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EMPLOYEE BENEFITS GUIDE 2023

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Our Employees Are Our Most Valuable Asset

That’s why at Birch, Stewart, Kolasch & Birch, LLP we are committed to a comprehensive employee benefit program that helps our employees stay healthy, feel secure, and maintain a work/life balance.

Stay Healthy

 Medical, Vision and Dental  Flexible Spending Accounts  Wellness Programs

Feeling Secure

 Life and Accidental Death & Dismemberment  Disability Insurance  401(k)/Profit Sharing  College 529 Plans

Work/Life Balance

 Employee Assistance Program

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Contact Information

Refer to this list when you need to contact one of your benefit vendors. For general information contact Human Resources.

MEDICAL / VI SION : Provided By:

CIGNA

Group Number:

3332940

Provider Phone Number: Provider Web Address:

1-800-CIGNA24

www.MyCigna.com

VOLUNTARY VI S ION: Provided By: Provider Phone Number: Provider Web Address:

VSP Global

1-800-216-6248 Vspglobal.com

DENTAL : Provided By: Group Number:

Delta Dental 00000000868 1-800-237-6030 www.deltadentalva.com

Provider Phone Number: Provider Web Address:

HEALTH SAVINGS ACCOUNT (HSA) - FLEXI BLE SPEND ING ACCOUNTS ( FSA) : Provided By: isolved (InfiniSource) Provider Phone Number: 800-733-8839 Provider Web Address: www.isolvedhcm.com

L I F E & AC C I D E N T A L D E A T H & D I SMEMB ERME N T : Provided By: RELIANCE STANDARD Group Number: 160204 Provider Phone Number: (800)351-7500 Provider Web Address: www.RelianceStandard.com S H O R T - T E RM / L ONG - T E RM D I S A B I L I T Y : Provided By: RELIANCE STANDARD Group Number: STD: 166689; LTD: 130580 Provider Phone Number: (800)351-7500 Provider Web Address: www.RelianceStandard.com

EMPLOYEE ASS I STANCE PROGRAM ( EAP) : Provided By:

ACI SPECIALTY BENEFITS (under agreement with RELIANCE STANDARD)

Provider Phone Number: Provider Web Address:

855-775-4357

rsli@acieap.com

40 1 ( K ) / PROF I T SHAR I NG : Provided By:

SUN TRUST 888-816-4015

Provider Phone Number: Provider Web Address:

www.suntrust.com/retirementsolutions

C OLLEGE 529: Provided By:

American Funds 800-421-4225 Ext 529 www.capitalgroup.com

Provider Phone Number: Provider Web Address:

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CIGNA Medical Insurance

A choice of two medical plan options through Cigna Healthcare is available to all full-time employees. Benefits will be effective on the first of the month following date of hire and terminate at the end of the month of their employment termination date. Students and dependents are terminated at the end of the birth month in which they turn 26. General plan benefits are noted within this package but, for specific benefit information, please reference your specific plan’s evidence of coverage.

Out-of Network

OAP Plus In Network Only

OAP Plus HDHP Deductible (Indiv/Fam)

Out-of Network

OAP Plus

In-Network

In-Network

In-Network

Deductible (Indiv/Fam)

Deductible (Indiv/Fam)

$1,400/ 2,800

$0

$300 / 600

$0

$2,800/ 5,600

Plan pays 100%

Plan pays 80%

Plan pays 100%

Plan pays 90%

Plan pays 70%

Coinsurance

Coinsurance

Coinsurance

$1,500 / 3,000

$1,000 /2,000

$2,800 / 5,600

Out-of-Pocket

$1,000 / 2,000

Out-of-Pocket

Out-of-Pocket

$5,600/11,200

Office Visit Emergency Services Urgent Care

$30

N/A

Office Visit Emergency Services Urgent Care

$30

Office Visit Emergency Services Urgent Care

10%

30%

$250 copay, Waived if admitted

$250 copay

Plan pays 90% after ded

$50 copay, Waived if admitted

$50 copay

Plan pays 90% after ded

Plan pays 90% after ded

Inpatient Hospital

Plan pays 100%

Deductible, then 80%

Inpatient Hospital

Plan pays 100%

Inpatient Hospital

Plan pays 70% after ded

Prescription Drug

Prescription Drug

Prescription Drug

$15 / $ 40 / $ 60

$10 / $ 30 / $ 60

$15 / $ 40 / $ 60

N/A

N/A

VSP Vision Insurance

A choice of one voluntary vision plan through VSP is available to all full-time employees. Benefits will be effective on the first of the month following date of hire and terminate at the end of the month of their employment termination date. General plan benefits are noted within this package but, for specific benefit information, please reference your specific plan’s evidence of coverage.

