2026 Benefit Guide - IMUSA USA

2026

BENEFITS

designed with YOU in mind

Open Enrollment Guide IMUSA USA HEALTH

WEALTH

SELF

Table Of Contents ENROLL for benefits Who can enroll

3

Your Enrollment opportunities

4

Qualifying Life Events

5

HEALTH benefits Medical insurance

6

A closer look at the HDHP

9

Health Savings Account (HSA)

10

Dependent Care Flexible Spending Account

11

Dental insurance

12

Vision insurance

13

Focus on wellness

14

Mental Health and Well Being

15

OTHER benefits Life & AD&D Insurance

16

Disability Insurance

17

Accident, Critical Illness, Hospital Indemnity

18

ID theft

19

Pet insurance

19

PerkSpot

20

Tickets@Work

20

SoFi student loan refinancing

20

Auto and home insurance

20

Other Benefits

21

Retirement savings plan

22

Contacts

24

ENROLL for benefits Choosing benefits is one of the most important decisions you will make all year. Carefully consider your benefit options and your anticipated needs. Then follow the instructions to enroll yourself and any eligible dependents in health and insurance benefits for 2026.

Providing great benefit choices to you and your family is just one of the many ways we support the physical, financial, and emotional well-being of the people who make our company successful — you.

Use this guide to: Review your benefit choices, including any new plans and benefit changes.

Your Benefits We recognize how important benefits are to you. That’s why we’re committed to supporting your overall wellness with a comprehensive benefits program designed to meet your unique needs. Key features of your benefits include: Choice among many popular benefit options.

Effective and affordable health care coverage.

Programs to help ensure financial security for you and your family.

Understand how the plans work.

Learn about the tools and resources available with each plan.

Select the benefits that work the best for you and your family.

Take Action Use this guide to better understand your 2026 benefits, so you can make the best choices for yourself and your family. Then be sure to enroll by the enrollment deadline to ensure you receive coverage.

Effective Date of Coverage For new employees, the effective date of coverage for most plans is the first of the month following your hire date.

For existing employees enrolling during Open Enrollment, the effective date of most plans is January 1, 2026.

How to enroll Online Login to your UKG account https://ew46.ultipro.com/default.aspx Access your enrollment by navigating to the Myself Menu and select the “Manage My Benefits” option.

Who Can Enroll?

Full-time employees (30+ hrs./wk.) – Eligible the first day of the month, on or after date of hire; must choose benefits within 31 days of hire date.

Eligible dependents – Includes your legal spouse/domestic partner and children to age 26, plus disabled dependent children of any age who meet plan criteria.

3

Your Enrollment Opportunities Upon Hire Enroll within 31 days from your date of hire. If you don’t enroll within this time period, you will not have benefits coverage, except for plans and programs that are fully paid by IMUSA USA.

During Open Enrollment This is your annual opportunity to enroll for benefits or change your existing benefits. This year’s Open Enrollment period is from November 10th – November 21st Generally, benefits you elect during Open Enrollment will be effective 01/01 through 12/31, unless you experience a qualifying life event that lets you change coverage mid year or makes you ineligible for coverage.

Following a Life Event After your enrollment opportunity ends, you won’t be able to change your benefits coverage during the year unless you experience a qualifying life event, such as marriage, divorce, birth, adoption, or a change in your or your spouse/domestic partner’s employment status that affects your benefits eligibility. You must notify Human Resources within 30 days of the event to make changes.

4

Qualifying Life Events Qualifying life events include, but aren’t limited to, marriage, divorce, legal separation, birth or adoption of a child, or a change to your or your spouse/domestic partner’s employment status that affects your eligibility for benefits.

Becoming U.S. citizen Losing health coverage

QUALIFYING LIFE EVENTS

Getting married or divorced

Life Event Key Points

Turning 26/ aging out

Having a baby

1.

Benefit changes must be CONSISTENT with the life event Example: Your spouse just gave birth.

You can’t remove your spouse from your medical coverage when this happens because that isn’t consistent with the event. But you could add dependent coverage for the newborn child.

End of employment

2.

Moving

You have 30 DAYS to request changes to your benefits To request a change in benefits, contact your Human Resources Department and submit changes within 30 days.

Adopting a child

NOT Qualifying Life Events Failure to pay premiums

Voluntarily dropped coverage

Failure to provide documents

What Benefits Can Be Changed When Changes allowed anytime during the year

(through your spouse/DP’s plan)

(qualifying life event not necessary)

Change in number of dependents

Start or end of employment

(marriage, divorce, death of spouse/DP)

(birth, adoption, death of dependent)

(by spouse/DP or dependent)

Medical, Dental, Vision

X

X

X

X

X

Health Savings Account

X

X

X

X

X

Dependent Care FSA

X

X

X

X

Employee Voluntary Life/AD&D, Spouse/DP/ Dependent Life

X

X

X

X

Benefit that can be changed

5

Change in your work hours

Significant change in health care plan coverage

Change in marital status

X

HEALTH benefits Health insurance exists to help offset the costs of medical events, whether they’re planned or happen unexpectedly. Insurance doesn’t pay everything, leaving you with out-of-pocket costs. In addition to your plan premiums, out-of-pocket costs include copayments, deductibles, and coinsurance. Each plan also includes an out-of-pocket maximum. It is important to understand how these costs work before you choose a plan.

Quality health coverage is one of the most valuable benefits you enjoy as a IMUSA USA employee. Our benefits program offers plans to help keep you and your family healthy and also provide important protection in the event of illness or injury.

