ALTUS GROUP 401(K) PLAN Contribution & Employer Match

ALTUS GROUP 401(K) PLAN Average Participant Retirement Account Value

ALTUS GROUP 401(K) PLAN Estimated Average Employee Contribution Amount

• Upon satisfying the eligibility requirements, participants may elect to contribute up to 90% of their annual compensation, as defined, on a pre-tax or Roth basis, subject to amounts allowed under the IRC.
• Eligible employees who have attained age 50 before the close of the plan year are eligible to make catch-up contributions, subject to limitations under the IRC.
• The Plan has an auto-enrollment feature, whereby all eligible employees hired or rehired are automatically enrolled in the Plan at a pre-tax deferral rate of 4% of their eligible compensation, as defined, after a 30-day opt-out period unless an affirmative election not to contribute or to contribute at a different percentage is made by the employee.

• For the year ended December 31, 2024, the Company made discretionary matching employer contributions equal to 50% of elective deferrals up to 8% of an employee’s eligible annual compensation.
• The Company did not make discretionary non-elective employer contributions during 2024.

• Participants are fully vested in their employee contributions and earnings thereon at all times.
• With the exception of certain grandfathered employer contributions and earnings thereon as further described in the plan document, a participant’s interest in the contributions made by the Company begins vesting at 20% after one year of service, increasing 20% each year thereafter, with the participant becoming 100% vested after five years.
• Regardless of service term, full and immediate vesting occurs for participants upon retirement, death or disability prior to termination of employment.