date coverage endswhen the Qualifying Event is:1. the end of employment or reduction of hours of employment,2. death of the Employee,3. commencement of a proceeding in bankruptcy with respect to the Employer, or4. the Employee's entitlement to any part of Medicare.IMPORTANT:For the other Qualifying Events (e.g., divorce or legal separation of the Employee and spouse or a dependentchild's losing eligibility for coverage as a dependent child), you or someone on your behalf must notify thePlan Administrator or its designee in writing within 60 days after the Qualifying Event occurs, using theprocedures specified below. If these procedures are not followed or if the notice is not provided in writing tothe Plan Administrator or its designee during the 60 day notice period, any spouse or dependent child wholoses coverage will not be offered the option to elect continuation coverage. You must send this notice to thePlan Administrator or its designee.

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NOTICE PROCEDURES:Any notice that you provide must be in writing. Oral notice, including notice by telephone, is not acceptable. You mustmail, fax or hand-deliver your notice to the person, department or firm listed below, at the following address:Higginbotham500 W. 13th StFort Worth, TX 76102If mailed, your notice must be postmarked no later than the last day of the required notice period. Any notice you providemust state:the name of the plan or plans under which you lost or are losing coverage,the name and address of the Employee covered under the plan,the name(s) and address(es) of the Qualified Beneficiary(ies), andthe Qualifying Event and the date it happened.If the Qualifying Event is a divorce or legal separation, your notice must include a copy of the divorce decree or thelegal separation agreement.Be aware that there are other notice requirements in other contexts, for example, in order to qualify for a disabilityextension.Once the Plan Administrator or its designee receives timely notice that a Qualifying Event has occurred, COBRA continuationcoverage will be offered to each of the Qualified Beneficiaries. Each Qualified Beneficiary will have an independent right toelect COBRA continuation coverage. Covered Employees may elect COBRA continuation coverage for their spouses, andparents may elect COBRA continuation coverage on behalf of their dependent children. For each Qualified Beneficiary whoelects COBRA continuation coverage, COBRA continuation coverage will begin on the date that plan coverage wouldotherwise have been lost. If you or your spouse or dependent children do not elect continuation coverage within the electionperiod described above, the right to elect continuation coverage will be lost.Is a waiver before the end of the election period effective to end a Qualified Beneficiary's election rights?If, during the election period, a Qualified Beneficiary waives COBRA continuation coverage, the waiver can be revoked at anytime before the end of the election period. Revocation of the waiver is an election of COBRA continuation coverage. However,if a waiver is later revoked, coverage need not be provided retroactively (that is, from the date of the loss of coverage untilthe waiver is revoked). Waivers and revocations of waivers are considered made on the date they are sent to the PlanAdministrator or its designee, as applicable.Is COBRA coverage available if a Qualified Beneficiary has other group health plan coverage or Medicare?Qualified Beneficiaries who are entitled to elect COBRA continuation coverage may do so even if they are covered underanother group health plan or are entitled to Medicare benefits on or before the date on which COBRA is elected. However, aQualified Beneficiary's COBRA coverage will terminate automatically if, after electing COBRA, he or she becomes entitled toMedicare benefits or becomes covered under other group health plan coverage.When may a Qualified Beneficiary's COBRA continuation coverage be terminated?During the election period, a Qualified Beneficiary may waive COBRA continuation coverage. Except for an interruption ofcoverage in connection with a waiver, COBRA continuation coverage that has been elected for a Qualified Beneficiary mustextend for at least the period beginning on the date of the Qualifying Event and ending not before the earliest of thefollowing dates:1. The last day of the applicable maximum coverage period.2. The first day for which Timely Payment is not made to the Plan with respect to the Qualified Beneficiary.3. The date upon which the Employer ceases to provide any group health plan (including a successor plan) to anyEmployee.4. The date, after the date of the election, that the Qualified Beneficiary first becomes covered under any other Plan.5. The date, after the date of the election, that the Qualified Beneficiary first becomes entitled to Medicare (either part Aor part B, whichever occurs earlier).6. In the case of a Qualified Beneficiary entitled to a disability extension, the later of:1. 29 months after the date of the Qualifying Event or the first day of the month that is more than 30 days after thedate of a final determination under Title II or XVI of the Social Security Act that the disabled Qualified Beneficiarywhose disability resulted in the Qualified Beneficiary's entitlement to the disability extension is no longer disabled,whichever is earlier; or2. the end of the maximum coverage period that applies to the Qualified Beneficiary without regard to the disabilityextension.The Plan can terminate for cause the coverage of a Qualified Beneficiary on the same basis that the Plan terminates forcause the coverage of similarly situated non-COBRA beneficiaries, for example, for the submission of a fraudulent claim.In the case of an individual who is not a Qualified Beneficiary and who is receiving coverage under the Plan solely because ofthe individual's relationship to a Qualified Beneficiary, if the Plan's obligation to make COBRA continuation coverageavailable to the Qualified Beneficiary ceases, the Plan is not obligated to make coverage available to the individual who isnot a Qualified Beneficiary.

