Risk Theory Benefits Guide : simplebooklet.com

Welcome To Your 2023 BenefitsJanuary 1, 2023 - December 31, 2023Risk Theory offers a competitive total rewards package that includes valuable and comprehensive benefits plans. Our goal is to provide employees with tools and resources to help with your decision-making and assist you in accessing care when you need it. Key to our commitment is our Benefits Concierge, Maria Clinkscales. She is available to answer benefits questions and to help direct you to the right resources.Maria can help with questions about the enrollment process, qualified life events, lost ID cards or claims.Maria Clinkscales,Benefits ConciergeBenefits@BrightlineDealer.com888-727-8124Mon – Fri, 8:00 AM – 4:30 PM CSTABOUT THE BENEFITS GUIDEThis Benefits Guide describes the highlights of the program in non-technical language. Your specific rights to benefits underthe plan are governed solely, and in every respect, by the official Plan Documents, and not information in the Guide. If there isany discrepancy between the description of the program elements as contained in this Guide and the official Plan Documents,the language of the official Plan Documents shall prevail as accurate. Some or all elements of the benefits program may bemodified in the future, at any time, to meet required regulations or otherwise as decided by the employer.If you and/or your dependent(s) have Medicare or will become eligible for Medicare in the next 12 months, a federal law gives you more choices about your prescription drug coverage. Please see REQUIRED NOTICES for more details.2 Welcome3 Benefits Overview4 Terms5 Eligibility6 Enrollment7 Medical and Rx8 Medical Rates and Sample ID Card9 Member Portal10 New Telehealth Vendor - Teladoc11 freshbenies Health Advocate12 Where to Access Care13 Dental14 Vision15 Life and AD&D, Voluntary Life16 Voluntary Disability17 EAP18 freshbenies Membership Packages19 Supplemental Benefits 20 New 401(k) Administrator – Transamerica21 Required Notices28 Important Contacts2

Page 3

We recognize that benefits are an important component of our employees’ overall compensation package. Each year Risk Theory strives to provide an array of benefit options so employees may customize the program specific to your wants and needs. Medical / Rx – Gravie Comfort and MagellanRxA comprehensive health program is a key component to help employees take care of their health. We offer two medical plans, Gravie Comfort plans, utilizing the Aetna Signature network. Our plans are designed to provide no cost coverage on some of the most common healthcare services. The pharmacy program, administered by MagellanRx, also provides no cost and lower cost options for your medication needs. Gravie will change Telehealth providers to Teladoc beginning January 1, 2023. Dental – The StandardTwo dental options are available accessing the Ameritas dental network. Both plans provide 100% preventive care coverage. The buy-up option offers a higher benefit maximum and includes child and adult orthodontia.Vision – The StandardThe vision plan is with the EyeMed Insight network and provides coverage for annual eye exams, eyeglasses and contact lenses. Basic Life and AD&D / Voluntary Life and AD&D – The StandardAll employees receive Basic Life and AD&D insurance up to two times annual earnings at no cost. You have the option to purchase additional coverage for yourself and your dependent(s).Disability Coverage – The StandardYou have the option of purchasing Short-Term Disability (STD) and/or Long-Term Disability (LTD) coverage. These benefits provide a percentage of income replacement while you are unable to work due to an accident, illness, or extended disability. Employee Assistance Program (EAP) –The StandardWhatever life throws at you big or small, our Employee Assistance Program is here for you. The confidential program provides master’s-level counselors 24/7, in addition to a variety of resources for you and your family.Voluntary Telehealth, Security, Pet - freshbeniesA voluntary healthcare package centered around Telehealth services – medical and behavioral health. Option to add on their Security Pack (ID Theft/Legal Savings) and/or Pet Pack (Pet Telehealth and savings network).Supplemental Coverages – Chubb These coverages are designed to supplement your benefits package based on your needs at discounted rates. Options include – Bundled Accident/Critical Illness, Hospital Indemnity, and Permanent Life Insurance with a Long-Term Care rider.401(k)Available through Transamerica.2023 Benefits OverviewDon’t forget the helpful resources available to you:Benefits Concierge, Maria Clinkscales Benefits@BrightlineDealer.com or 888-727-8124Health Advocate, Raven McFaddenRaven.McFadden@Alight.comor 800-513-1667 x8666 3

