Reingold 2023-2024 Benefits Guide_8.1.2024 by EONE

Employee Benefits Overview

Prepared by:

Your Benefits

A Message to Employees

This guide contains important information to help you make informed decisions during this open enrollment period and throughout the plan year. We encourage all employees to carefully review the material contained in this guide.

Reingold strives to provide a comprehensive and competitive benefit package. Please take the time to review this guide in its entirety to fully understand the array of benefits available to you and your dependents. We are dedicated to the personal, professional and financial health of our employees and will continue to provide meaningful benefits at affordable rates.

This guide describing the benefit plans is only a summary of the provisions of the plan. While every effort has been made to ensure that this booklet accurately reflects the provisions of the plans, only the official plan documents govern the operation of the plans and payment of benefits. We hope you have a happy, healthy plan year!

- Reingold People & Experience Team

Eligibility & Enrollment

Employee Eligibility

All eligible full-time employees who work at least 30 hours per week, and their eligible dependents as described below, are eligible for the benefits outlined in this guide.

New Hire Eligibility

Your coverage will be effective on August 1, 2024.

When Coverage Ends

If your employment ends, your medical, dental and vision coverage will end on the last day of the month of your separation. Depending upon the circumstances of your termination, you may be eligible to continue coverage under COBRA.

Dependent Eligibility

Eligible dependents include:

 Your spouse or domestic partner (unless you are legally separated)

 Your unmarried or married dependent children up to age 26 (Medical, Dental, Vision, and Ancillary plans)

 A child who has a physical or mental disability may be eligible for coverage past the age of 26 with proof of disability

Changing your Elections

It is very important to consider your choices carefully before you make your benefit elections. The benefits you choose will be in place from your eligibility date through the end of the plan year, unless you have a qualifying event during the year as outlined below. You have 30 days from the date of the event to submit your request in Bswift with supporting documentation to make changes to your benefit elections.

 Change in marital status (divorce, marriage, death, legal separation)

 Change in number of dependents (birth, death, adoption, child support order or eligibility status)

 Change in employment status (termination, part-time, full-time status)

 If you qualify for a change in your benefits during the plan year, please notify Human Resources within 30 days of the change in status. You will need to provide proof of the change to the insurance company.

Note: For additional information about qualified events, visit: www.IRS.gov for additional information and guidelines.

Pre-tax Note

When you pay for your dependent’s benefits on a pre-tax basis, you are certifying that the dependent meets the IRS’ definition of a dependent [IRC §§ 152, 21(b)(1) and 105(b)]. Dependents that do not satisfy the IRS’ definition result in a tax liability to you. Coverage for domestic partners and children of domestic partners (unless they are tax dependents of the employee) are subject to imputed income.

Please note: the specific terms of coverage, exclusions and limitations are contained in the Plan Documents and insurance certificates. All coverages and the costs for such coverage for all participants are subject to change at any time in the future. Carrier plan documents supersede any information in this benefit guide. If you have any questions about a specific service or treatment, please contact the appropriate insurer or Human Resources. 2023-2024 Benefits Guide

Eligibility & Enrollment cont.

Section 125

Certain benefits described in this guide may be purchased with pre-tax payroll deductions as permitted by Section 125 of the Internal Revenue Code. When you purchase benefits with pre-tax dollars, you reduce your taxable income, so less tax is taken out of your paycheck. You will have more spendable income than if the same deductions were taken on an after-tax basis.

How to Enroll

Start Your Enrollment Today

• Step 1: Log in to Paylocity.

• Step 2: Select “Bswift Benefits” from the left navigation drop-down menu

• to access the Bswift enrollment portal.

• Step 3: Select “Start Your Enrollment.” Instructions will lead you through the four-step process.

• The elections you make during open enrollment are effective October 1, 2023, through September 30, 2024. You cannot change your elections during the year unless you experience a qualifying life event. New hire enrollment must be completed within 30 days of your date of hire.

• You can make changes to your selections prior to the enrollment deadline by logging back into the system and selecting “Change My Elections.”

• If you Experience a Life Event Status Change Log onto “Bswift Benefits” to add or drop dependents from your coverage if you experience a life event status change. Your username and password will be the same as you used during open enrollment. Click on “Life Events” and a series of easy-to-follow instructions will lead you through the enrollment process. You must update your elections within 30 days of your life event status change or you will not be able to make changes until the next annual open enrollment. If adding or removing dependents, you are required to submit specific documents to AssuredPartners. The change will be inactive until proper documentation is received and approved.

Domestic Partner Policy

For the purpose of eligibility for employee benefits, domestic partnership is defined as two individuals of either the same or opposite sex who have lived together (at least six months) in a long-term exclusive and committed relationship; are responsible for each other’s common welfare; are each other’s sole domestic partner; are not married to another; and are financially interdependent. Dependent children of your domestic partner are also eligible, as your stepchildren, and are subject to all dependent child eligibility rules.

An Affidavit of Domestic Partnership form is required to enroll your domestic partner. Coverage for your domestic partner is not effective until the declaration of domestic partnership is received and approved. The affidavit can be found in the Library section of the enrollment website. A Declaration of Domestic Partnership form is required to enroll your domestic partner. In addition to the form, you need to provide at least two of the following:

• Proof of common ownership of real property (joint deed or mortgage agreement) or a common leasehold interest in property (both tenants in a primary residence rental property).

• Proof of common ownership of a motor vehicle.

• Driver’s license listing a common address.

• Proof of joint bank accounts or credit accounts.

• Proof of designation as the primary beneficiary for life insurance or retirement benefits, or primary beneficiary designation under a partner’s will.

• Proof of assignment of a durable property power of attorney or health care power of attorney.

• https://reingold.jiveon.com/docs/DOC-7497

Questions? Contact the Benefit Advocate Team (BAT) at 1-877-719-EMP1(3671) or mybenefits@eonebenefits.com

Medical Benefits

Reingold offers four medical plans through UHC. Health benefits provide important protection for you and your family in the case of illness or injury. Choosing a health coverage option is an important decision. Please review this information closely to make an informed decision. The plans below do not provide out-of-network coverage.

Designated Diagnostic Providers (DDP) are qualified freestanding and hospital facilities that meet requirements for providing qualify and efficient services. When you choose a DDP for outpatient labs, X-Rays, and Major Diagnostic Imaging, you will receive the highest-level benefit and pay the least. Participating DDPs are identified in the provider search on myuhc.com

Medical Benefits

Out-of-Network Coverage

Deductible and out-of-pocket maximums are calculated from October 1 to September 30. Out-ofnetwork services may require participants to pay the difference between their billed charges and UnitedHealthcare’s allowed amount.