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What are the maximum coverage periods for COBRA continuation coverage?The maximum coverage periods are based on the type of the Qualifying Event and the status of the Qualified Beneficiary, asshown below.1. In the case of a Qualifying Event that is a termination of employment or reduction of hours of employment, themaximum coverage period ends 18 months after the Qualifying Event if there is not a disability extension and 29months after the Qualifying Event if there is a disability extension.2. In the case of a Covered Employee's entitlement to Medicare before experiencing a Qualifying Event that is atermination of employment or reduction of hours of employment, the maximum coverage period for QualifiedBeneficiaries other than the Covered Employee ends on the later of:1. 36 months after the date the Covered Employee becomes entitled to Medicare; or2. 18 months (or 29 months, if there is a disability extension) after the date of the Covered Employee's terminationof employment or reduction of hours of employment.3. In the case of a Qualified Beneficiary who is a child born to or placed for adoption with a Covered Employee during aperiod of COBRA continuation coverage, the maximum coverage period is the maximum coverage period applicable tothe Qualifying Event giving rise to the period of COBRA continuation coverage during which the child was born orplaced for adoption.4. In the case of any other Qualifying Event than that described above, the maximum coverage period ends 36 monthsafter the Qualifying Event.Under what circumstances can the maximum coverage period be expanded?If a Qualifying Event that gives rise to an 18 month or 29 month maximum coverage period is followed, within that 18 or 29month period, by a second Qualifying Event that gives rise to a 36 months maximum coverage period, the original period isexpanded to 36 months, but only for individuals who are Qualified Beneficiaries at the time of and with respect to bothQualifying Events. In no circumstance can the COBRA maximum coverage period be expanded to more than 36 months afterthe date of the first Qualifying Event. The Plan Administrator must be notified of the second qualifying event within 60 daysof the second qualifying event. This notice must be sent to the Plan Administrator or its designee in accordance with theprocedures above.How does a Qualified Beneficiary become entitled to a disability extension?A disability extension will be granted if an individual (whether or not the Covered Employee) who is a Qualified Beneficiary inconnection with the Qualifying Event that is a termination or reduction of hours of a Covered Employee's employment, isdetermined under Title II or XVI of the Social Security Act to have been disabled at any time during the first 60 days ofCOBRA continuation coverage. To qualify for the disability extension, the Qualified Beneficiary must also provide the PlanAdministrator with notice of the disability determination on a date that is both within 60 days after the date of thedetermination and before the end of the original 18-month maximum coverage. This notice must be sent to the PlanAdministrator or its designee in accordance with the procedures above.Does the Plan require payment for COBRA continuation coverage?For any period of COBRA continuation coverage under the Plan, Qualified Beneficiaries who elect COBRA continuationcoverage may be required to pay up to 102% of the applicable premium and up to 150% of the applicable premium for anyexpanded period of COBRA continuation coverage covering a disabled Qualified Beneficiary due to a disability extension.Your Plan Administrator will inform you of the cost. The Plan will terminate a Qualified Beneficiary's COBRA continuationcoverage as of the first day of any period for which timely payment is not made.Must the Plan allow payment for COBRA continuation coverage to be made in monthly installments?Yes. The Plan is also permitted to allow for payment at other intervals.What is Timely Payment for COBRA continuation coverage?Timely Payment means a payment made no later than 30 days after the first day of the coverage period. Payment that ismade to the Plan at a later date is also considered Timely Payment if either (i) under the terms of the Plan, CoveredEmployees or Qualified Beneficiaries are allowed to make the payment until that later date, or (ii) under the terms of anarrangement between the Employer and the entity that provides Plan benefits on the Employer's behalf, the Employer isallowed to pay for coverage of similarly situated non COBRA beneficiaries for the period in question until that later date.Notwithstanding the above paragraph, the Plan does not require payment for any period of COBRA continuation coverage fora Qualified Beneficiary earlier than 45 days after the date on which the election of COBRA continuation coverage is made forthat Qualified Beneficiary. Payment is considered made on the date on which it is postmarked to the Plan.If Timely Payment is made to the Plan in an amount that is not significantly less than the amount the Plan requires to bepaid, then the amount paid will be deemed to satisfy the Plan's requirement for the amount to be paid, unless the Plannotifies the Qualified Beneficiary of the amount of the deficiency and grants a reasonable period of time for payment of thedeficiency to be made. A "reasonable period of time" is 30 days after the notice is provided. You should be aware that if youdo not pay a premium by the first day of a period of coverage, but pay the premium within the grace period for that period ofcoverage, the plan has the option to cancel your coverage until payment is received and then reinstate the coverageretroactively back to the beginning of the period of coverage. Failure to make payment in full before the end of a graceperiod could cause you to lose all COBRA rights.Must a Qualified Beneficiary be given the right to enroll in a conversion health plan at the end of the maximumcoverage period for COBRA continuation coverage?If a Qualified Beneficiary's COBRA continuation coverage under a group health plan ends as a result of the expiration of theapplicable maximum coverage period, the Plan will, during the 180 day period that ends on that expiration date, provide theQualified Beneficiary with the option of enrolling under a conversion health plan if such an option is otherwise generallyavailable to similarly situated non COBRA beneficiaries under the Plan. If such a conversion option is not otherwise generallyavailable, it need not be made available to Qualified Beneficiaries.