Page 4

Terms and DefinitionsBenefits ConciergeA resource for employees to answer questions related to enrollment, benefits, ID cards or logging into the insurance portals. Always a good starting point when employees need assistance. If more in-depth service related to claims, billing, or providers is needed, the Concierge will enlist assistance for the member from the Health Advocacy.CoinsuranceYour share of the costs of a covered medical service (typically after the deductible is met) calculated as a percent of the allowed amount for the service. For example, if your plan has a 30% coinsurance rate, the Carrier will pay 70% of the allowed amount while you pay 30% until you reach the Out-of-Pocket Maximum.CopaymentA fixed amount that you pay at the time of service. Copays are most common for emergency room, urgent care and prescription drugs. In some cases, you may be responsible for paying a copay as well as percentage of the remaining charges.DeductibleThe amount you pay before the insurance carrier starts sharing the expense of your medical care. Major medical expenses such as inpatient/outpatient surgeries, MRIs, and CT scans typically apply to the deductible.Embedded DeductibleThis only applies to employees who have dependents enrolled on their plans. In an Embedded deductible, no member of the family unit can satisfy more than the single deductible during the deductible period. Even though the family is subject to the family deductible as a whole, no one person can satisfy more than the single deductible.Explanation of Benefits (EOB)Commonly referred to as an "EOB". The EOB is an extremely useful document as it explains how the insurance carrier processed your claim. It shows the billed charges from the provider, the network discount applied, and what the resulting Negotiated Rate is. ( Provider Charge - Network Discount = Negotiated Rate ) It also shows whether the service was applied to your deductible or paid as a co-pay. It is not a bill, but merely an explanation of how the insurance carrier paid your claim.Health AdvocacyA valuable resource for employees who have escalated claims issues, billing problems or need detailed information on network providers. The Health Pro will analyze bills and EOBs, negotiate with providers, recommend lower cost drug options and will even make appointments for members.In-Network ProviderA provider who has a contract with your health insurer or plan to provide services to you at a discount and have agreed to accept reduced fees for services provided to plan members. Using in-network providers will cost you less money.Negotiated/Contracted RateWhen a Provider (doctor, facility, pharmacy or hospital) contracts with an insurance carrier, they are considered In-Network. Part of the contract states that the provider will accept a lower payment (lower than what they normally charge) from the insurance carrier as payment in full. This lower payment is the Negotiated Rate.Out-of-Pocket MaximumThe most you will pay for covered medical expenses during your deductible period and then coverage is 100% for the remainder of the year.Preferred Provider Organization (PPO)A PPO is a type of insurance network where you may choose to obtain care in or out of your network. If you choose to visit a "Preferred" or "In-Network" provider, your out-of-pocket expenses will be significantly less than if you visit a provider outside your network. Network providers agree to accept set, contracted rates as payment in full for their services in return for being part of the insurance carrier's Preferred Provider network.Preventive CareMedical treatments performed with the intention of preventing a health issue. For example, vaccinations and age-appropriate screenings are typically considered to be preventive.4

Page 5

Who is Eligible?Full-time employees who work 30 hours or more per week are eligible to enroll in the benefitsoutlined in this Guide. In addition, the following family members are eligible to participate:• Your legal spouse• Your eligible child(ren) up to age 26 for medical, dental or vision coverage (natural children,stepchildren, legally-adopted children, and child(ren) for whom you are the court-appointedguardian); other coverage may have different age limits.• Physically or mentally disabled children of any age who are incapable of self-support. Proof ofdisability may be requested.New hires: You will become eligible for benefits the 1stof the month following your date of hire. The benefitselected will be effective through December 31, 2023.Current employees:Open Enrollment occurs each year. Benefits elected during Open Enrollment will be effectiveJanuary 1, 2023 – December 31, 2023.How to Make Changes:Your elections are intended to remain in place until the next open enrollment. If you experience aqualified life event for which a change is needed, you must contact Human Resources within30daysof the qualified event.Qualified Life Events include:• Marriage, Divorce, Legal Separation• Birth or adoption of a child• Change in child’s dependent status• Death of a spouse, child or other qualified dependent• Change in employment status or a change in coverage under another employer-sponsored plan• Dependent loses eligibility due to agehttps://www.thebenefitsexpert.com/risktheoryEligibilityRisk Theory utilizes The Benefits Expert (TBX) as our enrollment partner. You will receive an emailfrom TBX with a link and detailed information on how to access the enrollment system. There arevideos and other support tools to help you make the right choices for you and your family.Before beginning enrollment, please have all pertinent information available for both yourself and anydependent(s) you want to enroll. Information such as dates of birth and social security numbers willbe required along with beneficiary designations. Upon entering the enrollment system, you will havean opportunity to add the dependents you want to be covered. Each benefit election is independent,meaning you can enroll dependents in certain benefits and not enroll them in other benefits.5

