Employee Benefits Guide

Welcome to your 2027 Open Enrollment at Acme Manufacturing.

This guide walks you and your family through the benefits available to you this year — what's offered, who's eligible, and how to enroll. Take a few minutes to review your options so you can choose the coverage that fits your family best.

Enrollment is open April 11 – April 30, 2026. Elections you make now take effect January 1, 2027.

Questions? You're not on your own — see the Contacts section at the end of this guide.

You're eligible for Acme Manufacturing benefits if you are a full-time employee working 30+ hours per week, beginning the first of the month following your date of hire.

You can also cover your eligible family members:

• Your spouse or domestic partner
• Your children up to age 26
• Dependents who qualify under plan rules

If you experience a qualifying life event — marriage, birth or adoption, or a change in other coverage — you may update your elections outside of open enrollment. Report changes within 30 days of the event.

Understanding Your Medical Plan Options

Acme Manufacturing offers three medical plan options so you can select the coverage that best fits your healthcare needs and budget.

The HMO plan generally offers lower payroll deductions and predictable copays, but you may be required to use participating providers and select a primary care physician.

The PPO plan provides greater flexibility when choosing doctors and specialists. You may pay more through payroll deductions, but you typically have access to a broader provider network and may receive limited out-of-network coverage.

The HDHP plan has a higher deductible and may require you to pay more upfront before the plan begins sharing costs. Because the plan is HSA-eligible, you may be able to contribute pre-tax dollars to a Health Savings Account to help pay for qualified medical expenses.

Before enrolling, compare the deductible, out-of-pocket maximum, copays, coinsurance, prescription costs, and per-pay-period deductions for each plan. Also confirm that your preferred doctors, hospitals, and medications are covered under the plan you are considering.

Important: This guide provides a summary of your benefits. Refer to the official plan documents for complete coverage details, exclusions, limitations, and eligibility requirements.

Health Savings Account (HSA)

A Health Savings Account, or HSA, is a tax-advantaged account that can be used to pay for eligible medical, dental, vision, and prescription expenses. You must be enrolled in an HSA-eligible high-deductible health plan to contribute.

Acme Manufacturing contributes $1,000 to your HSA. The money in your account belongs to you, rolls over from year to year, and remains yours even if you leave the company. You may also make your own payroll contributions, up to the applicable IRS annual limit.

Important: HSA funds can generally be used for qualified healthcare expenses for you, your spouse, and eligible tax dependents. Refer to the plan materials for contribution timing and eligibility requirements.

Health Care FSA

The Health Care Flexible Spending Account allows you to set aside pre-tax dollars from your paycheck to pay for eligible healthcare expenses. Examples may include deductibles, copays, coinsurance, prescriptions, dental care, vision care, and other IRS-qualified expenses.

You may contribute up to $3,400 per year. Acme Manufacturing does not currently provide an employer contribution.

The plan allows up to $680 of unused funds to carry over, and it includes a 75-day grace period. Carefully estimate your expected expenses because funds exceeding the permitted carryover may be forfeited.

Important: FSA elections generally cannot be changed during the plan year unless you experience an eligible qualifying life event.

Limited Purpose FSA

The Limited Purpose Flexible Spending Account is designed primarily for employees who are enrolled in an HSA. It generally reimburses eligible dental and vision expenses while helping preserve HSA eligibility.

You may contribute up to $3,300 per year. Acme Manufacturing does not currently provide an employer contribution.

The plan allows up to $680 of unused funds to carry over and includes a 75-day grace period.

Important: A Limited Purpose FSA generally cannot reimburse regular medical expenses until specific plan requirements are met. Review the Navia plan documents for eligible expenses.

Dependent Care FSA

The Dependent Care Flexible Spending Account allows you to use pre-tax payroll deductions to help pay eligible dependent care expenses that allow you and your spouse, when applicable, to work or look for work.

Eligible expenses may include daycare, preschool, before- and after-school care, summer day camp, and care for an eligible dependent adult. Acme Manufacturing does not currently provide an employer contribution.

The amount you may contribute is subject to IRS limits and your tax-filing status.

Important: A Dependent Care FSA is not used for your dependents' medical expenses. Eligible services must generally be received during the plan year before reimbursement is available.

Dental HMO

The Great Expressions Dental HMO provides access to dental services through the plan's participating provider network. You may be required to select a participating primary care dentist and obtain services within the HMO network.

The plan includes a $1,000 annual maximum and a $25 individual deductible or $50 family deductible. Preventive services are covered at 100%, basic services at 80%, and major services at 50%. Orthodontia is covered at 50% through age 19, subject to plan rules and limitations.

Important: Confirm that your dentist participates in the Great Expressions HMO network before receiving services.

Dental PPO

The Delta Dental PPO provides greater flexibility when selecting a dentist. You may generally visit any licensed dentist, but your costs are typically lower when you use a participating PPO provider.

The plan includes a $1,500 annual maximum and a $50 individual deductible or $100 family deductible. Preventive services are covered at 100%, basic services at 80%, and major services at 50%. Orthodontia is covered at 50% through age 19, subject to plan limitations.

Important: Out-of-network dentists may charge more than the plan's allowed amount, which could result in additional out-of-pocket expenses.