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For more informationIf you have questions about your COBRA continuation coverage, you should contact the Plan Administrator or its designee.For more information about your rights under the Employee Retirement Income Security Act of 1974 (ERISA), includingCOBRA, the Patient Protection and Affordable Care Act, and other laws affecting group health plans, visit the U.S.Department of Labor’s Employee Benefits Security Administration (EBSA) website at www.dol.gov/ebsa or call their toll-freenumber at 1-866-444-3272. For more information about health insurance options available through the Health InsuranceMarketplace, and to locate an assister in your area who you can talk to about the different options, visitwww.HealthCare.gov.FAMILY AND MEDICAL LEAVE ACT:Except to the extent otherwise provided in the appropriate insurance policies and/or summaries of coverage, the provisionsprovided in this document with respect to the Family and Medical Leave Act of 1993 (FMLA) will apply. If you meet certainservice requirements, you may be entitled to take a maximum of 12 weeks of unpaid leave each year for certain specifiedfamily and medical reasons under the FMLA. Upon your return to work after FMLA leave, you will be entitled to the positionthat you held when your FMLA leave began or an equivalent position with equivalent pay, benefits and other terms andconditions of employment.Under certain circumstances, when restoration of employment would cause substantial and grievous economic injury to theCompany’s operations, certain highly paid “key” employees may not be reinstated after FMLA leave.You must notify your Plan Administrator at least 30 days before the beginning of your leave if the leave is foreseeable. If theleave is not foreseeable, you must provide such notification as soon as possible. Please contact the Plan Administrator todetermine whether you qualify for FMLA leave.If you take leave under FMLA, you will be entitled during your leave to continue your benefits at the same coverage level ineffect at the time of your leave. If you marry or have or adopt a child (or you otherwise acquire a new dependent) duringyour leave, your new spouse or dependent will also be eligible for coverage during your leave (if you continued yourcoverage under the Plan and such spouse or dependent meets the plan’s eligibility requirements). You will be responsible forpaying your portion of these benefits at active employee rates while you are on leave. You will be required to pay yourcontributions for your benefits on a monthly basis (with after-tax dollars) in the manner required by the Company. Pleasecontact your Plan Administrator for more information.You will be eligible for new benefits that are offered by the Company during your leave. Your coverage will also be affectedby any changes that the Company makes to the benefit plans and programs during your leave. If the costs for providing newor changed benefits increase during your leave, your contributions may increase accordingly.When you return from your FMLA leave, you will continue your benefits in accordance with your coverage elections that werein effect immediately before your leave. You will be able to make coverage elections that differ from those that were in effectbefore your leave only if there is an annual open enrollment period at that time or you have a life change event.FMLA and leave to care for a service memberIf you need to care for a family member who was injured or became ill while on active military duty, you may be entitled toup to 26 weeks of FMLA leave. Additionally, unpaid active duty leave may also be available. Any leave related to militaryduty or military illness or injury will be administered in accordance with applicable federal requirements.Caregiver LeaveCaregiver leave, which is unpaid, will be granted to you in the event that you are needed to care for a family member who isan Armed Forces service member recovering from a serious illness or injury. If you are the spouse, son, daughter, parent, ornearest blood relative of a service member who is medically unfit to perform the duties of his or her office, grade, rank orrating, and the service member is undergoing medical treatment, recuperation, or therapy, is in an outpatient status, or is onthe temporary disability retired list, you may take job-protected leave in order to care for the service member.Caregiver leave will not be provided in addition to FMLA leave taken for other reasons, and the 26-week caregiver leave mayonly be taken in a single 12-month period.Active Duty LeaveIf you are eligible for FMLA leave, active duty unpaid leave (when required by the government) will be granted if a familymember has been called up to or engaged in active military duty. Under the active duty leave provision, the Company willgrant up to 12 weeks of FMLA leave. This leave will be granted for events outlined in regulations, and the leave will beavailable if your spouse, son, daughter, or parent is on or is called into active duty against another military force. If yourequest this leave you must provide the Company with notice as soon as it is “reasonable and practicable” and you may berequired to provide certification supporting the active duty of the affected family member.If you have any questions regarding whether FMLA leave applies to you, you should contact your human resources office.CONTINUATION OF COVERAGE UNDER USERRA:The Uniformed Services Employment and Reemployment Rights Act (USERRA) provides for continuation of health carecoverage for employees called for active duty military service.Except to the extent greater benefits are provided under the terms of the appropriate insurance policies and/or summaries ofcoverage, the maximum length of extended coverage under USERRA is the lesser of:1. 24 months beginning on the date that the military leave begins; or2. A period beginning on the day that the leave began and ending on the day after your reemployment applicationdeadline.If your military leave does not exceed 31 days, you will not be required to pay more than your share of the premium toward

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The provisions of this section pertaining to subrogation shall apply in the event that (i) a Welfare Program does not provideprovisions pertaining to subrogation, or (ii) a court, arbitrator, mediator or other judicial body determines that thesubrogation provisions of a Welfare Program are not enforceable. The provisions of this section pertaining to a right ofreimbursement shall apply in the event that (i) a Welfare Program does not provide provisions pertaining to a right ofreimbursement, or (ii) a court, arbitrator, mediator or other judicial body determines that the right of reimbursementprovisions of a Welfare Program are not enforceable.If a covered person becomes sick or injured and has the right to receive benefits under this Plan, but also has the right toreceive compensation for the sickness or injury from a third party (such as an insurance company, for example), the Plan, orthe Plan’s designee, has a right of recovery.The Plan’s right of recovery includes the right to be reimbursed from any payment by the third party for the coveredperson’s sickness or injury, for Plan benefits paid with respect to the sickness or injury. The Plan’s right of recovery alsoincludes the right of subrogation which means that the Plan can choose to assert the covered person’s right of recoveryagainst the third party. The Plan’s right of recovery extends to any right of recovery the covered person’s estate, spouse,dependents, guardian or other representative may have against the third party.The Plan will have a first priority lien on any full or partial recovery by or on behalf of the covered person from the thirdparty. The covered person (and the covered person’s personal representative, beneficiary, or estate) shall agree toreimburse the Plan in full, and in first priority, for benefits paid by the Plan relating to the sickness or injury. The coveredperson (or the covered person’s personal representative, beneficiary, or estate) shall serve as a constructive trustee over thefunds due and owed to the Plan and hold such funds in trust.The Plan’s right of recovery will apply regardless of whether the covered person is made whole from the recovery against thethird party, and will not be reduced or prorated by or on account of the covered person’s attorneys’ fees and costs. Any fullor partial recovery by the covered person against a third party shall be deemed to be recovery for Plan benefits incurredwith respect to the injury or sickness for which the third party is liable, regardless of whether or not the recovery itemizes oridentifies an amount awarded for Plan benefits or medical expenses, or is specifically limited to certain kinds of damages orpayments.The Plan’s right of recovery may be from the third party, any liability or other insurance covering the third party, malpracticeinsurance; the covered person’s own uninsured motorist insurance, underinsured motorist insurance, any medical payments(Med-Pay), no fault, personal injury protection (PIP), or any other first or third party insurance coverages which are paid orpayable.If the Plan takes legal action to enforce its recovery rights, the Plan shall be entitled to recover its attorneys’ fees and costsfrom the covered person.The covered person shall not do anything to hinder the Plan’s right of recovery. The covered person shall cooperate with thePlan, execute all documents, and do all things necessary to protect and secure the Plan’s right of recovery, including assert aclaim or lawsuit against the third party or any insurance coverages to which the covered person may be entitled. The Plan isnot obligated to pay Plan benefits incurred with respect to a covered person’s injury or sickness until the covered person, orsomeone legally qualified and authorized to act for the covered person, enters into a written agreement with the Planregarding its right of recovery. Also, the Plan may suspend payment of Plan benefits if the covered person does not executesuch an agreement or does not comply with the terms of such an agreement. Payment of Plan benefits by the Plan beforesuch a written agreement is obtained, or while the covered person is not in compliance with the terms of such a writtenagreement, shall not constitute a waiver by the Plan of its right of recovery.The Plan Administrator, in its sole discretion, may waive the Plan’s right of recovery. Waivers may be granted when theexpected administrative costs exceed the expected reimbursement or savings to the Plan. The Plan’s waiver of its right ofrecovery with respect to one claim shall not constitute a waiver of its right of recovery with respect to another claim; and thePlan’s waiver of its right of recovery with respect to one covered person shall not constitute a waiver of its right of recoverywith respect to another covered person.VII. SUBROGATION & RIGHT OF REIMBURSEMENT

