Spencer Ogden Internal Benefit Guide 111524 : simplebooklet.com

2025 Employee Benefits Guide | Page 2 WELCOME!Your Spencer Ogden benefits package is an important and significant part of your total compensation. This benefit guide has been prepared to summarize the benefit plans available to eligible employees. Please read this information carefully. This benefit guide is not intended to be comprehensive, so please refer to the plan documents pertaining to each plan for more information. If you have any questions not answered by this guide, or if you need assistance with your benefits, please contact Spencer Ogden by phone at 713-358-7928 or via email at askHRamericas@spencer-ogden.com.WHAT’S INSIDEOpen Enrollment3Eligibility4Medical Coverage at a Glance 5-6Virtual Visits7Health Savings Account (HSA)8Medical Flexible Spending Account (FSA)9Dependent Care Flexible Spending Account (DCFSA)10Dental Coverage at a Glance11Vision Coverage at a Glance 12Employer Paid and Supplemental Life and AD&D13Employer Paid and Voluntary Short-Term Disability 14Voluntary Long-Term Disability 15Employee Assistance Program (EAP)16Voluntary Benefits Offerings with UNUM17-18401(k) Plan19Wellness Program20-21 Pet Insurance22Common Coverage Questions and Solutions23Mental Healthcare: Ginger and Talkspace24-26Important Contacts27This document is an outline of coverage proposed by the carrier(s), based on information provided by your company. It does not include all of the terms, coverage, exclusions, limitations, and conditions of the actual contract language. The policies and contracts themselves must be read for those details. Policy forms for your reference will be made available upon request.The intent of this document is to provide you with general information regarding the status of, and/or potential concerns related to, your current employee benefits environment. It does not necessarily fully address all of your specific issues. It should not be construed as, nor is it intended to provide, legal advice. Questions regarding specific issues should be addressed by your general counsel or an attorney who specializes in this practice area. This Employee Benefits Guide highlights recent plan design changes and is intended to fully comply with the requirements under the Employee Retirement Income Security Act (“ERISA”) as a Summary of Material Modifications and should be kept with your most recent Summary Plan Description.

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2025 Employee Benefits Guide | Page 3 What do I need to do during Open Enrollment?1. Be on the look out for an email with a link to your Open Enrollment Portal with instructions on how to log in.2. Remember to adhere to Open Enrollment deadlines. 3. Contact your HR department should you have any questions or concerns. OPEN ENROLLMENTAnnual Open Enrollment!This is an Active Enrollment. All Spencer Ogden employees must review and select their benefit elections as well as confirm their beneficiaries. This will ensure that you and your loved ones are covered under the benefits that best fit your needs. During this open enrollment, it is important that all employees of Spencer Ogden enter the ADP Enrollment Portal to complete their elections. You may also take advantage of the ADP educationalvideo library in conjunction with this enrollment guide for help making your decisions. REMEMBER! The choices you make will stay in effect until December 31, 2025, unless you experience a life status change. (more details on page 5)What’s New in 2025?• Your Health Savings and Flexible Spending Accounts will move from Wex Inc. to Health Equity. • A Medical Flexible Spending Account option will be available to pair with your PPO Core and Buy-Up Plans.• UNUM will be the new carrier for Dental and Vision Coverage. • Your Dental Plan now offers an additional Buy Up Plan providing a new orthodontia benefit.• Your Vision plan now has a higher allowance for frames.• Basic Life and AD&D Insurance will be company paid for all eligible employees, regardless of Medical, Dental, or Vision enrollment.• Voluntary Accident, Critical Illness, and Hospital Indemnity coverage will be moving from MetLife to UNUM.• Spencer Ogden will also begin to offer Pet Insurance through UNUM. • Spousal Surcharge will apply to Medical Benefits.New For You: Enrollment Support• Spencer Ogden has partnered with UNUM to provide you with the resources to make informed decisions when it comes to your annual open enrollment. For questions regarding your benefits, plan information, and more, please schedule a call with an enrollment counselor by calling 855-559-6604 or by contacting your HR Team at askHRamericas@spencer-ogden.com.