Page 6

https://www.thebenefitsexpert.com/risktheoryEnrollmentI am already enrolled and don’t want to make any changes.You must go into TBX and confirm your current elections for coverage to continue.I do not want any of the Risk Theory benefits offered to me.Please go into the system and decline those coverages and enter your beneficiary information on the Basic Life/AD&D coverage. Remember, all employees receive Basic Life/AD&D Insurance, Health Advocacy, and the EAP at no cost.Open enrollment is the one time you can make any change to your benefit elections• enroll yourself• add dependents, drop dependents• change your coveragesAll employees must go into the TBX system to enroll, make changes, and/or decline coverage.Log in to TBX: (https://www.thebenefitsexpert.com/risktheory)USER ID = SSN with no dashes and PIN = last four of SSN and last two of birth yearPlease note: Risk Theory does NOT require dependent documentation (birth certificate, marriage license, etc.) for enrollment purposes. You do not need to attach or upload these documents when enrolling in TBX. The system is mobile friendly so you may enroll on your computer, tablet or phone. You can do so at your convenience – 24 hours a day / 7 days a week.6

Page 7

The Gravie Comfort plans provide 100% coverage on some of the most common healthcare services. Two plan options are available, both accessing the Aetna Signature network. The deductible and out-of-pocket maximum are the same. All copays also count towards the out-of-pocket maximum. An individual will pay no more than the stated out-of-pocket maximum so long as they utilize Aetna network providers.How to Find a Provider: To locate an Aetna Signature Provider, go to www.aetna.com/asa or call 855-451-8365.Medical and Rx All benefits accumulate on a calendar year basis and start over each January 1st.Gravie Comfort $5,000Base Plan(You Pay)Gravie Comfort $3,000Buy-Up Plan(You Pay)Calendar Year Deductible(Individual/Family)The in-network deductible and out-of-pocket maximums are the sameThe in-network deductible and out-of-pocket maximums are the sameCoinsurance Percentage 0% 0%Out-of-Pocket Maximum -OOPM (Individual/Family)Includes deductible and copays$5,000 / $10,000then plan pays 100%$3,000 / $6,000then plan pays 100%Preventive Care No Cost – covered 100% No Cost – covered 100%Physician Office Visit(primary & specialist)No Cost – covered 100% No Cost – covered 100%Telehealth Visit No Cost – covered 100% No Cost – covered 100%Urgent Care Visit No Cost – covered 100% No Cost – covered 100%Emergency Room $250 Copay $250 CopayHospitalization No Cost after OOPM No Cost after OOPMSurgical Care No Cost after OOPM No Cost after OOPMGeneric Rx No Cost – covered 100% No Cost – covered 100%Preferred Brand Rx$75 Copay – Retail$150 Copay – Mail Order$75 Copay – Retail$150 Copay – Mail OrderNon-Preferred RxSpecialty RxNo Cost after OOPMNo Cost after OOPMNo Cost after OOPMNo Cost after OOPM7