Health Savings Account

A health savings account (HSA) combines high deductible, health insurance with a tax-favored savings account. Money in the savings account can help pay the deductible. Once the deducible is met, the insurance starts paying. Money left in the savings account earns interest and is yours to keep. You must be enrolled in the HSA Plan to contribute.

Why You Need It

 The amount of money you contribute to an HSA is not subject to Social Security, federal, state, or local income taxes. Depending on your tax bracket, this could mean significant savings.

 You don’t pay taxes on withdrawals (providing they are used for qualified expenses).

 Funds in your account can earn interest or be invested. All growth is tax-free!

 No “Use it or Lose it” – you own the account, and the money is yours to keep

Other Advantages

Your HSA can help you during certain financial hardships. For example, your HSA funds can be used if you’re between jobs and use them to pay your health insurance premiums without any penalty. You can also use them to pay for qualified longterm care premiums, as well as for Medicare insurance and expenses.

An HSA can help add to your retirement funds. That’s because any unused funds are rolled over, and, after you turn 65, you can withdraw funds from your HSA for any reasons without penalty. It does not have to be for a medical expense and could be for normal living expenses.

How HSAs Work

• What do I have to pay at the time of my visit? In general, you pay nothing during your visit.

• Who receives the bill? The insurance carrier receives the bill and applies the negotiated network discount. That amount is also applied to your deductible.

• How do I know what I’ve been charged for? The insurance carrier sends an explanation of benefits (EOB) to your and your doctor. You may be required to submit itemized receipts to the IRD each year, so please keep copies of all EOBs or the itemized billing statements.

• How is the doctor paid? Pay using your HSA Mastercard debit card, HSA check, or online bill pay.

Contribution Limits

The IRS sets the maximum amount that can be contributed to an HSA account each year.

If You Leave the Company

Your participation in the Health Savings Account will end on the date of your termination of employment. The account will convert to an individual account, and you will retain access to the account and the funds.

* To calculate the per-paycheck cost of your desired annual HSA contribution, divide your total desired amount by 24 pay periods. If your hire date is after October 1, use the number of remaining pay periods instead of 24.

* Reingold’s contributions will be made on a per pay basis. Factor in Reingold’s contributions when considering IRS annual contribution limit requirements.

Download the First American Bank app or visit

https://firstambankparticip ant.lh1ondemand.com

UHC Medical Portal

Find a Provider

1. Go to uhc.com Click on

2. Select ‘Medical or Behavioral Health’ when asked ‘What type of provider are you looking for?’

3. Select ‘Employer and Individual Plans’ when asked to select a type of plan

4. Select ‘Choice’ or ‘Choice Plus’ when asked ‘What plan are you looking for?’

5. Select your location & Provider Name or Type

UnitedHealthCare® App

Register for your personalized website on myuhc.com® and download the UnitedHealthcare® app. These digital tools are designed to help you understand your benefits and make informed decisions about your care. Access your plan information — see who and what is covered.

• Find care and compare costs for providers and services in your network

• Check your plan balances, view your claims and access your health plan ID card

• Access wellness programs and view clinical recommendations

• 24/7 Virtual Visits – Connect with providers by phone or video to discuss common medical conditions and get prescriptions, if needed

• Compare prescription costs and order refills

$0 Virtual Visits

With 24/7 Virtual Visits, you can connect to a doctor by phone or video through myuhc.com or through the UnitedHealthcare app.

Doctors can treat a wide range of health conditionsincluding many of the same conditions as an emergency room or urgent care – and may even prescribe medications, if needed. With UHC, your cost for a 24/7 Virtual Visit is $0. If you are in the HSA plan, visits are $0 after deductible.

Consider 24/7 Virtual Visits for these common conditions:

• Allergies

• Bronchitis

• Eye Infections

• Flu

• Rashes

• Sore Throats

• Stomachaches

• And more

Download the UnitedHealthcare app or visit myuhc.com

• Headache/Migraines

UHC Value Add Programs

Say hello to Self Care from AbleTo

On-demand access to self help for stress and emotional well-being. Get access to self-care techniques, coping tools, meditations and more –anytime, anywhere. With Self Care, you’ll get personalized content that’s designed to help you boost your mood and shift your perspectives. Tap into tools created by clinicians that are suggested for you based on your responses to a short, optional assessment. Self Care is here to help you feel better – and it’s available at no additional cost to you.

$0 Virtual Visits

With 24/7 Virtual Visits, you can connect to a doctor by phone or video through myuhc.com or through the UnitedHealthcare app.

Daily mood tracking - Answer daily questions to record your current mood, identify patterns and self-assess your progress.

Meditation tools - Explore classic methods of relaxation – like deep breathing and positive visualization – in the moment when you need them.

Collections - Build life skills with curated content, tools, and resources for the stuff that matters most to you – from work life balance to sleep

Personalized road map - Track your progress, set goals and make strides through weekly check-ins. Self Care helps you create a roadmap to support your selfguided journey to better mental health.

Real Appeal

Real Appeal is rooted in clinical research and designed for long lasting results

• Success Kit- delivered to your doorstep includes weight scale, portion plate, food guides, exercise equipment and more

Ready to get started?

Have your health plan

Doctors can treat a wide range of health conditionsincluding many of the same conditions as an emergency room or urgent care – and may even prescribe medications, if needed. With UHC, your cost for a 24/7 Virtual Visit is $0. If you are in the HSA plan, visits are $0 after deductible.

Consider 24/7 Virtual Visits for these common conditions:

• Rashes

• Allergies

• Bronchitis

• Eye Infections

• Flu

• Headache/Migraines

• Sore Throats

• Stomachaches

• And more

• Support and community along the way- online group sessions led by coaches and a caring community of members

Take small steps towards healthier habits- set achievable nutrition, exercise and weight loss goals and track your progress from your daily

Download the AbleTo App or visit ableto.com/begin

Visit myuhc.com > Health Resources > Real Appeal

UHC Rewards

With UHC Rewards, a variety of actions — including many things you may already be doing — lead to rewards. The activities you go for are up to you — same goes for ways to spend your earnings. Below are some ways you can earn:

Reach daily goals

• Track 5,000 steps or 15 active minutes each day, or double it for an even bigger reward

• Track 14 nights of sleep

Complete one-time reward activities

• Go paperless

• Get a biometric screening

• Take a health survey

• Have a 24/7 Virtual Visit

• Get a flu shot

• Have your Annual Check up

Personalize your experience by selecting activities that are right for you — and look for new ways of earning rewards to be added throughout the year.

Redeeming rewards

UHC Rewards allows you to choose from 3 options for redeeming your rewards. You have the flexibility to choose a different option each time you redeem. Plus, rewards can be redeemed at any time as long as you have a minimum of $5.