Vision PPO

The VSP Vision PPO helps cover routine eye exams, prescription lenses, frames, and contact lenses through participating vision providers.

The plan includes a $10 exam copay and a $25 lens copay. You also receive a $150 frame allowance or a $200 contact lens allowance, subject to plan frequency limits and participating provider requirements.

Important: Additional costs may apply for lens upgrades, designer frames, contact lens fittings, and amounts above the plan allowance.

Basic Life Insurance

Acme Manufacturing provides Basic Life Insurance through MetLife to help offer financial protection for your designated beneficiary if you die while covered under the plan.

The maximum benefit is $100,000 (2x annual salary). This coverage is employer-paid at no cost to you.

Be sure to review and update your beneficiary designation whenever you experience a major life event, such as marriage, divorce, birth, or adoption.

Important: Coverage is subject to the policy's eligibility rules, exclusions, limitations, and effective-date requirements.

Supplemental Life Insurance

Supplemental Life Insurance allows eligible employees to purchase additional life insurance beyond the employer-provided Basic Life benefit. Depending on the plan, coverage may also be available for a spouse or eligible children.

Coverage above the guarantee-issue limit may require you to complete an Evidence of Insurability form and receive approval from the insurance carrier before the additional coverage becomes effective.

Important: Review the enrollment materials for available coverage amounts, age-based rates, beneficiary requirements, and any age-reduction provisions.

The Accident benefit is offered through Allstate in two options: Accident Low Plan and Accident High Plan. Both plans are designed to help provide financial support if you or a covered family member has a qualifying accident.

You can choose the plan that best fits your needs based on the level of coverage you want. The Low Plan may be a simpler option if you want basic protection, while the High Plan may be a better fit if you want a higher level of coverage.

When deciding, think about how much support you would want in the event of an accident and which plan aligns with your budget and comfort level.

Critical Illness coverage can help provide a lump-sum benefit if you are diagnosed with a covered critical illness. This type of coverage is designed to give you added financial support when you may be facing extra expenses during treatment and recovery.

When choosing this benefit, review the coverage options available to you and think about the amount of protection that best fits your needs. You may want to consider how this coverage could help with costs that are not covered by your medical plan.

For questions about the benefit options or how to enroll, please refer to the information provided during your benefits enrollment period.

Hospital Indemnity coverage is offered through AFLAC. This benefit is designed to provide extra support if you have a hospital stay.

If this coverage is available to you, you can choose to enroll based on your needs and budget. It may be a good fit if you want additional protection to help with unexpected hospital-related expenses.

When deciding whether to enroll, consider:

• Whether you want extra financial support for a hospital stay
• How this coverage fits with your other medical benefits
• Your comfort level with paying for added protection now for possible use later

Identity Theft Protection helps you add an extra layer of security for your personal information. This benefit is available for different coverage levels, so you can choose the option that best fits your needs.

Your coverage options and employee rates are:

• Employee: $15
• Family: $25

If you are deciding which option to choose, consider whether you want coverage just for yourself or for your household. Choose the option that matches the people you want protected.

The Legal Services Plan is offered through MetLife and gives you access to legal support for common personal legal matters. If you choose this benefit, you can enroll in the coverage level that fits your needs.

You may choose from these plan options:

• Employee
• Employee + Spouse
• Employee + Child(ren)
• Family

To decide which option is right for you, consider who in your household may need legal help during the year. Choose the option that best matches your coverage needs.

Pet Insurance is offered through Nationwide. This benefit can help you cover eligible veterinary expenses for your pet, giving you an added layer of financial protection when unexpected care is needed.

When choosing pet insurance, consider the kind of coverage you want, your pet's health needs, and how often you expect to use veterinary services. You can review the plan option available through Nationwide and decide whether it fits your budget and your pet's care needs.

Because pet insurance is designed to support pet owners with eligible expenses, it can be a helpful way to plan ahead for routine or unexpected care.

The following notices are provided to you as required by law. Please review them and keep them for your records.

• Women's Health and Cancer Rights Act (WHCRA)
• Newborns' and Mothers' Health Protection Act
• HIPAA Notice of Privacy Practices
• Children's Health Insurance Program (CHIP) Notice
• Medicare Part D Creditable Coverage Notice
• Summary of Benefits and Coverage (SBC) — available on request

Full copies are available from HR at hr@acmemanufacturing.example or in the document center. This guide is a summary; if anything here differs from the official plan documents, the plan documents govern.

Need help? Reach out — we're here for you and your family.

• Acme Manufacturing HR — HR Team, hr@acmemanufacturing.example, (555) 555-0100
• Benefits Enrollment Support — (555) 555-0150
• Medical carrier — BCBS, (800) 555-0175, bcbs.example.com
• Dental / Vision — Delta Dental / VSP, (800) 555-0180

You can also visit our benefits site or contact your benefits counselor directly.

Your Employee Assistance Program (EAP) is a confidential resource designed to support you and your household with everyday challenges and personal concerns.

The EAP is there to help with a wide range of issues, which may include:

• Emotional well-being and stress
• Family or relationship concerns
• Work-life balance challenges
• Personal or financial matters

If you need support, the EAP can connect you with resources and guidance to help you find the right next step. Check with your benefits materials or contact HR for more information on how to access the program.