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2025 Employee Benefits Guide | Page 4 Who is Eligible for Coverage?All full-time employees who are regularly scheduled to work 30 hours per week are eligible for benefits after 90 days of employment. Spencer Ogden also provides dependent coverage for the employee’s spouse, domestic partner and/or children, if any, under the Company’s group life and health insurance program as long as the employee has elected employee coverage within the benefit.Children are eligible for coverage up to age 26, regardless of student status, tax dependent status, residence or marital status. Dependent means:• Your spouse or domestic partner (Certification is required)• Certification is required for domestic partners to have access to Spencer Ogden benefit plans. • Please be advised that if your spouse or domestic partner chooses to enroll in Spencer Ogden’s benefits through you while they are eligible for coverage through their own employer, Spousal Surcharge will apply.• This charge is only applied to Medical Coverage• If your spouse is not eligible to receive coverage elsewhere, this charge does not apply to them.• Spousal surcharge requires an additional premium or contribution from an employee to pay for their spouse or domestic partners coverage.• Spousal surcharge is a pre-tax deduction meaning are made before federal income taxes, state income taxes (in most cases), and FICA taxes are calculated and deducted.• Children up to age 26• A child of any age who is medically certified as disabled and dependent on the parent for supportChild means:• Your natural child; or your legally adopted child, including a child for whom the employee is a party in a suit seeking adoption;• Your stepchild; or• A child for whom legal guardianship has been awarded to the employee or employee’s spouse.Making Enrollment Changes During the YearDuring each annual enrollment period, you will have the opportunity to review your benefit elections and make changes for the coming year, so in most cases, your benefit elections remain in effect for the entire plan year. Certain coverages allow limited changes to elections during the year. Under these benefits, you may only make changes to your elections during the year if you have a change in family status.Family status changes include: • Marriage or divorce• Gain or loss of an eligible dependent for reasons such as birth, adoption, court order, disability, death, marriage, or reaching the dependent child age limit• Changes in your spouse’s employment affecting benefit eligibility• Changes in your spouse’s benefit coverage with another employer that affects benefit eligibilityThe change to your benefit elections must be consistent with the change in family status. For example, if you gain a new dependent due to birth, you may change your benefit elections to coincide with that life status change. You have 31 days from the date of a family status change to turn in a completed enrollment change form to askHRramericas@spencer-ogden.com. Otherwise, you must wait until the next annual enrollment period to make a change to your elections. In most cases, your election will become effective the date of the qualified event. ELIGIBILITYMaking enrollment changes during the plan year? Know what your qualifying life events could be and notify HR within 31 days

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2025 Employee Benefits Guide | Page 5 Medical Contributions – Semi MonthlyBase HDHP (HSA) Core Plan Buy-up PlanEmployee Only:$0.00$41.48 $64.93Employee + Spouse:$273.68 $389.79 $441.40Employee + Child(ren):$223.92 $288.19 $331.59Employee + Family: $497.60 $680.05 $755.14Base HDHP (HSA) Core PPO Plan Buy–Up PPO PlanIn-Network In-Network In-NetworkDeductibles Individual Family $5,000$10,000$5,000$10,000$1,500$3,000Medical Out-of-Pocket Maximum(includes deductible and copays) Individual Family$7,500$15,000$6,350$12,700$5,000$10,000Routine Preventive CareCovered 100% Primary Care Copay80% after deductible$35 copay $25 copaySpecialist Copay80% after deductible$70 copay $50 copayVirtual Visits$50 full cost of visit$35 copay $25 copayInpatient Hospital Care80% after deductible80% after deductible Outpatient Hospital Care80% after deductible80% after deductible Urgent Care Center80% after deductible$75 copay Emergency Room80% after deductibleYou pay $250 Copay + 20% coinsuranceCopay waived if admitted Prescription Drugs - 31-Day SupplyCopay after deductible$15/$30/$65 $15/$30/$65 Mail Order Rx - 90 Day Supply2.5x copay after deductible2.5x copay Rx: Out-of-Pocked MaximumCombined with Medical$1,500 (Ind) / $3,000 (Fam)MEDICAL COVERAGE AT A GLANCEHow Does Your Medical Plan Work?In-network benefits are summarized below, and while out-of-network benefits are available, you pay less out-of-pocket if you visit contracted in-network providers with Cigna. Keep in mind that your health plan pays the allowed amount for services and supplies. In-network providers agree to accept the allowed amount as payment in full. When you use out-of-network providers, you must pay the difference between the allowed amount and the provider’s charge in addition to any deductibles and coinsurance amounts that may apply.You are responsible for all expenses until you have met your deductible. Then you share the cost of your care through coinsurance until you meet your out-of-pocket maximum for the year. You do not have to meet your deductible for in-network office visits and prescription drug copays, but they do count towards the out-of-pocket maximum.NOTE! Under the PPO plans, there are separate out-of-pocket maximums for medical expenses and prescription drugs. They do not cross-accumulate. Once you meet the Prescription Drug Out-of-Pocket Maximum, covered prescription drugs will be paid for by plan 100%.HDHPPrescriptions PPOComparing HDHP with PPOClick on the Following Links to Learn More:

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2025 Employee Benefits Guide | Page 6 About Your Medical CoverageWhen you elect coverage under the Spencer Ogden Plan you are covered with Cigna. Over the next few pages, you will be provided an overview of your benefits, along with many practical tips for taking advantage of what our plans have to offer so you can take control of your health and well-being.MEDICAL COVERAGE AT A GLANCEYour Medical Benefits...In Your HandsWith the myCigna mobile app, you can be connected to your medical benefits, even while you are on-the-go!Once you download the app, you can:• Search for in-network doctors and facilities• Find a nearby pharmacy or urgent care center• View your benefits• Download and view your member ID card• Call the Health Information Line• Review which family members are included on your plan• View claims status...and more!You can download the app by visiting www.mycigna.com, or directly from Google Play or the Apple App Store. One Guide Pre-Enrollment LineIf you have questions about anything regarding the medical plan before you enroll, feel free to reach out to Cigna’s pre-enrollment line 888-806-5094. 24/7 Health Information LineKnow before you go. Speak to a nurse who can help you understand and make informed decisions about health issues you are experiencing, at no extra cost. Get help to choose the right care in the right setting at the right time, whether it’s reviewing home treatment options, following up on a doctor’s appointment, or finding the nearest urgent care center in your plan's network. Just call the number on your Cigna ID card.Prescription Drugs Visit www.cigna.com/drug-list, select your drug list name - Advantage 3 Tier from the drop-down menu to find the most current list of covered prescriptions. For more information regarding specialty medications you may also call 800-351-3606. Explore home delivery options by visiting cigna.com/home-delivery-pharmacy or calling 800-285-4812.Coach by CignaThe Coach by Cigna app is like having a team of health coaches in thepalm of your hand. Using five integrated lifestyle areas - exercise, food,sleep, stress and weight, it helps you focus on what matters to you. Download the Coach by Cigna mobile app to find out more!How to find in-network providers and facilitiesVerify your doctors and the facilities that treat you are considered in-network.If you have not registered with mycigna.com, you can find a list of providers in-network by visiting www.cigna.com and begin your network search by the Open Access Plus Network or by calling 866-494-2111.Click on this video to learn about Key Insurance Terms

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2025 Employee Benefits Guide | Page 8 Health Savings AccountA Health Savings Account (HSA) allows employees enrolled in the High Deductible Health Plan (HDHP) to set aside money pre-tax to pay for health care expenses , meaning before federal income taxes, state income taxes (in most cases), and FICA taxes are calculated and deducted (Medical / Dental / Vision). The money in an HSA can be invested and unused money in the HSA is not forfeited at the end of the year. Also, your HSA is yours to keep, meaning you can take it with you, even if you change jobs or retire. HSA contribution limits are determined on a calendar year basis. In 2025, the maximum amount the IRS allows you to contribute to your HSA annual is $4,300 for individual coverage and $8,550 for family coverage. Individuals aged 55 and older may also contribute an additional $1,000 per year in catch-up contributions. Please visit www.healthequity.com/login to access your account.Note: With an HSA, you can only use the funds that are available in your account at point of purchase. If you do not have enough money in your account to pay for eligible expenses, you will need to pay for the expenses by other means. However, once the money is in your account, you can withdraw the amount you paid and reimburse yourself. You can sign up for both HSA and DCFSA without creating any conflict of benefits. Click on the video below to learn moreTo find more information of a complete list of eligible expenses for your Health Savings account, visit www.healthequity.com. HealthEquity also has an HSA health plan calculator to help you estimate what you may need to contribute to a given year if you are switching from a traditional plan

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2025 Employee Benefits Guide | Page 9 Medical Flexible Spending AccountA Medical Flexible Spending Account (FSA) is available to you through the PPO Medical Plan. This account allows you to set aside tax-free dollars to pay for many medical, prescription drug, dental, and vision expense. In 2025, the maximum annual contribution amount for Spencer Ogden employees is $1,200. You can be reimbursed up to the total amount you elected to contribute for the plan year, regardless of how much you have contributed at that time. This means you do not need to wait for the money to be in your account before you use it. You are not required to have any other group health coverage to participate in a Medical FSA. Please visit www.healthequity.com/login to access your account.Note: Medical FSA is subject to the Use-it-or-Lose-it IRS rule. Expenses occurred between January 1, 2025, through December 31, 2025, are eligible for reimbursement. Be sure to estimate your needs conservatively. You can sign up for both the Medical Flexible Spending Account and Dependent Care Flexible Spending account without any conflict.Click on the video below to learn more

