Kao 2022 Benefits Guide - KSA by G2 Communications Group

2022

BENEFITS GUIDE

2022 BENEFITS GUIDE WHAT’S INSIDE

Welcome

How to Enroll 6 2022 Important Plan

Life and AD&D Benefits 16 Basic Term Life Insurance 16 Supplemental Life and Accidental Death & Dismemberment Insurance

Information

6 7 7 7

How to Enroll Enrollment Deadlines Qualified Life Status Changes Benefit Eligibility

Medical Benefits

Critical Illness 17 Plan Overview & Features Emergency Medical Benefits for International Business Travel

8 Medical Benefits 9 Medical Plan Comparison Chart

18 Plan Overview & Features

Health Savings Account

19 Plan Overview & Features

10 A ccount Overview, Features & Contributions Flexible Spending Accounts 12 Plan Overview & Features Dental

Employee Assistance Program

401(k) 20 Kao America Inc. 401(k) Savings Plan Contacts

14 Plan Overview & Features

21 How to Get Help with Your Benefits

Vision

Important Information

15 Plan Overview & Features

22 Healthcare Rights 25 Rates and Important Enclosures

Disability Benefits 16 Plan Overview & Features

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Kao America Inc. 2022 Benefits Open Enrollment KAI is proud to offer exceptional benefit options that are affordable, sustainable and desirable. As we continue to adapt to our new normal that has resulted from the global pandemic, our benefits remain steady and ready to support your health and well-being. We’re pleased to announce our very rich benefit plans and coverages will remain the same for 2022. Our goal is to provide comprehensive and competitive benefits to meet your current and future needs. We believe our benefits should help support you and your family through all stages of life. You have the power to choose which benefits fit your lifestyle and can help meet your goals! Here are a few ways KAI Benefits can help support you now and in the future: YOUR CARE, YOUR WAY Our medical plans offer flexibility when it comes to receiving care. Whether it’s in-person or virtually, you can choose what works best for you! (page 8) YOUR WELL-BEING The Employee Assistance Program (EAP) offers services to help you in all areas of your life and includes six free counseling sessions each year. This benefit is free to you and members of your household. (page 19) YOUR FINANCIAL FUTURE It’s never a bad time to review and/or update your 401(k) deferrals with Fidelity. Be sure you’re getting the most out the employer match. If you contribute a minimum of 7% to your 401(k), the employer match in 2022 will be 5%. Don’t leave money on the table! (page 20) Kao fosters a balanced, productive work environment to maximize both individual and organizational potential, thereby positioning us as a trusted source of information and an employer of choice. We want to create an environment where our benefits help you make the best decisions about your health and well-being so be sure take some time to explore your 2022 benefits and what they have to offer.

This communication serves as a Summary of Material Modifications to the Kao America Inc. benefits program, effective January 1, 2022. The information presented in this brochure is not intended to create a contract between Kao America Inc., or its subsidiaries and affiliates, and employees or former employees. In the event the content of this brochure or any oral representation made by any person regarding the plan conflict or are inconsistent with the provisions of the plan document or insurance contracts, the plan documents or insurance contracts will govern.

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ENROLLMENT

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

2022 Important Plan Information The Company continues to subsidize a significant portion of the cost for both the medical and dental plans. Medical premiums have increased for 2022 due to continued increases in the cost of healthcare. These cost increases are based largely on the utilization of benefits. We continue to share in the increased costs with employees, in most cases KAI contributes over 80% of the premium. For more specific information on the 2022 rates please see the rate section in this booklet. We believe each employee has different healthcare needs so we encourage you to take a fresh look at all of your benefit options and use the tools provided to make the best decisions for you and your family. • Employee Dental & Vision Premiums • The KAI Dental and Vision plan employee premiums will not increase in 2022. • Employee Medical Premiums • Employee and Employer cost share increases for KAI medical plans. • Flexible Spending Account (FSA) • The KAI FSA Healthcare limit will remain $2,750 for 2022. • The KAI FSA Dependent Care limit will remain at $5,000.

How To Enroll During the open enrollment period October 25 – November 5

• Health Savings Account (HSA) • The HSA IRS limit increased to $3,650 for single (employee only) coverage and $7,300 for employee +1 or family coverage in 2022. The catch-up contribution for those over age 55 will remain at $1,000. • Dental, Vision and Child Life Eligibility • You can enroll your dependents in Dental, Vision and/or Child Life coverage up to age 26 — which is consistent with the medical plan. Full-time student status is no longer required.

You may access your 2022 Open Enrollment event through your Workday Inbox.

New Hire Enrollment You may access your New Hire Benefit Event through your Workday inbox. You must review and finalize the New Hire Benefit event within 31 days of your hire date.

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KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

ENROLLMENT

Enrollment Deadlines

Benefit Eligibility

You have an opportunity to elect your health and welfare coverage as a new hire and during the annual enrollment period, typically in the fall each year. Remember — you cannot make changes until next year’s annual open enrollment period unless you experience a qualified life status change. Enrollment or changes in your 401(k) Retirement Plan can be made at any time.

Employees must be actively employed and meet other eligibility requirements to be eligible for the KAI Benefit Plans. Medical, Dental, Vision, and Life Insurance (including AD&D) coverage is also available for eligible family members. Here are the family members who are eligible for coverage:

PARTICIPANT STATUS

ENROLLMENT OPPORTUNITY

COVERAGE EFFECTIVE DATE

New Hires

Must enroll within 31 days of hire date

First day of employment

Current Employee

Annually during the enrollment period: October 25 – November 5, 2021

January 1, 2022

Changes must be made within 31 days of life status change

Retroactive to date of life status change

Participants Who Experience a Qualified Life Status Change

Qualified Life Status Changes You may make changes to your Medical, Dental, Vision, Life Insurance or Flexible Spending Account elections during the 2022 plan year only if you experience a qualified life status change. A qualified life status change is defined by the IRS as one of the following:

FAMILY MEMBER

REQUIREMENTS FOR COVERAGE

Your Spouse

Must be your legal spouse for federal tax purposes including state recognized common-law spouses and same gender spouses.

Your Children Including:

Children must be dependents for whom you have legal custody and:

• Biological, adopted and step children • Disabled children dependent on you for support

• Under age 26 for Medical, Dental, Vision and Child Life • A disabled child of any age

• Children for whom you have legal custody or that you are required to cover under a Qualified Medical Child Support Order (QMCSO) Your Domestic Partner

• A change in legal marital status (marriage, divorce or legal separation) • You are not permitted to keep a former spouse on your coverage. After a divorce a former spouse is no longer an eligible dependent. • A change in the number of dependents (birth/adoption or placement of adoption of a child, dependent satisfies or ceases to satisfy eligibility requirements) • A change in employment status (for you, your spouse or your dependent that affects healthcare coverage, e.g. if your spouse loses coverage elsewhere) Changes to your benefit election must be consistent with your qualified life event, e.g. you are covered under your spouse’s medical plan but your spouse loses coverage so you wish to enroll for coverage for you and your spouse and eligible dependents. To make benefit election changes, access your Workday profile and submit a Life Status Change event within 31 days of the qualified life event. Once approved, coverage is retroactive to the date of your qualified life event.

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Must submit an Affidavit of Domestic Partnership and a Declaration of Tax Status. If your domestic partner does not meet the IRS definition of an eligible dependent, additional contributions for his/her coverage will be taken after-tax. The Company’s portion of the cost is also considered taxable income and will be included on your W-2.

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

MEDICAL BENEFITS

With Virtual Visits, it’s easy to video chat with a doctor 24/7 Whether you are at work, home, traveling or wherever — a Virtual Visit lets you talk with a doctor by video anytime. If needed, the doctor can treat and prescribe medication for everyday illnesses like flu, sinus infections, a cough and more. The cost is typically $50 or less. To get started sign in at myuhc.com/virtualvisits or download the UnitedHealtcare app. Instructions are on this page and there are no additional accounts to set up or apps to download. Virtual Visits are great for medical conditions like: • Allergies • Bronchitis • Ear Infections • Flu • Headaches/migraines • Rashes • Sore Throats • Stomach aches • And more!

UHC Tools Health4Me — UHC App Brings it All Together UnitedHealthcare Health4Me™ provides instant access to your family’s critical health information — anytime and anywhere. Whether you want to find a physician near you, store your favorite providers, check your personal health record, check the status of a claim or speak directly with a healthcare professional, Health4Me is now your go-to resource. Locate Health4Me in the Apple App Store or on Google Play. 24 Hour Nurse Line Virtual Visits Healthy Pregnancy Cost Estimator Tool Preventive Guidelines www.uhcpreventivecare.com

Medical Benefits KAI offers two medical plan options to employees. Election of the benefit is voluntary and the company pays a significant portion of the cost of coverage. Employee contributions for medical benefits are made on a pre-tax basis unless otherwise stated. Once elected, changes to medical plan options cannot be made during the plan year 2022 unless you experience a qualified life status change. Medical coverage is provided through UnitedHealthcare (UHC).The charts on the following pages show a summary of the two plan options.

Staying well is the best protection against disease. Here is how our Healthcare can help: • Use the Preventive Benefits. These benefits are designed to assess your current health and put you in a position to improve it. They cost you nothing additional and can identify a potential issue before it becomes a costly event. Staying in your best shape puts you in a good place to fight off disease and manage any longer term issues as well. To see what preventative care is recommended at a given age, please refer to www.uhcpreventivecare.com. This may help you understand what may be covered before you go to your annual visit. • Try In-Home Virtual Doctor Visits. Instead of sitting in a provider’s waiting room for a non-emergency appointment, try a virtual visit. Virtual visits are completed via video call from your home and are available any time. They can provide top-notch care, typically are much quicker service and are often less expensive than an in-person visit, convenience clinic or emergency room. If it is a true emergency, dial 911. • Use Mail Order Drug Prescription for At Home Delivery. In addition to asking for Tier 1 prescription drugs when filling regularly needed prescriptions, consider at home drug delivery. It can save you time, often money and is conveniently delivered to your mailbox. To learn more, please refer to the Drug Pricing tool at www.myuhc.com in order to search for medications before filling a prescription at the pharmacy. Pricing is based on your specific benefit plan and will include mail order cost and local retail pharmacy cost. The tool will also display any lower cost options to help you make informed decisions about your medication options. • Stay Informed About COVID-19. As the situation with COVID-19 changes, you can remain informed and receive up-to-date information through the resources below.