A digital Visa gift card

How to get an Apple Watch

HSA deposit

Buy a tracker

With UHC Rewards, you have the option to enroll in Earn It Off. This is a payment option where you can get an Apple Watch for a low — or $0 — upfront cost and pay the remaining cost with the rewards you earn over 12 months..

Get Started with UHC Rewards

To participate, go to UHC Rewards in the UnitedHealthcare app and select Redeem rewards. Then follow these steps:

Choose an Apple Watch and pay a low cost, or $0

Earn dollars through UHC Rewards to put toward the Earn It Off total

Pay off the cost of the Apple Watch over 12 months

Once you have your myuhc account set up, you can register and get started with UHC Rewards in 2 ways — through the UnitedHealthcare app or myuhc.com.

Prescription Resources

UHC Pharmacy Benefits

Maybe you take regular medications — or maybe you’ve only needed medication for specific treatments. No matter what, it’s helpful to know how your benefits work. It can help you get your prescriptions filled more easily and help you control costs. Let’s walk through some tips on how to use your pharmacy benefits for prescription drugs.

Prescription Drug List - You’ll find the detail about most prescription drug benefits by looking at the plan’s Prescription Drug List (PDL), also called a Formulary. It’s a list of medications and how they’re covered by your plan.

PDL Changes - PDL changes typically occur 4 times per year. However, changes that have a positive impact for you, such as coverage for new medications or cost savings, may occur at any time.

Optum Rx — You may see the name Optum Rx, which is UnitedHealthcare’s pharmacy service provider. Optum Rx offers members coverage through a large network of retail chain and independent pharmacies, as well as through its mail service pharmacy known as Optum Rx Home Delivery and the Optum Specialty Pharmacy.

Generic Prescriptions

Walmart has over 300 generic prescriptions available for $4/month, or $10 for a 90-day supply. If you are on a generic maintenance medication visit Walmart.com or contact your local Walmart to see if it is on their list.

When you utilize this resource, it does not go through your insurance. You simply bring your prescription to Walmart to be filled and pay the copay.

Zero Cost Share Medications— Certain medications are available to you at no cost when filled at a retail network pharmacy. Lists that are available at zero cost share (no cost to you) can be found online. Log in to the UnitedHealthcare App or myuhc.com website to get information about your prescription medications.

• Set up and refill home delivery orders — Ordering is fast and easy.

• View Medication Costs — Use the Price a Medication feature to find out how much you’ll pay for your prescriptions before you place your order.*

• Track your prescription history — View claims for medications filled through your plan

• Find network pharmacies — to see where you can purchase medications

Prescription Resources cont.

Clever Rx

Ways To Save On RX

• Download your Clever RX card or Clever RX App to unlock exclusive savings.

• Present your Clever RX App or Clever RX card to your pharmacist.

• FREE to use. Save up to 80% off prescription drugs and beat copay prices.

Step 1: Download the FREE Clever RX app. From your App Store search for “Clever RX” and hit download. Make sure you enter in Group ID 3170 and in Member ID 1029472 during the onboarding process. Provided Member ID to be uses for employee and dependents. This will unlock exclusive savings for you and your family.

Step 2:- Find where you can save on your medication. Using your zip code, when you search for your medication Clever RX checks which pharmacies near you offer the lowest price. Savings can be up to 80% compared to what you’re currently paying.

Step 3:— Click the voucher with the lowest price, closest location, and/or at your preferred pharmacy. Click “share” to text yourself the voucher for easy access when you are ready to use it. Show the voucher on your screen to the pharmacist when you pick up your medication.

Step 4: Share the Clever RX App. Click “share” on the bottom of the Clever RX App to send your friends, family, and anyone else you want to help receive instant discounts on their prescription medication. Over 70% of people can benefit from a prescription savings card.

Flexible Spending Accounts

Healthcare Flexible Spending Account

A Medical Flexible Spending Account (FSA) is a pre-tax benefit that allows you to be reimbursed for medical and/or dental and vision expenses.

Why You Need It

 The amount of money you contribute to an FSA is not subject to Social Security, federal, state, or local income taxes. Depending on your tax bracket, this could mean significant savings.

 Access the full amount of your account on day one of your plan year in the Medical FSA.

 Use several convenient, no-hassle payment and reimbursement options.

How It Works

Simply decide how much to contribute, and funds are withdrawn from each paycheck for deposit into your account. Your total annual election amount is available on day one of your plan year in the Medical FSA.

Medical FSA

You may pay for IRS approved medical care expenses with pre-tax dollars, including co-pays, deductibles., and other out-of-pocket expenses. Under this FSA, the maximum you may contribute for the 2023 plan year is $3,050.

Over-the-Counter (OTC) Medication

A new federal law expands how you can use your FSA. You can now use your FSA to purchase over-the-counter (OTC) drugs and medicines, without a prescription, as well as menstrual care products. Previously, if you wanted to use your FSA to pay for over-the-counter medicines, such as pain relievers, cough medication, or allergy medication, you were required to obtain a prescription from a doctor. Now, you no longer need a prescription, making it much easier for you to save money by using your pre-tax funds to pay for these items. Also, for the first time, menstrual care products have been added to the eligible items list.

Other FSA Information:

Use It or Lose It

Consider your expenses carefully before deciding how much to elect. Starting in 2023-2024 a rollover feature will be added to healthcare and limited purposes FSA. You can rollover up to $610 of unused funds into the next plan year. To avoid forfeitures, plan carefully and do not contribute more than you know you will need.

Status Change

Federal regulation prohibits you from changing your enrollment or the amount of your election during the plan year. You are only eligible to change your elections during the year if you have a status change (qualifying event).

If You Leave the Company

Your participation in the Flexible Spending Accounts will end on the date of your termination of employment. You may submit for reimbursement for any qualified expenses incurred on or before the date of your termination. You have 90 days after the end of your plan year to file a claim. Any remaining expenses are forfeit. Please contact Human Resources with questions.

Flexible Spending Accounts

Dependent Care Flexible Spending Account

A Dependent Care Flexible Spending Account (FSA) is a pre-tax benefit that allows you to set aside pre-tax dollars to help pay for care.

Why You Need It

 The amount of money you contribute to a Dependent Care FSA is not subject to Social Security, federal, state, or local income taxes. Depending on your tax bracket, this could mean significant savings.

 You are spending the money either way. This way, eligible childcare and other dependent care costs are a little less.

 Use several convenient, no-hassle payment and reimbursement options

How It Works

Simply decide how much to contribute, and funds are withdrawn from each paycheck for deposit into your account. Funds are added into your account as they are deducted from pay. As soon as your account is funded, you can use your balance to pay for eligible dependent care expenses.