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2025 Employee Benefits Guide | Page 10 A Dependent Care Flexible Spending Account (DCFSA) allows you to have pre-tax money deducted from your paycheck to pay for dependent care costs, meaning before federal income taxes, state income taxes (in most cases), and FICA taxes are calculated and deducted. Since contributions are made through payroll deductions with pre-tax dollars, you decrease your taxable income and increase your take home pay by taking advantage of this benefit. A Dependent Care FSA pays for daycare for a dependent child under age 13 or the care of a disabled spouse or dependent of any age. You decide how much to contribute, up to $5,000 per year, per household, combined. To be eligible to use the account, you (and your spouse, if married) must work outside the home.To utilize a Dependent Care Flexible Spending Account (DCFSA), you (and your spouse if filing jointly) must be working or looking for work during the year as defined by the Internal Revenue Service (IRS). Or if your spouse is considered a full-time student (i.e., enrolled at an educational organization during each of five calendar months in the taxable year), or your spouse is physically or mentally incapable of self-care and lived with you for more than half the year. Eligible expenses for a Dependent Care FSA include adult day care center, babysitters, before and after school programs, childcare, day camps, daycare centers, household employee whose services include care of a qualifying person, nanny expenses, and more. How do I submit a claim? 1.Log into your account via www.healthequity.com/login 2.Click Reimburse Me.3.Enter payment information and select Submit Claim4.Upload digital copies of your receipts and documentation.Here's how to submit a Pay My Provider claim.1.Log into your account via www.healthequity.com/login 2.Click Pay Provider.3.Enter payment information and select Submit Claim.4.Upload digital copies of your receipts and documentation.Note: DCFSA is subject to the Use-it-or-Lose-it IRS rule. Expenses occurred between January 1 and December 31, 2025, are eligible for reimbursement. Be sure to estimate your needs conservatively. Dependent Care Flexible Spending AccountClick on the video below to learn more

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2025 Employee Benefits Guide | Page 11 DENTAL COVERAGE AT A GLANCEOut-of-network dental benefits are paid at the 90th percentile of the usual and customary charges, and you could be balance-billed by your provider.Your dental benefits are provided by UNUM. You may see any provider that you choose, but visiting an in-network provider will help you reduce your out-of-pocket expenses due to the contracted rates. To find an in-network providers, visit www.unumdentalcare.com. Benefit highlights are below. Check the plan documents for more details about specific procedure coverage levels. DentalPPO Base Plan PPO Buy-Up PlanDeductible (Individual / Family)$50 / $150 $50 / $150Annual Benefit Maximum $1,000 (per covered member) $2,000 (per covered member)Preventive Services(Oral Examinations, x-rays and cleanings)100% (deductible waived) 100% (deductible waived)Basic Services(Palliative treatment, simple extractions, general anesthesia)80% 80%Major Services(Endodontics, periodontics, surgical exactions, crowns, implants)50% 50%Orthodontia (Adult and Child)Not Available 50% up to $2,000 Lifetime MaxDental Base Plan – Semi Monthly Dental Buy-Up Plan – Semi MonthlyEmployee Only:$0.00 $4.95Employee + Spouse:$11.94 $21.54Employee + Child(ren):$19.36 $31.77Employee + Family:$35.10 $53.63Spencer Ogden employee dental coverage contributions will be deducted from their paychecks on a pre-tax basis, meaning before federal income taxes, state income taxes (in most cases), and FICA taxes are calculated and deducted.Internal Revenue Code (I.R.C.) Section 125 defines which dependents are eligible for pre-tax deductions, and while domestic partners are eligible for benefits with Spencer Ogden, these dependents do not meet the definition of a tax dependent, so the domestic partner’s portion of the contributions for medical, dental and vision coverage must be made on a post-tax basis.Members who take care of their teeth but only use part of their annual maximum benefit during a benefit period are rewarded with extra benefits in future years! Carryover benefits will be accrued and stored in the insured’s carryover account to be used in the next benefit year. Policy/Certificate Limits:PPO Base Plan PPO Buy-Up PlanCarryover Benefit$250 $400Threshold Limit$500 $800Carryover account limit$1,000 $1,500Click on the video to learn more