UHC’s COVID-19 Resource Center www.uhc.com/health-and-wellness/health-topics/covid-19

The Centers for Disease Control (CDC) www.cdc.gov

Refer to the Summary Plan Description (SPD) and the Summary of Benefits Coverage (SBC) located in Workday (under Apps and Benefit Documents) for additional information and details on plan coverage provisions and expense.

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KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

MEDICAL BENEFITS

Kao America Inc. Medical Plans Comparison Chart PLAN OPTION

Coverage Limits/Plan Features

PPO

HDHP

In-Network

Out-of-Network

In-Network

Out-of-Network

Calendar-Year Deductible

$500 Single $1,000 Family

$1,000 Single $2,000 Family

$3,000 Single $6,000 Family

$6,000 Single $12,000 Family

Annual Out-of-Pocket Maximum

$3,000 Single $5,500 Family

$5,000 Single $10,000 Family

$3,000 Single $6,000 Family

$12,000 Single $24,000 Family

Unlimited

Lifetime Maximum

Not Applicable

KAI will make a one time contribution of $500 for employees who enroll in the Orange Medical Plan for 2022. In addition, KAI provides a $1 for $1 match on payroll contributions to your account up to $1,000. Account rolls over each year. Can be used on in- or out-of-network coverage.

Copay/Coinsurance | Plan Pays

Health Savings Account

Covered Services Preventive Benefits

Not Covered

In-Network Preventive Benefits: Includes annual physical exam, routine gynecological care, well baby/child care and immunizations, hearing screening, preventive lab/x-ray screenings. Virtual Visit

$5 employee copay, then plan pays 100%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Physician Office Visits: Primary Care Type Physician

$25 employee copay, then plan pays 100%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Specialist Office Visits

$40 copay then plan pays 100%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Outpatient Surgery

Deductible then plan pays 80%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Hospital: Inpatient Stay

Deductible then plan pays 80%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Deductible then plan pays 80%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Deductible then plan pays 80%

Same as in-network

Deductible then plan pays 100%

Same as in-network

Deductible then plan pays 80%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Urgent Care Center

$50 copay, then plan pays 100%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Mental Health/Substance Abuse: Inpatient

Deductible then plan pays 80%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

Mental Health/Substance Abuse: Outpatient

$40 Individual; $25 Group then plan pays 100%

Deductible then plan pays 60%

Deductible then plan pays 100%

Deductible then plan pays 60%

(applies to services provided by a specialist)

Professional Fees for Surgical & Medical Services (Inpatient & Outpatient)

Emergency Room Advanced Imaging

(includes MRI, CT, MRA, PET and Nuclear Medicine)

Prescription Drug1 Retail Drug

(Participating pharmacy up to 30 day supply)

Mail-Order

(Participating pharmacy 90 day supply) 1

Tier 1: $10 | Tier 2: $30 | Tier 3: $50

Deductible then plan pays 100%

Tier 1: $20 | Tier 2: $60 | Tier 3: $100

Deductible then plan pays 100%

Tier 1 Generic (your lowest cost option), Tier 2 Formulary Brand (your mid-cost option), Tier 3 Non-Preferred Brand (your highest cost option)

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HSA

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

What is a Health Savings Account (HSA)? A health savings account can only be used with a High Deductible Healthcare Plan. Money saved in this account can be used to pay for qualified medical, dental and vision expenses not typically covered by the plan like deductibles, copays, coinsurance and more. HSAs have triple tax protection. The money goes into the account tax free. It can be invested and grow tax free. And, when you use it for your healthcare expenses, it comes out tax free. There is no use it or lose it provision either. Money in the account can be rolled over from year to year if it is not used. You also have access to the funds at anytime, even if you leave Kao or retire, as long as it is for qualified healthcare expenses… even to pay healthcare premiums such as Medicare. The account is totally portable.

Contributions In 2022 you can contribute pre-tax up to $3,650 for single (employee only) coverage and $7,300 for employee + 1 or family coverage, for family plans. If you are older than age 55, you may also invest an additional $1,000 as a catch up contribution. This limit includes both your contribution and the KAI matching contributions. Your contributions may be made through payroll deduction or you can also contribute a lump sum taxdeductible deposit on your own. The amount you contribute can change throughout the year so you either increase or decrease that amount. KAI will make a one-time contribution of $500 for employees who enroll in the HDHP in 2022. In addition, KAI makes a $1 for $1 match on payroll contributions to your account up to $1,000 each year for a annual company contribution of up to $1,500. Remember, both employee and employer contributions count toward the annual contribution limit.

Rules About HSAs You cannot be covered under another group health plan or have other first coverage unless it is also a High Deductible Healthcare Plan. If you are covered under Medicare, you can enroll in the HDHP but you and Kao cannot contribute funds to an HSA. You may not contribute to both the HSA and a healthcare Flexible Spending Account (FSA). When enrolled in the HDHP, you may contribute to the HSA which provides taxfree savings. In addition, you may still have a dependent care flexible spending account.

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HSA

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

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KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

FSA

FSA Claims Deadlines FSA eligible claims must be incurred between January 1, 2022 and December 31, 2022. You may file claims at any time during the year however; you only have until March 31, 2023 to request reimbursement of a claim. Unclaimed funds will be forfeited.

Flexible Spending Account KAI provides you the opportunity to budget your out-of-pocket health and dependent care expenses through pre-tax saving in a flexible spending account (FSA). Pre-tax contributions to the account can save you from 20-40% in payroll taxes. This account is administered by WEX Benefits (formerly Discovery Benefits).

Know the Rules Your FSA can only be elected if you are a new hire or during the annual open enrollment period unless you experience a qualified life status change. Any money saved in the accounts must be claimed by the reimbursement deadlines or it will be forfeited. Click customerservice@wexhealth.com regarding customer service and/or www.wexinc.com for claim submission. You may participate in a Healthcare Flexible Spending Account if: • You are enrolled in the PPO medical plan • You are not enrolled in a KAI medical plan • You are enrolled in a spouse or partner’s POS or PPO medical plan • You are not enrolled in a High Deductible Healthcare Plan either at Kao or through a spouse/partner You may elect a Dependent Care FSA regardless of your medical coverage.

Using an FSA Debit Card Once enrolled, you will receive a debit card (for Healthcare FSA and Dependent Care FSA) which may be used to make purchases at qualified retailers for qualified expenses. Even if you use the debit card to make purchases you will still need to submit the receipts through the claims process. Keep in mind however; you may not use your Debit Card to be reimbursed for prescribed over the counter medications and products. For over the counter items, you must submit a paper claim form available on www.wexinc.com. Forms MUST be submitted with your health provider’s prescription and cash register receipts.

Access your FSA benefits on the go 24/7 with the WEX Benefits mobile app. This free app gives you convenient, real-time access to all your FSA benefit accounts in one spot.

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KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

FSA

PLAN FEATURES

HEALTHCARE FLEXIBLE SPENDING ACCOUNT

DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT

Annual Contribution Limit

$2,750 annually

$5,000 per household

If you and a spouse are eligible to contribute, you may each contribute up to $2,750. Special contribution limits may apply to highly compensated employees. No employee enrolled in the may contribute to this FSA.

The limit is reduced if your spouse is not working or earns less than $5,000 per year. If your filing status is married filing separately, the contribution limit is $2,500. If you are divorced or legally separated and have custody of an eligible child, you may use the Dependent Care FSA even if you allow your former spouse to claim the child as a dependent for income tax purposes.

Health-related expenses, products and services such as:

Dependent care related expenses as follows:

Eligible Expenses

• Deductibles, coinsurance and copays • Contact lenses and eyeglasses • LASIK and eye-correction surgery • Dental services and braces • Charges over medical plan limits • Hearing aids • Over-the-counter drugs and supplies such as allergy medications, asthma medications, pain relievers, bandages and first-aid kits when accompanied by a doctor’s order Claims Deadlines and Guidelines

(unclaimed funds will be forfeited)

• Day camp and holiday camp expenses (but not for overnight camp) if dependent is under the age of 13 • Licensed day care centers for disabled dependents • Costs for family and adult day care facilities • Dependent care provided by other individuals outside or inside your home (excluding your tax dependents and your children younger than age 19)

Qualifying health-related expenses must be:

Qualifying dependent care expenses must be:

• Incurred between January 1, 2022 and December 31, 2022

• Incurred by you or by anyone you claim as a dependent on your tax return

• Incurred by you

• Medically necessary

• If you are married — necessary so your spouse can work or attend school full-time or necessary to care for your mentally or physically disabled spouse

• Not reimbursable under any other plan • Tax deductible under IRS rules • Not related to cosmetic procedures When Funds Can Be Used

• Licensed nursery programs and daycare centers for children

You do not need to have the money already “saved” in your account to be reimbursed but you may not use more than your contribution limit for the year

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• Necessary so you can work

Money must be already “saved” in your account before you can be reimbursed for dependent care expenses

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

D E N TA L

Dental Benefits KAI provides you dental care coverage through MetLife. This is a voluntary benefit and if you choose to elect Dental coverage, you will have a small contribution with KAI paying approximately 70% of the premium. Generally, your expenses will be less using an innetwork provider but you will still receive benefits if you choose care outside of the network. The following dental plan features apply. COVERAGE LIMITS

PLAN PAYS*

Calendar-Year Deductible

Individual $50 Family $150

(waived for preventive diagnostic and orthodontics)

Calendar-Year Maximum COVERED SERVICES

$1,500 per person per calendar year PLAN PAYS*

BENEFIT GUIDELINES

Type A: Preventive & Diagnostic Services Periodontic Oral Exams

100%*

Twice every 12 months

Bitewing X-rays

100%*

One set in a year

Complete Series or Panorex X-rays

100%*

Once every 36 months

100%*

Once every 6 months

Topical Fluoride Applications

100%*

For a child under age 16, twice every 12 months

Sealants

100%*

For a child under age 16, which are applied to non-restored, non-decayed first and second permanent molars, once per tooth every 36 months

Dental Prophylaxis (Cleanings)

Type B: Basic (Restorative) Amalgam & Composite Resin Restorations (Fillings)

80%*

Repair: Crown, Denture and Bridge

80%*

Occlusal adjustments, once in a 36 month period

Endodontics

80%*

Root canal treatment

Simple Extraction

80%*

Oral Surgery

80%*

Periodontal scaling and root planning once per quadrant, every 24 months. Periodontal surgery once per quadrant, every 36 months.

