Employee Benefits Guide - CCS - 3/1/22 - 2/29/24

EMPLOYEE BENEFITS GUIDE

March 1, 2023 –

February 29, 2024

At CCS, we know that our employees are crucial to our success. That’s why we provide you with an excellent, diverse benefits package that helps protect you and your family now and into the future.

This Benefits Guide outlines the health and welfare plans offered to your family. It contains general information and is meant to provide a brief overview. For complete details regarding each benefit plan offered, please refer to the individual plan documents as the information contained herein is for illustrative purposes. In the case of a discrepancy the plan specific documents will prevail over this benefits guide.

A SMARTER WAY TO BETTER HEALTH

It’s Your Health. Get Involved

Your health is a work in progress that needs your consistent attention and support Each choice you make for yourself, and your family is part of an ever-changing picture Taking steps to improve your health such as going for annual physicals and living a healthy lifestyle can make a positive impact on your well-being

It’s up to you to take responsibility and get involved, and we are pleased to offer programs that will support your efforts and help you reach your goals.

Preventive Health Care Services

Preventive care includes services like checkups, screenings and immunizations that can help you stay healthy and may help you avoid or delay health problems Many serious conditions such as heart disease, cancer and diabetes are preventable and treatable if caught early. It’s important for everyone to get the preventive care they need. Some examples of preventive care services are:

o Blood pressure, diabetes and cholesterol tests

o Certain cancer screenings, such as mammograms and colonoscopies without prior diagnosis

o Counseling, screenings and vaccines to help ensure healthy pregnancies

o Regular well-baby and well-child visits

Immunizations

Some immunizations and vaccinations are also considered preventive care services. Standard immunizations recommended by the Centers for Disease Control (CDC) Include: hepatitis A and B, diphtheria, polio, pneumonia, measles, mumps, rubella, tetanus and influenza although these may be subject to age and/or frequency restrictions

Understanding What’s Covered

If a service is considered preventive care, it will be covered at 100 % as long as you stay in the insurance carrier’s network. If it’s not, it may still be covered subject to a copay, deductible or coinsurance The Affordable Care Act (ACA) requires that services considered preventive care be covered by your health plan at 100% in-network, without a copay, deductible or coinsurance To get specifics about your plan’s preventive care coverage, call the customer service number on your member ID card You may want to ask your doctor if the services you’re receiving at a preventive care visit (such as an annual checkup) are all considered standard preventive care.

If any service performed at an annual checkup is as a result of a prior diagnosed condition, the office visit may not be processed as preventive, and you may be responsible for a copay, coinsurance or deductible To learn more about the ACA or preventive care and coverage, visit www.healthcare.gov

ELIGIBILITY

Who is Eligible to Join the Employee Benefit Plan?

You and your dependents are eligible to join the health and welfare benefit plans if you are a full-time employee regularly scheduled to work 30 hours per week or more You must be enrolled in the plan to add dependent coverage

Who is an Eligible Dependent?

• Your spouse to whom you are legally married

• Your dependent child under the maximum age specified in the carriers’ plan documents including:

 Natural child

 Adopted child

 Stepchild

 Child for whom you have been appointed as the legal guardian

*Your child’s spouse and a child for whom you are not the legal guardian of are not eligible.

The dependent maximum age limit is up to age 26. The dependent does not need to be a full-time student; does not need to be an eligible dependent on the parent’s tax return; is not required to live with you; and may be unmarried or married

Once the dependent reaches age 26, coverage will terminate Some policies may terminate on the last day of the birth month Other policies may terminate on the birthday

A totally disabled child who is physically or mentally disabled prior to age 26 may remain on the medical policy if the child is primarily dependent on the enrolled member for support and maintenance

When Do Benefits Become Effective?

Your employee benefits become effective on the first day of the month following your 60 days as a full -time employee with Carolinas Construction Solutions.

Annual Open Enrollment?

Each year during the annual Open Enrollment Period, you are given the opportunity to make changes to your current benefit elections. To find out when the annual Open Enrollment Period occurs, contact Human Resources

Qualifying Event Changes

You are allowed to make certain changes to your current benefit elections during the plan year if you experience an IRS-approved qualifying event The change to your benefit elections must be consistent with and on account of the change in life status

IRS-approved qualifying life status changes include:

• Marriage, divorce or legal separation

• Birth or adoption of a child or placement of a child for adoption

• Death of a dependent

• Change in employment status, including loss or gain of employment, for your spouse or a dependent

• Change in work schedule, including switching between full-time and part-time status, by you, your spouse or a dependent

• Change in residence or work site for you, your spouse or a dependent that results in a change of eligibility

• If you or your dependents lose eligibility for Medicaid or the Children’s Health Insurance Program (CHIP) coverage

• If you or your dependents become eligible for a state’s premium assistance subsidy under Medicaid or CHIP

If you have a qualifying even, you must notify the company and make your desired changes within 31 days of the event. You have 60 days to make changes due to a Medicare or CHIP event.