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2025 Employee Benefits Guide | Page 12 VISION COVERAGE AT A GLANCEOut-of-network vision benefits are subject to a reimbursement schedule. VisionIn-Network (EyeMed)Eye Exam (1 per 12 months)$10Retinal Imaging BenefitUp to $39Standard Plastic Lenses (1 per 12 months)Single VisionBifocalTrifocalLenticularStandard Progressive$25 copay$25 copay$25 copay$25 copay$90 copayPremium Progressive LensPremium Progressive Tier 1 Premium Progressive Tier 2 Premium Progressive Tier 3 Premium Progressive Tier 4$10 copay$120 copay$135 copay$90 copay (80% charge of charge less than $120 allowance)Lens Options – Polycarbonate Options(under age 19)CoveredFrames - Every 24 Months 100% Up to $150 retail allowanceContacts - Every 12 Months (in lieu of lenses and frames)ElectiveMedically NecessaryUp to $150 allowanceCoveredVision Contributions – Semi MonthlyEmployee Only:$0.00Employee + Spouse:$2.15Employee + Child(ren):$2.69Employee + Family:$5.71Spencer Ogden employee vision coverage contributions will be deducted from their paychecks on a pre-tax basis, meaning before federal income taxes, state income taxes (in most cases), and FICA taxes are calculated and deducted.Internal Revenue Code (I.R.C.) Section 125 defines which dependents are eligible for pre-tax deductions, and while domestic partners are eligible for benefits with Spencer Ogden, these dependents do not meet the definition of a tax dependent, so the domestic partner’s portion of the contributions for medical, dental and vision coverage must be made on a post-tax basis.Click on the video to learn moreYour vision benefits are provided by UNUM. You may see any provider that you choose, but visiting an in-network provider will help you reduce your out-of-pocket expenses due to the contracted rates. To find an in-network providers, visit www.unumvisioncare.com. Benefit highlights are below. Check the plan documents for more details about specific procedure coverage levels.

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2025 Employee Benefits Guide | Page 13 EMPLOYER PAID BASIC LIFE AND AD&D INSURANCESpencer Ogden provides a Basic Life and AD&D benefit to all regular full-time employees. The Life insurance benefit will be paid to your designated beneficiary in the event of death while covered under the plan. The AD&D benefit will be paid in the event of a loss of life or qualifying dismemberment while covered under the plan. Plans are provided by Unum.Basic Life/AD&D BenefitLife Amount AD&D Benefit$25,000 Benefit $25,000Age Reductions To 65% at age 65; To 50% of original at age 70SUPPLEMENTAL LIFE AND AD&D INSURANCEYou have the option to purchase supplemental life insurance coverage. Supplemental life insurance provides a benefit to your beneficiary in the event of your death while covered under the plan. The AD&D benefit is paid in the event of a loss of life or qualifying dismemberment by accident while covered under the plan. Employee Supplemental Life BenefitBenefit Maximum$10,000 increments up to $300,000 or 5x Basic Annual EarningsGuarantee Issue Limit$100,000 at initial new hire enrollment only*Benefit DurationEnds at employee’s retirementAge ReductionsTo 65% of original at age 65; To 50% of original at age 70.Spouse Supplemental Life BenefitBenefit Maximum$5,000 increments up to $50,000 (not to exceed 50% of employee benefit).Guarantee Issue Limit$50,000 at initial new hire enrollment only*Benefit DurationEnds at employee’s retirementAge ReductionsTo 65% of original at age 65; To 50% of original at age 70.Monthly Supplemental Life Rates (Employee and Spouse) Including AD&D *New hire employees and spouses and domestic partners can elect the Guarantee Issue without Evidence of Insurability (EOI) as long as they elect within their first 30 days. During open enrollment, employees can increase their current election by $10,000 and their spouse election by $5,000 up to the Guarantee Issue without providing EOI. EOIs are required for any changes above this amount or if coverage was not elected when you first became eligible.Age< 2425-2930-3435-3940-4445-4950-5455-5960-6465-6970-7475+Rate**:(Per $1,000 of coverage)$0.090$0.088$0.108$0.149$0.207$0.327$0.488$0.701$0.916$1.290$2.134$7.123Voluntary Child Life (Age 14 days-26 Years)(birth to 14 days-$1000)Rate Flat $10,000 $0.250**The above Employee rates include AD&D. Anyone changing age bands during the plan year will have their rate increase on January 1st.If you leave Spencer Ogden and want to convert your life insurance to an individual plan, please contact UNUM.