Periodontics

80%*

Periodontal maintenance, where periodontal treatment (including scaling, root planning, and periodontal surgery, such as gingivectomy, gingivoplasty, gingival curettage and osseous surgery) has been performed. Limited to once in any 36-month period.

General Anesthesia

80%*

When dentally necessary in connection with oral surgery, extractions or other covered dental services

Type C: Major (Prosthodontic) Crowns/Inlays/Onlays

50%*

Replacement, once every 60 months

Bridges and Dentures

50%*

Replacement of non-serviceable denture if such denture was installed more than 60 months prior to replacement. Replacement of existing temporary full denture if the temporary denture cannot be repaired and the permanent denture is installed within 12 months after the temporary denture was installed.

Implants

50%*

Initial installation of full or partial dentures or implants, when needed, to replace congenitally missing teeth or to replace natural teeth that are lost while the person receiving the benefits was insured for dental insurance under this certificate.

Type D: Orthodontia Lifetime Maximum Orthodontia Orthodontia Maximum: $1,500 per person per lifetime

50%*

Coverage is limited to dependents under age 26. Preauthorization required for dependent if the orthodontic appliance is initially installed while dental insurance is in effect for that dependent. All dental procedures performed in connection with orthodontic treatment are payable as orthodontia. Benefit for initial placement of the appliance will be made representing 20% of the maximum benefit amount. Orthodontic benefits end at cancellation of coverage.*

* In-network benefits are paid at 100% of the discounted fee negotiated with the provider. For out-of-network charges, benefits will be paid at 90% of the usual and customary rates prevailing in the same geographic area where the service is rendered and expenses incurred. 14 | Le a r n mo re a b o u t y o u r b e n e fits by e ma ilin g b enef its @ Kao.c om o r by cal l i ng 800-650-8180

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

VISION

Vision Benefits KAI provides you vision care coverage through VSP. Your participation in the plan is voluntary and you pay 100% of the cost discounted at group rates. Generally, you will pay less if you use a network provider but you may obtain care outside the network at a lower benefit level. In-Network VSP providers can be found at www.vsp.com. The following vision plan features apply.

COVERAGE SERVICE

WellVision Exams

HOW CLAIMS ARE PAID COPAY

FREQUENCY

$10 copay

Every Calendar Year

$20 copay

Every Calendar Year

Prescription Glasses Single-Vision, Lined Bifocal, Lined Trifocal Lenses, Photochromic and Tints Frames

$130 allowance Standard Progressive Lenses $50 Premium Progressive Lenses $80-$90 Custom Progressive Lenses $120-$160 Average 35-40% off other lens options

Lens Options

Contact Lenses Medically Necessary or Elective Including Fit & Follow Up

Contact Lens Exam up to $60 copay Contact lenses: $150 allowance

Laser Surgery Discounts Available

Customized ID Cards for Dental and Vision Dental

Print or view a customized ID card on demand at http://bit.ly/KaoMetLife or search for “Metlife” on a mobile app.

Vision

Print or view a customized ID card at www.vsp.com.

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KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

DISABILITY/AD&D

Disability Income Insurance Benefits The company provides you with both short-term and long-term disability insurance benefits that are 100% employer paid. Coverage for long term disability is provided through MetLife and an option to purchase supplemental insurance is available.

Short-Term Disability Benefits This benefit provides for continuance of your income should you be unable to work due to an illness or personal injury causing a disability. To qualify for short-term disability benefits, employees should contact your local benefits representative. Once your disability is approved, benefits will be paid concurrent with our normal payroll cycle. During the time you are receiving payments for your disability, you must comply with all requests for medical information and/or treatment made by your local benefits department. Deductions that are generally made from your pay check on a regular basis will continue to be made while on the Short-Term Disability program.

Long-Term Disability Benefits Long-Term Disability (LTD) provides for continuance of a portion of your income should you be unable to work due to a disability. Long-Term Disability benefits, if approved, typically begin once your short-term disability benefits are exhausted. The companypaid benefit will be equal to 50% of your annual base wages up to a maximum benefit of $3,000 per month. You have the option to purchase supplemental LTD which will increase your coverage to 66.6% of your annual base wages, up to a maximum benefit of $10,000 per month.

Life Insurance/AD&D Benefits The Company provides you with a basic term life insurance and accidental death and dismemberment benefit at no cost to you through MetLife. In addition to the basic company-paid coverage you may elect to participate in the Supplemental Life and Accidental Death & Dismemberment coverage. Participation in the additional coverage is voluntary, and may be subject to evidence of insurability. Employees pay 100% of the premium for Voluntary Life Insurance coverage.

Company Paid Basic Term Life Insurance COMPANY PAID BASIC TERM LIFE AND AD&D INSURANCE

Coverage Amount Paid to Your Beneficiary

1.5 x your annual base wages to a maximum of $500,000

Supplemental Life and Accidental Death & Dismemberment Insurance

You have the option to purchase supplemental life insurance. In order to elect coverage for your spouse, you must also elect supplemental coverage for yourself. Election of this coverage is voluntary and employees are responsible for 100% of the premium. New Hires: No Statement of Health (SOH) required if elected during your new hire enrollment period, except when electing Employee 4 times base wages or amounts over the guaranteed limit for spouse life insurance. SUPPLEMENTAL LIFE AND ACCIDENTAL DEATH & DISMEMBERMENT LIFE INSURANCE

Supplemental Life and AD&D Coverage Amount Paid to Your Beneficiary

Statement of Health (SOH)

EMPLOYEE

SPOUSE

DEPENDENT

You have 4 options: 1 times base wages 2 times base wages 3 times base wages 4 times base wages* (SOH)

Coverage up to $250,000

Coverage is $10,000 per child and the cost is the same no matter how many children you have.

Yes if elected after new hire enrollment period and/or if electing 4 times base wages

Yes if elected after new hire enrollment period and if electing an amount greater than the guaranteed issue amount of $30,000

Yes if elected after new hire enrollment period

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KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

CRITICAL ILLNESS

Critical Illness Coverage KAI provides employees the opportunity to purchase Critical Illness coverage that can protect your assets and assist with a variety of expenses in the event of a critical illness related to a vascular, cancer or other serious diagnosis. The Critical Illness coverage is provided through Manhattan Life. Lump sum benefits are paid directly to you. The cost of coverage is paid 100% by you at a significantly discounted group rate. As part of the critical illness coverage, you may receive an annual wellness benefit of $150 when you have a preventive health screening performed, such as Lipid Panel, Pap Smear, PSA, or Colonoscopy.

PLAN FEATURES

Benefit Coverage Health Screening Reimbursement Vascular Coverage

Cancer Coverage

CRITICAL ILLNESS COVERAGE EMPLOYEE

SPOUSE

DEPENDENT CHILD

$5,000–$50,000

$2,500–$25,000

$2,500–$5,000

Pays $150 annually for a preventive health screening

Heart Attack, Transplant (result of heart failure), Stroke: Pays 100% Coronary Artery Bypass Surgery (as a result of coronary artery disease): Pays 25% Initial Diagnosis of Internal Cancer or Malignant Melanoma: Pays 100% Carcinoma in Situ: Pays 25% Transplant (other than heart), End-Stage Renal Disease, Loss of Sight, Speech, or Hearing, Coma: Pays 100%

Other Critical Illness

Benefit Recurrence

N/A

This provides an additional benefit for the same condition if a covered participant is treatment-free for at least 12 months.

Critical illness coverage is a voluntary benefit which is not subject to the Employee Retirement Income Security Act of 1974 (ERISA). Participation is completely voluntary with employees paying 100% of the cost for this coverage. The company does not sponsor or endorse this offering.

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TRAVEL COVERAGE

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

Emergency Medical Coverage for International Business Travel KAI provides employees with temporary medical coverage, separate from the KAI U.S. medical plans, should you experience a medical emergency while traveling on company business. This benefit includes the following: • Hospital admissions, surgeries, outpatient medical care, and ambulance service for emergency medical treatment • Help finding the right doctor or hospital closest to your location • Prescription drugs and replacement medicine for lost prescriptions that are medically necessary • Medical evacuations in case you require immediate medical attention and adequate facilities are not locally available • Help obtaining necessary documents for medical insurance claims • Providing personal emergency telephone translation services • Advice for how to recover or replace lost documents like passports and credit cards To obtain more information prior to your international business trip, please contact the Kao Benefits Department at 800-650-8180.

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EAP

Click or Call ComPsych Anytime... Call: 866-624-2822 TDD: 800-697-0353 Online: www.guidanceresources.com Your company Web ID: KaoEAP

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

Employee Assistance Program The Employee Assistance Program (EAP) is provided by ComPsych® GuidanceResources and offers counseling, legal and financial consultation, work-life assistance and crisis intervention services to all our employees and their household family members. We provide the EAP because we care about our employees and their dependents. The EAP can be used free of charge as needed when you or your dependents are facing emotional, financial, legal or other concerns.

Services are confidential. The EAP is strictly confidential. No information about your participation in the program is provided to your employer.

Stress & Coping with COVID-19

There are many reasons to use the EAP.

The pandemic has disrupted our routines and made many of our every day tasks harder. Our EAP can help you manage the demands of our time and

• Are feeling overwhelmed by the demands of balancing work and family

the first six visits are FREE!

You may wish to contact the EAP if you: • Are experiencing stress, anxiety or depression • Are dealing with grief and loss • Need assistance with child or elder care concerns • Have legal or financial questions • Have concerns about substance abuse for yourself or a dependent

Here’s what to expect when you call. COVID-19 Coping Tips from Our EAP From eating to sleeping, the stress of our time can impact you in a number of ways. Here are some tips from our EAP on how to quickly destress when anxiety levels rise: • Connect with family and friends through video calls, phone calls, texts or social media. • Take care of yourself and monitor the physical health needs of your family. Eat healthy, drink plenty of water and get enough rest.