If you do not notify the company during that time, you and/or your dependents must wait until the next annual open enrollment period to make a change in your benefit elections.

Please note, loss of coverage due to nonpayment or voluntary termination of other coverage outside a spouse’s or parent’s open enrollment is not an IRS-approved qualifying life event, and you do not qualify for a special enrollment period.

MEDICAL PLANS

(3

Benefits Ded: $5,000/$10,000

30%

Max: $15,000/$30,000

OOP

Carolinas Construction Solutions Benefits Guide

Ded: $10,000/$20,000

50%

Max:

5

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

CIGNA RESOURCES

HEALTH SAVINGS ACCOUNT - HSA

What is a Health Savings Account (HSA)?

A Health Savings Account (HSA) is a type of savings account funded with pre-tax dollars that is used to pay for eligible health care expenses not covered by the insurance plan. You cannot be enrolled in a healthcare FSA, nor can your spouse. You must be enrolled in a High Deductible Health Plan ($5,000 Deductible Plan) in order to enroll in a Health Savings Account (HSA)

Who is eligible for an HSA?

Generally, to be eligible to set up and contribute to an HSA you:

• Must be enrolled in the HDHP Medical Plan Option 3, Cigna HSA $5,000 deductible plan.

• Cannot be claimed as a dependent on anyone else’s tax return.

• Are not enrolled in Medicare (due to age or disability) or Tricare.

• Cannot be enrolled in a general-purpose healthcare FSA, nor can your Spouse.

You may find information about these rules on the IRS website (www.irs.gov), including IRS Publication 969 and 502.

How does an HSA work?

You fund the HSA with your dollars up to a certain limit each year by making a deposit directly into your HSA account. The account must be funded prior to any withdrawals. Then, as you have eligible qualified expenses, you may withdraw money from your HSA to pay expenses that are not otherwise paid by the health, dental or vision plans, e.g. your deductible or coinsurance. It’s up to you whether to use your HSA funds. You are not required to use the money, and you may save it for the future and let it continue to accumulate. It’s important to understand that the HSA, unlike a Healthcare Flexible Spending Account (FSA), will not pay for qualified expenses that exceed the balance in the HSA. When filing your taxes each year, you will provide your tax advisor a report showing the amount you contributed to the HSA account, and you will receive a tax deduction for that amount.

How to set up your HSA?

You can go to any banking institution that administers HSAs and apply for an HSA account This account works similarly to how a bank would manage your personal savings or checking account When you open your HSA, you may receive a debit card to be used on many out-of-pocket qualified expenses like doctor visits, vision and dental care, and prescriptions.

How much can I contribute to my HSA?

2023 INDIVIDUAL $3,850 FAMILY $7,750 Catch up contribution for age 55+ $1,000

What type of expenses are HSA eligible?

You can receive tax-free distributions from your HSA to pay for or to be reimbursed for qualified medical, dental and vision expenses that are incurred after you establish your HSA. These include:

▪ Any healthcare expenses that are qualified expenses for tax purposes under Section 213 of the Internal Revenue Code. Some of these expenses are described in IRS Publication 502.

▪ Once your reach age 65, Medicare premiums or other health insurance, other than a Medicare supplemental policy.

▪ Any medical expenses that apply toward your deductible as well as:

• Acupuncture

• Birth Control

• Chiropractor

• Contact lenses

• Dental treatment

• Prescription eyeglasses

• Fertility enhancement

• Hearing Aids

• Lab work

• Medical supplies

• Physical exams

• Prescriptions

• Orthodontia

• Radiology

• Stop-smoking programs

• Surgery

• Therapy

• And more…

Can I use the money in my HSA for anything other than eligible Medical expenses?

You can withdraw your HSA at anytime and use it for any purpose; however, you will pay income taxes on the amount withdrawn, plus a 20% penalty. After age 65, the 20% penalty no longer applies.

When can I begin contributions to my HSA account?

You may begin funding your HSA as soon as you establish your account.

Can I invest my HSA funds?

Depending upon who you choose to be your HSA custodian – there could be different options.

FLEXIBLE SPENDING ACCOUNT – FSA/DCA

The FSA runs Calendar year and Open Enrollment for the FSA occurs in November of each year.