Dependent Care Account

The annual maximum amount you may contribute to the Dependent Care FSA per calendar year is $5,000 or $2,500 if married and filing separate tax returns.

The IRS defines an eligible dependent as:

• A child up to the age of 13

• A dependent spouse or dependent over the age of 13 who is physically or mentally incapable of self-care, claimed as a dependent on your income tax return

Flexible Spending Accounts

Limited Purpose Flexible Spending Account

Contribute up to $3,050 for the current plan year. A limited purpose FSA is an option for employees that currently use an HSA. Only HSA participants are eligible. This type of FSA can only be used for dental and vision expenses but can provide additional tax savings that increase your annual takehome pay. You can rollover up to $610 of unused funds into the next plan year.

Parking and Transit FSA

 Contribute up to $300 each month to Parking and/or Transit accounts. These accounts are an option for eligible expenses for any employee to enroll regardless of medical enrollment status.

 These accounts are not eligible for rollover

How It Works

Dental Benefits

Regular dental care is essential to good health. The dental plans offered by Reingold are administered by UHC and allows employees to use providers in and out of the participating network without referrals. When you use an out-of-network provider you are responsible for charges in excess of the plan’s allowed benefit.

This is an overview only. Refer to actual carrier summary document for full description, rules and exceptions ** Deductible applies.

***Note: Under the dental plan, providers that do not participate in your insurance plan have no contractual obligation to make any adjustments to your bill and may bill you for the entire difference between their charges and the amount, if any, paid by the carrier. Therefore, using non-participating providers may result in significant patient liability.

Vision Benefits

Reingold employees are offered vision benefits through UnitedHealthcare Vision Network The vision plan allows for vision exams every 12 months, glasses every 12 months and frames for glasses every 12 months or, instead of glasses, you get a benefit for contact lenses every 12months. Use the link below to sign up, access member services and print a member ID card. You can also locate a participating provider and find additional information on what vision insurance covers.

Lenses one pair every 12 months

copay, including: Single, Bifocal and Trifocal

Lasik

UnitedHealthcare is proud to add value to your vision care program by offering access to discounted laser vision correction procedures through QualSight LASIK, the largest LASIK manager in the United States. Member savings represent up to 35% off the national average price of LASIK. Discounts are also provided on newer technologies such as custom bladeless (all laser) LASIK. Visit www.myuhcvision.com for more information

If you are newly enrolling in vision:

• Register at myuhcvision.com

• Group # 911978

Life/AD&D and Disability

Reingold provides the following benefits to all eligible, full-time employees working 30 hours or more per week. These are employer-paid benefits.

Basic Life & AD&D

All active Benefit eligible employees are provided with a basic Life Insurance and Accidental Death and Dismemberment (AD&D) benefit. This Benefit is provided at no additional cost to you.

■ All Employees receive a benefit of one times their annual salary.

■ Maximum amount allowed is $200,000

Short-Term Disability

Eligible employees are automatically enrolled in Short Term Disability coverage.

If you are disabled due to sickness or injury and unable to generate your current earnings, the weekly benefit while disabled will pay a percentage of your weekly earnings not to exceed a set amount.

Short Term Disability coverage is an employerpaid benefit. Benefits, if received, are considered

Short-Term Disability

Elimination Period 0 Days for Injury 7 Days for Sickness

Weekly Benefit 60% of weekly earnings

Maximum Benefit $3,000 per week

Benefit Period Up to 26 weeks

Long-Term Disability

Eligible employees are automatically enrolled in Long-Term Disability coverage. Should you have a qualified disability and are unable to work, this coverage will after the elimination period ends.

Long-Term Disability coverage is an employer paid benefit. Benefit payments, if received, are considered taxable income.

Long Term Disability

Elimination Period 180 Days

Weekly Benefit 60% of monthly earnings

Maximum Benefit $10,000 per month

Benefit Period To age 65 or SSNRA

GROSS UP OPTION-

Employees are given the choice of whether or not they want to take advantage of a tax-free benefit by including the premiums in their income. This is called “gross-up.” The employer pays the premium and the employee pays only the taxes on the premium. (In a gross-up, the employer pays the premium directly to the employee’s paycheck, applies taxes, and then has the employee pay the premium.) Under this option, the employee will receive a tax-free benefit. If an employee does not want to pay the taxes, the benefit will be taxed.

Voluntary Life/AD&D

Employee

Guaranteed Issue Amount

Maximum Amount

Increments

Spouse

Guaranteed Issue Amount

Maximum Amount

Increments

Dependent(s)

Employees have the option to purchase additional life and accidental death & dismemberment (AD&D) insurances up to 5 times their salary or $500,00, whichever is less. AD&D insurance is optional for additional charge.

Amount guaranteed for new hires without Evidence of Insurability (EOI) is $150,000. Requests greater than $150,000 and if not electing as a new hire are subject to approval.

Maximum allowed amount is $500,000

Request amounts in increments of $10,000. **At Open Enrollment, you can increase by up to two (2) increments of $10,000 (up to $20,000) without EOI (An EOI will be required if you previously submitted an EOI and it was denied).

An employee can also purchase voluntary supplemental coverage for their spouse. Spousal coverage cannot exceed 100% of the employee's voluntary life coverage.

Amount guaranteed for new hires without Evidence of Insurability (EOI) is $50,000. Requests greater than $50,000 or if not electing as a new hire are subject to approval.

Maximum allowed amount is $200,000 or 50% of employee amount

Request amounts in increments of $5,000. ** At Open Enrollment, you can increase by two (2) increments of $5,000 (up to $10,000) without EOI (An EOI will be required if you previously submitted an EOI and it was denied).

An employee can also purchase voluntary supplemental coverage for their dependents. Dependent coverage is provided from age 1 day to 26 years.

Voluntary Life/AD&D Premiums

Employee premiums

contact Human Capital.

Spouse premiums

Dependent premium

UHC Protection Plans

Group Accident Plan

The Accident Protection Plan supports your health plan

Accident insurance, offered through UnitedHealthcare, pays you a specified amount for specific injuries and events resulting from a covered accident that is nonwork related. This plan is also available to your spouse and eligible children. This benefit is for events that occur off the job only. You do not need to be enrolled in the UHC medical plan to take advantage and enroll in the UHC Protection Plans.

Covers more than 80 injuries and services

Here is a short list of injuries and services that may qualify for a beneft payment:

• Ambulance services

• Emergency room and urgent care

• Doctor visits

• Hospital admissions and stays

• Medical appliances (e g., crutches, wheelchair, walker)

• Rehabilitation

• Burns

• Concussions

• Fractures/dislocations

• Lacerations (cuts)

• Prescriptions

• Organized sports injuries

• Lodging, travel and child-care

Guaranteed Issue: No medical questions or tests are required for coverage

Flexible: You can use the benefit payments for any purpose you want to.