When you call, you will speak with a GuidanceConsultantSM, a master’s- or PhDlevel counselor who will collect some general information about you and will talk with you about your needs. The GuidanceConsultant will provide the name of a counselor who can assist you. You can then set up an appointment to speak with the counselor over the phone or schedule a face-to-face visit.

How the services work. First six visits are free. The EAP provides free short-term counseling with counselors in your area who can help you with your emotional concerns. If the counselor determines that your issues can be resolved with short-term counseling, you will receive counseling through the EAP. However, if it is determined that the problem cannot be resolved in short-term counseling in the EAP and you will need longer-term treatment, you will be referred to a specialist early on and your insurance coverage will be activated.

• Unless ill, going outside to exercise and/ or walk the dog is a great activity. Don’t forget to practice social distancing by keeping at least 6 feet away from others and wearing a cloth face covering when in public.

GuidanceResources® is available anytime, anywhere!

• Relax your body often by doing things that work for you — take deep breaths, stretch or meditate, or engage in activities you enjoy.

2. Install GuidanceResources Now

In addition to the phone services, there is a mobile app version of GuidanceResources® Online. GuidanceResources Now, gives you fast, easy access to your Employee Assistance Program right from you phone. To download the app: 1. Search GuidanceResources (one word) 3. Tap Member Resources and enter your username and password

• Call the EAP for assistance at anytime you need more support. The EAP is open 24/7 and can help with many kinds of stress and anxiety interventions. 19 | Lea r n m o re a b o u t y o u r b e n e fits by e ma ilin g b enef its @ Kao.c om o r by cal l i ng 800-650-8180

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

401(k)

Kao America Inc. 401(k) Savings Plan The Kao America Inc. 401(k) Savings Plan is the primary program that allows you to save for your retirement. Kao will match your savings plan contribution, subject to the Plan’s Rules and IRS annual contribution limits. You may enroll or increase your contribution in this plan at any time. While participation is not mandatory, we strongly encourage you to use this plan to help build an adequate retirement nest egg.

Make the Most of Your New Opportunities — Take Action to Prepare for Your Retirement! Review the 401(k) plan basics in the chart below. Then, contact Fidelity Investments who is the plan’s recordkeeper to enroll or make changes.

401(k) Plan Basics PLAN FEATURE

HOW IT WORKS

Enrollment & Account Management

Enroll any time by logging on to http://www.netbenefits.com and following instructions or by calling the Fidelity Retirement Benefits Line at 800-294-4015. You are eligible to enroll on your date of hire.

Contributions Types

You may choose to make pre-tax, or Roth contributions up to the annual IRS limit. Pre-tax — your contributions are made before your current payroll taxes are calculated providing you a tax savings right now. Roth — your contributions are made after your current payroll taxes are calculated and the funds when they are withdrawn at retirement will be generally tax-free providing you a tax savings in retirement.

Contribution Limits & Kao Matching Contributions

You may contribute 1%–80% of your eligible pay on a pre-tax and/or Roth after-tax basis up to the IRS limit for 2022. If you are 50 or over you may contribute an additional amount to your plan as Catch-up Contributions. These contributions are match-eligible up to the IRS limit for 2022.

Employer Matching & Vesting

Kao matches 100% of the first 3%, 50% of the next 2%, and 50% of the following 2% (discretionary) you contribute, up to a total of 5% employer match in 2022. In order to receive the full employer match you will want to contribute at least 7%. Matching contributions are calculated at each pay period. In order to get the maximum match, you should spread your contributions out evenly throughout the year. All company contributions are immediately 100% vested.

Rollover

If you have a retirement plan from a prior employer, you may be able to rollover this balance into your Kao 401(k) Plan. Please contact Fidelity at 800-294-4015 for more information on rolling over your prior plan.

More Information

You can learn more about how the plan works and how to invest by visiting http://e-learning.fidelity.com. Also on the “Tools & Learning” section of the Fidelity website there are many helpful articles and calculators to help you plan your retirement.

For additional Plan details refer to the Summary Plan Description at http://www.netbenefits.com.

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KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

C O N TA C T S

How to Get Help with Your Benefits Contacts For help with your benefits, please call or email the Benefits Team at 800-650-8180 or email benefits@Kao.com at any time. Generally, the team will get back to you within 24 hours (during normal business hours). Any member of the Benefits Team can help with your need.

Often benefit questions are of a confidential nature. Feel free to also call the carrier directly for help with an issue or claim. For claims questions, specific coverage questions or procedure pre-approvals, please contact the carrier directly. If you have any questions or concerns regarding benefits, please refer to the chart below: BENEFIT/CARRIER

Medical UnitedHealthcare Plan # 202495 Dental MetLife Plan # 91576 Vision VSP Plan # 30043352

CONTACT INFORMATION

866-844-4864 www.myuhc.com 800-942-0854 http://bit.ly/KaoMetLife 800-877-7195 www.vsp.com

Emergency Medical Coverage for International Travel

800-650-8180

Critical Illness Benefit Manhattan Life

855-448-6982

Short-Term Disability Benefits Sedgwick (through 2/28/2022)

timeoff.yorkrisk.com

Short-Term Disability Benefits Broadspire (beginning 3/1/2022)

www.myleavetech.com

Long-Term Disability Benefits MetLife Flexible Spending Accounts WEX (formerly Discovery Benefits) Plan # 30742

888-436-9530

888-423-8885

866-729-9201 or 800-858-6506 866-451-3399 www.wexinc.com 866-234-8913

Health Savings Account Optum Bank

www.optumbank.com

Life & AD&D Insurance MetLife

www.metlife.com

Employee Assistance Program ComPsych 401(k) Savings Plan NetBenefits

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800-638-6420 866-624-2822 www.guidanceresources.com (Web ID: KaoEAP) 800-294-4015 www.netbenefits.com

I M P O R TA N T I N F O R M AT I O N

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

Important Information about Your Healthcare Rights General Information about Your Rights Federal law provides you with certain rights regarding healthcare benefits. Please review this information to better understand what is available to you under the law.

The Mental Health Parity and Addiction Equity Act of 2008 The Mental Health Parity and Addiction Equity Act (MHPAEA) of 2008, was signed into law on October 3, 2008. Under MHPAEA, group health plans with 51 or more employees, insurance companies and HMO’s offering mental health and substance abuse benefits are no longer allowed to set annual dollar limits, lifetime dollar limits, financial requirements (copays, deductibles, coinsurance, or out-of-pocket expenses) or day and visit maximums on mental health and substance abuse benefits that are more restrictive than those imposed on medical or surgical benefits. A plan that does not impose an annual or lifetime dollar limit on medical and surgical benefits may not impose such a dollar limit on mental health or substance abuse benefits offered under the plan.

Special Enrollment If you are declining enrollment 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 plan, provided that your request enrollment within 31 days after your other coverage ends (COBRA or state continuation coverage ends, divorce, legal separation, death, termination of employment or reduction in hours worked; or because the employer contributions cease). 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 31 days after the marriage, birth, adoption or placement for adoption. If you or your dependent lose coverage under a Medicaid Plan or Children’s Health Insurance Program (CHIP), or become eligible for group health plan premium assistance under a Medicaid Plan or under the CHIP, you may request enrollment within 60 days after coverage under the Medicaid or CHIP ends or within 60 after you or your dependent is determined to be eligible for state premium assistance under CHIP.

Women’s Health & Cancer Rights Act On October 21, 1998 Congress passed a bill called the Women’s Health and Cancer Rights Act. This law requires group health plans that provide coverage for mastectomy to provide coverage for certain reconstructive services. These services include: • Reconstruction of the breast upon which the mastectomy has been performed, • Surgery/reconstruction of the other breast to produce a symmetrical appearance, • Prostheses, and • Physical complications during all stages of mastectomy, including lymph edemas In addition, the plan may not: • Interfere with a woman’s rights under the plan to avoid these requirements, or • Offer inducements to the health provider, or assess penalties against the health provider, in an attempt to interfere with the requirements of the law. However, the plan may apply deductibles and copays consistent with other coverage provided by the plan.

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I M P O R TA N T I N F O R M AT I O N

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

Statement of Rights under the Newborns’ and Mothers’ Health Protection Act Under federal law, group health plans offering group health coverage generally may not: • 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 delivery by cesarean section. However, the plan or issuer may pay for a shorter stay if the attending provider (e.g., your physician, nurse midwife, or physician assistant), after consultation with the mother, discharges the mother or newborn earlier. • Set the level of benefits or out-of-pocket costs so that any later portion of the 48-hour (or 96-hour) stay is treated in a manner less favorable to the mother or newborn than any earlier portion of the stay. • Require that you, your physician, or other healthcare provider obtain authorization for prescribing a length of stay of up to 48 hours (or 96 hours). However, you may be required to obtain pre-certification for any days of confinement that exceeds 48 hours (or 96 hours). For information on pre-certification, please refer to the Benefit Summaries.

HIPAA Notice of Privacy Practices The Health Insurance Portability and Accountability Act (HIPAA) privacy rules require that health plans distribute a notice to participants of their privacy rights. This notice was provided to you upon enrollment in the plan. An updated notice was provided with the 2022 Open Enrollment materials. You may also request a hard copy of the notice by contacting the Benefits Team at 800-650-8180.

Nothing contained in the benefit plans described herein shall be held or construed to create a promise of employment or future benefits, or a binding contract between Kao America Inc., or its subsidiaries and affiliates, and its employees, retirees or their dependents, for benefits or for any other purpose. As in the past, Kao America Inc. reserves the right, in its sole and absolute discretion, to amend, modify or terminate, in whole or in part, any or all of the provisions of the benefit plans described herein, including any health benefits that may be extended to retirees of Kao America Inc., or its subsidiaries or affiliates, and their dependents. Further, Kao America Inc. reserves the exclusive right, power and authority, in its sole and absolute discretion, to administer, apply and interpret the benefit plans described herein, and to decide all matters arising in connection with the operation or administration of such plans. For more complete information regarding any of Kao America Inc. benefit programs, please refer to the Summary Plan Descriptions.