Page 8

Page 9

Page 10

Page 11

Page 12

Where to Access CareWhen you need medical care, keep in mind that every type of facility has different cost structures. By utilizing virtual visits, convenience care or primary care providers, you can lower your out-of-pocket costs.Type of Facility Common issuesVirtual VisitA virtual visit allows you to see a doctor via your smartphone, tablet or computer.Bladder infections, allergies, bronchitis, coughs/colds, diarrhea, pink eye, rashes, seasonal flu, sore throat, feverConvenience Care ClinicVisit a convenience care clinic if you cannot see your regular doctor and your health issue is not urgent. These clinics are often inside stores. Common infections, strep throat, poison ivy, vaccinations, pregnancy tests, earachesPrimary Care PhysicianGo to a doctor’s office for preventive care. They can access your medical records, manage medications, and refer you to a specialist, if needed. Check-ups, preventive services, minor skin conditions, general health management, pregnancy, vaccinationsUrgent Care ClinicUrgent care is ideal for when you need care quickly, but it is not an emergency. Urgent care centers treat non-life-threatening issues. Strains, small cuts, minor burns, minor infections, minor broken bonesFree-Standing Emergency RoomFree- standing ER clinics treat most major injured, but not trauma or cardiac services. Often appear as an Urgent Care center, but if open 24 hours/day, typically that is considered a free-standing ER. Minor and major injuries, no trauma or cardiac services, serious medical conditions may require transfer to hospitalHospital Emergency RoomThe ER is for life-threatening or very serious conditions that require immediate care. This is also when to call 911. Large open wounds, sudden vision change, sudden weakness, major burns, spinal injuries, severe head injury, breathing difficulty, chest painFREEFREEFREEFREE$$$$$$$$12

Page 13

Dental benefits are offered through The Standard utilizing the Ameritas Network. Dental PPO plans allow you to choose the dentist you want; your costs will be less when you utilize a network dentist. The Base Plan has a $1,500 maximum benefit and has no coverage for orthodontia.The Buy-Up plan has a $2,500 maximum benefit and includes orthodontia coverage for both children and adults.All benefits accumulate on a calendar year basis and start over each January 1st.DentalPPO Dental PlansBase Plan(you pay)Buy-Up Plan(you pay)Calendar Year Deductible(Individual/Family)$50 / $150 $50 / $150Calendar Year Maximum Benefit (per person)$1,500 $2,500Preventive Services Exams, cleanings, sealants, xrays0% - no deductible 0% - no deductibleBasic Services Fillings, extractions, periodontics, endodontics20% after deductible 20% after deductibleMajor Services Crowns, bridges, root canals, surgical extractions50% after deductible 50% after deductibleOrthodontia Services Child and AdultNot Covered50% to $1,500lifetime orthodontia maximumReasonable & Customary for Out-of-Network Benefits90thpercentile reimbursement 90thpercentile reimbursementSemi-Monthly Deduction Base Plan Buy-Up PlanEmployee Only$5.00 $10.70Employee/Spouse$21.46 $32.53Employee/Child(ren)$22.34 $39.29Employee/Family$45.46 $67.79*Out-of-Network reimbursement is based on a negotiated fee schedule, which may result in higher out-of-pocket expenses if you choose a non-network provider.FIND A NETWORK PROVIDER: www.standard.com/servicesClick on FIND A DENTIST, Ameritas Classic PPO Network. Enter zip code and hit SEARCH13

Page 14

FIND A NETWORK PROVIDER: www.standard.com/servicesClick on FIND AN EYE DOCTOR, EyeMed Insight Network. Enter zip code and hit SEARCHVision insurance helps pay the cost of eye exams, and necessary lenses and frames, if prescribed. The Vision plan through The Standard utilizes the EyeMed Insight network. Benefits will be paid at a higher level when utilizing a provider in the EyeMed network. All benefits accumulate on a calendar year basis and start over each January 1st.VisionVision In-Network(you pay)Out-of-Network(reimbursement)Schedule for Exams (frequency)Once every 12 months Once every 12 monthsPayment Amount for Exams$10 copay Up to $35Schedule for Lenses or Contact Lenses (frequency)Once every 12 months Once every 12 monthsPayment Amount for LensesSingleBifocal Trifocal Standard Progressive $10 copay$10 copay$10 copayRefer to full summaryUp to $25Up to $40Up to $55N/AContact Lenses (in lieu of glasses) ConventionalDisposableMedically Necessary –(individuals whose vision cannot be corrected with glasses)$0 copay up to $130 Allowance$0 copay up to $130 Allowance$0 copay – paid in fullUp to $104Up to $104Up to $200Frames$0 copay up to $130 AllowanceUp to $65 Schedule for Frames (frequency)Once every 12 months Once every 12 monthsVision Cost Semi-Monthly DeductionEmployee Only$3.56Employee/Spouse$6.76Employee/Child(ren)$7.12Employee/Family$10.4614