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Pre-Existing Conditions. Notwithstanding anything contained in this Plan to the contrary, this Plan does not place anylimitation or exclusion on coverage of pre-existing conditions for individuals.Lifetime/Annual Limits. Notwithstanding anything contained in the Plan to the contrary, the Plan does not place anylifetime or annual limits on the dollar value of essential benefits for any individual under the group health plan. “Essentialbenefits” are those defined by the state, in accordance with guidance issued by the Department of Health and HumanServices.Cost Sharing Requirements for Preventive Care Expenses. With regard to non-grandfathered benefits under the Plan,there will be no participant cost sharing requirements for any in-network preventive care expenses, as set forth in PPACAand the regulations and guidance issued thereunder.Dependent Definition. The term “Dependent" includes any child of a participant who is covered under an insurancecontract, as defined in the contract, or under a self-funded plan, as defined in the plan, to the extent allowed by PPACA andthe regulations and guidance issued thereunder.No Rescission of Coverage. The Plan will not rescind coverage except in the case of fraud or an intentionalmisrepresentation of a material fact. For purposes of this provision, a rescission is a cancellation or discontinuance ofcoverage that has retroactive effect.Selection of Providers. If a non-grandfathered group health plan or a health insurance issuer offering group or individualhealth insurance coverage under the Plan requires or provides for designation by a participant, beneficiary, or enrollee of aparticipating primary care provider, then the plan or issuer must permit each participant, beneficiary, or enrollee todesignate any participating primary care provider who is available to accept the participant, beneficiary, or enrollee. Theplan or issuer must also permit the Participant to designate an in-network pediatrician who is available to accept theparticipant, beneficiary, or enrollee, and the plan may not require referral or authorization for any in-network obstetrician orgynecologist who is available to accept the participant, beneficiary, or enrollee.Emergency Services. With respect to non-grandfathered benefits under the Plan, a plan or health insurance coverageproviding emergency services must do so without the individual or the health care provider having to obtain priorauthorization (even if the emergency services are provided out of network) and without regard to whether the health careprovider furnishing the emergency services is an in-network provider with respect to the services.Cost Sharing Limits. With respect to non-grandfathered benefits under the Plan, this Plan does not impose cost sharingamounts (i.e., copayments, coinsurance, and deductibles, but not premiums) that are more than the maximum allowed forhigh deductible health plans. In 2023, these limits are $9,100 for an individual and $18,200 for family coverage. After 2023,these amounts will be adjusted for health insurance premium inflation. For these purposes, if the Plan utilizes more than oneservice provider to administer benefits that are subject to the annual limitation on out-of-pocket maximums for EssentialHealth Benefits of a group health plan, the Plan will combine with the annual limitation on out-of-pocket maximums betweeneach provider as an aggregate benefit limit amount.Clinical Trials. With respect to non-grandfathered benefits under the Plan, this Plan will not deny any “qualified individual,”as set forth in Public Health Service Act §2709, participation in an approved clinical trial with respect to the treatment ofcancer or another life-threatening disease or condition. This Plan also will not deny (or limit or impose additional conditionson) the coverage of routine patient costs for items and services furnished in connection with participation in the trial. Finally,this Plan will not discriminate against the individual on the basis of the individual's participation in such trial.Provider Discrimination. With respect to non-grandfathered benefits under the Plan, this Plan will not discriminate withrespect to participation under the Plan against any health care provider that is acting within the scope of that provider'slicense or certification under applicable state law, as required by Public Health Service Act §2706(a).Applicability. This section will apply to Welfare Programs under the Plan only if the Welfare Programs are subject to PPACAand if the Welfare Programs do not contain provisions compliant with PPACA.VIII. PPACA COMPLIANCE

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As a participant in this Plan you are entitled to certain rights and protections under the Employee Retirement IncomeSecurity Act of 1974 (ERISA). ERISA provides that all Plan participants shall be entitled to:RECEIVE INFORMATION ABOUT YOUR PLAN AND BENEFITSExamine, without charge, at the Plan Administrator’s office and at other specified locations, such as worksites and unionhalls, all documents governing the plan, including insurance contracts and collective bargaining agreements, and a copy ofthe latest annual report (Form 5500 Series) if any, filed by the plan with the U.S. Department of Labor and available at thePublic Disclosure Room of the Employee Benefits Security Administration.Obtain, upon written request to the Plan Administrator, copies of documents governing the operation of the plan, includinginsurance contracts and collective bargaining agreements, and copies of the latest annual report (Form 5500 Series) if any,and updated plan document and summary plan description. The administrator may make a reasonable charge for the copies.Receive a summary of the plan’s annual financial report, if any is required by ERISA to be prepared, in which case, the PlanAdministrator is required by law to furnish each participant with a copy of this summary annual report.CONTINUE GROUP HEALTH PLAN COVERAGETo the extent applicable under your applicable Welfare Plan options, you may continue health care coverage for yourself,spouse or dependents if there is a loss of coverage under the plan as a result of a qualifying event. You or your dependentsmay have to pay for such coverage, if available. Review this SPD Supplement and the documents governing the plan on therules governing your COBRA continuation coverage rights.PRUDENT ACTIONS BY PLAN FIDUCIARIESIn addition to creating rights for plan participants ERISA imposes duties upon the people who are responsible for theoperation of the employee benefit plan. The people who operate your plan, called “fiduciaries” of the plan, have a duty to doso prudently and in the interest of you and other plan participants and beneficiaries. No one, including your employer, yourunion, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining awelfare benefit or exercising your rights under ERISA.ENFORCE YOUR RIGHTSIf your claim for a welfare benefit is denied or ignored, in whole or in part, you have a right to know why this was done, toobtain copies of documents relating to the decision without charge, and to appeal any denial, all within certain timeschedules.Under ERISA, there are steps you can take to enforce the above rights. For instance, if you request a copy of plan documentsor the latest annual report from the plan and do not receive them within 30 days, you may file suit in a Federal court. In sucha case, the court may require the plan administrator to provide the materials and pay you up to $110 a day until you receivethe materials, unless the materials were not sent because of reasons beyond the control of the administrator. If you have aclaim for benefits that is denied or ignored, in whole or in part, you may file suit in a state or Federal court. In addition, if youdisagree with the plan’s decision or lack thereof concerning the qualified status of a domestic relations order or a medicalchild support order, you may file suit in Federal court. If it should happen that plan fiduciaries misuse the plan’s money, or ifyou are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or youmay file suit in a Federal court. The court will decide who should pay court costs and legal fees. If you are successful thecourt may order the person you have sued to pay these costs and fees. If you lose, the court may order you to pay thesecosts and fees- for example, if it finds your claim is frivolous.ASSISTANCE WITH YOUR QUESTIONSIf you have any questions about your plan, you should contact the Plan Administrator. If you have any questions about thisstatement or about your rights under ERISA, or if you need assistance in obtaining documents from the plan administrator,you should contact the nearest office of the Employee Benefits Security Administration, U.S. Department of Labor, listed inyour telephone directory or the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration,U.S. Department of Labor, 200 Constitution Avenue N.W., Washington, D.C. 20210. You may also obtain certain publicationsabout your rights and responsibilities under ERISA by calling the publications hotline of the Employee Benefits SecurityAdministration.IX. ERISA RIGHTS