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2025 Employee Benefits Guide | Page 14 EMPLOYER PAID AND VOLUNTARY SHORT TERM DISABILITYSpencer Ogden provides employer paid Short Term disability through Unum to all regular full-time employees who enroll in Medical, Dental or Vision coverage. If you are not enrolled in medical, dental, or vision, Spencer Ogden gives you the option of selecting a voluntary short term disability plan. Rates for the voluntary plan are shown below. Please refer to your summary plan description for additional details regarding this benefit.Employer Paid Short Term Disability Insurance - UNUMWeekly Benefit 60% of your weekly earnings Benefit Maximum $1,000 per weekElimination Period 30 days for injury or sicknessMaximum Benefit Duration Up to 9 weeksPre-Existing Condition Limit NoneVoluntary Short Term Disability Insurance - UNUMWeekly Benefit 60% of your weekly earnings Benefit Maximum $1,000 per weekElimination Period 30 days for injury or sicknessMaximum Benefit Duration Up to 9 weeksPre-Existing Condition Limit 3/12The Unum Mobile AppNeed to file a claim or check on the status of payment? Use the Unum Customer mobile app to help manage your Disability benefits.With this free app you can submit documents, register for and manage direct deposit, verify your personal information or access Unum’s contact center. The app is available for Apple and Android devices.Additionally, you can call UNUM at 866-679-3054 or visit their website at www.unum.com for more support.Age< 25 25-29 30-34 35-39 40-44 45-49 50-54 55-59 60-64 65+Rate**:(Per $10 of coverage)$0.099 $0.186 $0.249 $0.212 $0.190 $0.213 $0.285 $0.448 $0.576 $0.698Disability Insurance is insurance that pays you a benefit in the event you become ill or injured in a non-work-related event and are unable to perform the functions of your job. Short Term Disability insurance replaces a portion of your income for a short period of time if you are unable to return to work. The amount of money you are able to receive through disability may be offset by other sources of income. This benefit is taxable if you do not pay the premiums.What is Short Term Disability Insurance?What is a Pre-Existing Condition Limit?A pre-existing condition is one for which you have seen a medical practitioner or taken medication for a diagnosed condition 12 months prior to your coverage effective date. Unum will not pay long term disability benefits for any disability resulting directly or indirectly from a condition existing 12 months prior to your coverage start date during the first 24 months you are insured under the plan.

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2025 Employee Benefits Guide | Page 15 VOLUNTARY LONG TERM DISABILITYAll benefit-eligible employees have the opportunity to purchase voluntary Long Term Disability insurance through Unum. A brief summary of benefits and rates are below. Please refer to your certificate of coverage for additional details regarding this benefit.Voluntary Long Term Disability Insurance - UNUMMonthly Benefit 60% of your monthly earningsBenefit Maximum $6,000 per monthOwn Occupation Period 24 monthsElimination Period 90 daysMaximum Benefit DurationUp to Social Security Normal Retirement AgePre-existing condition limit 3/12Age< 25 25-29 30-34 35-39 40-44 45-49 50-54 55-59 60-64 65-69 70+Rate**:(Per $100 of coverage)$0.120$0.180$0.310$0.500$0.840$1.170$1.530$1.870$1.840$1.340$1.070The Unum Mobile AppNeed to file a claim or check on the status of payment? Use the Unum Customer mobile app to help manage your Disability benefits.With this free app you can submit documents, register for and manage direct deposit, verify your personal information or access Unum’s contact center. The app is available for Apple and Android devices.Additionally, you can call UNUM at 866-679-3054 or visit their website at www.unum.com for more support.What is Long Term Disability Insurance?A pre-existing condition is one for which you have seen a medical practitioner or taken medication for a diagnosed condition 12 months prior to your coverage effective date. Unum will not pay long term disability benefits for any disability resulting directly or indirectly from a condition existing 12 months prior to your coverage start date during the first 24 months you are insured under the plan. What is a Pre-Existing Condition Limit?Disability Insurance is insurance that pays you a benefit in the event you become ill or injured in a non-work-related event and are unable to perform the functions of your job. If your injury or illness lasts an extended period of time, you may be eligible for Long Term Disability Insurance. Certain restrictions will apply. The amount of money you are able to receive through disability may be offset by other sources of income. This benefit is taxable if you do not pay the premiums.Click on the videos below to learn more

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2025 Employee Benefits Guide | Page 16 Your Employee Assistance Program through Health Advocate provides confidential assistance. Your EAP is designed to help you lead a happier and more productive life at home and at work. You will have confidential access to a licensed professional counselor who can help you. This benefit is available at no cost to you.EMPLOYEE ASSISTANCE PROGRAM (EAP)• Family concerns• Relationships• Stress• Anxiety• Depression• GriefA Licensed Professional Counselor can help you with:• Child/Elder Care• Legal Questions• Identity Theft• Financial ServicesAsk our specialists about: Who is Covered?Health Advocate’s EAP services are available to all eligible employees, their spouses or domestic partners, dependent children, parents and parents-in-law.How do I Access the EAP?• Toll Free 24/7 866-799-2485 (multi-lingual)• Email: answers@HealthAdvocate.com• Web: HealthAdvocate.com/membersWork/Life BalanceYou can also reach out to a specialist for help with balancing work and life issues. Just call and one of our specialists can answer your questions and help you find resources in your community.Help is easy to access:• Licensed Professional Counselor: Up to 3 one-hour, in-person or via phone per issue per year. • Legal Attorney Consultation: One half-hour phone or in-person consultation, with 25% discount on standard fees if retained.• Certified Financial Specialist: One half-hour phone or in-person consultation per issue, no limit on number of matters addressed.• Online resources and planning tools are availableTravel AssistanceAssist America, Inc. provides help should you experience an emergency while away from home. Whether you’re traveling for business or personal reasons, Unum’s worldwide emergency travel assistance program goes with you. Help is just a phone call away, 24 hours a day, if you, your spouse or your dependent children need immediate assistance anywhere in the world. Call 800-872-1414 for more information. You may also download the Assist America mobile app.Services are available for simple to extreme emergencies:• Help replacing lost prescriptions and passports• Referrals to Western-trained, English-speaking medical providers• Hospital admission assistance• Emergency medical evacuation