Medical Plans

Key Features All of IMUSA USA’s medical plans offer:

For 2026, you have a choice of medical plans with a range of coverage levels and costs. This gives you the flexibility to choose what’s best for your needs and budget.

Comprehensive, affordable coverage for a wide range of health care services.

Flexibility to see any provider you want, although you will save money when you stay in-network.

Free in-network preventive care, with services such as annual physicals, recommended immunizations, well-woman and well-child exams, flu shots, and routine cancer screenings covered at 100%.

Prescription drug coverage included with each medical plan.

Financial protection through annual out-of-pocket maximums that limit the amount you will pay each year.

Choice of four coverage levels: Employee Only, Employee + Spouse/Domestic Partner, Employee + Child(ren), and Employee + Family

Cigna Health Fund HDHP, a qualified plan that is paired with a tax-favored Health Savings Account (HSA).

Cigna Value Plan HDHP, a qualified plan that is paired with a tax-favored Health Savings Account (HSA).

Summary of Benefits and Coverage The health section of this guide provides an overview of your medical plan options. You can find detailed information about each plan, including a breakdown of costs, in each plan’s Summary of Benefits and Coverage (SBC). The SBCs summarize important information about your health coverage options in a standard format to help you compare costs and features across plans.

6

Choosing a Health Plan Selecting the right health plan is one of the most important decisions you will make all year. Consider the premium cost and the cost of care when choosing.

Which plan is right for you?

Consider which plan features are most important to you.

Cigna Health Fund

Cigna Value Plan

Annual Deductible

Yes

Yes

Pay the lowest premium cost, which may make it the least expensive option if you expect to have low health care usage?

Yes

Yes

Balance your out-of-pocket and paycheck costs with a moderate premium cost?

Yes

Yes

Pay the highest premium cost in order to keep your out-ofpocket costs as low as possible when you need care?

No

No

Open and contribute to a tax-free HSA, which has no “use it or lose it” rule and offers the opportunity to invest money for future medical costs?

Yes

Yes

Do you want to:

Medical Plan Costs You and IMUSA USA share the cost of your medical benefits—IMUSA USA pays a generous portion of the total cost and you pay the remainder through payroll deductions. Your specific cost is based on the plan and coverage level you select.

2026 per pay period cost (pre-tax) Based on 24 pays Consider which plan features are most important to you.

Do you want to:

2026 per pay period cost (pre-tax) Based on 26 pays

Cigna Health Fund

Cigna Value Plan

Consider which plan features are most important to you.

Do you want to:

Employee Only

$50.00

$0.00

Employee + Spouse/DP

$585.92

Employee + Child(ren) Employee + Family

Cigna Health Fund

Cigna Value Plan

Employee Only

$46.15

$0.00

$473.16

Employee + Spouse/DP

$540.84

$436.76

$488.48

$388.33

Employee + Child(ren)

$451.25

$358.46

$1,024.42

$854.82

Employee + Family

$945.62

$789.07

7

Compare Medical Plans Medical and Prescription Drug Plan

Cigna Health Fund In-network

Cigna Value Plan

Out-of-network

In-network

Out-of-network

$4,000 / $8,000

$3,000 / $6,000

$6,000 / $12,000

$5,000 / $10,000 (cap of $6,850/person)

$10,000 / $20,000

Annual Deductible* (Medical plus Pharmacy) Per person/ per family

$1,700/ $3,400

Annual Out-of-Pocket Maximum* (Medical plus Pharmacy) Per person/ per family

$2,500 / $5,000

Lifetime Maximum

$5,000 / $10,000

Unlimited

Unlimited

Medical Coverage Office visits and Services

20% / 80% coinsurance

40% / 60% coinsurance

30% / 70% coinsurance

50% / 50% coinsurance

Preventive Visits and Services No charge when you use In-Network doctors and facilities

deductible waived you pay 0% ($0)

40% / 60% coinsurance

deductible waived you pay 0% ($0)

50% / 50% coinsurance

Emergency Rooms and Urgent Care Centers Covered at In-Network rates for both In-Network and Out-of-Network facilities

Prescription Drug Plan

20% / 80% coinsurance

In-Network Coverage Only*

30% / 70% coinsurance

In-Network Coverage Only*

Standard Prescription Drug Coverage per 30-day supply GenericDrugs* (Mandatory)* Brand Name Drugs* (if authorized by Cigna)

after deductible you pay 0% ($0)

after deductible 30% / 70% coinsurance

after deductible 20% / 80% coinsurance

after deductible 30% / 70% coinsurance

Special Cost Considerations Preventive Drugs* (generic/brand formulary) Maintenance Drugs* (mandatory 90-Day Fill* program)

In-Network Coverage Only

deductible waived you pay 0% ($0)

deductible waived you pay 0% ($0)

Purchase the mandatory 90-Day Fill*, paying only the cost of a 60-day standard prescription.

90-Day Fills are available from Cigna Home Delivery Pharmacy* or a local Cigna 90-Day Network Pharmacy.* Take advantage of Cigna's contracted discounts with In-Network pharmacies*.

(Out-of-Network prescriptions are not covered; you will have to pay full price.)