Page 15

Risk Theory provides all full-time employees with Basic Life and AD&D coverage at no cost through The Standard equal to 2 times your base earnings to a maximum of $300,000. Base earnings do not include overtime or bonuses.If the loss of life is the result of an accident, your beneficiary will receive double payment under this policy. The dismemberment provision has a scheduled payment of benefits to you for bodily dismemberment, such as loss of an arm or foot, loss of eyesight or hearing. .Life and Accidental Death & DismembermentBasic Life BenefitLife and AD&DTwo times base earnings to amaximum of $300,000Age ReductionBy 35% at age 65By 50% at age 70Voluntary Life and AD&DYou may purchase Voluntary Life and AD&D for yourself, your spouse and/or your dependent child(ren). You must elect coverage for yourself in order to elect for any dependents. Optional Life is paid for via payroll deductions on an after-tax basis. During your new-hire enrollment period, you may elect Voluntary Life and AD&D up to the Guaranteed Issue amount. Additional coverage requires an Evidence of Insurability form (medical questions). For late entrants or to increase your benefit amount, an Evidence of Insurability form (medical questions) is required. Approval is subject to medical underwriting. Please see HR for information and the required form.Voluntary Life and AD&DEmployee Spouse Child(ren)Guarantee Issue $150,000 $25,000 $10,000Benefit Increments $10,000 $5,000Choice of $5,000 or $10,000Maximum Benefit $300,000 $100,000 $10,000Age ReductionBy 35% at age 65By 50% at age 70By 35% at age 66By 50% at age 70N/ABeneficiary DesignationYour beneficiary is the person who will receive your Life and AD&D insurance benefits in the event of your death.It is important that your beneficiary designation be clear so that there will be no questions as to your meaning.You can change your beneficiaries at any time during the year.15

Page 16

Disability insurance provides you with income protection should you become unable to work due to an injury or illness. With disability coverage, you receive a portion of your lost income. You may purchase Short Term Disability, Long Term Disability, or both. Voluntary Disability Short-Term DisabilityPercentage of Income Replaced 60% to $1,500 per weekElimination Period(before benefits begin)7 days for accident & illnessMaximum Benefits Duration Up to 180 daysPre-existing Limitations No Pre-Existing LimitationsLong-Term DisabilityPercentage of Income Replaced 60% to $10,000 per monthElimination Period(before benefits begin)180 daysMaximum Benefits Duration Up to the Social Security Normal Retirement AgePre-existing LimitationsPre-existing conditions are not covered for 12 months from your effective date.A pre-existing condition means any injury or sickness for which you incurred expenses, received medical treatment, care or services., including diagnostic measures, or took prescribed drugs or medicines within the 3 months immediately prior to your effective date.During your new-hire enrollment period, you may elect Short-Term or Long-Term Disability coverage without having to provide proof of good health. If you decline these coverages and wish to enroll later, you will be considered a late entrant.For Late Entrants: STD – During the first 12 months covered, there is a 60-day elimination period for disabilities resulting from pregnancy or illness.LTD – Late Entrants will be subject to medical underwriting; coverage may or may not be approved.16

Page 17

Page 18

Page 19

Risk Theory offers you and your family the option to purchase supplemental coverages to enhance your benefits package. Each policy allows you to you customize the benefit coverage amount so you can tailor a program that fits your needs.The Benefits Enhancer Bundle (BEB)The Chubb BEB combines an accident and critical illness policy into one offering. These coverages can help fill in the financial gaps created should you or your covered dependent(s) have a serious accident or face dealing with a critical illness. BEB pays cash directly to you regardless of other coverage you have. There are no restrictions on how your money can be used.A pre-existing condition (12/12) is not covered under the Critical Illness policy unless the date of diagnosis for such condition is at least 12 months after the covered person’s effective date. A pre-existing condition means a condition for which a covered person received medical advice or treatment within 12 months of their effective date.Covered conditions under the Critical Illness piece:● Alzheimer’s Disease● Amyotrophic Lateral Sclerosis (ALS)● Benign Brain Tumor● Cancer● Barcinoma In Situ (10%)● Breast Cancer (100%)● Coma● Coronary Artery Obstruction (50%)● End Stage Renewal Failure● Heart Attack● Major Organ Failure● Multiple Sclerosis● Skin Cancer ($250)● StrokeHospital Indemnity PlanChubb’s Hospital Indemnity plan pays money directly to you if you get hospitalized. The money is paid to you regardless of other coverage, and there are no restrictions on how you use your money. There are no pre-existing condition exclusions. LifeTime Benefit Term InsuranceCoverage provides a Permanent Life Insurance benefit with a Long Term Care rider. Your family can receive cash benefits paid directly to them upon your death. Cash benefits may also be paid directly to you while living to pay for Long Term Care expenses. During your new-hire enrollment period, you may elect these coverages without having to provide proof of good health. If you decline these coverages and wish to enroll later, you will be considered a late entrant and will be subject to medical underwriting; coverage may or may not be approved.Supplemental Benefits 19