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Premium Assistance Under Medicaid and the Children's Health InsuranceProgram (CHIP)If you or your children are eligible for Medicaid or CHIP and you're eligible for health coverage from your employer, your state may have a premiumassistance program that can help pay for coverage, using funds from their Medicaid or CHIP programs. If you or your children aren't eligible forMedicaid or CHIP, you won't be eligible for these premium assistance programs but you may be able to buy individual insurance coverage throughthe Health Insurance Marketplace. For more information, visit www.healthcare.gov.If you or your dependents are already enrolled in Medicaid or CHIP and you live in a State listed below, contact your State Medicaid or CHIP office tofind out if premium assistance is available.If you or your dependents are NOT currently enrolled in Medicaid or CHIP, and you think you or any of your dependents might be eligible for either ofthese programs, contact your State Medicaid or CHIP office or dial 1-877-KIDS NOW or www.insurekidsnow.gov to find out how to apply. If you qualify,ask your state if it has a program that might help you pay the premiums for an employer-sponsored plan.If you or your dependents are eligible for premium assistance under Medicaid or CHIP, as well as eligible under your employer plan, your employermust allow you to enroll in your employer plan if you aren't already enrolled. This is called a "special enrollment" opportunity, and you mustrequest coverage within 60 days of being determined eligible for premium assistance. If you have questions about enrolling in youremployer plan, contact the Department of Labor at www.askebsa.dol.gov or call 1-866-444-EBSA (3272).If you live in one of the following states, you may be eligible for assistance paying youremployer health plan premiums. The following list of states is current as of January 31, 2023.Contact your State for more information on eligibility –ALABAMA Medicaid ALASKA MedicaidWebsite: http://myalhipp.com/ Phone: 1-855-692-5447The AK Health Insurance Premium Payment Program Website: http://myakhipp.com/Phone: 1-866-251-4861Email: CustomerService@MyAKHIPP.com Medicaid Eligibility: https://health.alaska.gov/dpa/Pages/default.aspxARKANSAS Medicaid CALIFORNIA MedicaidWebsite: http://myarhipp.com/Phone: 1-855-MyARHIPP (855-692-7447)Website:Health Insurance Premium Payment (HIPP) Programhttp://dhcs.ca.gov/hippPhone: 916-445-8322Fax: 916-440-5676Email: hipp@dhcs.ca.govCOLORADO Health First Colorado (Colorado's MedicaidProgram) & Child Health Plan Plus (CHP+)FLORIDA MedicaidHealth First Colorado Website:https://www.healthfirstcolorado.com/Health First Colorado Member Contact Center: 1-800-221-3943/ State Relay 711CHIPS: https://hcpf.colorado.gov/child-health-plan-plus CHP+ Customer Service: 1-800-359-1991/State Relay 711 Health Insurance Buy-In Program (HIBI):https://www.mycohibi.com/HIBI Customer Service: 1-855-692-6442Website: https://www.flmedicaidtplrecovery.com/flmedicaidtplrecovery.com/hipp/index.htmlPhone: 1-877-357-3268GEORGIA Medicaid INDIANA Medicaid

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GA HIPPA Website: https://medicaid.georgia.gov/health-insurance-premium-payment-program-hippaPhone: 678-564-1162, Press 1 GA CHIPRA Website:https://medicaid.georgia.gov/programs/third-party-liability/childrens-health-insurance-program-reauthorization-act-2009-chipraPhone: (678) 564-1162, Press 2Healthy Indiana Plan for low-income adults 19-64 Website: http://www.in.gov/fssa/hip/Phone: 1-877-438-4479All other MedicaidWebsite: https://www.in.gov/medicaid/Phone 1-800-457-4584IOWA Medicaid and CHIP (Hawki) KANSAS MedicaidMedicaid Website: https://dhs.iowa.gov/ime/members Medicaid Phone: 1-800-338-8366Hawki Website:http://dhs.iowa.gov/HawkiHawki Phone: 1-800-257-8563HIPP Websitehttps://dhs.iowa.gov/ime/members/medicaid-a-to-z/hippHIPP Phone: 1-888-346-9562Website: https://www.kancare.ks.gov/ Phone: 1-800-792-4884HIPP Phone: 1-800-766-9012KENTUCKY Medicaid LOUISIANA MedicaidKentucky Integrated Health Insurance Premium PaymentProgram (KI-HIPP) Website:https://chfs.ky.gov/agencies/dms/member/Pages/kihipp.aspx Phone: 1-855-459-6328Email: KIHIPP.PROGRAM@ky.govKCHIP Website: https://kidshealth.ky.gov/Pages/index.aspx Phone: 1-877-524-4718Kentucky Medicaid Website: https://chfs.ky.govWebsite:www.medicaid.la.gov or www.ldh.la.gov/lahipp Phone: 1-888-342-6207 (Medicaid hotline) or 1-855-618-5488 (LaHIPP)MAINE Medicaid MASSACHUSETTS Medicaid and CHIPEnrollment Website:https://www.mymaineconnection.gov/benefits/s/?language=en_US Phone: 1-800-442-6003TTY: Maine relay 711Private Health Insurance Premium Webpage:https://www.maine.gov/dhhs/ofi/applications-forms Phone: 1-800-977-6740TTY: Maine relay 711Website: https://www.mass.gov/masshealth/pa Phone: 1-800-862-4840TTY: (617) 886-8102MINNESOTA Medicaid MISSOURI MedicaidWebsite:https://mn.gov/dhs/people-we-serve/children-and-families/health-care/health-care-programs/programs-and-services/other-insurance.jspPhone: 1-800-657-3739Website: http://www.dss.mo.gov/mhd/participants/pages/hipp.htm Phone: 573-751-2005MONTANA Medicaid NEBRASKA MedicaidWebsite: http://dphhs.mt.gov/MontanaHealthcarePrograms/HIPP Phone: 1-800-694-3084Email: HHSHIPPProgram@mt.govWebsite: http://www.ACCESSNebraska.ne.gov Phone: 1-855-632-7633Lincoln: 402-473-7000Omaha: 402-595-1178