8

A Closer Look at the HDHP

The High-Deductible Health Plan (HDHP) costs you less from your paycheck, so you keep more of your money. This rewards you for taking an active role as a health care consumer and making smart decisions about your health care spending. As a result, you could pay less for your annual medical costs

Features of a high-deductible plan

Lower paycheck costs Your per-paycheck costs are lower compared to IMUSA USA’s other health plans, giving you the opportunity to contribute the cost savings to a tax-free Health Savings Account (HSA). You pay for your initial medical costs until you meet your annual deductible, and then you pay a percentage of any further costs until you reach the annual out-of-pocket maximum.

Tax-advantaged savings account

Free in-network preventive care

Extensive provider network

To help you pay your deductible and other out-ofpocket costs, the HDHP lets you open a Health Savings Account (HSA) and make before-tax contributions directly from your paycheck.

IMUSA USA will also contribute to your HSA to help cover your annual deductible:

As with all IMUSA USA health plans, preventive care is fully covered — you pay nothing toward your deductible and no copays when you receive care from in-network providers.

Preventive care includes annual physicals, well-child and well-woman exams, immunizations, flu shots, and cancer screenings.

The HDHP uses Cigna’s large network of doctors and other health care providers.

All withdrawals from your HSA are tax-free, as long as you use the money to pay for eligible health care expenses.

In addition, all the money in the account is yours and will never be forfeited. It rolls over from year to year, and you can take it with you if you leave the company or retire.

After age 65, you can withdraw funds for any reason without a tax penalty — you pay ordinary income tax only if the withdrawal isn’t for eligible health care expenses.

Spending and Savings Accounts Your contributions, and any company contributions to the Health Savings Account may help pay your deductible and coinsurance.

Preventive Care This plan pays 100%.

Coinsurance

Deductible

You and the plan share a percentage of the cost of services until you meet the out-of-pocket maximum.

You pay 100%. Once you meet the deductible, coinsurance kicks in.

Out-of-Pocket Maximum Once you reach this, the plan pays 100% of innetwork costs.

Note: You won’t pay federal taxes on HSA contributions. However, you may pay state taxes depending on your residence.

Consult your tax advisor to learn more.

9

Health Savings Account (HSA)

Use it like a bank account. Pay for eligible medical, prescription, dental, and vision expenses for yourself and your family by swiping your HSA debit card or reimburse yourself for payments you’ve made (up to the available balance in your account). Keep in mind that you may only access money that is actually in your HSA when making a purchase or withdrawal.

There’s no need to turn in receipts (but keep them for your records).

If you enroll in the HDHP, you are eligible to open an HSA. An HSA is a tax-free savings account you can use to pay for eligible health expenses anytime, even in retirement.

How does an HSA work?

Build tax-free savings. You can make before-tax deductions from your paycheck into your HSA, allowing you to save money by using tax-free dollars to pay for eligible medical, prescription, dental, and vision expenses. The total amount that can be contributed to your HSA each year is limited by the IRS. The following limits for 2026 include any company contributions you receive from IMUSA USA:

Never pay taxes. Contributions are made on a before-tax basis, and your withdrawals will never be taxed when used for eligible expenses. Any interest or earnings on your HSA balance build tax-free, too* *Money in an HSA grows tax-free and can be withdrawn tax-free if it is used to pay for qualified health care expenses (for a list of eligible expenses, see IRS Publication 502, available at www.irs.gov). If money is used for ineligible expenses, you will pay ordinary income tax on the amount withdrawn plus a 20% penalty tax before age 65.

After age 65, withdrawals for ineligible expenses are not penalized.

Please review your state regulations and talk with a tax advisor as you may have to pay state taxes depending on your residency.

Up to $4,400 for employee-only coverage.

Up to $8,750 if you cover dependents.

Add $1,000 to these limits if you’re age 55 or older.

Receive Company contributions. For 2026, IMUSA USA will make the following contribution to your account:

HSA eligibility

Value Plan $100 for employee-only coverage.

Value Plan $400 if you cover dependents.

To establish and contribute to an HSA, you:

Keep your money. The money in your HSA is always yours to keep and can be rolled over from year to year. You can take your unused balance with you when you retire or leave IMUSA USA.

Must be enrolled in a high-deductible health plan, like IMUSA USA’s Health Fund or Value Plan.

Cannot be covered by any other medical plan that is not a qualified high-deductible plan. This includes a spouse’s medical coverage unless it’s an HDHP. Cannot be enrolled in a traditional Health Care FSA in 2026.

Cannot be enrolled in Medicare, including Parts A or B, Medicaid, or TRICARE. Cannot be claimed as a dependent on another person’s tax return.

Cannot be a veteran who has received treatment, other than preventive care, through the Department of Veterans Affairs within the past three months.

Earn interest and invest for the future. Once your interestbearing HSA reaches a minimum balance, you can start an investment account, which offers a variety of no-load mutual funds similar to 401(k) investments.

USING YOUR HSA

1 START IT When you enroll in the HDHP medical plan, you will be eligible for the HSA account.

Elect how much you want to contribute up to the IRS limit.

3

2 BUILD IT IMUSA USA will deposit an employer contribution into your account. You can change how much you contribute throughout the year if it doesn’t exceed the IRS limit.

USE IT

Use your HSA balance to pay for eligible expenses, tax-free, including your deductible, coinsurance, prescriptions, and more.

10

4

GROW IT

Unused money in your HSA automatically rolls over from year to year.

You never lose funds in your HSA.

Dependent Care Flexible Spending Account Tax-advantaged FSAs are a great way to save money. The money you contribute to these accounts comes out of your paycheck without being taxed, and you withdraw it tax-free when you pay for eligible dependent care expenses.