Page 20

401(k) PlanIMPORTANT NEWS ABOUT YOUR RETIREMENT PLAN We’re excited about moving the retirement plan to a new recordkeeper, Transamerica, starting 12/23/2022. These changes will provide access to valuable new services and what we believe will be an improved retirement planning experience. In the coming weeks, you’ll have an opportunity to learn more about this retirement plan. If you’re eligible and not currently participating in the Risk Theory Management, LLC 401(k) Plan, you’ll have an opportunity to enroll. It’s a great way to invest in your future and start planning for the kind of retirement you deserve. HOW YOU MAY BENEFIT As your retirement plan provider, Transamerica offers access to a full array of investment options and services for your retirement plan, which includes the following benefits: • An enhanced online experience: You’ll have access to an easy-to-use website with interactive resources that can help you set smart goals, see how you’re doing on the road to retirement, and make changes to improve your chances of becoming retirement ready. The website is fully mobile-responsive, and you can use the same username and password to log in to the Transamerica Retirement App. • A comprehensive fund lineup and fee structure: The new program will offer investment options from major fund families that will enable you to diversify across asset classes, based on your personal profile. Whether you want to build your own investment mix or prefer a one-step solution, Transamerica has you covered. Please remember: Diversification can't guarantee a profit or protect you against a loss, so be sure to review your investments regularly. • Information and education to help you make decisions with confidence: You’ll get access to high-quality customer service and education that can help make retirement planning easier. Transamerica’s financial professionals can answer your questions and assist along the way as you strive toward your retirement goals. Important: The projections or other information generated by the engine regarding the likelihood of various investment outcomes are hypothetical, do not reflect actual investment results, and are not guarantees of future results. Results derived from the tool may vary with each use and over time. Please visit your plan website for more information regarding the criteria and methodology used, the engine’s limitations and key assumptions, and other important information.Descriptions of plan features and benefits are subject to the plan document, which will govern in case of any inconsistencies. This material was prepared for general distribution. It is being provided for informational purposes only and should not be viewed as an investment recommendation. If you need advice regarding your particular investment needs, contact your financial professional. Securities offered by Transamerica Investors Securities Corporation (TISC), member FINRA, 440 Mamaroneck Avenue, Harrison, NY10528. Investment advisory services are offered through Transamerica Retirement Advisors, LLC (TRA), registered investment advisor. All Transamerica companies identified are affiliated,but are not affiliated with your employer. 20

Page 21

Required NoticesThe Benefits Guide contains required notices for all participants in a group-sponsored health plan. The following notices are included in this Guide. Please review each notice to see how it may affect coverage for your or your family.Premium Conversion Plan – Illustrates how participation in this tax-savings plan can result in lower premiums deducted from pay for employee benefits.Medicare Part D Notice – Provides information about how your current prescription drug coverage under the health care plan is affected and your options for coverage once you become eligible for Medicare.Newborn and Mothers Health Protection Notice – Describes federal laws that govern benefits for hospital stays for mothers following the birth of a child. Women’s Health and Cancer Rights – Summarizes benefits available under your medical plan if you had or are going to have a mastectomy. Notice of Special Enrollment Rights – Explains when you can enroll in the healthcare plan due to special circumstances. 60-Day Special Enrollment Period - Describes a special 60-day timeframe to elect or discontinuecoverage.CHIP Notice – Provides information about Premium Assistance under Medicaid and the Children’s Health Insurance Program. 21