ENROLLMENT

DISABILITY FLEXIBLE SPENDING DEPENDENTS

CARE

DENTAL

FAMILY

SAVINGS HSA

INPATIENT

HEALTH 2022 BENEFIT ENROLLMENT COINSURANCE

MEDICAL

INSURANCE

SECURITY

PRESCRIPTION DRUG PHYSICIAN

OUTPATIENT

SHORT-TERM

COPAY

DEDUCTIBLE

VISION

EMPLOYEE ASSISTANCE

LIFE EVENT

I M P O R TA N T I N F O R M AT I O N

KAI 2022 ENROLLMENT • PLANNING FOR YOUR BENEFITS

RATES AND IMPORTANT ENCLOSURES Benefit Rates Employee Assistance Program (EAP) — Overview Quit for Life — Tobacco Cessation Program Optum HSA — Overview Optum HSA — FAQs OptumRx Mail Order Prescription Form CHIP Notice Notice of Privacy Practices Creditable Coverage Notice

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Kao America Inc. KSA 2022 Employee Bi-Weekly Contributions: Medical, Dental and Vision Benefits Rates effective January 1, 2022 Benefit Type

UHC PPO Plan

UHC HDHP Plan

Coverage Level

Single Employee +1 Family Single Employee +1 Family

Bi-Weekly Payroll Deduction Non‐Tobacco 70.37 147.84 242.78 26.00 49.51 68.60

MetLife Dental

Single Employee + 1 Family

5.14 9.00 11.58

VSP Vision

Single Employee +1 Family

4.82 8.09 10.30

Tobacco 90.37 167.84 262.78 46.00 69.51 88.60

As part of KAI’s continuing wellness opportunities, KAI offers a Quit For Life® Tobacco Cessation Program. This program is available to all employees, at no cost, who currently use tobacco products. Enrollment and active participation in the program will qualify an employee to receive the discounted (non-tobacco) medical plan rate.

Please contact the KAI Benefits Department at 1-800-650-8180 for more information.

Your ComPsych GuidanceResources program offers someone to talk to and resources to consult whenever and wherever you need them. ®

Call: 866.624.2822 TTY: 800.697.0353

Confidential Emotional Support Our highly trained, local clinicians will listen to your concerns and help you or your family with any issues. Up to six counseling sessions are now available for each issue at no cost. Talk to us for: • Anxiety, depression, stress • Grief, loss and life adjustments • Relationship/marital conflicts

Online Support GuidanceResources Online is your 24/7 link to vital information, tools and support. Log on for: ®

• Articles, podcasts, videos, slideshows • On-demand trainings • “Ask the Expert” personal responses to your questions

Your toll-free number gives you direct, 24/7 access to a GuidanceConsultant , who will answer your questions and, if needed, refer you to a counselor or other resources. SM

Online: guidanceresources.com App: GuidanceNow Web ID: KAOEAP SM

Log on today to connect directly with a GuidanceConsultant about your issue or to consult articles, podcasts, videos and other helpful tools.

24/7 Support, Resources & Information

Enhanced EAP: Up to six counseling sessions are now available to you and your household family members for each issue at no cost.

Contact Your GuidanceResources Program ®

Call: 866.624.2822 TTY: 800.697.0353 Online: guidanceresources.com App: GuidanceNow Web ID: KAOEAP SM

Copyright © 2020 ComPsych Corporation. All rights reserved. To view the ComPsych HIPAA privacy notice, please go to www.guidanceresources.com/privacy. ComPsych complies with applicable federal civil rights laws and does not discriminate on the basis of race, color, national origin, age, disability or sex.

It’s time to plan for a healthier future. When you quit tobacco, good things start to happen. Your lungs begin to heal and you regain your sense of taste and smell. Best of all, your risk for heart disease, stroke and lung cancer may be dramatically reduced, which may lead to an average life expectancy that is 10 years longer than if you had kept smoking.1 Quit For Life® is a clinically proven program that offers a customized quit plan, 24/7 personal support and strategic tools to help you manage cravings.

Choose Quit For Life during open enrollment.

DID YOU KNOW? Getting started is as simple as downloading the

Quit For Life mobile app Apple, App Store and the Apple logo are registered trademarks of Apple Inc. Google Play and the Google Play logo are trademarks of Google LLC. All other trademarks are the property of their respective owners.

quitnow.net 1-866-QUIT-4-LIFE TTY 711 American Cancer Society. Benefits of Quitting Smoking Over Time. cancer.org/healthy/stay-away-from-tobacco/benefits-of-quitting-smoking-over-time.html (Updated 11/2018). Accessed March 6, 2019.

Provided at no additional cost as part of your benefits plan. The Quit For Life® Program provides information regarding tobacco-cessation methods and related well-being support. Any health information provided by you is kept confidential in accordance with the law. The Quit For Life® Program does not provide clinical treatment or medical services and should not be considered a substitute for your doctor’s care. Participation in this program is voluntary. If you have specific health care needs or questions, consult an appropriate health care professional. This service should not be used for emergency or urgent care needs. In an emergency, call 911 or go to the nearest emergency room. Optum is a registered trademark of Optum, Inc. © 2019 Optum, Inc. All rights reserved. WF607673 131345-032019

Introduction to health savings accounts

A health savings account (HSA) allows you to save money for qualified medical expenses that you’re expecting, such as contact lenses or monthly prescriptions, as well as unexpected ones — for this year and the future.

Why have an HSA? You own it The money is yours until you spend it — even deposits made by others, such as an employer or family member. You keep it, even if you change jobs, health plans or retire. Tax savings HSAs help you plan, save and pay for health care, all while saving on taxes. • The money you deposit is tax advantaged. • Savings grow income tax-free. • Withdrawals for qualified medical expenses are also income tax-free. It’s not just for doctor visits Once you’ve contributed to your account, you can use the funds in your HSA to pay for qualified medical expenses such as: • Dental care, including extractions and braces • Vision care, including contact lenses, prescription sunglasses and LASIK surgery • Prescription medications • Certain over-the-counter drugs and medications • Chiropractic services • Acupuncture

Contribution limits There are contribution limits, set by the Internal Revenue Service (IRS) and adjusted annually. These limits are: • $3,600 for individual coverage in 2021; $3,650 in 2022 • $7,200 for family coverage in 2021; $7,300 in 2022 • $1,000 extra if you’re 55 or older, also known as catchup contributions

Save for the future Your HSA rolls over from year to year, so you can continue to grow your savings and use it in the future — even into retirement.

Who can open an HSA? To be an eligible individual and qualify for an HSA, you must have a qualifying high-deductible health plan (HDHP) that meets IRS guidelines for the annual deductible and out-of-pocket maximum. In addition, you must: • Be covered under a qualifying HDHP on the first day of a given month. • Not be covered by any other health plan except what is permitted (dental, vision, disability and some other types of additional coverage are permissible). • Not be enrolled in Medicare, TRICARE or TRICARE for Life. • Have not received Department of Veterans Affairs (VA) benefits within the past three months, except for preventive care. If you are a veteran with a disability rating from the VA, this exclusion does not apply. • Not be claimed as a dependent on someone else’s tax return. • Not have a health care flexible spending account (FSA) or health reimbursement account (HRA). Alternative plan designs, such as a limited-purpose FSA or HRA, might be permitted. Other restrictions and exceptions also apply. Consult a tax, legal or financial advisor to discuss your personal circumstances.

Contributions add up quickly When Marcus started his new job, he decided to open an HSA and contribute $100 per month. Because he hasn’t had many medical expenses, he decided not to touch the balance during his first year. Here’s how his contributions added up: Monthly contribution: $100 Annual contribution: $1,200 Annual income tax savings1: $440 Use the HSA Calculator on optumbank.com to help determine your contributions and see how much you can save on taxes. Open your HSA today.

Open your account Check with your employer or benefits specialist to learn about your company’s application process. You may be able to sign up through your employer or enroll at optumbank.com. You cannot use your HSA to pay for medical expenses you had before you opened your account — so be sure to open your HSA as soon as you are eligible. And be sure to save your receipts! For a full list of qualified medical expenses, visit optumbank.com/qualifiedexpenses.

Have questions? Visit optumbank.com or download the mobile app.

Download the Optum Bank app Enjoy an easier way to manage your health savings account. You can pay bills, view transactions, upload receipts and more. Download today on your Apple or Android device.

optumbank.com

Assuming a 24% federal income tax, 5% state tax and 7.65% FICA. Results and amount will vary depending on your particular circumstances.

Health savings accounts (HSAs) are individual accounts offered or administered by Optum Bank® Member FDIC, a subsidiary of Optum Financial, Inc., and are subject to eligibility requirements and restrictions on deposits and withdrawals to avoid IRS penalties. State taxes may apply. Fees may reduce earnings on account. This communication is not intended as legal or tax advice. Federal and state laws and regulations are subject to change. Apple, the Apple logo, Apple Pay, Apple Watch, iPad, iPhone, iTunes, Mac, Safari, and Touch ID are trademarks of Apple Inc., registered in the U.S. and other countries. iPad Pro is a trademark of Apple Inc. Android, Google Play and the Google Play logo are trademarks of Google LLC. Data rates may apply. ©2021 Optum, Inc. All rights reserved. WF4506690 66352E-052021 OHC

Frequently asked questions: HSAs What are the benefits of a health savings account (HSA)?

What happens to my remaining account balance at the end of the year?

HSAs are tax-advantaged accounts that help people save and pay for qualified medical expenses. Benefits include:

Any remaining balance automatically rolls over year after year.

• Contributions are pre-tax or tax deductible. • Earnings are income tax-free. •Y ou can make income tax-free withdrawals for qualified medical expenses. •Y ou can carry over unused available funds from year to year. • The HSA is yours to keep even if you change jobs, change health plans or retire. Note: Contributions are tax deductible on your federal tax return. Some states do not recognize HSA contributions as a deduction, and some states tax interest earned on your HSA. Your own HSA contributions are either tax deductible or pre-tax (if made by payroll deduction). See IRS Publication 969, or consult a qualified tax advisor to see how your state treats HSA contributions.

Who qualifies for an HSA? To open an HSA, you must have a qualifying highdeductible health plan (HDHP) and meet other IRS eligibility requirements, unless an exception applies. • You cannot be covered by any other health plan that is not an HDHP. • You cannot be currently enrolled in Medicare or TRICARE. • You cannot be claimed as a dependent on another individual’s tax return.