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NEVADA Medicaid NEW HAMPSHIRE MedicaidMedicaid Website: http://dhcfp.nv.gov Medicaid Phone: 1-800-992-0900Website: https://www.dhhs.nh.gov/programs-services/medicaid/health-insurance-premium-program Phone: 603-271-5218Toll free number for the HIPP program: 1-800-852-3345, ext. 5218NEW JERSEY Medicaid and CHIP NEW YORK MedicaidMedicaid Website:http://www.state.nj.us/humanservices/dmahs/clients/medicaid/Medicaid Phone: 609-631-2392CHIP Website: http://www.njfamilycare.org/index.html CHIP Phone: 1-800-701-0710Website: https://www.health.ny.gov/health_care/medicaid/ Phone: 1-800-541-2831NORTH CAROLINA Medicaid NORTH DAKOTA MedicaidWebsite: https://medicaid.ncdhhs.gov/ Phone: 919-855-4100Website: http://www.nd.gov/dhs/services/medicalserv/medicaid/ Phone: 1-844-854-4825OKLAHOMA Medicaid and CHIP OREGON MedicaidWebsite: http://www.insureoklahoma.org Phone: 1-888-365-3742Website: http://healthcare.oregon.gov/Pages/index.aspxhttp://www.oregonhealthcare.gov/index-es.htmlPhone: 1-800-699-9075PENNSYLVANIA Medicaid and CHIP RHODE ISLAND Medicaid and CHIPWebsite:https://www.dhs.pa.gov/Services/Assistance/Pages/HIPP-Program.aspxPhone: 1-800-692-7462CHIP Website: Children's Health Insurance Program (CHIP)(pa.gov)CHIP Phone: 1-800-986-KIDS (5437)Website: http://www.eohhs.ri.gov/ Phone: 1-855-697-4347, or401-462-0311 (Direct Rite Share Line)SOUTH CAROLINA Medicaid SOUTH DAKOTA MedicaidWebsite: https://www.scdhhs.gov Phone: 1-888-549-0820Website: http://dss.sd.gov Phone: 1-888-828-0059TEXAS Medicaid UTAH Medicaid and CHIPWebsite: http://gethipptexas.com/ Phone: 1-800-440-0493Medicaid Website: https://medicaid.utah.gov/ CHIP Website: http://health.utah.gov/chip Phone: 1-877-543-7669VERMONT Medicaid VIRGINIA Medicaid and CHIPWebsite: Health Insurance Premium Payment (HIPP) ProgramDepartment of Vermont Health Access Phone: 1-800-250-8427Website: https://www.coverva.org/en/famis-select https://www.coverva.org/en/hippMedicaid/CHIP Phone: 1-800-432-5924

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WASHINGTON Medicaid WEST VIRGINIA Medicaid and CHIPWebsite: https://www.hca.wa.gov/Phone: 1-800-562-3022Website: https://dhhr.wv.gov/bms/http://mywvhipp.com/Medicaid Phone: 304-558-1700CHIP Toll-free phone: 1-855-MyWVHIPP (1-855-699-8447)WISCONSIN Medicaid and CHIP WYOMING MedicaidWebsite:https://www.dhs.wisconsin.gov/badgercareplus/p-10095.htm Phone: 1-800-362-3002Website: https://health.wyo.gov/healthcarefin/medicaid/programs-and-eligibility/Phone: 1-800-251-1269To see if any other states have added a premium assistance program since January 31, 2023, or for more information on specialenrollment rights, contact either:U.S. Department of LaborEmployee Benefits Security Administrationwww.dol.gov/agencies/ebsa1-866-444-EBSA (3272)U.S. Department of Health and Human Services Centers for Medicare & Medicaid Services www.cms.hhs.gov1-877-267-2323, Menu Option 4, Ext. 61565Paperwork Reduction Act StatementAccording to the Paperwork Reduction Act of 1995 (Pub. L. 104-13) (PRA), no persons are required to respond to a collection of information unlesssuch collection displays a valid Office of Management and Budget (OMB) control number. The Department notes that a Federal agency cannotconduct or sponsor a collection of information unless it is approved by OMB under the PRA, and displays a currently valid OMB control number, andthe public is not required to respond to a collection of information unless it displays a currently valid OMB control number. See 44 U.S.C. 3507. Also,notwithstanding any other provisions of law, no person shall be subject to penalty for failing to comply with a collection of information if the collectionof information does not display a currently valid OMB control number. See 44 U.S.C. 3512.The public reporting burden for this collection of information is estimated to average approximately seven minutes per respondent. Interested partiesare encouraged to send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions forreducing this burden, to the U.S. Department of Labor, Employee Benefits Security Administration, Office of Policy and Research, Attention: PRAClearance Officer, 200 Constitution Avenue, N.W., Room N-5718, Washington, DC 20210 or email ebsa.opr@dol.gov and reference the OMB ControlNumber 1210-0137.OMB Control Number 1210-0137 (expires 1/31/2026)

