• Make contributions. In 2027, the limits on total contributions to your account are:

– Up to $4,500 for single coverage.

– Up to $9,000 for all other coverage levels.

– If you are age 55 or over, you may contribute an additional $1,000 (also known as catch-up contributions).

Note: Certain brands may receive an HSA company contribution. For more information, contact Human Resources or refer to the rate sheet.

• Never pay taxes. Contributions are made from your paycheck on a pretax basis, and the money will never be taxed when used for eligible expenses.
• It’s your money. Unused money can be carried over each year and invested for the future—with the potential to gain interest or earnings tax-free. You can even take it with you if you leave TEAM Services Group or retire.

Note: If you open an HSA, you will be responsible for a $1.50 monthly administrative fee.

You are eligible to open and contribute to an HSA if you:

• Elect medical coverage under the Cigna Bronze Plan or Cigna Silver Plan,
• Are not covered under another medical plan such as Medicare, Tricare or a spouse’s non-HDHP medical plan; and,
• Are not claimed as a dependent on another person’s insurance policy or tax return.

Note: The amount you choose to contribute cannot be changed during the year unless you experience a Qualified Life Event.

• You are ineligible to participate in the Health Care FSA if you elect the Cigna Gold Plan or Cigna Platinum Plan.
• Use this account to pay for qualified medical, dental and vision expenses like copays, prescription drugs, dental work, eyeglasses and other eligible items.
• You have access to your full annual election amount on the first day of the plan year.
• You will receive a debit card to pay for qualified expenses at your doctor’s office or pharmacy, or you may pay out‑of‑pocket and submit a claim for reimbursement.
• The maximum amount you can contribute in 2026 is $3,400. The 2027 IRS limit for Health Care FSA contributions is $3,500.

• If you are enrolled in the Cigna Silver Plan or Cigna Bronze Plan, you can enroll in a Limited-Purpose Healthcare Flexible Spending Account.
• Supplement your HSA savings with a Limited Purpose FSA to pay for eligible dental and vision expenses.
• Once you meet your medical plan’s deductible, you can also use your Limited Purpose FSA for eligible medical expenses.
• The maximum amount you can contribute in 2027 is $3,500.

• Use pre‑tax income to pay for dependent care for children up to age 13 or for adult dependents who require care while you or your spouse work or look for work.
• Eligible dependents may also include a spouse or other IRS‑qualified dependent who is mentally or physically disabled.
• Eligible expenses include daycare and at‑home elder care services. Ineligible expenses include kindergarten or private school tuition, sports camps, and overnight camps.
• The maximum amount you can contribute in 2026 and 2027 is $7,500.

Basic Life and AD&D Insurance is employer-paid and offers a maximum benefit of $50,000. Benefit reductions apply at ages 65 and 70.

For more information on the plan, review the Basic Life and AD&D Summary.

If you want added protection, you can purchase Voluntary Life and AD&D Insurance for yourself, your spouse and your child(ren). Voluntary Life and AD&D coverage is 100% employee-paid.

• For you: Coverage is available in increments of $10,000, up to the lesser of five times your salary or $500,000, with a guaranteed issue amount of $200,000. For elections above $200,000, you will be asked medical questions, referred to as Evidence of Insurability (EOI).
• For your spouse: Coverage is available in increments of $5,000, up to $250,000, but cannot exceed 50% of the employee’s amount. The guaranteed issue for spouses is $50,000.
• For your dependent(s) up to age 26: Coverage is available in increments of $1,000, up to $10,000.

Rates are age-banded and based on employee age for spouse. See the Benefits portal and the benefit summary for costs per pay period.

Note: Some Voluntary Life and AD&D elections may require Evidence of Insurability (EOI), depending on the coverage amount. If EOI is needed, coverage won’t begin until approval is received, which can delay the start of insurance.

For more information on the plan, review the Voluntary Life and AD&D summary.

Coverage starts at a minimum of $10,000 in increments of $5,000, with a guaranteed issue maximum of $150,000 and an express issue maximum of $250,000 per enrollment. The plan also includes an accelerated death benefit for terminal or chronic illness and offers dependent coverage for spouses up to $25,000 and children or grandchildren up to $25,000.

Note: Guaranteed Issue maximum includes amounts from all certificates. Coverage limited to $1,000,000 lifetime maximum across all certificates. Employee coverage must be equal to or greater than dependent coverage. Minimum dependent coverage: $10,000 in increments of $5,000 up to $25,000.

Guaranteed Issue means you can elect coverage, up to $150,000, without answering any health questions. This is your opportunity to have coverage automatically approved, as long as you enroll when you first become eligible.

Express Issue allows you to apply for a higher amount, up to $250,000 per enrollment, but it requires you to answer some health questions and be approved based on your responses.