Dependent Care FSA Fast Facts

Estimate Carefully

Contribution limits.

Set aside up to $7,500 for dependent care expenses. Unused funds are forfeited at year’s end.

Lower your taxable income.

Money you set aside is pretax dollars, so you pay taxes on a smaller amount.

Take advantage of payroll deduction.

Contribute equal amounts each pay period.

Changes not allowed.

Plan your dependent care FSA contribution amount carefully. Any unused funds are forfeited. Be sure to keep all expense receipts for your tax records because you may need to provide proof of eligible expenses and how the funds were used.

Unless you experience a qualifying life event, you cannot change your annual contribution amount.

YOUR FSA OPTION

IMUSA USA offers you the following FSA, administered by Cigna: Dependent Care FSA

Dependent Care FSA All employees

Who May Enroll

No

Eligible for company contributions What types of expenses are reimbursable?

Eligible dependent care expenses (includes childcare, day camps, after school care, and adult daycare)

What is the maximum annual contribution?

$7,500 (or $3,750 if you are married and filing separate tax returns)

Change your contribution amount anytime

No

Access your entire annual contribution amount from the beginning of the plan year?

No

Access only funds that have been deposited?

Yes

Do left over funds roll over each year?

No

Money is always yours to keep

No

For a list of eligible expenses, visit www.irs.gov. Note: These are 2026 limits.

Managing your FSA Dependent Care transactions would need to submit receipts or other documentation to Cigna for reimbursment.

What is an eligible expense?

Dependent Care FSA – Child Day care, babysitters, home care for dependent elders, and related expenses. To learn more, see IRS Publication 503 at www.irs.gov.

11

Dental

Healthy teeth and gums are important to your overall wellness. That’s why it’s important to have regular dental checkups and maintain good oral hygiene. Learn about the dental plans available to help you maintain your oral health.

Buy-Up Dental In & Out-of-Network

Core Dental Plan In & Out-of-Network

Individual: $50 Family: $150

Individual: $50 Family: $150

Annual Maximum Coverage (per participant)

$2,500

$1,500

Preventive/Diagnostic services

100%

100%

Basic services

80% Coins

80%

Major services

50%

50%

All Teeth

Front Teeth Only

Implants

50%

Not Covered

Orthodontia Lifetime Maximum TMJ Lifetime Maximum

50% $2,500

50% $1,500

50% $2,500

50% $1,500

Cigna Dental Plans Annual deductible (Waived for Preventive Care)

Composite Filings

Benefits shown are for in-network providers and are based on negotiated fees. Out-of-network coverage is based on reasonable and customary (R&C) charges.

2026 per pay period cost (pre-tax) Based on 24 pays

2026 per pay period cost (pre-tax) Based on 26 pays

Plan

Core

Buy Up

Plan

Core

Buy Up

Employee Only

$0.00

$10.00

Employee Only

$0.00

$9.23

Employee + Spouse/DP

$22.19

$29.15

Employee + Spouse/DP

$20.48

$26.91

Employee + Child(ren)

$43.40

$53.66

Employee + Child(ren)

$40.06

$49.53

Employee + Family

$75.20

$88.87

Employee + Family

$69.42

$82.03

Money-Saving Tip Remember, you can use your HSA for qualified out-of-pocket dental and vision expenses.

13 12

Vision

Having vision coverage allows you to save money on eligible eye care expenses, such as periodic eye exams, eyeglasses, contact lenses, and more for you and your covered dependents.

UHC Vision Plan

In-Network

Out-of-Network

Exam (once per 12 months)

$10 Copay

$40 benefit

Materials (once per 12 months)

$25 copay

$40 benefit

Lenses (once per 12 months)

$25 copay

$40 benefit

Frames (once per 12 months)

$130 allowance

$45 benefit

Contact lenses (instead of glasses) *

$105 allowance

$45 benefit

*Coverage for Elective contact lenses is shown in the chart above. In addition, your vision plan also provides coverage for Medically Necessary contact lenses, when needed. Go to http://www.myuhcvision.com to learn more.

2026 per pay period cost (pre-tax) Based on 24 pays

Plan Employee Only Family

2026 per pay period cost (pre-tax) Based on 26 pays

UHC Vision plan

Plan

$2.50 $6.00

13

UHC Vision plan

Employee Only

$2.31

Family

$5.54

Focus on Wellness Our wellness program is designed to help you maintain or move toward a healthy lifestyle through preventive care and other assistance when you need it. You also have access to tools and resources you can use to learn more about your personal health and monitor your progress toward your health goals.

Cigna Well-Being Solution Cigna’s Well-Being Solution rewards you for going the extra mile. When you achieve certain health and wellness goals, you’ll receive rewards.

You can earn rewards for actions like completing a biometric screening, Health Assessment, and preventive care assessment and/or flu shot. Visit www.mycigna.com to view a complete list of activities to earn rewards.

Wellness Incentive Earn up to $400.00 in Cigna Wellness Rewards by participating in healthy activities. The more you do, The more you earn!

Shop for over 400 items across 50 brands or redeem Wellness Cash for a variety of gift cards.

Cigna Healthy Rewards® Obtain special discounts on programs and services designed to help you enhance your health and wellness. Discounts are available for the following programs: weight management and nutrition, fitness clubs, vision and hearing care, alternative medicine and healthy lifestyle products. For more information, call 800.258.3312 or visit Cigna.com/rewards and use the password: savings.

Don’t have a personal doctor?