What is a qualifying HDHP? This is a health plan that satisfies certain IRS requirements with respect to deductibles and out-of-pocket expenses. Year

Annual deductible

Out-of-pocket expenses

2021

At least $1,400 for individual coverage and $2,800 for family coverage

Not exceeding $7,000 for individual coverage and $14,000 for family coverage

2022

At least $1,400 for individual coverage and $2,800 for family coverage

Not exceeding $7,050 for individual coverage and $14,100 for family coverage

What can I use my HSA for? You can use the funds in your HSA: • To pay for qualified medical, dental, vision and prescription drug expenses, including certain overthe-counter drugs and medications, as defined in IRS Publications 502 and 969. • As supplemental income after age 65. Once you are 65, you can withdraw funds for any reason without paying a penalty, but they will be subject to ordinary income tax. If you are under age 65 and use your HSA funds for nonqualified expenses, you will need to pay taxes on the money you withdraw, as well as an additional 20% penalty.

Can I use my HSA to pay for qualified medical expenses for a spouse or tax dependent? Yes, even if your spouse or tax dependent is covered under another health plan. To get personalized details, consult a qualified tax advisor.

Are health insurance premiums considered qualified medical expenses? In general, no, but exceptions include qualified long-termcare insurance, COBRA health care continuation coverage, any health plan maintained while receiving unemployment compensation under federal or state law and, for those 65 and over (whether or not they are entitled to Medicare), any employer-sponsored retiree medical coverage premiums for Medicare Part A or B or Medicare HMO. Conversely, premiums for Medigap policies are not qualified medical expenses.

Can I invest my HSA dollars? Yes, you can choose to invest your HSA dollars once you reach your investment threshold. Visit optumbank.com for more details.

Frequently Asked Questions

What happens to my HSA if I no longer am covered by a qualifying high-deductible plan (HDHP). While you can no longer contribute to your HSA, you can still use the remaining funds to pay or be reimbursed for future qualified medical expenses.

How much can I contribute to an HSA? The IRS sets annual contribution limits each year. Year

Individual coverage

Family coverage

2021

$3,600

$7,200

2022

$3,650

$7,300

Note that any contributions made to your HSA by family members, your employer or others count toward this limit. If you are 55 or older, you can contribute an additional $1,000 each year. Note: The primary account holder must be 55 or older (even if the spouse is of that age).

How can I make contributions? There are three ways to make a deposit: • Payroll deductions through your employer, if available.

Is there a time limit for reimbursing myself? You can reimburse yourself at any time for expenses you paid for out of pocket. There is no time limit, but the expenses must have been incurred since you opened your HSA.

How can I use my HSA to pay for medical services? You can use your Optum Financial debit Mastercard®, use online bill pay; or pay out-of-pocket and then distribute funds from your HSA to reimburse yourself.

Can I use my HSA to pay for non-healthrelated expenses? Yes. However, any amount of a distribution not used exclusively to pay for qualified medical expenses for you, your spouse or your eligible tax dependents is then included in your gross income. These distributions could be subject to taxes and an additional 20% IRS tax penalty, except in the case of distributions made after your death, disability or reaching age 65.

What happens if my HSA contributions exceed the annual contribution limit?

• Mail in a personal check along with the HSA Contribution Form. You can find this form after signing in at optumbank.com.

If you contribute more than the IRS annual contribution limit, you have until the tax-filing deadline to withdraw excess contributions. If excess contributions are not withdrawn by the tax-filing deadline, an annually assessed excise tax of 6% will be imposed on any excess contributions.

When can contributions be made?

Is tax reporting required for an HSA?

• Online at optumbank.com using your personal checking account.

Contributions for a taxable year can be made any time within that year and up until the tax filing deadline for the following year, which is typically April 15.

If I change employers, what happens to my HSA? Since you are the owner of the HSA, you may continue to maintain the account if you change employers. The funds are yours to keep.

Can I reimburse myself with HSA funds for qualified medical expenses incurred prior to my enrollment in an HSA?

Yes. You must complete IRS form 8889 each year with your tax return to report total deposits and withdrawals from your account. You do not need to itemize. For more information about tax rules including distribution information, visit optumbank.com and consult a qualified tax advisor.

What happens to my HSA when I die? If you are married, your spouse will become the owner of the account and assume it as their own HSA. If you are unmarried, your account will cease to be an HSA. The money in your account will pass to your beneficiaries or become a part of your estate, and it will be subject to applicable taxes.

No. Qualified medical expenses may be reimbursed only if the expenses are incurred after the date your HSA was established. Investments are not FDIC insured, are not guaranteed by Optum Bank®, and may lose value.

optumbank.com We are now Optum Financial, which includes Optum Bank. Health savings accounts (HSAs) are individual accounts offered or administered by Optum Bank®, Member FDIC, a subsidiary of Optum Financial, Inc., and are subject to eligibility requirements and restrictions on deposits and withdrawals to avoid IRS penalties. State taxes may apply. Fees may reduce earnings on account. The content of this communication is not intended as investment, legal or tax advice. Federal and state laws and regulations are subject to change. © 2021 Optum, Inc. All rights reserved. WF4506690 58081G-052021 OHC

New PrescriPtioN Mail-iN order ForM

Member and physician information — please use black or blue ink. one form per member. Member ID Number (Additional coverage, if applicable) Secondary Member ID Number Last Name

First Name

Delivery Address

Apt. #

City

State

ZIP

Phone Number with Area Code Date of Birth (mm/dd/yyyy)

Gender M F

Physician Name Physician Phone Number with Area Code

Health history Medication Allergies:  Aspirin  None known  Cephalosporins  Amoxil/Ampicillin  Codeine

 Erythromycin  NSAIDs  Penicillin

 Quinolones  Sulfa  Tetracyclines

 Others:

Health Conditions:  None known  Arthritis

 Glaucoma  Heart condition  High blood pressure

 High cholesterol  Osteoporosis  Thyroid Disease

 Others:

 Asthma  Cancer  Diabetes

Over-the-counter/herbal medications taken regularly:

Payment and shipping information — do not send cash Standard delivery is included at no charge. Prescriptions from OptumRx should arrive within 5 business days after we receive the complete order. OptumRx will contact you if there will be an extended delay in delivering your medications. Visit the URL listed on the back of your member ID card to check drug pricing before sending payment. Once shipped, medications may not be returned for a refund or adjustment.

Ship overnight. Add $12.50 to order amount (subject to change). Check enclosed. All checks must be signed and made payable to: OptumRx. Charge to my credit card on file. Charge to my NEW credit card.

New Credit Card Number

Expiration Date (Month/Year)

Visa, MasterCard, AMEX and Discover are accepted.

Signature: Date: For new prescription orders and maintenance refills, this credit card will be billed for copay/coinsurance and other such expenses related to prescription orders. By supplying my credit card number, I authorize OptumRx to maintain my credit card on file as payment method for any future charges. To modify payment selection, contact customer service at any time.

Mail this completed order form with your new prescription(s) to optumrx, P.o. Box 2975, Mission, Ks 66201. do Not staPle or taPe PrescriPtioNs to tHe order ForM.

WF4802186 5633-072021

NRX001

Premium Assistance Under Medicaid and the Children’s Health Insurance Program (CHIP) If you or your children are eligible for Medicaid or CHIP and you’re eligible for health coverage from your employer, your state may have a premium assistance program that can help pay for coverage, using funds from their Medicaid or CHIP programs. If you or your children aren’t eligible for Medicaid or CHIP, you won’t be eligible for these premium assistance programs but you may be able to buy individual insurance coverage through the Health Insurance Marketplace. For more information, visit www.healthcare.gov. If you or your dependents are already enrolled in Medicaid or CHIP and you live in a State listed below, contact your State Medicaid or CHIP office to find out if premium assistance is available. If you or your dependents are NOT currently enrolled in Medicaid or CHIP, and you think you or any of your dependents might be eligible for either of these programs, contact your State Medicaid or CHIP office or dial 1-877KIDS NOW or www.insurekidsnow.gov to find out how to apply. If you qualify, ask your state if it has a program that might help you pay the premiums for an employer-sponsored plan. If you or your dependents are eligible for premium assistance under Medicaid or CHIP, as well as eligible under your employer plan, your employer must allow you to enroll in your employer plan if you aren’t already enrolled. This is called a “special enrollment” opportunity, and you must request coverage within 60 days of being determined eligible for premium assistance. If you have questions about enrolling in your employer plan, contact the Department of Labor at www.askebsa.dol.gov or call 1-866-444-EBSA (3272). If you live in one of the following states, you may be eligible for assistance paying your employer health plan premiums. The following list of states is current as of July 31, 2021. Contact your State for more information on eligibility –

ALABAMA – Medicaid

Website: http://myalhipp.com/ Phone: 1-855-692-5447

ALASKA – Medicaid The AK Health Insurance Premium Payment Program Website: http://myakhipp.com/ Phone: 1-866-251-4861 Email: CustomerService@MyAKHIPP.com Medicaid Eligibility: http://dhss.alaska.gov/dpa/Pages/medicaid/default.aspx

ARKANSAS – Medicaid

Website: http://myarhipp.com/ Phone: 1-855-MyARHIPP (855-692-7447)

CALIFORNIA – Medicaid

Website: Health Insurance Premium Payment (HIPP) Program http://dhcs.ca.gov/hipp Phone: 916-445-8322 Email: hipp@dhcs.ca.gov

COLORADO – Health First Colorado (Colorado’s Medicaid Program) & Child Health Plan Plus (CHP+)

Health First Colorado Website: https://www.healthfirstcolorado.com/ Health First Colorado Member Contact Center: 1-800-221-3943/ State Relay 711 CHP+: https://www.colorado.gov/pacific/hcpf/child-health-plan-plus CHP+ Customer Service: 1-800-359-1991/ State Relay 711 Health Insurance Buy-In Program (HIBI): https://www.colorado.gov/pacific/hcpf/health-insurance-buyprogram HIBI Customer Service: 1-855-692-6442

FLORIDA – Medicaid

Website: https://www.flmedicaidtplrecovery.com/flmedicaidtplrecovery.com/ hipp/index.html Phone: 1-877-357-3268

GEORGIA – Medicaid

Website: https://medicaid.georgia.gov/health-insurancepremium-payment-program-hipp Phone: 678-564-1162 ext 2131

MASSACHUSETTS – Medicaid and CHIP Website: https://www.mass.gov/info-details/masshealthpremium-assistance-pa Phone: 1-800-862-4840

