CDM SMITH INC. CAPITAL ACCUMULATION PLAN Contribution & Employer Match

CDM SMITH INC. CAPITAL ACCUMULATION PLAN Average Participant Retirement Account Value

CDM SMITH INC. CAPITAL ACCUMULATION PLAN Estimated Average Employee Contribution Amount

• Participants may defer from 1% to 80% of their eligible compensation as defined by the Plan, up to a dollar limit set by Federal law.
• Participants who have reached the age of 50 before the end of the Plan year are eligible to make catch-up contributions.
• Participants may also contribute amounts representing distributions from other qualified plans ("Participant Rollovers").
• The Plan has an automatic enrollment option by which employees would be automatically enrolled at a 3% deferral rate unless an alternative election was made within 60 days.

• The Employer’s matching contribution for each Plan year is determined by its Board of Directors, subject to limitations imposed by Federal law.
• Employer matching contributions may be in the form of cash and/or Employer stock.
• To be eligible for a contribution, a participant must be actively employed as of the last day of the Plan year unless they are not actively employed due to retirement, death or disability, as defined by the Plan.
• Participants who are consultants are not eligible for Employer matching contributions.
• For the Plan year ended December 31, 2024, the Employer elected to match $0.50 for each dollar of eligible employee compensation deferred, up to the first 6% of eligible compensation, as defined, amounting to $12,073,932, net of forfeitures used of $234,000 and funded subsequent to year end.

• Participant Contributions: Participants are immediately vested in their voluntary contributions plus actual earnings (losses) thereon.
• Employer Contributions: Vesting in the Employer’s matching and profit sharing contributions plus actual earnings (losses) thereon is based on years of continuous service.
• A year of service is defined as twelve months of employment.
• A participant (including former Perry Plan participants with three or more years of vesting service) is fully vested after three years of service.
• Participants who have separated from service as a result of reaching retirement age (defined as age 60) or due to death also become fully vested.
• Former Perry Plan participants with less than three years of service will begin to vest 20% after two years of service and become fully vested after six years of vested service.