You should. Here’s why.

Better health. Getting the right health screenings each year can reduce your risk for many serious conditions. And remember, preventive care doesn’t cost you anything A healthier wallet. A PCP can help you avoid costly trips to the emergency room. Your doctor will also help coordinate specialist care, if needed Peace of mind. Advice from someone you trust means a lot when you’re healthy, but it’s even more important when you’re sick

Take advantage of preventive care benefits Good preventive care can help you stay healthy and detect any “silent” problems early, when they’re most likely to be treatable.

Most in-network preventive services are covered in full, so there’s no excuse to skip them.

Have a routine physical exam each year. You will build a relationship with your doctor and can reduce your risk for many serious conditions.

Get regular dental cleanings. Numerous studies show a link between regular dental cleanings and disease prevention —including lower risks of heart disease, diabetes, and stroke.

See your eye doctor at least once every two years. If you have certain health risks, such as diabetes or high blood pressure, your doctor may recommend more frequent eye exams.

Get care from your couch When you don’t feel well, or your child is sick, the last thing you want to do is leave the comfort of your home to sit in a crowded waiting room full of other sick people. A virtual visit, included as a covered service under your medical plan, lets you see and talk to a doctor from the comfort of your home or office without an appointment. When you seek care through virtual visits, you’ll pay a flat copay amount, which is the same as you would pay for an office visit. Consider a virtual visit when your doctor isn’t available, you become ill while traveling, or you’re considering visiting a hospital emergency room for a non-emergency health condition. To learn more and register for care, go to www.mycigna.com.

14

Mental Health and Well Being

There are various challenges we experience in our day-to-day lives, all which can impact our mental and emotional health.

Cigna Mental Health Services Cigna understands that having tools at your fingertips reduces the added difficulty of finding and accessing support, which is why we developed the Cigna Total Behavioral Health Programs Digital Resource Guide (link Behavioral Resource Guide). Whether you want to reduce stress, make a change, or talk to someone, the guide highlights the available tools and resources to help find the right fit.

Talkspace

Virtually connect with a Talkspace licensed therapist via live video and private texting; access online resources via the Talkspace app. Psychiatrist services are also available.

Ginger

Ginger provides a behavioral digital/virtual care delivery model that brings together trained coaches, therapists and psychiatrists who provide evidence-based, appropriate care to members when they need it. Support is available for conditions, such as: stress, sleeping issues, anxiety and depression.

MDLive

MDLIVE medical services have expanded to include behavioral health services. Customers can consult with a counselor or psychiatrist for most nonemergency conditions and get prescriptions (if medically necessary).

Happify

Resilience and stress reduction app with science-based games and activities.

iPrevail

On-demand peer coaching and personalized learning based cognitive behavioral therapy.

Cigna EAP Services Your Employee Assistance Program (EAP) offers a variety of counseling and work/life services to help you and your family balance changes and challenges you may face. This includes 3 free counseling sessions (per issue, per year), childcare & eldercare support, and legal, financial & ID theft consultations and referrals. To access these benefits, you can call 877.622.4327 or go online www.myCigna.com.

Child Care: We’ll help you find a place, program or person that’s right for your family.

Financial Services Referral: Free 30-minute financial consultations by phone and 25% off tax preparation.

Identity Theft: Get a free 60-minute expert consultation by phone for prevention or if you are victimized.

Legal Consulting: Get a free 30-minute consultation with a network attorney and 25% off select fees.

Pet Care: From vets to dog walkers, we’ll help you ensure your pets are well taken care of.

Senior Care: Learn about solutions related to caring for an aging loved one.

15

Life/AD&D and Disability IMUSA USA offers programs to help ensure financial security for you and your family. We also provide access to voluntary benefits designed to help you save money on valuable supplemental insurance coverage.

GUARDIAN Basic Life and AD&D insurance

What is AD&D insurance?

You automatically receive basic life and accidental death and dismemberment (AD&D) insurance so that you can protect those you love from the unexpected. There is no cost to you for this coverage.

You can also choose supplemental coverage.

Should you lose your life, sight, hearing, speech or use of your limb(s) in an accident, AD&D provides additional benefits to help keep your family financially secure. AD&D benefits are paid as a percentage of your coverage amount- from 50% to 100% - depending on the type of loss.

Have you named a beneficiary?

Company Paid IMUSA USA pays full cost of coverage *. Please see HR for additional benefit details Employee basic AD&D** equal to the employee basic life benefit. *Federal tax law requires IMUSA USA to report the cost of companypaid life insurance in excess of $50,000 as imputed income. **AD&D benefits are paid in addition to any life insurance if you die in an accident or become seriously injured or physically disabled.

Employee Paid

Be sure you've selected a beneficiary for all your life and accident insurance policies. The beneficiary will receive the benefit paid by a policy in the event of the policyholder's death. It’s important to designate a beneficiary and keep that information up-to-date.

Voluntary Life Insurance Rates Per $1,000 of Coverage

Employee supplemental life – may elect up to 5 times your annual earnings to a max of $500,000.

Spouse/domestic partner supplemental life – may elect up to $250,000 (can’t exceed 50% of employee’s supplemental life amount).

Child supplemental life – Optional child life insurance provides $1,000 of life insurance for newborn children through 6 months old and $10,000 of life insurance for children older than 6 months through age 25.

Note: Any voluntary life coverage enrolled in over the guaranteed issue amount will require Evidence of Insurability (EOI). If you don’t enroll in any life or disability insurance plans when first eligible, you will have to provide EOI to receive coverage at a later date.