Basic Vision PPO

Voluntary Vision - VSP

$10

$10

Examination Copay

N/A

$25

Materials Copay

Covered in Full

Covered in Full

Exam

Exams-Lenses-Frames- Contacts

12-0-0-0

12-12-24-12

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Delta Dental Insurance

All full-time employees: Dental benefits are provided by Delta Dental, a recognized leader in dental carriers with a wide selection of participating providers within their network. Two plan options are available as noted below. Benefits are effective on the first of the month following date of hire and terminate at the end of the month of their employment termination date.

High Dental Plan

Low Dental Plan

Deductible Basic/Major

$50 Ind/$150 Fam

$50 Ind/$150 Fam

$1, 5 00

Annual Maximum

$1,000

Preventive/Basic/Major

100%/80%/50%

100%/70%/50%

50%-$1,000 Lifetime Max

Orthodontics

N/A

Employee Payroll Deduction Per Pay Period:

Employee + Spouse

Employee + Child(ren)

Medical

Employee

Family

$ 353.84

$ 645.22

$ 429.24

Open Access Plus

$ 113.55

Open Access In-Network Open Access Plus HSA HDHQP

$ 3 57.47

$ 3 07.2 6

$ 85.11

$ 5 80.89

$ 217.54

$ 58.88

$ 2 61.05

$ 392.56

Dental

$ 3.27

$ 12.54

Dental Low

$ 26.67

$ 13.73

$ 45.46

$ 12.32

$ 28.79

$ 26.99

Dental High

Vision

$ 9.56

$ 6.06

Voluntary

$ 6.0 0

$ 3.0 4

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Health Reimbursement Accounts (HSA)

A Health Reimbursement Account (HSA) is a bank account designed to:  Help you pay for qualified health care expenses  Contributions and interest earned, are tax free  The account is owned and controlled by you. HSAs are portable and goes with you. Benefits of an HSA: Earn interest and save for future healthcare expenses tax-free. Pay for healthcare expenses for you and your family with a convenient debit card. After age 65, you can use HSA funds for non-qualifying expenses. IRS Limits 202 3 : 202 3 HSA Limits Minimum Deductible Maximum Out-of Pocket Contribution Limit Contribution Limit Age 55+ SINGLE $4, 8 50 $3, 8 50 $7,50 0 $1, 5 00

$1 5,000

$7, 75 0

FAM ILY

$ 7,750

$ 3 , 0 00

Most healthcare expenses are HSA eligible, such as:  Office Visit Copays  Prescription Drug Copays  Dental Treatment  Vision care, eyeglasses, and contact lenses

  

Eye Operations

Over-the-counter medications

Other unreimbursed health and dental expenses

How to get started: 

Enroll online: You must participate in the HDHP  Create an account– https://www.isolvedBenefitSevices.com  Follow Online HSA Instructions

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Flexible Spending Accounts (FSA)

Flexible Spending Accounts (FSA) provide you with an important tax advantage that can help you pay health care and dependent care expenses on a pretax basis. By anticipating your family’s health care and dependent care costs for the next year, you can lower your taxable income.

Health Care Reimbursement FSA

This program lets Birch, Stewart, Kolasch & Birch, LLP’s employees pay for certain IRS-approved medical care expenses and over-the-counter medicines with a prescription (as of January 1, 2010 under health care reform) not covered by their insurance plan with pretax dollars. Some examples include:  Hearing services, including hearing aids and batteries  Vision services, including contact lenses, contact lens solution, eye examinations and eyeglasses  Dental services and orthodontia  Chiropractic services  Acupuncture  Prescription contraceptives

Medical election maximum deduction is $ 3,050 annually for 2023 . Participants can carry over up to $ 610 of unspent FSA funds at the end of the plan year.

Dependent Care FSA

The Dependent Care FSA lets Birch, Stewart, Kolasch & Birch, LLP’s employees use pretax dollars toward qualified d ependent care such as caring for children under the age 13 or caring for elders. The annual maximum amount you may contribute to the Dependent Care FSA is $ 5 , 000 (or $ 2,500 if married and filing separately) per calendar year. Examples include:  The cost of child or adult dependent care  The cost for an individual to provide care either in or out of your house  Nursery schools and preschools (excluding kindergarten)

Transportation and Parking FSA

Transportation and parking expenses can also be allocated on a pre-tax basis. Please know that only the amount dedu ctible from your paycheck is available and will roll month to month. The maximum allocation for this deduction is $ 300 monthly for transit passes and van pool services and $ 3 0 0 per month for qualified parking.

