SAVINGS PLAN FOR EMPLOYEES AND PARTNERS OF PRICEWATERHOUSECOOPERS LLP IN PUERTO RICO Contribution & Employer Match

SAVINGS PLAN FOR EMPLOYEES AND PARTNERS OF PRICEWATERHOUSECOOPERS LLP IN PUERTO RICO Average Participant Retirement Account Value

SAVINGS PLAN FOR EMPLOYEES AND PARTNERS OF PRICEWATERHOUSECOOPERS LLP IN PUERTO RICO Estimated Average Employee Contribution Amount

• Each year, participants may contribute up to 100% of pre-tax annual compensation and up to 10% of post-tax annual compensation as defined in the Plan and limits established by the Code.
• Participants who have attained age 50 before the end of the calendar year are eligible to make catch-up contributions.
• If not otherwise elected, participants will be automatically enrolled for employee deferrals at 4% beginning with the 3rd calendar month following the date of completing the first hour of eligible service.
• Contributions will be automatically escalated by 1% every July up to 6%.

• The Firm matches 25% of the first 6% of eligible compensation that a participant (excluding partners and principals) contributes to the Plan.
• In addition to the Firm’s matching contributions, the Firm also makes profit sharing contributions of 5% or 8%, depending on the job classification code (excluding partners and principals), of the eligible compensation of the employee for a payroll period.

• Vesting in the Firm’s matching contribution portions of their account is based on years of continued service using a graded schedule as specified in the Plan, being fully vested after five years of credited service.
• Vesting in the Firm’s profit-sharing contribution portion of their accounts are fully vested after three years of credit service as specified in the Plan.
• Participants are immediately vested in their voluntary contributions plus actual earnings thereon.