16

Employee supplemental life / AD&D

Spouse/ domestic partner voluntary life / AD&D

Younger than 24

$0.065

$0.068

25-29

$0.075

$0.078

30-34

$0.092

$0.099

35-39

$0.131

$0.144

40-44

$0.187

$0.206

45-49

$0.299

$0.322

50-54

$0.475

$0.502

55-59

$0.730

$0.770

60-64

$1.140

$1.316

65-69

$1.978

$2.248

70-74

$3.531

$4.005

75 or older

$6.918

$8.022

Disability & Family Leave Insurance GUARDIAN Disability insurance The loss of income due to illness or disability can cause serious financial hardship for your family. IMUSA USA’s disability insurance programs work together to replace a portion of your income when you’re unable to work. The disability benefits you receive allow you to continue paying your bills and meeting your financial obligations during this difficult time.

Getting Started

Short-Term Disability (STD)

Absences of 5 or more days are managed by GUARDIAN.

Benefit level varies by worked in state Maximum coverage is 26 weeks Employees may choose to supplement this benefit with accrued PTO.

Long-Term Disability (LTD)

Examples: Short term disability Long term disability Family Leaves

Coverage limited to eligible salaried employees IMUSA USA pays full cost of coverage Benefit begins after 180 days of disability subject to eligibility requirement

Contact Guardian at 1-888-365-4542

17

Voluntary Benefits IMUSA USA’s voluntary benefits, such as accident, critical illness, and hospital indemnity insurance, provide an added layer of financial protection by paying a cash benefit to help you cover various expenses not covered under a major medical plan.

Cigna Supplemental Health Plans Accident Insurance

Meet Steve

Accident insurance supplements your primary medical plan and disability programs by providing cash benefits directly to you in cases of accidental injuries. You can use this money to help pay for uncovered medical expenses, such as your deductible or coinsurance, or for ongoing living expenses, such as your mortgage or rent.

Accident Coverage Level

Monthly

Employee Only Employee + Spouse/Domestic Partner Employee + Child(ren) Employee + Family

$6.28 $11.86 $13.46 $19.16

A heart attack forced Steve to take an extended leave. While he has medical insurance through IMUSA USA, Steve was still responsible for paying out-of- pocket costs that he didn’t anticipate. With his critical illness insurance, Steve was able to afford the treatment he needed without dipping into his savings.

Steve used part of his critical illness insurance benefit toward his deductible and coinsurance for a surgery and hospital stay. He used the rest toward ongoing costs for outpatient cardiac rehabilitation and prescription medications.

Meet Mary

Meet Miguel

A broken leg meant Mary had to stay off her feet for a while, with several weeks of physical therapy.

While she was recovering, Mary’s accident insurance helped her cover the costs.

Critical illness Insurance Critical Illness insurance provides a cash benefit when a covered person is diagnosed with a covered critical illness or event after coverage is in effect. Benefit amounts available $10,000, $20,000. $30,000.

Mary used part of her accident insurance benefit toward her physical therapy expenses. She used the rest toward after school care for her children while she was at physical therapy appointments.

Critical Illness Coverage Level Employee Only Employee + Spouse/Domestic Partner Employee + Child(ren)

Hospital indemnity Insurance

Employee + Family

A trip to the hospital can be stressful, and so can the bills. Even with a major medical plan, you may still be responsible for copays, deductibles, and other out-of- pocket costs. A hospital indemnity plan provides supplemental payments directly to you for expenses that your medical plan doesn't cover for hospital stays.

Hospital Indemnity Coverage Level

Monthly

Employee Only Employee + Spouse/Domestic Partner Employee + Child(ren) Employee + Family

$9.54 $20.44 $16.44 $26.94

Monthly See summary of benefits for cost for all coverage levels

Meet Miguel Miguel was having trouble breathing and had to be hospitalized for several days. He used his hospital indemnity insurance to pay expenses that his primary medical plan didn’t cover.

18

Voluntary Benefits ID Theft Protection

Pet insurance

NortonLifeLock

PetBenefitSolutions - Two Options:

No one intends to be unsafe online, but it’s important to have tools that help you protect you. Chances are your personal info is already out there, making you more vulnerable to cybercrime.

Wishbone Pet Health Insurance Easy to understand plans, 90% reimbursement, $250deductible, excellent customer care.

Includes pet ID tag and monitoring service with The Pet Tag and 24/7 pet telehealth powered by AskVet. Rates are subject to age and breed of pet. Direct billed to employee.

LifeLock Identity Alert System Monitoring for fraudulent use of your Social Security number, name, address, or date of birth in applications for credit and services. The patented system sends alerts by text, phone, email, or mobile app.

Credit Monitoring + Application Alerts We monitor key changes to your credit file and alert you to help detect fraud.

Dark Web Monitoring Identity thieves can sell your personal information on hard-to-find dark web sites and forums. LifeLock patrols the dark web and notifies you if we find your information.

U.S.-Based Identity Restoration Specialists If your identity is compromised, an Identity Restoration Specialist will personally handle your case and help restore your identity.

Coverage Level

Monthly

Employee Only

$11.48 $21.96

Employee + Spouse/Domestic Partner

19

Total Pet Discount Plan Discounts for a number of services including prescription medications, food, toys, treats and more. Access to pet telehealth 24/7, discounts on veterinary care as well as lost pet recovery service.