Provided by Medcom

CCS offers employees the opportunity to participate in the Healthcare Flexible Spending Account (FSA) and Dependent Care FSA These programs may provide you with significant tax advantages as they allow you to pay for eligible out-of-pocket expenses with pre-tax dollars through payroll deductions It is very important that you estimate your annual expenses as accurately as possible because the plan only allows for a $610 carryover maximum annually

Healthcare Flexible Spending Account

You may defer up to $2,000 to your Healthcare FSA to fund eligible out-of-pocket healthcare expenses The following list provides examples of expenses eligible for reimbursement under the IRS guidelines:

• Non-covered medical expenses that quality under Section 217 of the IRS code

• Deductibles

• Office visit copays

• Prescription medication

• Over-the-counter medications (require physician prescription)

• Hearing and dental expenses not covered by insurance

Examples of non-eligible expenses include cosmetic surgery, electrolysis, toiletries, vitamins, health club dues.

Dependent Care FSA

You may defer up to $5,000 to your Dependent Care FSA to fund eligible out-of-pocket expenses for childcare and eldercare To be eligible for reimbursement, expenses must meet the following criteria established by the IRS:

▪ The person cared for must be under age 13, or if older, physically or mentally incapable of self-care.

▪ Day care must be necessary in order for you and your spouse to work.

▪ The person cared for must be claimed as a dependent on your federal tax return and must reside in your home at least eight hours per day

▪ Payment for care cannot be made to anyone you claim as a dependent on your income tax return, to your spouse or to a child under age 19

▪ If care is provided by a center that cares for more than six individuals, it must be licensed

For a complete list of eligible medical and dependent care expenses, you may access publications #502 (healthcare) and #503 (dependent care) on the web at www.irs.gov.

Employee Assistance Program

Help, when you need it most

With your Employee Assistance Program and Work/Life Balance services, confidential assistance is as close as your phone or computer.

Employee

Assistance

Program (EAP)

Always by your side

• Expert support 24/7

• Convenient website

• Short-term help

• Referrals for additional care

• Monthly webinars

• Medical Bill SaverTM helps you save on medical bills

Who is covered?

Your EAP is designed to help you lead a happier and more productive life at home and at work. Call for confidential access to a Licensed Professional Counselor* who can help you.

A Licensed Professional Counselor can help you with:

• Stress, depression, anxiety

• Relationship issues, divorce

• Job stress, work conflicts

Work/Life Balance

• Family and parenting problems

• Anger, grief and loss

• And more

You can also reach out to a specialist for help with balancing work and life issues.

Just call and one of our Work/Life Specialists can answer your questions and help you find resources in your community.

Ask our Work/Life Specialists about:

Employee Assistance Program

Unum’s EAP services are available to all eligible employees, their spouses or domestic partners, dependent children, parents and parents -inlaw.

Work/Life Balance

Toll-free 24/7 access:

• 1-800-854-1446 (multi-lingual)

• www.unum.com/lifebalance

Turn to us, when you don’t know where to turn.

• Child care

• Elder care

• Legal questions

• Identity theft

• Financial services, debt management, credit report issues

• Even reducing your medical/dental bills!

• And more

Help is easy to access:

• Online/phone support: Unlimited, confidential, 24/7.

• In-person: You can get up to 3 visits available at no additional cost to you with a Licensed Professional Counselor. Your counselor may refer you to resources in your community for ongoing support.

* The counselors must abide by federal regulations regarding duty to warn of harm to self or others In these instances, the consultant may be mandated to report a situation to the appropriate authority

Unum’s Employee Assistance Program and Work/Life Balance services, provided by HealthAdvocate, are available with select Unum insurance offerings. Terms and availability of service are subject to change. Service provider does not provide legal advice; please consult

EN-2058 (4-18) FOR EMPLOYEES

your attorney for guidance. Services are not valid after coverage terminates. Please contact your Unum representative for details. Insurance products are underwritten by the subsidiaries of Unum Group. unum.com ©

BENEFITS THAT PAY YOU CASH

BENEFITS THAT PAY YOU CASH

Staying healthy includes obtaining quality dental care for you and your family Our dental benefits, administered by Unum, provide a wide range of dental services including preventive care, fillings, and x-rays.

You have the freedom of choice to utilize in-network or out-of-network providers. For a list of innetwork providers, visit www unumdentalcare com When you visit an in-network dentist, your outof-pocket expenses are lower In-network dentists will file the claim for you and services are paid at the Unum negotiated rate.

A late entrant penalty may apply if you did not enroll when you were a new hire.

To locate vision providers go to www.unumdentalcare.com.