INDIANA – Medicaid Healthy Indiana Plan for low-income adults 19-64 Website: http://www.in.gov/fssa/hip/ Phone: 1-877-438-4479 All other Medicaid Website: https://www.in.gov/medicaid/ Phone 1-800-457-4584

IOWA – Medicaid and CHIP (Hawki) Medicaid Website: https://dhs.iowa.gov/ime/members Medicaid Phone: 1-800-338-8366 Hawki Website: http://dhs.iowa.gov/Hawki Hawki Phone: 1-800-257-8563 HIPP Website: https://dhs.iowa.gov/ime/members/medicaid-ato-z/hipp HIPP Phone: 1-888-346-9562

KANSAS – Medicaid

Website: https://www.kancare.ks.gov/ Phone: 1-800-792-4884

KENTUCKY – Medicaid Kentucky Integrated Health Insurance Premium Payment Program (KI-HIPP) Website: https://chfs.ky.gov/agencies/dms/member/Pages/kihipp.aspx Phone: 1-855-459-6328 Email: KIHIPP.PROGRAM@ky.gov

MINNESOTA – Medicaid Website: https://mn.gov/dhs/people-we-serve/children-andfamilies/health-care/health-care-programs/programs-andservices/other-insurance.jsp Phone: 1-800-657-3739

MISSOURI – Medicaid Website: http://www.dss.mo.gov/mhd/participants/pages/hipp.htm Phone: 573-751-2005

MONTANA – Medicaid

Website: http://dphhs.mt.gov/MontanaHealthcarePrograms/HIPP Phone: 1-800-694-3084

NEBRASKA – Medicaid Website: http://www.ACCESSNebraska.ne.gov Phone: 1-855-632-7633 Lincoln: 402-473-7000 Omaha: 402-595-1178

KCHIP Website: https://kidshealth.ky.gov/Pages/index.aspx Phone: 1-877-524-4718 Kentucky Medicaid Website: https://chfs.ky.gov

LOUISIANA – Medicaid

Website: www.medicaid.la.gov or www.ldh.la.gov/lahipp Phone: 1-888-342-6207 (Medicaid hotline) or 1-855-618-5488 (LaHIPP)

MAINE – Medicaid

Enrollment Website: https://www.maine.gov/dhhs/ofi/applications-forms Phone: 1-800-442-6003 TTY: Maine relay 711 Private Health Insurance Premium Webpage: https://www.maine.gov/dhhs/ofi/applications-forms Phone: -800-977-6740. TTY: Maine relay 711

NEVADA – Medicaid

Medicaid Website: http://dhcfp.nv.gov Medicaid Phone: 1-800-992-0900

NEW HAMPSHIRE – Medicaid

Website: https://www.dhhs.nh.gov/oii/hipp.htm Phone: 603-271-5218 Toll free number for the HIPP program: 1-800-852-3345, ext 5218

NEW JERSEY – Medicaid and CHIP

SOUTH DAKOTA - Medicaid

Medicaid Website: http://www.state.nj.us/humanservices/ dmahs/clients/medicaid/ Medicaid Phone: 609-631-2392 CHIP Website: http://www.njfamilycare.org/index.html CHIP Phone: 1-800-701-0710

Website: http://dss.sd.gov Phone: 1-888-828-0059

NEW YORK – Medicaid

TEXAS – Medicaid

Website: https://www.health.ny.gov/health_care/medicaid/ Phone: 1-800-541-2831

Website: http://gethipptexas.com/ Phone: 1-800-440-0493

NORTH CAROLINA – Medicaid

UTAH – Medicaid and CHIP

Website: https://medicaid.ncdhhs.gov/ Phone: 919-855-4100

Medicaid Website: https://medicaid.utah.gov/ CHIP Website: http://health.utah.gov/chip Phone: 1-877-543-7669

NORTH DAKOTA – Medicaid

VERMONT– Medicaid

Website: http://www.nd.gov/dhs/services/medicalserv/medicaid/ Phone: 1-844-854-4825

Website: http://www.greenmountaincare.org/ Phone: 1-800-250-8427

OKLAHOMA – Medicaid and CHIP

VIRGINIA – Medicaid and CHIP

Website: http://www.insureoklahoma.org Phone: 1-888-365-3742

Website: https://www.coverva.org/en/famis-select https://www.coverva.org/en/hipp Medicaid Phone: 1-800-432-5924 CHIP Phone: 1-800-432-5924

OREGON – Medicaid

WASHINGTON – Medicaid

Website: http://healthcare.oregon.gov/Pages/index.aspx http://www.oregonhealthcare.gov/index-es.html Phone: 1-800-699-9075

Website: https://www.hca.wa.gov/ Phone: 1-800-562-3022

PENNSYLVANIA – Medicaid

WEST VIRGINIA – Medicaid

Website: https://www.dhs.pa.gov/providers/Providers/Pages/Medical/HI PP-Program.aspx Phone: 1-800-692-7462

RHODE ISLAND – Medicaid and CHIP Website: http://www.eohhs.ri.gov/ Phone: 1-855-697-4347, or 401-462-0311 (Direct RIte Share Line)

SOUTH CAROLINA – Medicaid Website: https://www.scdhhs.gov Phone: 1-888-549-0820

Website: http://mywvhipp.com/ Toll-free phone: 1-855-MyWVHIPP (1-855-699-8447)

WISCONSIN – Medicaid and CHIP Website: https://www.dhs.wisconsin.gov/badgercareplus/p-10095.htm Phone: 1-800-362-3002

WYOMING – Medicaid Website: https://health.wyo.gov/healthcarefin/medicaid/programs-andeligibility/ Phone: 1-800-251-1269

To see if any other states have added a premium assistance program since July 31, 2021, or for more information on special enrollment rights, contact either: U.S. Department of Labor Employee Benefits Security Administration www.dol.gov/agencies/ebsa 1-866-444-EBSA (3272)

U.S. Department of Health and Human Services Centers for Medicare & Medicaid Services www.cms.hhs.gov 1-877-267-2323, Menu Option 4, Ext. 61565

Paperwork Reduction Act Statement According to the Paperwork Reduction Act of 1995 (Pub. L. 104-13) (PRA), no persons are required to respond to a collection of information unless such collection displays a valid Office of Management and Budget (OMB) control number. The Department notes that a Federal agency cannot conduct or sponsor a collection of information unless it is approved by OMB under the PRA, and displays a currently valid OMB control number, and the public is not required to respond to a collection of information unless it displays a currently valid OMB control number. See 44 U.S.C. 3507. Also, notwithstanding any other provisions of law, no person shall be subject to penalty for failing to comply with a collection of information if the collection of information does not display a currently valid OMB control number. See 44 U.S.C. 3512. The public reporting burden for this collection of information is estimated to average approximately seven minutes per respondent. Interested parties are encouraged to send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of Labor, Employee Benefits Security Administration, Office of Policy and Research, Attention: PRA Clearance Officer, 200 Constitution Avenue, N.W., Room N-5718, Washington, DC 20210 or email ebsa.opr@dol.gov and reference the OMB Control Number 1210-0137. OMB Control Number 1210-0137 (expires 1/31/2023)

NOTICE OF PRIVACY PRACTICES KAO America Inc. Effective September 23, 2013 THIS NOTICE DESCRIBES HOW PERSONAL HEALTH INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN GET ACCESS TO THIS INFORMATION. PLEASE READ CAREFULLY. We understand that health information about you is personal. We are committed to protecting the personal health information that we maintain as part of the group health care insurance coverage that we sponsor. We have set up policies and procedures to make sure that this health coverage information that identifies you is kept private. This notice applies to all personal health information that Kao America Inc. maintains. It will tell you about the ways that we may use and share personal health information about you. It describes our responsibilities for personal health information that we use. Also, this notice tells you about your rights in relation to your personal health information.

KAO America Inc. Obligations Regarding Personal Health Information Kao America Inc. is required by law to make sure that we protect and safeguard your personal health information that we maintain.  We must give you this notice that describes our legal duties and our privacy practices concerning your personal health information.  We must make reasonable efforts to release only the minimum personal health information necessary to accomplish the use, disclosure or request.  By law, we must follow the terms of our privacy notice that is currently in effect.

Use and Disclosure of Personal Health Information by Kao America Inc. This notice describes the personal health information practices of Kao America Inc. in its role of employer sponsor of group health insurance coverage for you. It also describes the responsibilities and obligations that Kao America Inc. has placed on its third party providers and insurance carriers that provide or assist in the administration of the health care insurance coverage that you have through Kao America Inc. To provide you with group health care insurance coverage, it is necessary for Kao America Inc. to collect, store, use and share with others, personal health information about those who have our health care insurance coverage.

Categories of Personal Health Information that We Use Ordinary Business Practice It is our ordinary business practice to maintain personal health information about individuals who have health care insurance coverage that Kao America Inc. sponsors. Kao America Inc. will use and disseminate personal health information obtained from covered individuals and health care providers to pay for care received by those covered under the plan and to administer the operations of the health care coverage plan. By formal arrangement, Kao America Inc. has delegated some responsibility for administration of benefits coverage to third parties. Kao America Inc. has delegated administration of the health care coverage plans to United HealthCare Insurance Company, administration of dental coverage to Metlife and adminstration of the Health Care Flexible Spending Account to ADP.

