Eligibility and Enrollment

Eligible Pay

“Eligible Pay” for certain purposes as described in this SPD is the compensation defined as “Earnings” in the Plan that you receive from the Company during a calendar year, subject to certain exceptions listed below.

“Eligible Pay” consists of:

• Base salary, regular pay, commissions, overtime pay, premiums paid in cash, shift differential pay, and any before-tax contributions you may make to pay for health care coverage or to the Health Care or Dependent Care Flexible Spending Account, the Transportation Benefits Program, and the Plan; plus regularly received talent fees, commissions and/or other incentive compensation paid on a formula basis.

AND

• Any annual short-term incentive (“STIC”) award paid to you in cash. STIC award includes payments classified in payroll as “Audit Incentive Plan,” “BBIP,” “Incentive Plan,” “Management Incentive,” “Recognition Bonus (annual),” “Short Term Incentive,” “SPAIC” and “Senior Analytical Incentive” awards.*

* Beginning January 1, 2025, “Eligible Pay” for purposes of the 2% non-elective employer contributions only will exclude STIC for Non-Guild Eligible Employees and will include STIC for Guild-Represented Eligible Employees.

“Eligible Pay” does not include:

• Bonuses (other than STIC awards except as noted above for the 2% non-elective employer contributions), holiday gifts or any executive incentive compensation (other than short-term incentive compensation paid to you in cash and not deferred), amounts paid under a separation pay or severance plan of the Company or amounts paid following the end of the month following the month in which your employment with the Company terminates.

AND

• Any amount that exceeds the IRS annual compensation limit, which is adjusted from time to time. This limit is referred to in this SPD as the “IRS Annual Compensation Limit.” For 2025, the IRS Annual Maximum Compensation Limit is $350,000.