*Balance-billing occurs when an out-of-network dentist bills an enrollee for amounts disallowed by Unum. In-network dentists agree to accept the fee approved by Unum as payment in full.

VISION

Your eyes deserve the best care to keep them healthy year after year. Regular eye examinations may determine your need for corrective eyewear and may also detect general health problems in their earliest stages. Our vision benefits, administered by Unum, provide a wide range of services.

For a list of in-network providers, visit www.unumvisioncare.com When you visit an in-network vision provider, your out-of-pocket expenses are lower.

Eligible employees may elect coverage for themselves, a spouse and eligible dependent children. Dependent children are covered up to age 26, regardless of student status.

To locate an In-Network vision provider go to www.unumvisioncare.com

CCS provides full-time eligible employees a $25,000 life insurance and a $25,000 accidental death and dismemberment policy through Unum at no cost.

Make sure your life benefits will be paid out as you intend. Be sure to name your beneficiary or update your beneficiary if necessary.

The Basic Life benefit reduces by 35% at age 65 and 50% at age 70.

DISABILITY INSURANCE

Disability coverage provides the financial security of knowing that you will continue to receive income if you are unable to work due to illness or injury. Even a few weeks away from work can make it difficult to manage household expenses. Short-Term Disability is available to you through Unum. This coverage will pay up to 60% of your weekly salary up to a maximum of $1,600 per week for non-workrelated injuries or illnesses so you can focus on getting better and worry less about keeping up with your bills. Benefits begin on the 8th day of disability. Benefits are payable up to a maximum of 12 weeks.

Plan Highlights

Pre-existing condition limitation

The disability policies include a pre-existing condition limitation. The policies will not pay, in the first 12 months of the policy, for a condition that you had within 3 months prior to the effective date.

You have a pre-existing condition if:

• You received medical treatment, consultation, care or services including diagnostic measures for the condition, or took prescribed drugs or medicines for it in the 3 months just prior to your effective date of coverage: and

• The disability begins in the first 12 months after the effective date of coverage.

• If you are newly eligible, you are guaranteed coverage.

• If you did not enroll in coverage when you were first eligible as a new hire, you’ll be required to complete an Evidence of Insurability form and answer medical questions. Approval is not guaranteed.

EMPLOYEE PAYROLL DEDUCTIONS

Carolinas Construction Solutions contributes to the cost of medical coverage for all eligible employees. For an additional premium employees can add dependent coverage. Please refer to the chart below for your weekly payroll deductions.

Step 1: Login

Go to www.employeenavigator.com and click Login.

First time users: Click on Register as a New User on the login page. Create an account and create your own username and password. Use Company

Identifier: CarConSol-2020

Returning users: Log in with the username and password you selected. Click Reset a forgotten password if you can’t remember your login credentials.

Step 2: Welcome!

After you login click Let’s Begin to complete your required tasks.

Step 3: Onboarding (for first time users, if applicable)

Complete any assigned onboarding tasks before enrolling in your benefits. Once you’ve completed your tasks, click Start Enrollment to begin your enrollments.

T I P: if you hit Dismiss, complete later you’ll be taken to your Home Page. You’ll still be able to start enrollments again by clicking Start Enrollment.

Step 4: Start Enrollment

After clicking Start Enrollment, you’ll need to complete some personal & dependent information before moving to your benefit elections.

T I P: Have dependent details handy. To enroll a dependent in coverage you will need their date of birth and Social Security number.

Step 5: Benefit Elections

To enroll dependents in a benefit, click the checkbox next to the dependent’s name under Who am I enrolling? Below your dependents you can view your available plans and the cost per pay. To elect a benefit, click Select Plan underneath the plan cost.

Click Save & Continue at the bottom of each screen to save your elections.

If you do not want a benefit, click Don’t want this benefit? at the bottom of the screen and select a reason from the drop-down menu.

Rx Savings

Find the lowest price on prescriptions right from your phone or iPad. Our free, easy-to-use mobile apps feature:

• Instant access to the lowest prices for prescription drugs at more than 75,000 pharmacies

• Coupons and savings tips that can cut your prescription costs by 50% or more

• Side effects, pharmacy hours and locations, pill images, and much more!

Lowest Rx Prices, Every Day

Same Medication Lower Price.

SAVINGS IS EASY

IMPORTANT INFORMATION

COBRA Continuation of Coverage

The right to COBRA continuation coverage was created by a federal law, the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) COBRA continuation coverage can become available to you and other members of your family when group health coverage would otherwise end For more information about your rights and obligations under the Plan and under federal law, you should review the Plan’s Summary Plan Description or contact the Plan Administrator For additional information regarding COBRA qualifying events, how coverage is provided and actions required to participate in COBRA coverage, please see your Human Resources department.