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2025 Employee Benefits Guide | Page 17 Voluntary Plans through UNUMUnum – With Unum, the plan offered provides payments to you in addition to any other insurance payments you may receive. You can choose how to spend your payments as the money is paid directly to you rather than to a doctor or hospital. Here are just some of the covered events/services, along with the monthly costs. Please look for greater detail and plan summary on the ADP enrollment platform.Accident InsuranceClick to find out if Accident Insurance is right for you.Benefit Type Benefit AmountEmergency Care Treatment (limited 1 per accident)$100Physician Office Visit – including urgent care (limit 1 per accident)$75Ground Ambulance $300Air Ambulance $1,000Hospitalization Admission (1 per accident)$1,000Intensive Care Unit Stay (1 stay per accident)$300 per dayFractures Skull Depressed $4,500Hip or Thigh $3,375Upper Arm $675Shoulder or Collarbone $450Leg $1,350Ankle $450Foot $450Hand / Wrist $500Monthly RatesEmployee Only $11.83Employee + Spouse $20.93Employee + Child(ren) $26.20Family $35.30

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2025 Employee Benefits Guide | Page 18 Voluntary Plans through UnumUnum – With Unum, the plan offered provides payments to you in addition to any other insurance payments you may receive. You can choose how to spend your payments as the money is paid directly to you rather than to a doctor or hospital. Here are just some of the covered events/services, along with the monthly costs. Please look for greater detail and plan summary on the ADP enrollment platform.Hospital IndemnityBenefit Type Benefit AmountAdmission (1 day per year) $2,000Admission – Hospital ICU (1 day per year) $1,000Daily Stay – Hospital ICU (per day up to 30 days) $100Daily Stay (per day to 365 days) $100Short Stay (1 day per year) $250Monthly RatesEmployee Only $29.62Employee + Spouse $62.93Employee + Child(ren) $41.14Employee + Family $74.45Unum – Critical IllnessClick to find out if Critical Illness is right for you.Click to find out if Hospital Indemnity is right for you.Critical Illness Insurance is a benefit that may help cover expenses that are not covered by your core medical plan. You plan pays a lump sum benefit upon the first verified diagnosis of a covered condition. There are three different lump sum amounts you can sign up for $10K, $20K, or $30K worth of election coverage for yourself, spouse, or children. The rates are age banded, and your monthly premium will depend on who you want to cover. Please look for greater detail and plan summary on the ADP enrollment platform. Spouses can only get 50% of the employee coverage amount as long as you have purchased coverage for yourself. Children from live birth to age 26 are automatically covered at no extra cost. Their coverage amount is 50% of yours. They are covered for the same illnesses plus these specific childhood conditions: cerebral palsy, cleft lip or palate, cystic fibrosis, Down syndrome, spina bifida, type 1 diabetes, sickle cell anemia and congenital heart disease. The diagnosis must occur after the child’s coverage effective date.

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2025 Employee Benefits Guide | Page 19 401(k) PLANAs an employee of Spencer Ogden, you are also able to participate in our 401(k) plan, which includes company match administered through ADP. You can access your 401(k) plan by visiting www.mykplan.com using your ADP login credentials. You will receive a welcome letter at your residence address from ADP with your personal identification number. We may also send information about the plan via email with an entry code to allow you to enroll prior to receipt of your PIN. If you have not received information and need assistance, please contact askHRamericas@spencer-ogden.com Entry into the plan is continually available; however, the earliest entry is the first of the month following your date of hire. Your deduction start date is dependent on the date of enrollment.Some Benefits of a 401(k) Plan are: • Traditional 401(k) Plan contributions can reduce your taxable income in the year that you make them. • A 401(k)-employer match can help you grow your account more quickly. • Taxes and Penalties apply on non qualifying distributions if you withdraw funds from your 401(k) before you turn 59 and a half. 2025 Contribution LimitsIn 2025, your 401(k) Contribution Amounts are as follows: • $23,500• Participants who are age 50+; or who will attain age 50 anytime during the calendar year, can make catch up contributions up to the 2025 plan year max of $7,500.

