LANGAN ENGINEERING & ENVIRONMENTAL SERVICES SALARY SAVINGS PLAN & TRUST Contribution & Employer Match

LANGAN ENGINEERING & ENVIRONMENTAL SERVICES SALARY SAVINGS PLAN & TRUST Average Participant Retirement Account Value

LANGAN ENGINEERING & ENVIRONMENTAL SERVICES SALARY SAVINGS PLAN & TRUST Estimated Average Employee Contribution Amount

• Participants may make contributions to the plan up to the Internal Revenue Code ("IRC") limits on a tax deferred basis and/or as a Roth deferral.
• A participant may contribute from 1% to 50% of their compensation in 1% increments.
• Participants may also make nondeductible employee contributions in an amount up to 10% of their compensation.
• Participants may also make rollover contributions to the plan from another qualified plan or individual retirement account.
• Automatic Enrollment – Eligible employees hired on or after May 1, 2014 are automatically enrolled in the Plan and deemed to have elected a pre-tax contribution of 6% of their Plan Compensation and a default investment in Vanguard Target Retirement Funds in the absence of an affirmative election to the contrary.
• All eligible new employees who are automatically enrolled in the Plan will receive an automatic increase in their deferral contribution rate of 1% of Plan Compensation, to a maximum of 15%, every year on the anniversary of the participant’s enrollment in the automatic feature, unless the participant selects otherwise.

• For the year ended December 31, 2024, the Company’s matching contribution was equal to 50% of a participant’s tax deferred contribution up to 6% of compensation.

• A participant is always 100 percent vested in the value of his or her account resulting from participant contributions.
• Any employee hired on or after July 1, 2017 receives matching contributions that are vested over a 5-year graded schedule where a participant becomes 20% vested after one year of service and vests an additional 20% for every subsequent year of service until becoming fully vested after 5 years of service.
• If a participant leaves the Plan prior to completing 5 full years of service, a portion of their employer contributions will be forfeited back to the Plan.
• These employees will also be 100% vested in employer profit-sharing contributions immediately.
• Any employee hired prior to July 1, 2017 will be grandfathered with the previous Plan vesting schedules.
• These participants become fully vested in matching contributions after completing one full year of service and employer discretionary profit-sharing contributions are vested over a 6-year graded schedule where a participant becomes 20% vested after 2 years of service and vests an additional 20% for every subsequent year of service until becoming fully vested after 6 years of service.