Newborns’ and Mothers’ Health Protection Act

The group health coverage provided complies with the Newborns’ and Mothers’ Health Protection Act of 1996 Under this law group health plans and health insurance issuers generally may not, under federal law, restrict benefits for any hospital length of stay in connection with childbirth for the mother or newborn to less than 48 hours following a vaginal delivery, or less than 96 hours following a cesarean section. However, Federal law generally does not prohibit the mother’s or newborn’s attending provider, after consulting with the mother, from discharging the mother or her newborn earlier than 48 hours (or 96 hours as applicable ) In any case, plans and issuers may not, under federal law, require that a provider obtain authorization from the plan or the insurance issuer for prescribing a length of stay not in excess of 48 hours (or 96 hours)

Premium Assistance under Medical and CHIP

If you or your children are eligible for Medicaid or CHIP (Children’s Health Insurance Program) and you are eligible for health coverage from your employer, your State may have a premium assistance program that can help you pay for coverage. These States use funds from their Medicaid or CHIP programs to help people who are eligible for employersponsored health coverage but need assistance in paying their health premiums. If you or your dependents are already enrolled in Medicaid or CHIP you can 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, you can contact your State Medicaid or CHIP office or dial 1877-KIDS NOW or www.insurekidsnow.gov to find out how to apply If you qualify, you can ask the State if it has a program that might help you pay the premiums for an employer -sponsored plan Please see Human Resources for a list of state Medicaid or CHIP offices to find out more about premium assistance.

Special Enrollment Events

An Eligible Person and/or Dependent may also be able to enroll during a special enrollment period A special enrollment period is not available to an Eligible Person and his or her dependents if coverage under the prior plan was terminated for cause, or because premiums were not paid on a timely basis

An Eligible Person and/or Dependent does not need to elect COBRA continuation coverage to preserve special enrollment rights. Special enrollment is available to an Eligible Person and/or Dependent even if COBRA is elected. Please be aware that most special enrollment events require action within 30 days of the event Please see Human Resources for a list of special enrollment opportunities and procedures

Women’s Health and Cancer Rights Act

If you have had or are going to have a mastectomy , you may be entitled to certain benefits under the Women’s Health and Cancer Rights Act of 1998 (WHCRA) For individuals receiving mastectomy-related benefits, coverage will be provided in a manner determined in consultation with the attending physician and the patient, for: All stages of reconstruction of the breast on which the mastectomy has been performed; Surgery and reconstruction of the other breast to produce a symmetrical appearance; and Prostheses and treatment of physical complications of the mastectomy, including lymphedemas These benefits will be provided subject to deductibles and coinsurance applicable to other medical and surgical benefits provided under this plan If you would like more information on WHCRA benefits, call your plan administrator

IMPORTANT INFORMATION

The Genetic Information Nondiscrimination Act (GINA) prohibits health benefit plans from discriminating on the basis of genetic information in regards to eligibility, premium and contributions This generally also means that private employers with more than 15 employees, its health plan or “business associate” of the employer, cannot collect or use genetic information, (including family medical history information). The once exception would be that a minimum amount of genetic testing results make be used to make a determination regarding a claim.

You should know that GINA is treated as protected health information (PHI) under HIPAA The plan must provide that an employer cannot request or require that you reveal whether or not you have had genetic testing; nor can your employer require that you participate in a genetic test An employer cannot use any genetic information to set contribution rates or premiums

PPACA Compliant Plan Notice

Since key parts of the health care law took effect in 2014, there is a new way to buy health insurance: the Health Insurance Marketplace To assist you as you evaluate options for you and your family, this notice provides some basic information about the new Marketplace and employment based health coverage offered by your employer

If your employer offers health coverage that meets the “minimum value” plan standard, you will not be eligible for a tax credit through the Marketplace and may wish to enroll in your employer’s health plan The “minimum value” plan standard is set by the Affordable Care Act. Your health plans offered by CCS are ACA compliant plans (surpassing the “minimum value” standard), thus you would not be eligible for the tax credit offered to those who do not have access to such a plan.

NOTE: If you purchase a health plan through the marketplace instead of accepting health coverage offered by your employer, then you will lose the employer contribution to the employer offered coverage Also, this employer contribution, as well as your employee contribution to employer offered coverage, is excluded from income for Federal and State income tax purposed

USERRA Notice

The Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) established requirements that employers must meet for certain employees who are involved in the uniformed services In addition to the rights that you have under COBRA, you (the employee) are entitled under USERRA lo continue the coverage that you (and your covered dependents, if any) had under the [Company] plan.