Page 22

The purpose of the Premium Conversion Plan is to allow you to purchase coverage with pre-tax dollars. The advantage of this plan is that you pay no federal taxes on the contributions you make. This means a higher take home pay for you than if you purchased these same benefits with after-tax dollars.Here is an example of the annual savings from a Premium Conversion Plan:Premium Conversion – Pre-Tax DeductionsWITH PRE-TAX WITHOUT PRE-TAXGross Annual SalaryGross Monthly Salary$50,000$4,167$50,000$4,167Pre-Tax Family Medical Plan Monthly Contributions- $1,026 $0Pre-Tax Family Dental PPO Contributions- $91 $0Taxable Monthly Income $3,050 $4,167FICA Tax (at 7.65%) - $233 - $319Federal Income Tax (at 15%)- $458 - $625Net Income $2,359 $3,223After Tax Family Medical Contributions $0 - $1,026After Tax Family Dental Contributions$0 - $91Take Home Pay $2,359 $2,106Monthly Diﬀerence: $253Annual Savings: $3,036Premium Conversion Participation RulesWith pre-tax contributions, you are required by the IRS to make all enrollment elections prospectively for the plan year and cannot change the elections until the following enrollment period unless you experience a qualiﬁed “life event” such as:● Change in employee’s legal marital status (marriage, divorce).● Change in number of tax dependents (birth, adoption, placement for adoption).● Termination or commencement of employment by the employee, spouse or dependent.● Change in the employee’s, spouse’s or dependent’s work schedule that would impact the individual’s eligibility for coverage.● Dependent satisﬁes or ceases to satisfy dependent eligibility requirements.● Change in residence or worksite of employee, spouse or dependent that would impact theindividual’s eligibility for coverage.● Signiﬁcant change in the health care cost for the employee or spouse attributable to the spouse’semployment.● HIPAA special enrollment rights (acquisition of new dependents or loss of other coverage).● Mid-year eligibility for, or loss of, Medicare or Medicaid.● Commencing or returning from unpaid leave, such as FMLA.● Spouse and Employee “mismatched” enrollment period.22

Page 23

Required NoticesMedicare Part D NoticeImportant Notice from Risk Theory About Your Prescription Drug Coverage and MedicareThis Notice Applies to You (or Dependent) ONLY if such person is (1) enrolled in a group medical plan offered by Risk Theory AND (2) eligible for 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 Risk Theory and about your options under Medicare’s prescription drug coverage. This information can help you decide whether or not you want to join a Medicare drug plan. If you are considering joining, you should compare your current coverage, including which drugs are covered at what cost, with the coverage and costs of the plans offering Medicare prescription drug coverage in your area. Information about where you can get help to make decisions about your prescription drug coverage is at the end of this notice.There are two important things you need to know about your current coverage and Medicare’s prescriptiondrug coverage: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 to 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) month Special 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 Risk Theory coverage will not be affected. IF you do decide to join a Medicare drug plan and drop your current Risk Theory coverage, be aware that you and your dependent(s) may not be able to get this coverage back.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 Risk Theory and don’t join a Medicare drug plan within 63 continuous days after your 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 the Medicare base beneficiary premium per month for every month that you did not have that coverage. For example, if you go nineteen months without creditable coverage, 1. Medicare prescription drug coverage became available in 2006 to everyone with Medicare. Youcan get this coverage if you join a Medicare Prescription Drug Plan or join a Medicare AdvantagePlan (like an HMO or PPO) that offers prescription drug coverage. All Medicare drug plansprovide at least a standard level of coverage set by Medicare. Some plans may also offer morecoverage for a higher monthly premium.2.Risk Theory has determined that the prescription drug coverage offered by the Risk TheoryEmployer Health Plan is, on average for all plan participants, expected to pay out as much asstandard Medicare prescription drug coverage pays and is therefore considered CreditableCoverage. Because your existing coverage is Creditable Coverage, you can keep this coverageand not pay a higher premium (a penalty) if you later decide to join a Medicare drug plan.23

Page 24

Required Noticesyour premium may consistently be at least 19% higher than the Medicare base beneficiary premium. You may have to pay this higher premium (a penalty) as long as you have Medicare prescription drug coverage. In addition, you may have to wait until the following October to join.For More Information About This Notice or Your Current Prescription Drug Coverage, contact the person listed below for further information. NOTE: You’ll get this notice each year. You will also get it before the next period you can join a Medicare drug plan, and if this coverage through Risk Theory 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 the handbook in the mail every year from Medicare. You may also becontacted directly by Medicare 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 ofthe “Medicare & You” handbook for their telephone number) for personalized help● Call 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 extra help, 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 this notice when you join to show whether or not you have maintained creditable coverage and, therefore, whether or not you are required to pay a higher premium (a penalty).Date:Name of Entity/Sender: Position/Office:Address:Phone Number:January 1, 2023Risk Theory, LLCMarcy Eller / HR15301 Dallas Parkway, Ste 500, Addison, TX 75001469-252-404224