Portable: If you leave your current employer or retire, you can take your coverage with you.

UHC Protection Plans

Critical Illness Plan

The Critical Illness Plan supports your health plan

If you get diagnosed with a covered illness and submit a claim, the Critical Illness Plan will pay you a cash benefit directly. Any payment you receive is in addition to the benefits your health plan gives you. There is no deductible that needs to be met to receive the money and you can use the money any way you want.

Here is a list of illnesses and services that may qualify for a beneft payment:

• Cancer – invasive

• Cancer – non-invasive (25%)

• Heart Attack

• Major Organ Failure

• Stroke

• Coronary Artery Disease (25%)

• Heart Failure

• Permanent Paralysis

• Chronic Renal Failure

• Coma

• Advanced Alzheimer’s

• Advanced Multiple Sclerosis

• Advanced Parkinson’s

• Amyotrophic lateral sclerosis (ALS)

Child-only conditions (25%)

• Cerebral palsy

• Cleft lip/palate

• Cystic fibrosis

• Down syndrome

• Muscular dystrophy

• Spina bifida

• Critical Illness can be elected for employees, spouses and dependent children

• Election options are: $10,000, $20,000 & $30,000 for employees and spouses (spouse election cannot be more than 100% of employee’s election)

• Dependent child election is 50% of employee election

• Rates are based on ages and amount of coverage

• $100 Wellness Credit

66% of employees have $500 or less to cover the costs of an illness or emergency¹

• Some common age ranges and elections are below:, not all age groups shown. See rate sheet for full listing:

Child election is one cost no matter how many children you have

UHC Protection Plans

Hospital Indemnity Plan

Even with health insurance, a hospital stay can mean big out-of-pocket costs and stress, especially if you are enrolled in a high deductible health plan. If you receive covered hospital care and submit a claim, the Hospital Indemnity Protection Plan will pay you directly- in a single lump sum payment. Use the money any way you choose. This plan gives you the extra financial help you need so that you can focus on feeling better.

Get a direct payment after hospital care

Covered hospital expenses include:

• Hospital admission

• Hospital Confinement

• Intensive Care Unit (ICU) confinement

For coverage details, see your official benefit plan documents which include exclusions and limitations.

Use the money the way you choose.

Use your payments for:

• Health Plan Deductible and other costs such as medications, rehabilitation and transportation

• Bills and living expenses

• Growing your savings account, even health savings account (HSA)

Enjoy and easier experience.

There is no deductible to meet to receive your payment.

• Simply submit a claim form with copies of your receipts for covered items

• Call a claims specialist if you need help

Pet Benefit Solutions

Additional Benefits

You can choose to enroll in one, two, or three plans – all offered at exclusive groups rates. Choose the plans that are best for you and your pets.

Pets Best Pet Health Insurance

The Pets Best Health Insurance Plan provides you with the highest level of coverage if your pet gets sick or injured. You receive 90% reimbursement on accidents, illnesses, surgeries, emergencies, exam fees, and more. Wellness plans are available as add-ons.

• Covers cats and dogs

• Low deductible

• No annual limit

• Fast and easy claim process

• WhiskerDocs 24/7 pet help line included

Pets Assure Veterinary Discount Plan

The Pet Assure Veterinary Discount Plan provides you with an instant 25% discount on all in-house medical services, at any network veterinarian. You save on wellness, sick, and emergency visits; vaccinations, spay and neuter procedures, dental procedures, surgery, and more.

• Covers all types of pets

• No exclusions on type, age, or health of your pet

• No deductibles or claims forms to fill out

• 24/7 lost pet recovery service included

PetPlus Prescription Savings Plan

The PetPlus Prescription Savings Plan provides you with wholesale pricing on brand name prescriptions, preventatives, dietary foods, supplements, and more.

66% of employees have $500 or less to cover the costs of an illness or emergency¹

• Covers cats and dogs

• Free shipping on all items

• Human-grade prescriptions available for pickup at any Caremark Pharmacy (e.g., CVS, Walmart, Target)

• WhiskerDocs 24/7 pet help line included

New Benefits

Life Resources

Three plans for the price of one: Price per employee semi-monthly - $2.40 (100% voluntary)

Caregiver Concierge

Caregiver Concierge provides members with premium, full-service support from a dedicated Care Team, develops personalized Care Plans with a focus on solutions, and offers ongoing assistance that adapts to changing circumstances as they occur.

• Process starts with an intake interview with the caregiver(s), providers willing to participate and the person being cared for, if possible

• Expert Care Team investigates challenges being faced and builds out a blueprint to outline next steps and help caregiver set up a plan to deploy care, including but not limited to:

- Coordinating appointments

- Insurance navigation (Medicare, Medicaid)

- Setting medication routines, explore home modification needs

- Find local resources

- Home safety analysis/ altercation assistance

• www.family-first.com enter key words like power of attorney, LTC, cancer diagnosis, heart attack, COPD, child/teen behavioral issues, ADHD, Medicare, SSDI, Work/Life balance or palliative care to get a caregiving blueprint that fits the caregivers specific needs

- Caregiving services available at no cost, toll free phone #, 8am-8pm ET, Mon-Fri

- Use Get Started Form to get a Care Expert assigned, totally confidential

- No lifetime maximum, unlimited support for caregiver and family

• Care Companions- Papa pals, connect those who need support with thoroughly vetted help, professional help

- Backing working parents: Help with homework, snacks/meals or just provide companionship/play

- Caring for aging relatives: Everything from tech support to companionship to transportation

- Freeing up time: From groceries to house/yard work to taking the dog for a walk, Papa Pals can help put time back in your day

- Support families: From different backgrounds, structures and languages

- Available in all states: More prevalence in higher populated areas

Law Assure

• Need a will, power of attorney or living trust?

66% of employees have $500 or less to cover the costs of an illness or emergency¹

• Save hundreds of dollars in attorney’s fees with LawAssure, an online service making personalized legal document creation easy and accessible.

• LawAssure will guide and support you every step of the way, so you can create highquality documents to protect your family and assets.

ACCESS YOUR BENEFIT ON THE GO: With the My Benefits Work™ mobile app & portal

New Benefits cont.

Kindly Human

• Prioritizes support for all humans by embracing shared life experiences and diverse lifestyles

- Employee can connect with Peers who share their cultural and social context and have experiences similar to what they are facing

• The service is pre-clinical and is based on humanistic needs to find support through connection

- Employees are supported as they discover Peers, listen to shared life experiences and are offered additional support through expansive resources

• When employee registers/logs in, they can select from a preset grouping of topics (more than 30) that narrows down content/listeners and sets a priority on the “peers” an individual finds first.