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Important Notice from EMA Engineering & Consulting, Inc. About YourPrescription Drug Coverage and MedicareIndividual creditable coverage disclosure noticePlease read this notice carefully and keep it where you can find it.This notice has information about your current prescription drug coverage with EMA Engineering & Consulting, Inc. (the "Company") in the EstesMcClure and Associates ERISA Health and Welfare Plan (the "Plan") and about your options under Medicare’s prescription drug coverage. Thisinformation can help you decide whether or not you want to join a Medicare drug plan. If you are considering joining, you should compare yourcurrent coverage, including which drugs are covered at what cost, with the coverage and costs of the plans offering Medicare prescription drugcoverage in your area. Information about where you can get help to make decisions about your prescription drug coverage is at the end of thisnotice.There are two important things you need to know about your current coverage and Medicare’s prescription drug coverage:1. Medicare prescription drug coverage became available in 2006 to everyone with Medicare. You can get this coverage if you join aMedicare Prescription Drug Plan or join a Medicare Advantage Plan (like an HMO or PPO) that offers prescription drug coverage. AllMedicare drug plans provide at least a standard level of coverage set by Medicare. Some plans may also offer more coverage for ahigher monthly premium. 2. The Company has been informed that the prescription drug coverage offered by the Plan is, on average for all plan participants,expected to pay out as much as standard Medicare prescription drug coverage pays and is therefore considered "CreditableCoverage". Because your existing coverage is Creditable Coverage, you can keep this coverage and not pay a higher premium (apenalty) if you later decide to join a Medicare drug plan.When Can You Join A Medicare Drug Plan?You can join a Medicare drug plan when you first become eligible for Medicare and each year from October 15th through December 7th.However, if you lose your current creditable prescription drug coverage, through no fault of your own, you will also be eligible for a two (2) monthSpecial Enrollment Period (SEP) to join a Medicare drug plan.What Happens To Your Current Coverage If You Decide to Join A Medicare Drug Plan?If you decide to join a Medicare drug plan, your current Plan coverage may be affected. If you opt to purchase a Medicare drug plan, the coverageunder the drug Plan may no longer be available. See pages 7- 9 of the CMS Disclosure of Creditable Coverage To Medicare Part D Eligible IndividualsGuidance (available at http://www.cms.hhs.gov/CreditableCoverage/), which outlines the prescription drug plan provisions/options that Medicareeligible individuals may have available to them when they become eligible for Medicare Part D.If you do decide to join a Medicare drug plan and drop your current Plan coverage, be aware that you and your dependents may not be able to getthis coverage back.Please contact your plan administrator if you have further questions.When Will You Pay A Higher Premium (Penalty) To Join A Medicare Drug Plan?You should also know that if you drop or lose your current coverage with the Plan and don't join a Medicare drug plan within 62 continuous days afteryour current coverage ends, you may pay a higher premium (a penalty) to join a Medicare drug plan later.If you go 63 continuous days or longer without creditable prescription drug coverage, your monthly premium may go up by at least 1% of theMedicare base beneficiary premium per month for every month that you did not have that coverage. For example, if you go nineteen months withoutcreditable coverage, your premium may consistently be at least 19% higher than the Medicare base beneficiary premium. You may have to pay thishigher premium (a penalty) as long as you have Medicare prescription drug coverage. In addition, you may have to wait until the following Novemberto join.For More Information About This Notice Or Your Current Prescription Drug Coverage Contact the Company Office for further information at:Cammy HensleyEMA Engineering & Consulting, Inc.328 S Broadway Ave Tyler , TX 75702000-000-0000chensley@estesmcclure.comNOTE: You will receive this notice annually. You will also get it before the next period you can join a Medicare drug plan, and if this coverage throughthe Plan changes. You also may request a copy of this notice at any time.For More Information About Your Options Under Medicare Prescription Drug CoverageMore detailed information about Medicare plans that offer prescription drug coverage is in the "Medicare & You" handbook. You'll get a copy of thehandbook in the mail every year from Medicare. You may also be contacted directly by Medicare drug plans.For more information about Medicare prescription drug coverage:Visit www.medicare.govCall your State Health Insurance Assistance Program (see the inside back cover of your copy of the "Medicare & You" handbook for theirtelephone number) for personalized helpCall 1-800-MEDICARE (1-800-633-4227). TTY users should call 1-877-486-2048.If you have limited income and resources, extra help paying for Medicare prescription drug coverage is available. For information about this extrahelp, visit Social Security on the web at www.socialsecurity.gov, or call them at 1-800-772-1213 (TTY 1-800-325-0778).Remember: Keep this Creditable Coverage notice. If you decide to join one of the Medicare drug plans, you may be required to provide a copy of thisnotice when you join to show whether or not you have maintained creditable coverage and, therefore, whether or not you are required to pay ahigher premium (a penalty).