You Have Rights Under Both COBRA and USERRA Your rights under COBRA and USERRA are similar but not identical Any election that you make pursuant to COBRA will also be an election under USERRA, and COBRA and USERRA will both apply with respect to the continuation coverage elected If COBRA and USERRA give you different rights or protections, the law that provides the greater benefit will apply The administrative policies and procedures described in the attached COBRA Election Notice also apply to USERRA coverage, unless compliance with the procedures is precluded by military necessity or is otherwise impossible or unreasonable under the circumstances.

Definitions

"Uniformed services" means the Armed Forces, the Army National Guard, and the Air National Guard when an individual is engaged in active duty for training, inactive duty training, or full -time National Guard duty (i e , pursuant to orders issued under federal law), the commissioned corps of the Public Health Service, and any other category of persons designated by the President in time of war or national emergency.

"Service in the uniformed services" or "service" means the performance of duty on a voluntary or involuntary basis in the uniformed services under competent authority, including active duty, active and inactive duty for training, National Guard duty under federal statute, a period for which a person is absent from employment for an examination to determine his or her fitness to perform any of these duties, and a period for which a person is absent from employment to perform certain funeral honors duty. It also includes certain service by intermittent disaster response appointees of the National Disaster Medical System.

IMPORTANT INFORMATION

Duration of USERRA Coverage

General Rule: 24-Month Maximum When a covered employee takes a leave for service in the uniformed services, USERRA coverage for the employee (and covered dependents for whom coverage is elected) can continue until up to 24 months from the date on which the employee's leave for uniformed service began However, USERRA coverage will end earlier if one of the following events takes place:

A premium payment is not made within the required time; You fail to return to work or to apply for reemployment within the time required under USERRA (see below) following the completion of your service in the uniformed services ; You lose your rights under USERRA as a result of a dishonorable discharge or other conduct specified in USERRA

Notice of Privacy Provision

This Notice of Privacy Practices (the "Notice") describes the legal obligations of CCS, (the "Plan") and your legal rights regarding your protected health information held by the Plan under the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the Health Information Technology for Economic and Clinical Health Act (HITECH Act) Among other things, this Notice describes how your protected health information may be used or disclosed to carry out treatment, payment, or health care operations, or for any other purposes that are permitted or required by law. We are required to provide this Notice of Privacy Practices to you pursuant to HIPAA.

The HIPAA Privacy Rule protects only certain medical information known as "protected health information " Generally, protected health information is health information, including demographic information, collected from you or created or received by a health care provider, a health care clearinghouse, a health plan, or your employer on behalf of a group health plan, from which it is possible to individually identify you and that relates to:

• Your past, present, or future physical or mental health or condition;

• The provision of health care to you; or

• The past, present, or future payment for the provision of health care to you.

If you have any questions about this Notice or about our privacy practices, please contact your Human Resources department The full privacy notice is available with your Human Resources Department

IMPORTANT INFORMATION

This guide provides a summary of you employee benefits rights and regulations as determined by Federal and State Laws. Information included in this guide includes the following:

Special Open Enrollment Rights

Children’s Health Insurance Program (CHIP) Premium Assistance

General Notice of the Cobra Continuations Rights

Affordable Care Act (ACA) – Insurance Mandate

Health Insurance Marketplace Coverage Options and Your Group Health Coverage

Affordable Care Act (ACA) – Preventive Services for Non-grandfathered Plans Newborns’ and Mothers’ Health Protection Act of 1996

Break Time for Nursing Mothers Under the Fair Labor Standards Acts (FLSA) Women’s Health & Cancer Rights Act

The Generic Information Nondiscrimination Act of 2008 (GINA)

HIPAA Privacy Rules

SPECIAL OPEN ENROLLMENT RIGHTS

This notice is being provided to ensure that you understand your right to apply for group health insurance coverage. A special enrollment period is a time outside of the annual open enrollment period during which you and your family have a right to sign up for health coverage. In the Marketplace, you qualify for a special enrollment period 60 days following certain life events that involve a change in family status (for example, marriage or birth of a child) or loss of other health coverage Job-based plans must provide a special enrollment period of 30 days Some events will require additional documentation to be submitted with the application at the time of enrollment You should read this notice even if you plan to waive coverage at this time

If you have a new dependent as a result of a marriage, birth, adoption, or placement for adoption, you may be able to enroll yourself and your dependents However, you must request enrollment within 30 days after the marriage, birth, or placement for adoption

If you are declining coverage for yourself or your dependents (including your spouse) because of other health insurance or group health plan coverage, you may be able to enroll yourself and your dependents in this plan if you or your dependents lose eligibility for that other coverage (or if the employer stops contributing toward your or your dependents’ other coverage) However, you must request enrollment within 30 days after your or your dependents’ other coverage ends (or after the employer stops contributing toward the other coverage).