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Plan Highlights

Group Basic Life and AD&D Insurance

Birch, Stewart, Kolasch & Birch, LLP GL-160204

ELIGIBILITY Employees: Each Active, Full‐time employee working 30 or more hours per week, except any person working on a temporary or seasonal basis.

FEATURES Living Benefit Rider(expressed as Accelerated Death Benefit in some states and Imminent Death Benefit in PA) Air Bag Benefit Conversion Privilege FMLA/MSLA Continuation Seat Belt Benefit Waiver of Premium with Critical Illness

BENEFIT AMOUNT Basic Life and AD&D: $25,000 GUARANTEED ISSUE Employee: $25,000 CONTRIBUTION REQUIREMENTS Coverage is employer paid AD&D SCHEDULE For Accidental Loss of: 100% One hand and sight of one eye100% One foot and sight of one eye 100% Speech and hearing 100% One hand or one foot 50% Sight of one eye 50% Speech or hearing 50% BENEFIT REDUCTION DUE TO AGE Age Original Benefit Reduced To 65 65% 70 50% Life 100% 100% 100% Both hands or both feet Sight of both eyes One hand and one foot

Education Benefit Portability

VALUE ADDED SERVICES Bereavement Counseling Service Travel Assistance Service EXCLUSIONS AD&D EXCLUSIONS:

Amount Payable:

AD&D benefits will not be payable for a loss: caused by suicide or intentionally self‐inflicted injuries; caused by or resulting from war or any act of war, declared or undeclared; to which sickness, disease or myocardial infarction, including medical or surgical treatment thereof, is a contributing factor; sustained during an insured’s commission or attempted commission of an assault or felony; to which the insured’s acute or chronic intoxication is a contributing factor; or to which the insured’s voluntary consumption of an illegal or controlled substance or a non‐prescribed narcotic or drug is a contributing factor. For a comprehensive list of exclusions and limitations, please refer to the Certificate of Insurance. The Certificate also provides all requirements necessary to be eligible for coverage and benefits. This Plan Highlights is a brief description of the key features of the RSL insurance plan. The availability of the benefits and features described may vary by state. It is not a certificate of insurance or evidence of coverage. Insurance is provided under group policy form LRS‐6422, et al.

www.RelianceStandard.com

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Plan Highlights

Group Long Term Disability Insurance

Birch, Stewart, Kolasch & Birch, LLP LTD‐130580

COVERAGE Disability income protection insurance provides a benefit for “long term” disability resulting from a covered injury or sickness. Benefits begin at the end of the elimination period and continue while you are disabled up to the maximum benefit duration. ELIGIBILITY Each Active Full Time Employee not covered in another class working 30 or more hours per week BENEFIT AMOUNT The monthly benefit is an amount equal to 66 2/3% of covered earnings, up to a maximum benefit of $15,000 per month. ELIMINATION PERIOD 90 consecutive days of total disability MAXIMUM BENEFIT DURATION Benefits will not extend beyond the longer of: Social Security Normal Retirement Age or Duration of Benefits below: Age at Disablement Duration of Benefits 61 or less to age 65 62 3 ½ years 63 3 years 64 2 ½ years 65 2 years 66 1 ¾ years 67 1 ½ years 68 1 ¼ years 69 or more 1 year CONTRIBUTION REQUIREMENTS Coverage is 100% employer paid.

FEATURES Extended Disability Benefit FMLA Continuation

Minimum Benefit Payable – $100/10% Own Occupation Coverage – 24 month Residual and Partial Disability Specific Indemnity Benefit Survivor Benefit – 3 months Transfer of Coverage provision Work Incentive & Child Care provisions VALUE ADDED SERVICES Travel Assistance Service Employee Assistance Program Identity Theft Recovery Services LIMITATIONS

Mental/Nervous Illness Limitation – 24 Months out‐patient Offsets (such as, but not limited to, Social Security, Workers Compensation, State Disability Plans) Pre‐Existing Condition Limitation – 3/12 EXCLUSIONS Benefits will not be payable for any disability caused by: an intentionally self‐inflicted injury; an act of war (declared or undeclared); commission of a felony;injury or sickness occurring while confined in any penal or correctional institution. For a comprehensive list of exclusions, limitations, and any applicable benefit offsets, please refer to the Certificate of Insurance. The Certificate also provides all requirements necessary to be eligible for coverage and benefits. This Plan Highlights is a brief description of the key features of the RSL insurance plan. The availability of the benefits and features described may vary by state. It is not a certificate of insurance or evidence of coverage. Insurance is provided under group policy form LRS‐6564, et al.