Group rate for this plan is $10.75/month for one pet and $17.50/month for @ or more pets.

Rates are payroll deducted.

TIP:

You won’t pay income tax on any voluntary benefits you choose because contributions are deducted on a post-tax basis.

Voluntary Benefits PerkSpot

Auto and home insurance Farmer’s Insurance

PerkSpot provides a range of benefits:

You can receive exclusive employee-only discounts on your home and auto insurance coverage. Through the program with Farmers Insurance, you can apply to insure your auto, home, and other property against loss, and yourself against personal liability.

Full team of negotiators working with merchants 98% of discounts are better than retail prices Access to local and national merchants Wellness perks including gym memberships and vacation savings programs Mobile optimization More than 5,000 merchants, restaurants, gyms, auto dealers, theaters and more

The program offers a number of advantages: Convenient direct pay options to pay your premiums.

Special employee discounts.

A tenure discount for years of service.

You may apply for insurance at any time. You do not need to wait for your current policy to expire to call for free quotes.

SoFi- Student Loan Refinancing

Tickets@Work More perks. More savings. More of what makes you happy.

Support your personal and financial well-being through exclusive deals and limited-time offers on the products, services and experiences you need and love.

Start saving on:

Through our partnership with SoFi at Work, we can help you find ways to reduce your student debt sooner and plan for a stronger future, opening the door to greater financial well-being in general.

With SoFi at Work, you could save on student loan refinancing with exclusive rates and bonuses. Plus, with their benefits Dashboard, you get access to many more tools and features—all opening the door to a brighter financial future. Employees will receive special rate discounts or welcome bonuses for the following products:

Electronics * Appliances * Apparel * Cars Flowers * Fitness Memberships * Gift Cards Groceries * Hotels * Movie Tickets * Rental Cars * Special Events * Theme Parks * And More!

Student Loan Refinancing Parent PLUS Loan Refinancing Private Student Loans

Home Loans Personal Loans

Explore the savings and possibilities today when you enroll at SoFi.com/groupeseb 20

Other Benefits Tuition Assistance IMUSA USA provides financial assistance to full-time regular salaried employees having 6 months of full-time employment. If approved, the Company will reimburse up to 75% of tuition to a maximum of $5,000 per calendar year.

Bonus Payment

Paid Time Off (PTO)

Based on your grade level, you would be eligible to an annual Discretionary Bonus Plan. This plan is designed to pay a percentage of your annual base salary and is dependent upon company results as well as individual performance. As the Bonus is associated to a target to be achieved, it can be granted only in case the Recipient has an effective working period prior to September 1st and is active in payroll effective January 1st of subsequent year.

Vacation Employees earn vacation according to years of service: 1 year 2 weeks Managers (level 5 & 6) 3 weeks Vacation must be taken during the year earned.

Vacation Accrual: Number of eligible days/12 months 5 days = .41 days/month 10 days = .83 days/month 15 days = 1.25 days/month

Bonuses are usually paid during the Spring and are based on performance and objectives achievement of the prior year. It is understood that the bonus plan is subject to change from time to time at IMUSA USA’s discretion, notwithstanding, no employee has a guarantee of a bonus. All bonus payments at IMUSA USA are at the discretion of the company, and employees do not have an accrued right to a bonus payment, or any portion thereof.

Sick Time (coordinated w/ Short Term Disability) 3 days each year Sick days are accrued monthly (.25 days/month) Unused time rolls to next year as sick days Personal Time One day earned per full calendar quarter worked; days accumulate during year earned Unused days roll to next year as sick time Personal time can be taken in hours

For clarity, neither the Annual Discretionary Bonus, nor any other bonus are to be included in the calculation of compensation during any termination notice period or for any other termination entitlements.

Holidays IMUSA USA USA observes 11 holidays per year, which vary by location; schedule is published in advance.

21

Retirement Savings Plan 401(k) Savings Plan

Investment elections

The Company 401(k) savings plan with Principal provides advantages you may not get with other types of savings plans and helps you meet one of life’s important goals —saving for a financially secure retirement.

The plan offers you a variety of investment options to choose from.

It’s important to carefully consider your investment goals, retirement timeframe, and risk tolerance when deciding how to invest your plan contributions. Visit http://www.Principal.com to learn more about your investment options.

Vesting

Your Contributions

Employer contributions are vested according to a six-year graded schedule

You can contribute to your 401(k) with before-tax money or Roth after-tax money. The type of contributions you make will depend on your financial goals and circumstances.

Employees are eligible to defer 1% to 100% of earnings to a 401(k) account subject to IRS limits.

ROTH after-tax contributions are an option.

Both before-tax and Roth after-tax contributions count toward the IRS maximums

Traditional vs. Roth 401(k) There are two main types of 401(k) retirement savings plans: traditional and Roth. IMUSA USA offers both. The difference really comes down to a single word: TAXES. TRADITIONAL 401(k) - This one’s for anyone who wants to put off paying taxes. Any money you save or invest isn’t taxed until you withdraw it in retirement. Withdrawals are considered income and will be taxed at your current (retirement) federal and state tax rates. A traditional 401(k) also reduces your overall annual income, so you’ll pay lower taxes while working.

Company Match IMUSA USA will match 100% up to 5% of your contribution after 1 year of service IMUSA USA will make a 4% discretionary contribution after 1 year of service

Example: If your annual salary is $35,000 and you contribute $5,000 to a traditional 401(k), you’ll only pay taxes on $30,000 for that year.