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**HIPAA NOTICE OF PRIVACY PRACTICES**THIS NOTICE DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN GET ACCESS TO THISINFORMATION. PLEASE REVIEW IT CAREFULLY.PurposeThis notice is intended to inform you of the privacy practices followed by the Company’s group health Plan. It also explains the Federal privacy rightsafforded to you and the members of your family as Plan Participants covered under a group health plan.As a Plan sponsor we often need access to health information in order to perform Plan Administrator functions. We want to assure the PlanParticipants covered under our group health plan that we comply with Federal privacy laws and respect your right to privacy. We require all membersof our workforce and third parties that are provided access to health information to comply with the privacy practices outlined below.Uses and Disclosures of Health InformationHealthcare Operations. We use and disclose health information about you in order to perform Plan administration functions such as qualityassurance activities, resolution of internal grievances, and evaluating plan performance. For example, we review claims experience in order tounderstand utilization and to make plan design changes that are intended to control health care costs.Payment. We may also use or disclose identifiable health information about you without your written authorization in order to determine eligibilityfor benefits, seek reimbursement from a third party, or coordinate benefits with another health plan under which you are covered. For example, ahealthcare provider that provided treatment to you will provide us with your health information. We use that information to determine whether thoseservices are eligible for payment under our group health plan.Treatment. Although the law allows use and disclosure of your health information for purposes of treatment, as a Plan sponsor we generally do notneed to disclose your information for treatment purposes. Your physician or healthcare provider is required to provide you with an explanation of howthey use and share your health information for purposes of treatment, payment, and healthcare operations.As permitted or required by law. We may also use or disclose your health information without your written authorization for other reasons aspermitted by law. We are permitted by law to share information, subject to certain requirements, in order to communicate information on health-related benefits or services that may be of interest to you, respond to a court order, or provide information to further public health activities (e.g.,preventing the spread of disease) without your written authorization. We are also permitted to share health information during a corporaterestructuring such as an merger, sale, or acquisition. We will also disclose health information about you when required by law, for example, in orderto prevent serious harm to you or others.Pursuant to your Authorization. When required by law, we will ask for your written authorization before using or disclosing your identifiablehealth information. If you choose to sign an authorization to disclose information, you can later revoke that authorization to cease any future uses ordisclosures.Right to Inspect and Copy. In most cases, you have a right to inspect and copy the health information we maintain about you. If you requestcopies, we will charge you $0.05 (5 cents) for each page. Your request to inspect or review your health information must be submitted in writing tothe person listed below.Right to an Accounting of Disclosures. You have a right to receive a list of instances where we have disclosed health information about you forreasons other than treatment, payment, healthcare operations, or pursuant to your written authorization.Right to Amend. If you believe that information within our records is incorrect or missing, you have a right to request that we correct the incorrector missing information.Right to Request Restrictions. You may request in writing that we not use or disclose information for treatment, payment, or other administrativepurposes except when specifically authorized by you, when required by law, or in emergency circumstances. We will consider your request, but arenot legally obligated to agree to those restrictions.Right to Request Confidential Communications. You have a right to receive confidential communications containing your health information. Weare required to accommodate reasonable requests. For example, you may ask that we contact you at your place of employment or sendcommunications regarding treatment to an alternate address.Right to Receive a Paper Copy of this Notice. If you have agreed to accept this notice electronically, you also have a right to obtain a paper copyof this notice from us upon request. To obtain a paper copy of this notice, please contact the person listed below.Legal InformationThe Company is required by law to protect the privacy of your information, provide this notice about information practices, and follow the informationpractices that are described in this notice.We may change our policies at any time. Before we make a significant change in our policies, we will provide you with a revised copy of this notice.You can also request a copy of our current notice at any time. For more information about our privacy practices, contact the person listed below:EMA Engineering & Consulting, Inc.328 S Broadway Ave Tyler , TX 75702If you have any questions or complaints, please contact the Plan Administrator listed under the Article titled: "General Information About Our Plan".Filing a ComplaintIf you are concerned that we have violated your privacy rights, or you disagree with a decision we made about access to your records, you maycontact the person listed above. You also may send a written complaint to the U.S. Department of Health and Human Services; Office of Civil Rights.The person listed above can provide you with the appropriate address upon request or you may visit www.hhs.gov/ocr for further information.

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Employer Requirements for Distributing ERISA DocumentsThe Plan Administrator/Employer is responsible for preparing the Summary Plan Description ("SPD") and AFFIRMATIVELY DELIVERING it to certainpersons:Covered EmployeesTerminated Cobra ParticipantsParents or guardians of children covered under a qualified medical support orderDependents of a deceased participantGuardians of an incapacitated personAn employer should be prepared to prove it furnished the SPD in a way "reasonably calculated to ensure actual receipt" using a method "likely toresult in full distribution".I.E., first class mail, hand-delivery, and electronically, if the employees have access to computers in the workplace and can print a copy easily.Electronic Distribution of ERISA DocumentsEmployees with work-related computer accessThe employee has the ability to access documents at any location where they perform employment duties. Access to Employer’s electronicinformation system must be an integral part of their normal duties.Electronic materials prepared and furnished in accordance with applicable requirementsNotice is provided to each recipient when furnished, detailing the documentNotice advises participant of their rights to access the document and how to request a paper copyEmployer must take steps to ensure the electronic transmittal will result in actual receiptIf disclosure includes PHI, steps are taken to safeguard the confidentiality of the informationRequirements for Employees with Non-work related computer access or non-employeesMay include COBRA participants, dependents or disabled participants.Affirmative consent required; Pre-Consent must be obtained, which include details of types of document to be provided, right to withdrawconsent, including procedures and updating of information (new email), right to request a paper version and if any cost, and the hardware andsoftware requirements to access the electronic document.Pre-Consent statement can be sent electronically if have a reliable e-mail addressIf system hardware or software requirements change, a revised statement must be provided and consent from each individual must beobtained.If documents provided on Internet, Consent must be given in a manner that illustrates the individual’s ability to access the information alongwith a current email address.Employer must keep track of individual email addresses for delivery, the consents and actual receipt of emailed documents by recipients.These requirements along with the five steps outlined for Employees with work-related computer access above.ERISA Required Documents for ParticipantsSPD - Summary Plan DescriptionRestatement of SPD due to Plan ModificationsSBC - Summary of Benefits and CoverageSAR - Summary Annual ReportPlan DocumentsDocument Distribution InstructionsSPDTo Participants within 90 days of coverage on existing plan; within 120 days for new plan. Every 5years if plan amended or every 10 years if no changes made.Restatement of SPD To Participants no later than 210 days after end of the plan year in which change is adopted.SBCTo participants with enrollment materials, at renewal or reissue of coverage. Special enrollees no laterthan 90 days from enrollment. Otherwise, within 7 days of written request.SARTo participants within 9 months after plan year end if Employer is required to file Form 5500 for thebenefit plan.PLAN DOCUMENT Copies must be furnished no later than 30 days after written request.Other Group Health Plan NoticesThere are notices required under other provisions in ERISA (i.e., the Consolidated Omnibus Budget Reconciliation Act (COBRA), the Health InsurancePortability and Accountability Act (HIPAA), the Affordable Care Act, the Newborns’ and Mothers’ Health Protection Act (Newborns’ Act), and theWomen’s Health and Cancer Rights Act (WHCRA)). Some of these notices may be included in the SPD and others must be provided separately due tothe timeframes for when they are required to be provided.Please be sure to check for current laws and regulations on the reporting and disclosure provisions included in the publication on EBSA’s Website athttp://dol.gov/ebsa.

New Hire Orientation Flipbook

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