- Almost up to 1 million unique users, can be from other employers or individuals who just wanted to be a listener/peer

- 94% of employees surveyed find it important to talk with a Peer like themselves

• Members can evaluate the impact of the program by pausing to assess their mood prior to the call and then again afterwards

Alternative Medicine

Alternative Medicine- members save 10%-30% on health and wellness needs with over 35 specialties and 35,000 practitioners nationwide. Discounts on services including:

• Acupuncture

• Massage Therapy

• Hypnotherapy

• Nutritional Counseling

• Reflexology

Popular exercise and movement specialties like Yoga, Tai Chi and Pilates

Participating providers can be located at: https://my.newbenefits.com/providers/?id= AW

66% of employees

• Membership materials (booklet and ID card) will be mailed to your home address

• Once you receive your membership kit, download My Benefits Work™ from the App Store or Google Play (you will need your Member ID and Group ID from the front of your membership card to complete your registration)

Mental Health Resources

Resources Available to UnitedHealthcare Members

Virtual Visits

Reingolders with UnitedHealthcare have access to three virtual visit platforms. Teladoc, Doctor On Demand, and Amwell enable members (and covered dependents) to meet virtually with physicians who can diagnose and prescribe treatment, all from the convenience of a mobile device or computer.

Follow the app or website instructions below. Then register using your health plan ID card and add your method of payment. Your costs will automatically apply to your deductibles, copays, or coinsurance.

Teladoc-

• This app enables virtual visits through your UnitedHealthcare membership. It is accessible through www.myuhc.com or by using the UnitedHealthcare app.

Amwell

• Download the Amwell app to your phone and follow the registration steps.

• Access registered physicians that are available to see you and your family members 24/7 while you remain in the comfort of your own home.

• Virtual visit costs are no more than $50 and are less costly than in-person doctor visits. Doctor on Demand

• Download the Doctor On Demand app to your phone and follow the registration steps.

• Access registered physicians who are available to see you and your family members 24/7 while you remain in the comfort of your own home.

Additional Mental Health and Wellbeing Resources

Telemental Health – Liveandworkwell.com

• A safe and convenient service that allows you access to telemental health providers.

AbleTo

Optum Rx

• If you’re an eligible UnitedHealthcare and OptumRx member who needs help obtaining an early prescription refill, you can call the member number located on your health plan ID card for assistance.

On-demand access to self-help for stress and emotional well-being

• Daily mood tracking: Answer daily questions to record your current mood, identify patterns and self-assess your progress.

• Meditation tools: Explore classic methods of relaxation — like deep breathing and positive visualization —in the moment when you need them.

• Collections: Build life skills with curated content, tools and resources for the stuff that matters most to you —from work life balance to sleep, and much more.

• Personalized roadmap: Track your progress, set goals and make strides through weekly check-ins

—Self Care helps you create a roadmap to support your self-guided journey to better mental health.

• Confidential, convenient weekly meetings with a coach via phone or video chat — plus in-app messaging between sessions

• 24/7 unlimited access to resources and tools — like breathing exercises and meditations — on your smartphone, tablet or computer ableto.com/begin (have your health plan ID handy)

~ Follow the steps to sign up

~ Begin your self-care program

Mental Health Resources cont.

Lincoln Financial Employee Connect – ComPsych Available to All Employees

Employee Assistance Program

• Immediate access to master’s and doctorate level clinicians (GuidanceConsultants) who provide 24/7 support through intake calls and provide an assessment of your issues.

• Includes five sessions per person, per issue, per year at no cost or co-pay.

888-628-4824

GuidanceResources Online

• Online resource to help you access expert information on thousands of topics including wellness, relationships, work, education, legal, financial, lifestyle, and more.

• GuidanceResources Now – Mobile app version www.GuidanceResources.com (Web ID = LifeKeys)

Employee Resources

The following services are included with your Lincoln term life and AD&D insurance

EAP – EmployeeConnect℠

The EAP provides guidance and resources for you or an immediate household family member. EAPs have historically been referred to as mental health assistance; however, an EAP provides this and much more in terms of resources and assistance. NOTE: More comprehensive coverage of mental health benefits is included under medical coverage.

• In-person help with short-term issues; up to five sessions per person, per issue, per year

• Toll-free phone and web access 24/7

• Unlimited phone access to legal, financial, and worklife services

• A 25% discount on in-person consultations with network lawyers

• Financial consultations and referrals

• Work-life services for assistance with child care, finding movers, kennels and pet care, vacation planning, and more

 888-628-4824

 www.GuidanceResources.com

(username = LFGsupport; password = LFGsupport1)

TravelConnect

TravelConnect provides a wealth of travel, medical, and safety-related services you can access while traveling:

• Medical emergency evacuation and transportation

• Dependent child transportation

• Travel monitoring

• Emergency travel arrangements and funds transfer

• Lost or stolen travel documents assistance

• Language translation services

• Medical and dental referrals

• Assistance with corrective lenses or medical device replacement

• Arrangement for the delivery of medications, vaccines, or blood

Call FrontierMEDEX:

 800-527-0218

 410-453-6330

(ID number 322541)

LifeKeys

You can have up to six free consults per year. Provides assistance to your beneficiaries and claimants with:

• EstateGuidance® will preparation

• GuidanceResources® Online

• Identity Theft To access LifeKeys services:

 855-891-3684

 www.GuidanceResources.com

(Web ID = LifeKeys)

You must be enrolled in a UHC Medical plan to receive the EAP

Additional Benefits

Benefit Details

Paid Time Off: Parental Leave

Employees are eligible for six weeks of paid time off at 100% of their salary within two years of the birth or adoption of a child. For birthing parents, this benefit typically would not run concurrently with short-term disability.

If you have questions, please contact the People & Experience Service Desk

Birthing parents are eligible for short-term disability. Typically, this benefit includes payments of 60% of the employee’s salary, up to $3,000 per week, for a maximum of 26 weeks. Physicians typically approve a recovery period of six weeks for vaginal births and eight weeks for cesarean section births.

Lump-Sum Payment: Birthing parents are eligible to receive a single lump-sum payment at the start of the approved disability period instead of multiple scheduled payments.

Family and Financial Resources:

EmployeeConnect Lincoln Financial helps employees and their family members manage marital and family concerns, financial and legal problems, substance misuse issues, and more. Resources on medical care, child and elderly care, movers, pet services, vacation planning, and more are also available.

888-628-4824

www.GuidanceResources.com

(username = LFGsupport; password = LFGsupport1)

Some Reingold benefits, such as health insurance coverage and FSAs, require advance enrollment. It’s important to keep track of enrollment deadlines. Employees can add a dependent to their health insurance plan within 30 days of a birth, adoption, marriage, or other qualifying event. The cost of health insurance coverage will likely increase for employees who add dependents to their plans. For more information on policies such as family and medical leave and parental leave, refer to the employee handbook.

