Employee Benefits - Summary DRB Group - Plan Year 8/1/24-7/31/2025

MEDICAL INSURANCE and PRESCRIPTION DRUGS, HEALTH REIMBURSEMENT ACCOUNT (HRA), and Health Savings Account (HSA)
DRB Group currently offers regular full-time employees health and prescription coverage provided by Cigna Healthcare. To accommodate the various needs of our employees, three health care plans are offered, one of which is an Health Savings Account plan. Coverage will be effective the first of the month following 30 days of employment. Medical plan costs for the employee are deducted on a pre-tax basis. An employee that elects the Cigna OAP plan (either the $3,000 or $1,500 deductible medical plan) will also be funded (via a Health Reimbursement Account) $1,500 to be used towards eligible medical co-pays, co-insurance and deductibles. An employee that elects the Cigna High Deductible HSA (High Deductible Health Plan) will be paired with a Health Savings Account (HSA) with Cigna/HSA bank. This account will be funded twice per plan year, by the employer, $500.00 on the enrollment effective date and another $500.00 on February 1st for eligible employees.

VOLUNTARY SUPPLEMENTAL INSURANCE DRB Group offers supplemental health benefits for extra financial support for you and your family; the plans offered include Accidental, Critical Illness, and Hospital Care Insurance. The plans are fully funded by the employee and offered at a discounted group rate. DENTAL INSURANCE Cigna Dental (DPPO) provides its members with a strong dental network. In Network participating dentists have agreed upon fees that cannot exceed plan allowances. Certain orthodontic services for children and adults are also provided with the plan. Coverage will be effective the first of the month following 30 days of employment. Dental plan costs for the employee are deducted on a pre-tax basis. Cigna Dental also offers a DHMO plan. This plan has lower premiums, a smaller network and benefit allowances, which may vary from the PPO plan. A primary care Cigna DHMO dentist, must be selected.

VISION INSURANCE National Vision Administrators provides its members with a large vision network. Coverage will be effective the first of the month following 30 days of employment. Various discounts and benefits for glasses, contacts, frames and Lasik! Vision plan costs for the employee are deducted on a pre-tax basis.

FLEXIBLE SPENDING ACCOUNT Full time employees are eligible to participate in a Flexible Spending Account and the tax saving benefits of a section 125 Cafeteria Plan. If elected, the account can be used to pay eligible medical, dental, vision and prescription expenses. Coverage will be effective the first of the month following 30 days of employment. Employees enrolled in the HDHP– HSA plan are not eligible to enroll in the FSA.

LIFE INSURANCE DRB Group provides a Basic Life benefit of $25,000 to eligible employees through UNUM. This benefit will be paid to your designated beneficiary in the event of death covered under the plan. The premiums for this benefit are paid for by DRB.

VOLUNTARY LIFE INSURANCE / ACCIDENTAL DEATH AND DISMEMBERMENT DRB Group offers full time employees Voluntary Life & AD&D options through UNUM. These plans are fully funded by the employee and offered at discounted group rates. Employees can elect coverage up to $250,000 with no medical questions asked. Supplemental life insurance may also be purchased for the employees spouse and eligible children. Upon termination with the company, employees may elect to continue their life insurance policy at their own cost.

SHORT TERM / LONG TERM DISABILITY DRB Group offers Short-Term and Long-Term Disability coverage to full-time employees. These plans are fully funded by the employee and are offered at discounted group rates. Premiums are collected through post-tax payroll deductions. Coverage will be effective the first of the month following 30 days of employment.

DRB ENTERPRISES, LLC 401(k) RETIREMENT PLAN The DRB Enterprises, LLC 401(k) retirement plan is a Pre-tax or Roth after tax deferred program to which both participating employees and the company contribute. The company match on employee deferrals begins after one year of employment and 1,000 hours worked, at which point the company will match dollar for dollar up to 5% of eligible compensation. Once you are eligible, the matching contribution formula will be determined on a payroll period basis and you will only receive a match for income earned after you become eligible as long as you are contributing. DRB 401(k) plan enrollment period begins on the 1st of the month following/coinciding with 1 month of service. Employees can enroll at any time after the enrollment period and change their deferrals and investment options as often as they see fit.

COMPANY HOLIDAYS DRB Group provides holiday pay to all full-time employees. Production & Office Staff receive the following holidays: New Year’s Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day, day after Thanksgiving, Christmas Eve, and Christmas Day. Sales employees recognize a similar holiday schedule: New Year’s Day, Easter, Memorial Day, Independence Day, Labor Day, Thanksgiving Day, Christmas Eve, and Christmas Day.

PAID TIME OFF (PTO), all eligible f/t and p/t employees SCHEDULED TIME OFF (STO), Sales Consultants The Company recognizes that employees have diverse needs for time off from work and in doing so the company has established a policy to meet those needs. All accrued leave is compiled into one bucket and can be used with management approval for vacation, sick, or other time away from work reasons. PTO/STO accrual rates are based on employee title/status and length of tenure with the company. There is a maximum accrual of 160 hours for full-time staff and 120 hours for part-time staff. In the case of fully commissioned employees (i.e. Sales Consultants) STO is accrued instead. The accrual rates remain the same as their counterparts, but they do not receive earnings for time used. PTO/STO accruals are available for use in the pay period following completion of 60 days of employment.

TUITION REIMBURSEMENT PROGRAM DRB Group’s tuition reimbursement program is designed to support employees who wish to continue their education in fields that will benefit their personal development. This can include credit courses, continuing education courses, seminars, and certification test. This benefit is available after one year of employment.

EMPLOYEE HOME PURCHASE DISCOUNT PROGRAM DRB Group offers an exclusive home purchase discount of 5% off the net sales price, up to a maximum of $25,000. This benefit is available after one year of employment.