Enrolling in the Plan New hires will be automatically enrolled in their 401(k) at a 5% contribution rate effective on the first pay date following the 1st of the month after date of hire. You can change your contributions at any time by logging on to www.Principal.com or calling 1-800-5477754.

ROTH 401(k) - A Roth 401(k) functions similarly to a traditional 401(k) plan, with one big difference — you make contributions to a Roth 401(k) with after-tax dollars. This type of plan is for anyone who wants to pay taxes now. Then, when you pull money out of the plan during retirement, you won’t pay any taxes on the withdrawal.

Starting early pays off!

$350,000

Compounding interest example

$313,924

$300,000

Starting your retirement savings journey early can pay off. As your account balance grows, you earn a larger amount due to compounding interest. Take for example two employees.

Employee One begins contributing his first year of employment, while Employee Two waits until his 10th year of employment. Both employees contribute 5% to their 401(k) and receive a 4% match from IMUSA USA.* When both employees are ready to retire at age 67, Employee One who signed up for the 401(k) plan the first year has nearly double the amount of Employee Two who waited several years to join the plan. Employee One’s money was invested longer and was able to take advantage of compounding interest for more years.

$250,000 $200,000

$168,773 $156,237

$150,000 $100,000

$59,431 $67,127

$50,000 $0 $4,725

$4,725

$0 One Year Employed

Investing involves risk, including the risk of loss. Before investing, carefully consider the funds’ or investment options’ objectives, risks, charges, and expenses. For questions, call 1-800-547-7754

10 Years Employed

Employee One

22

20 Years Employed

30 Years Employed

Employee Two

* Based on both employees receiving the same average rate of return.

Traditional 401(k) Highlights

Roth 401(k) Highlights

Pros:

Pros:

Employee-managed – Easy way to save using payroll deductions. Choose from several investment funds.

Employee-managed – Easy way to save using payroll deductions. Choose from several investment funds.

Similar contributions – A Roth 401(k) has the same annual contribution limits as a traditional 401(k). Note: Limits are for traditional and Roth 401(k) contributions combined.

Contribute more each year – Higher contribution limit and catch-up feature for anyone 50 or older. 2026 Limit: $24,500 ($8,000 after the age of 50). Note: Limits are for traditional and Roth 401(k) contributions combined.

Secure – Again, this type of 401(k) is transferable if you leave the Company.

Increased savings potential – Contributions aren’t taxed when deducted from your paycheck, so you save more each pay period.

This means more interest earned, and more money in the long run.

No taxes upon withdrawal – When you retire, the money you see in your Roth 401(k) is what you get — no tax deductions occur.

Cons:

Cons: Taxes at withdrawal – When you take money out at retirement, you’ll pay taxes at the current federal and state rates, which could be higher if rates rise each year.

Contributions are not tax deductible – Roth contributions do not allow you to lower your taxable income at the time contributions are withheld from your paycheck.

23

Contacts Please contact the appropriate provider listed below to learn more about a specific benefit plan.

Benefit Plan

Provider

Phone Number

Medical/Rx

Cigna

800.244.6224

Dental

Cigna

800.244.6224

www.mycigna.com

Flexible Spending Account (FSA) & Health Savings Account (HSA)

Cigna

800.244.6224

www.mycigna.com

Vision

United HealthCare

800.638.3120

www.myuhcvision.com

Employee Assistance Program (EAP)

Cigna

877.622.4237

www.mycigna.com

Health Advocacy Program

MyAdvocate

833.968.1775

Telephonic intake only

Life / AD&D / Disability

Guardian

888.600.1600 Plan #00531529

www.GuardianAnytime.com

401(k) savings plan

Principal

800.547.7754

www.principal.com

Accident Insurance

Cigna

800.754.3207

Supplemental Health Plan Claims

Critical Illness insurance

Cigna

800.754.3207

Supplemental Health Plan Claims

Hospital Indemnity insurance

Cigna

800.754.3207

Supplemental Health Plan Claims

SoFi

833-277-7634; Monday-Thursday: 8 am-10 pm ET Friday-Sunday: 8 am-8 pm ET or email: your-benefits@sofi.com

SoFi.com/GroupeSEB

Pet Benefits

Pet Benefits Solutions

800-891-2565; Monday-Friday: 8:00 am - 6:00 pm EST or email: customercare@petbenefits.com

www.petbenefits.com/land/ groupeseb

PerkSpot

PerkSpot

866.606.6057

seb.perkspot.com

Tickets@Work

Tickets@Work

954.324.6483

www.ticketsatwork.com

Auto and Homeowner’s Insurance

Farmer’s Insurance

800.438.6381

www.myautohome.farmers.com

Norton LifeLock

Norton

800.607.9174

https://www.lifelockbusiness solutions.com/EmployeeBen efits/BenefitPremier

Student Loan

24

Website www.mycigna.com

Employer ID groupeseb

This guide is intended to describe the eligibility requirements, enrollment procedures, plan highlights, and coverage effective dates for the benefits offered by IMUSA USA. It is not a legal plan document and does not imply a guarantee of employment or continuation of benefits. While this guide is a tool to answer many of your benefit questions, full details of the plans are contained in the Summary Plan Descriptions (SPDs), which govern each plan’s operation. The noted plan changes in this guide may service as a Summary of Material Modifications (SMM) to the SPD. Whenever an interpretation of a plan benefit is necessary, the actual plan documents will prevail.

Copyright 2026 Mercer LLC. All rights reserved.