401(k) Retirement Plan

The Reingold 401(k) Retirement Plan provides employees the opportunity to prepare for and to reach their financial goals towards retirement security.

Eligibility and Entry Requirements

You are eligible to join the plan if you:

• Are at least age 18

• Have completed three months of service with the company

Employee Savings Contributions

Pre-tax Contributions: You may elect to save, contribute, or defer a percentage of your pay each pay period. Your current taxable income is then reduced by the amount you elect to save, contribute, or defer through salary payroll deductions. This lets you reduce your current federal and most state income taxes. The plan allows you to save, contribute, or defer up to 100% of your pay

After-tax Roth Contributions: You may also elect to defer a percentage of your pay each pay period as Roth deferrals, which are after-tax contributions. The plan allows you to defer up to 100% of your pay.

Administration: You can enter into an agreement to make or change your salary deferral contribution on any date. You will need to complete and sign the salary deferral agreement on or before the date on which it is effective. Once an agreement is in effect, salary deferrals will be payroll deducted from your future checks. You can terminate your agreement at any time. Pay is defined under the plan as indicated by the Wages, Tips, and Other Compensation box on Form W-2.

Limitations: IRS regulations or the retirement plan may limit the annual amount of your salary deferral contributions. The IRS and plan limits are described in the summary plan description or can be obtained from human resources. If you meet the salary deferral contribution limit, you may continue to defer up to the catch-up contribution limit if you are eligible to defer catch-up contributions.

IRS Contribution Limits

Reingold Contributions

Reingold Matching Contribution:

The company gives you “free” money. Reingold contributes 3% to your 401(k), whether you contribute to the plan or not! Reingold additionally matches your own savings contributions dollar for dollar (i.e., 100%) up to an additional 1% of your pay for the plan year. This means, that your 1% savings gets you 5% in total. If you do not contribute 1%, you would be leaving “free” money on the table (i.e, additional 1% Reingold match if you had saved more). All Reingold contributions are made following the end of the calendar year. Note: For match calculation purposes, your pay may be restricted to the annual pay limit announced by the IRS. This limit will be adjusted to reflect any annual cost-of-living increases announced by the IRS.

Reingold Other Contributions: In addition to the matching contribution, other Reingold contributions may be made to the plan. You should review the summary plan description for details regarding these other contributions.

Vesting: You are always 100% vested in the part of your account that results from your pre-tax and after-tax Roth contributions, your pre-tax and aftertax Roth catch-up contributions (if any), Reingold’s contributions, and Reingold matching contributions, and any outside account rollovers into your Reingold account.

To receive Reingold’s matching contributions for the year, you will need to be actively employed of the last day of the calendar year.

If Reingold decides to make an additional employer contribution, those contributions would be subject to a vesting schedule, which is outlined in the summary plan description and plan document.

Additional Information

For more information, please review the summary plan description or plan document. You may also contact Principal Financial Group or the following resources:

Email: robert.gottschling@lfg.com

EONE Benefit Advocate Team

The EONE Benefit Advocate Team (BAT) provides answers to employee’s day-to-day questions on their group health and welfare benefits. BAT has direct access to the systems and insurance carrier contacts needed to resolve issues that can range from minor to complex. Some Examples include:

Explaining benefits coverage

Helping you understand the details of your medical, dental, vision, and life and disability plans to maximize your benefits.

Explanation of benefits (EOB)

Navigating the information on the EOB can be overwhelming. Our team has direct access to most carrier EOBs and the knowledge to review with you.

Resolving claims and provider billing issues

We will research to ensure the claim has been accurately processed and the provider bill is accurate to eliminate overpayments to the provider.

Locating participating providers

Employees have access to the carrier sites, but we are happy to review providers to ensure innetwork participation with your current plan.

How To Enroll

You must go in the Bswift system if you are making changes to your benefits for 2023 or newly enrolling. If you wish to re-enroll in an FSA or DCFSA, you must go in to re-elect those plans. If you have no changes, it is still recommended that you log in to confirm your demographics and beneficiary information is up to date.

Enrollment Checklist

 Review Open Enrollment Materials

 Carefully consider your current and future healthcare needs

 Actively elect your benefits from August 1st- August 7th for an August 1st effective date

Online enrollment is fast and easy with Bswift

1. Log in to Paylocity

2. Select “Bswift Benefits” from the left navigation drop-down menu to access the Bswift enrollment portal

3. Select “Start your Enrollment” Instructions will lead you through the four-step process.

A Final Word

In this guide, we describe your employee benefits in a clear, simple, and concise manner. Complete descriptions of the benefits provided through Reingold are contained in the corresponding contracts and plan documents. If there is any disagreement between this guide and the wording of the corresponding contract or plan document, the contract or plan document will govern.

Reingold reserves the right to modify, amend, suspend or terminate any plan, in whole or in part, at any time. This guide does not constitute a guarantee of employment.

Annual Notices

Health Insurance Portability and Accountability Act (HIPAA)

For purposes of the health benefits offered under the Plan, the Plan uses and discloses health information about you and any covered dependents only as needed to administer the Plan. To protect the privacy of health information, access to your health information is limited to such purposes. The health plan options offered under the Plan will comply with the applicable health information privacy requirements of federal Regulations issued by the Department of Health and Human Services. The Plan’s privacy policies are described in more detail in the Plan’s Notice of Health Information Privacy Practices or Privacy Notice. Plan participants in the Company-sponsored health and welfare benefit plan are reminded that the Company’s Notice of Privacy Practices may be obtained by submitting a written request to the Human Resources Department. For any insured health coverage, the insurance issuer is responsible for providing its own Privacy Notice, so you should contact the insurer if you need a copy of the insurer’s Privacy Notice.

Newborns’ and Mothers’ Health Protection Act

Group health plans and health issuers generally may not, under federal law, restrict benefits for any hospital length 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 or newborn’s attending provider, after consulting with 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 from the plan or issuer for prescribing a length of stay not in excess of 48 hours (or 96 hours if applicable).

Notice Regarding Special Enrollment

If you are waiving enrollment in the Medical plan for yourself or your dependents (including your spouse) because of other health insurance coverage, you may in the future be able to enroll yourself or your dependents in the Medical plan, provided that you request enrollment within 30 days after your other coverage ends. 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 provided that you request enrollment within 30 days after the marriage, birth, adoption, or placement for adoption.