If you or your dependents lose eligibility for coverage under Medicaid or the Children’s Health Insurance Program (CHIP) or become eligible for a premium assistance subsidy under Medicaid or CHIP, you may be able to enroll yourself and your dependents. You must request enrollment within 60 days of the loss of Medicaid or CHIP coverage or the determination of eligibility for a premium assistance subsidy.

To request special enrollment or obtain more information, please contact HR.

HEALTH INSURANCE MARKETPLACE

To assist you as you evaluate options for you and your family, this notice provides some basic information about the Marketplace and employment-based health coverage offered by your employer.

What is the Health Insurance Marketplace?

The Marketplace is designed to help you find health insurance that meets your needs and fits your budget. The Marketplace offers “one-stop shopping” to find and compare private health insurance options You may also be eligible for a new kind of tax credit that lowers your monthly premium right away Open enrollment for health insurance coverage through the Marketplace runs from November 1st through December 15th for coverage starting as early as January 1st

Can I Save Money on my Health Insurance Premiums in the Marketplace?

You may quality to save money and lower your monthly premium, but only if our employer does not offer coverage, or offers coverage that doesn’t meet certain standards The savings on your premium that you’re eligible for depends on your household income

Does Employer Health Coverage Affect Eligibility for Premium Savings Through the Marketplace?

Yes If you have an offer of health coverage from your employer that meets certain standards, you will not be eligible for a tax credit through the Marketplace and may wish to enroll in your employer’s health plan However, you may be eligible for a tax credit that lowers your monthly premium, or a reduction in certain cost-sharing if your employer does not offer coverage to you at all or does not offer coverage that meets certain standards If the cost of a plan from your employer that would cover you (and not any other members of your family) is more than 9.5% of your household income for the year, or if the coverage your employer provides does not meet the “minimum value” standard set by the Affordable Care Act, you may be eligible for a tax credit.

If you purchase a health plan through the Marketplace instead of accepting health coverage by your employer, then you may lose the employer contribution (if any) to the employer -offered coverage Also, this employer contribution – as well as your employee contribution to employer -offered coverage – is often excluded from income for Federal and State income tax purposes Your payments for coverage through the Marketplace are made on an alter-tax basis.

How Can I Get More Information?

For more information about your coverage offered by your employer, please check your summary plan description or contact Human Resources

The Marketplace can help you evaluate your coverage options, including your eligibility for coverage through the Marketplace and its cost. Please visit www.healthcare.gov for more information, including an online application for health insurance coverage and contact information for a Health Insurance Marketplace in your area.

HEALTH INSURANCE MARKETPLACE

PART B: INFORMATION ABOUT HEALTH COVERAGE OFFERED BY YOUR EMPLOYER

This section contains information about any health coverage offered by your employer. If you decide to complete an application for coverage in the Marketplace, you will be asked to provide this information This information is numbered to correspond to the Marketplace application

Here is some basic information about health coverage offered by this employer: As your employer, we offer a health plan to:

All employees. Eligible employees are:

Active full-time employees working 30 or more hours a week

Some employees. Eligible employees are:

With respect to dependents:

We do offer coverage. Eligible dependents are:

Spouses and children up to age 26

We do not offer coverage

If checked, this coverage meets the minimum value standard and the cost of this coverage to you is intended to be affordable, based on employee wages

** Even if your employer intends your coverage to be affordable, you may still be eligible for a premium discount through Marketplace The Marketplace will use your household income, along with other factors, to determine whether you may be eligible for a premium discount If for example, your wages vary from week to week (perhaps you are an hourly employee or you work on a commission basis), if you are newly employed mid-year, or if you have other income losses, you may still qualify for a premium discount

If you decide to shop for coverage in the Marketplace, Healthcare.gov will guide you through the process Here’s the employer information you’ll enter when you visit to find out if you can get a tax credit to lower your monthly premiums

3. Employer Name Carolinas Construction Solutions

IMPORTA NT NOTICE ABOUT YOUR PRESCRIPTION DRUG COVERAGE & MEDICARE

CREDITABLE

Please read this notice carefully and keep it where you can find it. This notice has information about your current prescription drug coverage with Carolinas Construction Solutions 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:

• 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

• Carolinas Construction Solutions has determined that the prescription drug coverage offered by the Trustmark $2,500 & $4,000 Deductible plans are, 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 7 th. 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 Carolinas Construction Solutions coverage will not be affected. Please review prescription drug coverage plan provisions/options under the certificate booklet provided by Trustmark See pages 7-9 of the CMS Disclosure of Creditable Coverage To Medicare Part D Eligible Individuals Guidance which outlines the prescription drug plan provisions/ options that Medicare eligible individuals may have available to them when they become eligible for Medicare Part D. If you do decide to join a Medicare drug plan and drop your current Carolinas Construction Solutions coverage, be aware that you and your dependents may not be able to get this coverage back

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 Carolinas Construction Solutions 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 your carrier.

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 Carolinas Construction Solutions changes You also may request a copy of this notice at any time

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 (1-800-6334227) 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)

IMPORTA NT NOTICE ABOUT YOUR PRESCRIPTION DRUG COVERAGE & MEDICARE

NON - CREDITABLE

Please read this notice carefully and keep it where you can find it This notice has information about your current prescription drug coverage with Carolinas Construction Solutions 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:

• 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.

• Carolinas Construction Solutions has determined that the prescription drug coverage offered by the Trustmark $5,000 Deductible Plan is, on average for all plan participants, NOT expected to pay out as much as standard Medicare prescription drug coverage pays. Therefore, your coverage is considered Non-Creditable Coverage. This is important because, most likely, you will get more help with your drug costs if you join a Medicare drug plan, than if you only have prescription drug coverage from the Trustmark $5,000 Deductible Plan. This also is important because it may mean that you may pay a higher premium (a penalty) if you do not join a Medicare drug plan when you first become eligible

• You can keep your current coverage from the Trustmark $5,000 Deductible plan However, because your coverage is non-creditable, you have decisions to make about Medicare prescription drug coverage that may affect how much you pay for that coverage, depending on if and when you join a drug plan When you make your decision, you should compare your current coverage, including what drugs are covered, with the coverage and cost of the plans offering Medicare prescription drug coverage in your area. Read this notice carefully - it explains your options

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

EMPLOYER GROUP PLAN

If you decide to drop your current coverage with Carolinas Construction Solutions , you will be eligible for a two (2) month Special Enrollment Period (SEP) to join a Medicare drug plan However you also may pay a higher premium (a penalty) because you did not have creditable coverage under HDHP.

When Will You Pay A Higher Premium (Penalty) To Join A Medicare Drug Plan?

Since the coverage under Trustmark $5,000 Deductible plan, is not creditable, depending on how long you go without creditable prescription drug coverage you may pay a penalty to join a Medicare drug plan. Starting with the end of the last month that you were first eligible to join a Medicare drug plan but didn’t join, if you go 63 continuous days or longer without prescription drug coverage that’s creditable, 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 (penalty) as long as you have Medicare prescription drug coverage. In addition, you may have to wait until the following October to join

HEALTH INSURANCE TERMINOLOGY

Health insurance terminology can be confusing As a result, understanding your benefits and what you may owe out of pocket can be difficult. In order to make sure you are using your coverage effectively, it is important to understand some key insurance terms.

You can purchase either group or individual health insurance Group health insurance is typically acquired through your employer and covers many people

Individual insurance, on the other hand, is usually purchased by an individual or a family and is not tied to a job.

To better understand your health insurance, be aware of the following terms:

Participant

There are a few different participants involved in health insurance One is the “provider”, or a clinic, hospital, doctor lab, health care practitioner or pharmacy The ”insurer” or the “ carrier” is the insurance company providing coverage The “policyholder” is the individual or entity who purchased the coverage, and the “insured” is the person with the coverage”

Premium

The amount of money charged by an insurance company for coverage. Rates are typically paid annually or in smaller payments over the course of the year (for example monthly)

Deductible

The amount you owe for health care services each year before your insurance company begins to pay Your deductible may not apply to all services, such as preventive care.

Copayment

The fixed amount that you pay for a covered health care service That amount can vary by the type of covered health care service (for example, a doctor’s office visit or a specialist, urgent care or emergency room visit)

Coinsurance

The percentage of a medial bill that you pay (for example, 20 percent) and the percentage that the health plan pays (for example, 80 percent) You pay coinsurance plus any deductible you owe for a covered health service

20% 80% You Pay Health Plan Pays

Out-of-pocket maximum (OOPM)

The most you should have to pay for health care during a year, excluding the monthly premium After you reach the annual OOPM, your plan begins to pay 100 percent of the allowed amount for covered health services