LINK-IN BENEFITS DEFINED CONTRIBUTION PLAN Contribution & Employer Match

LINK-IN BENEFITS DEFINED CONTRIBUTION PLAN Average Participant Retirement Account Value

LINK-IN BENEFITS DEFINED CONTRIBUTION PLAN Estimated Average Employee Contribution Amount

• Each year, participants may voluntarily contribute up to 100% of their annual compensation, as defined by the Plan, within the limits prescribed by the Internal Revenue Service (IRS).
• Participants who have attained age 50 before the end of the Plan year are eligible to make catch-up contributions.
• Participants may make Roth 401(k) elective deferrals in accordance with the Plan’s provisions.

• The Plan’s provisions provide for Employer safe harbor matching contributions whereby, the Employer will make a safe harbor matching contribution equal to 100% of the first 3% and 50% of the next 2% of eligible compensation, as defined, that a participant contributes to the Plan.

• Participants are immediately vested in their individual contributions and the Employer’s safe harbor contributions, plus earnings or losses thereon.
• Vesting in the Employer’s discretionary matching contributions, if any, plus earnings or losses thereon, is based on years of credited service.
• A participant is 100% vested in the Employer’s discretionary matching contributions after five-years of credited service in accordance with a graded vesting schedule.
• Participant accounts become 100% vested upon death, disability, reaching normal retirement age (65), or upon termination of the Plan.