States with Individual Mandate

Taxpayers in CA, DC, MA, NJ, RI, and VT (this list is neither complete nor exhaustive) are reminded that your state imposes an individual mandate penalty (tax) should you, your spouse, and children choose to not have (and keep) medical/rx coverage for each tax year. Please consult your tax advisor for how a non-election for health coverage may affect your tax situation.

Special Enrollment Rights CHIPRA – Children’s Health Insurance Plan

You and your dependents who are eligible for coverage, but who have not enrolled, have the right to elect coverage during the plan year under two circumstances:

• You or your dependent’s state Medicaid or CHIP (Children’s Health Insurance Program) coverage terminated because you ceased to be eligible.

• You become eligible for a CHIP premium assistance subsidy under state Medicaid or CHIP (Children’s Health Insurance Program).

• You must request special enrollment within 60 days of the loss of coverage and/or within 60 days of when eligibility is determined for the premium subsidy.

Genetic Nondiscrimination

The Genetic Nondiscrimination Act of 2008 (GINA) prohibits employers and other entities covered by GINA Title II from requesting, or requiring, genetic information of an individual or family member of the individual, except as specifically allowed by this law. To comply with this law, the Company asks Employees not to provide any genetic information when providing or responding to a request for medical information. Genetic information, as defined by GINA, includes an individual’s family medical history, the results of an individual’s or family member’s genetic tests, the fact that an individual or an individual’s family member sought or received genetic services, and genetic information of a fetus carried by an individual or an individual’s family member or an embryo lawfully held by an individual or family member receiving assistive reproductive services.

Qualified Medical Child Support Order

QMCSO is a medical child support order issued under State law that creates or recognizes the existence of an “alternate recipient’s” right to receive benefits for which a participant or beneficiary is eligible under a group health plan. An “alternate recipient” is any child of a participant (including a child adopted by or placed for adoption with a participant in a group health plan) who is recognized under a medical child support order as having a right to enrollment under a group health plan with respect to such participant. Upon receipt, the administrator of a group health plan is required to determine, within a reasonable period of time, whether a medical child support order is qualified, and to administer benefits in accordance with the applicable terms of each order that is qualified. In the event you are served with a notice to provide medical coverage for a dependent child as the result of a legal determination, you may obtain information from your employer on the rules for seeking to enact such coverage. These rules are provided at no cost to you and may be requested from your employer at any time.

Annual Notices cont.

Notice of Required Coverage Following Mastectomies

In compliance with the Women’s Health and Cancer Rights Act of 1998, the plan provides the following benefits to all participants who elect breast reconstruction in connection with a mastectomy, to the extent that the benefits otherwise meet the requirements for coverage under the plan: reconstruction of the breast on which the mastectomy has been performed; surgery and reconstruction of the other breast to produce a symmetrical appearance; and coverage for prostheses and physical complications of all stages of the mastectomy, including lymphedemas. The benefits shall be provided in a manner determined in consultation with the attending physician and the patient. Plan terms such as deductibles or coinsurance

Women’s Preventative Health Benefits

The following women’s health services are considered preventive. These services generally will be covered at no cost share, when provided in network.

• Well-woman visits (annually and now including prenatal visits)

• Screening for gestational diabetes

• Human papilloma virus (HPV) DNA testing

• Counseling for sexually transmitted infections

• Counseling and screening for human immunodeficiency virus (HIV)

• Screening and counseling for interpersonal and domestic violence

• Breast-feeding support, supplies and counseling

• Generic formulary contraceptives are covered without member cost-share (for example, no copayment). Certain religious organizations or religious employers may be exempt from offering contraceptive services.

Uniformed Services Employment and Reemployment Rights Act (USERRA)

If you leave your job to perform military service, you have the right to elect to continue your existing employer-based health plan coverage for you and your dependents (including spouse) for up to 24 months while in the military. Even if you do not elect to continue coverage during your military service, you have the right to be reinstated in your employer’s health plan when you are reemployed, generally without any waiting periods or exclusions for pre-existing conditions except for service-connected injuries or illnesses.

Pre-Tax Benefits: Section 125

Reingold would be required to make immediate corrections to the impacted HCEs benefit elections and payroll. These corrections may include adjusting payroll deductions from pre-tax to post-tax, reducing the benefit election amounts, or applying imputed income to the appropriate tax year W-2.

Mental Health Parity and Addiction Equity Act of 2008

This act expands the mental health parity requirements in the Employee Retirement Income Security Act, the Internal Revenue Code and the Public Health Services Act by imposing new mandates on group health plans that provide both medical and surgical benefits and mental health or substance abuse disorder benefits. Among the new requirements, such plans (or the health insurance coverage offered in connection with such plans) must ensure that: the financial requirements applicable to mental health or substance abuse disorder benefits are no more restrictive than the predominant financial requirements applied to substantially all medical and surgical benefits covered by the plan (or coverage), and there are no separate cost sharing requirements that are applicable only with respect to mental health or substance abuse disorder benefits.

Consolidated Omnibus Budget Reconciliation Act (COBAR)

Under the Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985, COBRA qualified beneficiaries (QBs) generally are eligible for group coverage during a maximum of 18 months for qualifying events due to employment termination or reduction of hours of work. Certain qualifying events, or a second qualifying event during the initial period of coverage, may permit a beneficiary to receive a maximum of 36 months of coverage.

COBRA coverage is not extended for those terminated for gross misconduct. Upon termination, or other COBRA qualifying event, the former employee and any other QBs will receive COBRA enrollment information. Qualifying events for employees include voluntary/involuntary termination of employment, and the reduction in the number of hours of employment. Qualifying events for spouses/same-sex domestic partners or dependent children include those events above, plus, the covered employee becoming entitled to Medicare; divorce or legal separation of the covered employee; death of the covered employee; and the loss of dependent status under the plan rules.

If a QB chooses to continue group benefits under COBRA, they must complete an enrollment form and return it to the Plan Administrator with the appropriate premium due. Upon receipt of premium payment and enrollment form, the coverage will be reinstated. Thereafter, premiums are due on the 1st of the month. If premium payments are not received in a timely manner, Federal law stipulates that your coverage will be cancelled after a 30-day grace period. If you have any questions about COBRA or the Plan, please contact the Plan Administrator.

Please note, if the terms of the Plan and any response you receive from the Plan Administrator’s representatives conflict, the Plan document will control.

2024-2025 Benefits Guide

The IRS requires Reingold to audit our Section 125 taxbenefit plans annually. This audit aims to ensure that our pre-tax benefit plans do not discriminate in favor of highly compensated employees (HCEs) based on withheld employee contributions and benefits received. Specifically, ensure that highly compensated employees are not benefiting more than non-highly compensated employees. If there is greater participation from HCEs than non-HCEs in any pre-tax benefit plan, resulting in a failed audit,