Page 25

Required NoticesNEWBORN AND MOTHER HEALTH PROTECTION ACT NOTICEGroup health plans and health insurance issuers generally may not, under Federal law, restrict benefits for anyhospital length of stay in connection with childbirth for the mother or newborn child to less than 48 hoursfollowing a vaginal delivery, or less than 96 hours following a cesarean section.However, Federal law generally does not prohibit the mother’s or newborn’s attending provider, after consultingwith the mother, from discharging the mother or her newborn earlier than 48 hours (or 96 hours as applicable).In any case, plans and issuers may not, under Federal law, require that a provider obtain authorization fromthe plan or the insurance issuer for prescribing a length of stay not in excess of 48 hours (or 96 hours).WOMEN’S HEALTH AND CANCER RIGHTS ACTIf you have had or are going to have a mastectomy, you may be entitled to certain benefits under the Women’sHealth and Cancer Rights Act of 1998 (WHCRA). For individuals receiving mastectomy-related benefits, coveragewill be provided in a manner determined in consultation with the attending physician and the patient, for:● 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;● Prostheses; and● Treatment of physical complications of the mastectomy, including lymphedema.These benefits will be provided subject to the same deductibles and coinsurance applicable to other medicaland surgical benefits provided under this plan.NOTICE OF SPECIAL ENROLLMENT RIGHTSIf you are declining enrollment for yourself or your dependents (including your spouse) because of other healthinsurance or group health plan coverage, you may be able to enroll yourself and your dependents in this plan ifyou or your dependents lose eligibility for that other coverage (or if the employer stops contributing towardyour or your dependents’ other coverage). However, you must request enrollment within 30 days after your oryour dependents’ other coverage ends (or after the employer stops contributing toward the other coverage).In addition, if you have a new dependent as a result of marriage, birth, adoption, or placement for adoption,you may be able to enroll yourself and your dependents in Risk Theory medical coverage by contacting theBenefits Specialist to request enrollment within 30 days after the marriage, birth, adoption, or placement foradoption.60-DAY SPECIAL ENROLLMENT PERIODIf you are declining enrollment for yourself or your dependents (including your spouse) while coverage underMedicaid or a state Children’s Health Insurance Program (CHIP) is in effect, you may be able to enroll yourselfand your dependents in this plan if you or your dependents lose eligibility for that other coverage. However,you must request enrollment within 60 days after your or your dependents’ Medicaid or CHIP coverage ends. Ifyou or your dependents (including your spouse) become eligible for a state premium assistance subsidy fromMedicaid or a CHIP program with respect to coverage under this plan, you may be able to enroll yourself andyour dependents (including your spouse) in this plan. However, you must request enrollment within 60 daysafter you or your dependents become eligible for the premium assistance.25

Page 26

Page 27

Page 28

ContactsBelow is contact information for our benefits carriers and vendors. If needed, feel free to contact them directly or our Benefits Concierge, Maria Clinkscales. She is available to help with any questions or concerns.Important ContactsBenefits ConciergeMaria ClinkscalesBenefits@BrightlineDealer.com888-727-8124Medical, RxGravie (using Aetna Sig network)member.gravie.com/contact855-451-8365freshbeniesAlight AdvocacyHealth AdvocateRaven McFaddenRaven.McFadden@alight.com800-513-1667 x8666Dental, Vision, Life, Vol Life, STD, LTDThe Standardwww.standard.comGroup Life 800-628-8600 Group Disability 800-368-2859Group Dental or Vision800-547-9515Employee Assistance Program - EAPThe StandardHealthadvocate.com/standard3888-293-6948freshbeniesMembership Packageswww.freshbenies.com 877-412-3108Accident & Critical Illness, Hospital Indemnity,Lifetime Benefit TermChubbPolicyholder Centerwww.chubb.com855-241-9891401(k) Retirement AccountTransamericawww.mykplan.com800-695-7526Human ResourcesMarcy Ellermeller@risktheory.com469-252-404228

Risk Theory Benefits Guide

Page 1

Page 2