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Get started on a healthier future today.The Cigna HealthcareSM Wellness Experience is included in your health plan, at no additional cost to you. We’ll help you make small, everyday changes for your well-being and earn up to $300 in rewards along the way. Visit myCigna.com® or the myCigna® app to enroll in the experience today.Engage in activities that fit your interests. With the Cigna Healthcare Wellness Experience you can learn from experts on how to get more active, eat healthier, sleep better and manage life’s challenges. Here are just some of the features you’ll discover: Daily content cards. Every day, you’ll receive two new tips to help you live well. We’ll make sure they’re about the areas that interest you the most. In fact, the more you customize your profile, the more relevant they’ll be. Healthy habits. Within the experience, you can track the daily wellness behaviors you would like to focus on. Being more mindful of certain behaviors will help you make small, everyday changes that will lead to big results.Digital coaching. Journeys® personalized digital coaching gives you small, achievable steps that allow you to “try on” and build healthy habits that stick.Well-being challenges. Challenge friends to create new habits with some healthy competition. For 2025, Spencer Ogden will be revamping our Wellness Programs! Wellness Program initiatives will be announced throughout the year. Some of our wellness program initiatives will be available to all Spencer Ogden employees. Whereas other programs are only available to employees who are enrolled in our medical health insurance benefits plans. Specifically, for those who are enrolled in the Cigna Medical Benefit Plan, you can participate in the Cigna Healthcare Wellness Experience. With the Points and Levels design, employees earn points as they complete eligible actions, unlocking up to four levels with increasing rewards that total up to $300 in Wellness Cash! You can redeem your Wellness Cash for gift cards or donations to charity. You can also browse the Wellness Store for wellness products, fitness accessories and more. Contact your HR Team or CCS Team for more information.Wellness Program

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Personalize your journey to wellness.We’ll help you begin to make changes for your well-being and focus on the areas you want to improve the most.Focus on what matters to you. This experience lets you set goals for yourself and select the areas where you’d like to devote the most attention. Get a snapshot of your health. Complete a health assessment, where you’ll answer questions about your current health status and wellness habits. Once completed, you’ll see your health score, learn about possible health risks and get practical tips to help you maintain and even improve your well-being. Get connected. Integrate with your Apple Watch®, Fitbit® and many other fitness tracking apps and devices, so you get credit for all your activity.Share the wellness. You can invite up to 10 friends and family members to enjoy access to this experience — for free!Check out this video to see a preview of your wellness experience.Let's make healthy choices, be well together and live better every day.Earn rewards by making healthy decisions.Getting healthy is now even more rewarding. Healthy activities — such as completing a health assessment or digital coaching journey — can not only improve your well-being but also earn you up to $300 in Wellness Cash! You can redeem your Wellness Cash for gift cards or donations to charity. You can also browse the Wellness Store for wellness products, fitness accessories and more. To see a list of qualifying activities, go to Rewards > How to Earn.Visit myCigna.com or download the myCigna® app today to set up your profile. Simply select the Wellness tab, then click “Get Started” to enroll. Wellness Program

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2025 Employee Benefits Guide | Page 23 COMMON COVERAGE QUESTIONS & SOLUTIONSLearn about your options now, so you’ll know where to go!Mental Health and Stress Management Use the convenience of Telehealth 24/7The importance of preventive careAll of Spencer Ogden’s Medical Plan options cover in-network preventive careA close up of a logoDescription automatically generatedGood access to healthcare can improve your quality of life by providing preventive care, early treatment of health problems, and managing chronic conditions. There are several resources available to you through our coverage with Cigna. Below we have short videos outlining some common coverage questions we get and want to align you with the proper solutions.

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2025 Employee Benefits Guide | Page 27 Benefit Carrier Group Number Phone Number and WebsiteMedical Cigna 00631040www.mycigna.com866-494-2111 DentalUNUM973286www.unumdentalcare.com888-400-9304VisionUNUM973286www.unumvisioncare.com888-400-9304Virtual Visits MDLIVE 00631040www.mycigna.com 888-726-3171Life and AD&DUNUM 694236www.unum.com866-679-3054Voluntary Life and AD&DUNUM 694236www.unum.com866-679-3054Short-Term DisabilityUNUM 694236www.unum.com866-679-3054Long -Term DisabilityUNUM 694236www.unum.com866-679-3054Health Savings Account (HSA)Medical Flexible Spending Account (FSA)Dependent Care Flexible Spending Account (DCFSA)HealthEquityN/Awww.healthequity.com866-346-5800memberservices@healthequity.comVoluntary Plans -Critical IllnessHospital IndemnityAccidentUNUM973288973289973287 www.unum.com/employees/benefits800-635-5597Employee Assistance ProgramHealth AdvocateN/Awww.healthadvocate.com/members866-799-2485401(k)ADPN/AaskHRamericas@spencer-ogden.com713-358-7928Spencer Ogden HR Team N/AaskHRamericas@spencer-ogden.com 713-358-7928IMPORTANT CONTACTS