The following categories give details about the times when we could have access to your personal health information. Not every use or disclosure in a category will be listed, but all of the uses and disclosures permitted by law fall within the categories. To Obtain and Manage Health Care Insurance Coverage The collection, use and sharing of personal health information is necessary to get health care insurance coverage for our employees and eligible dependents. For instance, we may use personal health information to: get premium quotes from insurance carriers or third party administrators or obtain premium underwriting; submit claims for stop-loss or excess loss coverage; obtain legal, accounting, and audit services; manage costs; document each employee’s enrollment in or declination of coverage under Kao America Inc. for himself / herself and eligible spouse and dependents; conduct business management and administrative activities related to the health care insurance coverage. Plans (other than a long-term care plan) are prohibited from using protected health information (PHI) that is genetic information for underwriting purposes. To Help With Treatment Kao America Inc. does not directly provide any health care treatment. However, we may use or share your personal health care information to help health care providers serve or treat you. For example, we may share information about allergies to a hospital emergency department if needed to render appropriate emergency care. To Pay Claims Kao America Inc. may use and share your personal health information to make payment possible for covered health care that you receive. This includes determining eligibility for coverage benefits and coordinating coverage with other health care plans. For instance, Kao America Inc. may tell a health care provider about your medical history to help decide if particular treatment is covered under our group health plan. We may disclose personal health information related to a request from an employee for assistance with eligibility, coverage or claims issues or otherwise authorized by the individual covered by the plan. Also, we may share personal health information with another carrier or third party payor to determine payment responsibility. Kao America Inc. may also disclose health information related to a worker’s compensation program or a work related illness or injury. To Comply with Laws and Government Authorities Kao America Inc. will disclose your personal health information when required by federal, state or local law, regulation, or court or government agency order. For example, as permitted or required by law, we must reveal personal health information when: required to work with public officials to prevent or manage a serious threat to public health or safety; required for government monitoring of health care, civil rights laws, or other government oversight activities; ordered to do so by a court or other lawful process relating to a civil lawsuit or criminal matter; and directed by law enforcement officials, coroners, medical examiners, or national security officials in the lawful pursuit of their duties. If ordered by a court or other legal process to provide personal health information about you, Kao America Inc. will make an effort to tell you about the request. Other Uses and Disclosures Uses and disclosures of personal health information other than those listed above will be made only with an individual's written authorization and the individual may revoke such authorization. Covered health plans are required to obtain your authorization to use or disclose psychotherapy notes, to use PHI for marketing purposes, to sell PHI, or to use or disclose PHI for any purpose not described in this notice.

Your Rights Regarding Your Personal Health Information You, or a personal representative that you designate, have the following rights regarding any of your personal health information that we may maintain. Right to Authorize Other Uses and Disclosures Other uses or disclosures of your personal health information not covered by this notice will be made only with your written and signed permission or authorization.

If you give written permission or authorization to disclose your personal health information, you may revoke the authorization or remove the permission at any time. To revoke the authorization or remove the permission, you must tell us in writing by sending a written notice to the Privacy Officer and address that is designated at the end of this notice in the section entitled “Exercising Your Rights”. If we have released information before receiving your request to revoke the authorization or remove permission, we will not be able to take that information back. Right to Request Restriction on Certain Uses/Disclosures You have the right to ask for a limitation or restriction on the personal health care information that we use and maintain for treatment, payment or health care operations. You also have the right to request a restriction or limitation on the information that we disclose to someone involved in your care or payment for your care. For example, you could ask that we not disclose a surgery that you had to a family member or a friend. The law says that we are not required to agree to your request. In your written request, you must tell us:  What information you want us to limit;  Do you want us to limit our use, disclosure or both use and disclosure;  To whom you want the limits to apply, for example, your spouse. Right to Receive Confidential Communications You have the right to ask us that we communicate with you about personal health care matters in a certain way. For instance, you can ask that we only contact you about personal health care matters at work, or only by mail. Do not tell us the reason for your request. You must tell us in the request how or where you wish to receive a communication that has personal health information. We will comply with any reasonable request. Right to Inspect and Copy Personal Health Information You have the right to inspect and copy any of your personal health information that Kao America Inc. maintains in relation to our group health coverage that is used for making health care decisions or claims payment. If you request a copy of this personal health information, we can charge a fee for the costs of copying, mailing or other supplies associated with your request. We may deny your request to inspect and copy in certain very limited circumstances, as permitted by law. If we deny access to your personal health information, you may request that the denial be reviewed. Right to Amend Personal Health Information You have the right to ask Kao America Inc. to amend or change your personal health information that we have if you believe that the information is incomplete or inaccurate. We may deny your request for any of the following reasons:  It is not in writing;  It does not contain a reason to support why you think that the information is incomplete or inaccurate;  The information is not kept by Kao America Inc.;  The information was not created by Kao America Inc., unless the person or entity that created the information is no longer available to make the change;  The information is not part of the personal health information that you have a right to inspect or copy;  The information is accurate and complete. Right to Receive an Accounting of Disclosures You have the right to receive a list or an accounting of any non-incidental disclosures of the personal health information we have about you that are not authorized by you, not permitted by law or regulation, or related to treatment, payment or group health plan operations. When we become aware of any disclosure

not authorized by you or not permitted by law or regulation, we will inform you in writing. You have a right to receive a notice when there is a breach of your protected health information. Right to a Paper Copy of this Notice You have the right to another paper copy of this notice. You may ask Kao America Inc. for it at any time.

Changes to This Notice Kao America Inc. reserves the right to change this notice and to make new notice provisions effective for all personal health information that it maintains or collects in the future. If we change this notice, we will send you a copy of the changed notice.

Exercising Your Rights Contacting your Health Plan. If you have any questions about this notice, please contact the Privacy Officer. If you would like to exercise any of your rights, you must put your request in writing and describe your request and mail it to the Privacy Officer whose name is set forth below. Charges. In some instances, we have the right to charge you for the cost(s) associated with providing you the requested information. Filing a Complaint. If you believe your privacy rights have been violated, you may file a complaint with us at the following address: Deb Lawrence Privacy Officer Kao America Inc. 2535 Spring Grove Ave. Cincinnati, Ohio 45214-1773 (513) 455-5528 If you wish to contact us, please do so at the number and address above. You may also notify the Secretary of the Department of Health and Human Services. We will not take any action against you for filing a complaint.

Important Notice from Kao America Inc. About Your Prescription Drug Coverage and Medicare Please read this notice carefully and keep it where you can find it. This notice has information about your current prescription drug coverage with Kao America Inc. and about your options under Medicare’s prescription drug coverage. This information can help you decide whether or not you want to join a Medicare drug plan. If you are considering joining, you should compare your current coverage, including which drugs are covered at what cost, with the coverage and costs of the plans offering Medicare prescription drug coverage in your area. Information about where you can get help to make decisions about your prescription drug coverage is at the end of this notice. There are two important things you need to know about your current coverage and Medicare’s prescription drug coverage: 1. Medicare prescription drug coverage became available in 2006 to everyone with Medicare. You can get this coverage if you join a Medicare Prescription Drug Plan or join a Medicare Advantage Plan (like an HMO or PPO) that offers prescription drug coverage. All Medicare drug plans provide at least a standard level of coverage set by Medicare. Some plans may also offer more coverage for a higher monthly premium. 2. Kao America Inc. has determined that the prescription drug coverage offered by United Health Care is, on average for all plan participants, expected to pay out as much as standard Medicare prescription drug coverage pays and is therefore considered Creditable Coverage. Because your existing coverage is Creditable Coverage, you can keep this coverage and not pay a higher premium (a penalty) if you later decide to join a Medicare drug plan. __________________________________________________________________________ When Can You Join A Medicare Drug Plan? You can join a Medicare drug plan when you first become eligible for Medicare and each year from October 15th to December 7th. However, if you lose your current creditable prescription drug coverage, through no fault of your own, you will also be eligible for a two (2) month Special Enrollment Period (SEP) to join a Medicare drug plan. What Happens To Your Current Coverage If You Decide to Join A Medicare Drug Plan? If you decide to join a Medicare drug plan, your current Kao America Inc. coverage will not be affected. See below for more information about what happens to your current coverage if you join a Medicare Drug Plan. Your current coverage pays for other health expenses in addition to prescription drug. If you enroll in a Medicare prescription drug plan, you and your eligible dependents will still be eligible to receive all of your current health and prescription drug benefits. There are a few prescription drug options under the plan Kao America Inc. offers to those who are Medicare eligible. Please contact your benefits representative for more information on these plans and the impact Medicare Part D may have on the prescription coverage. If you do decide to join a Medicare drug plan and drop your current Kao America Inc. coverage, be aware that you and your dependents will not be able to get this coverage back. 1

When Will You Pay A Higher Premium (Penalty) To Join A Medicare Drug Plan? You should also know that if you drop or lose your current coverage with Kao America Inc. and don’t join a Medicare drug plan within 63 continuous days after your current coverage ends, you may pay a higher premium (a penalty) to join a Medicare drug plan later. If you go 63 continuous days or longer without creditable prescription drug coverage, your monthly premium may go up by at least 1% of the Medicare base beneficiary premium per month for every month that you did not have that coverage. For example, if you go nineteen months without creditable coverage, your premium may consistently be at least 19% higher than the Medicare base beneficiary premium. You may have to pay this higher premium (a penalty) as long as you have Medicare prescription drug coverage. In addition, you may have to wait until the following October to join. For More Information About This Notice Or Your Current Prescription Drug Coverage… Contact our office for further information at 1-800-650-8180. NOTE: You’ll get this notice each year. You will also get it before the next period you can join a Medicare drug plan, and if this coverage through Kao America Inc. changes. You also may request a copy of this notice at any time. For More Information About Your Options Under Medicare Prescription Drug Coverage… More detailed information about Medicare plans that offer prescription drug coverage is in the “Medicare & You” handbook. You’ll get a copy of the handbook in the mail every year from Medicare. You may also be contacted directly by Medicare drug plans. For more information about Medicare prescription drug coverage: • Visit www.medicare.gov • Call your State Health Insurance Assistance Program (see the inside back cover of your copy of the “Medicare & You” handbook for their telephone number) for personalized help • Call 1-800-MEDICARE (1-800-633-4227). TTY users should call 1-877-486-2048. If you have limited income and resources, extra help paying for Medicare prescription drug coverage is available. For information about this extra help, visit Social Security on the web at www.socialsecurity.gov, or call them at 1-800-772-1213 (TTY 1-800-325-0778).

Remember: Keep this Creditable Coverage notice. If you decide to join one of the Medicare drug plans, you may be required to provide a copy of this notice when you join to show whether or not you have maintained creditable coverage and, therefore, whether or not you are required to pay a higher premium (a penalty). Date: Name of Entity/Sender: Contact--Position/Office: Address: Phone Number:

10/01/2021 Kao America Inc. Tracey Furnish Deb Lawrence 2535 Spring Grove Ave. Cincinnati, OH 45214 1-800-650-8180

Kao 2022 Benefits Guide - KSA

Articles inside

Rates and Important Enclosures

Medical Plan Comparison Chart

Kao America Inc 401(k) Savings Plan

Plan Overview & Features

Healthcare Rights

Plan Overview & Features

Plan Overview & Features

Account Overview Features & Contributions

Medical Benefits