www.RelianceStandard.com

LRS-9519-1015

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Plan Highlights

Group Short Term Disability Insurance

Birch, Stewart, Kolasch & Birch, LLP ST D‐166689

COVERAGE Disability income protection insurance provides a benefit for “short term” disability resulting from a covered injury or sickness. Benefits begin at the end of the elimination period and continue while you are disabled up to the maximum benefit duration. ELIGIBILITY Each Active, Full‐time Employee not in any other class working 30 or more hours per week BENEFIT AMOUNT The weekly benefit is an amount equal to 70 % of covered earnings, up to a maximum benefit of $1,500 per week. DAY BENEFITS BEGIN Injury (accident) and Sickness (illness): benefits begin on the 15th consecutive day of disability MAXIMUM BENEFIT DURATION Benefits for one period of disability, will be paid up to a maximum of 11 weeks. CONTRIBUTION REQUIREMENTS Coverage is employer paid.

FEATURES Maternity covered as any other illness Non‐occupational coverage Partial Disability benefit included Transfer of Coverage provision EXCLUSIONS

Benefits will not be payable for any disability caused by: an intentionally self‐inflicted injury; an act of war (declared or undeclared); commission of a felony; sickness covered by workers’ compensation or other workers’ disability law; injury occurring out of or in the course of work for wage or profit. For a comprehensive list of exclusions, limitations, and any applicable benefit offsets, please refer to the Certificate of Insurance. The Certificate also provides all requirements necessary to be eligible for coverage and benefits. This Plan Highlights is a brief description of the key features of the RSL insurance plan. The availability of the benefits and features described may vary by state. It is not a certificate of insurance or evidence of coverage. Insurance is provided under group policy form LRS‐6451, et al.

www.RelianceStandard.com

LRS-9520-1015

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Plan Highlights

Voluntary Group Accidental Death & Dismemberment Insurance

Birch, Stewart, Kolasch & Birch, LLP VAR‐208424

Your legal spouse who is not legally separated or divorced from you or your domestic partner. Your unmarried financially child(ren)*, 14 days to 21 years (to 26 years if tull‐time student) Spouse and Child(ren): Spouse: Choose from a minimum of $5,000 to a maximum of $500,000 in $5,000 increments Child(ren): 14 days to 6 months: $1,000 Over 6 months: $2,500, $5,000, $7,500 or $10,000 Dependents: You must be insured in order for Dependents to be covered. Dependents are: A person may not have coverage as both an Employee and Dependent. Only one insured spouse may cover Dependent children. AD&D SCHEDULE For Accidental Loss of: Amount Payable: Life 100% Two or more Members 100% Speech and hearing 100% One Member 50%* Speech or Hearing 50%* Thumb & Index Finger of Same Hand 25% “Member” means hand, foot or eye. ELIGIBILITY Employees: Each Active, Full‐time employee working 20 or more hours per week, except any person working on a temporary or seasonal basis. BENEFIT AMOUNT Employee: Choose from a minimum of $10,000 to a maximum of $500,000 in $10,000 increments (not to exceed 10 times Earnings for amounts over $150,000) *natural and adopted children; stepchildren and foster children in your custody

Coverage is 100% employee paid. BENEFIT REDUCTION DUE TO AGE

Original Benefit Reduced to: Age

70

50%

EXCLUSIONS Benefits will not be payable for any loss: to which sickness, disease, or myocardial infarction, including medical or surgical treatment thereof, is a contributing factor; caused by suicide, or intentionally self‐inflicted injuries; caused by or resulting from war; caused by an accident that occurs while in the armed forces of any country; caused by or resulting from: piloting any aircraft; or riding in or getting into or out of any non civilian aircraft or any aircraft owned, leased or operated by you or any of your employers; sustained during the insured’s commission or attempted commission of an assault or felony; to which the insured’s acute or chronic alcoholic intoxication is a contributing factor; or, to which the insured’s voluntary consumption of an illegal or controlled substance or a non‐ prescribed narcotic is a contributing factor. For a comprehensive list of exclusions and limitations, please refer to the Certificate of Insurance. The Certificate also provides all requirements necessary to be eligible for coverage and benefits. This Plan Highlights is a brief description of the key features of the RSL insurance plan. The availability of the benefits and features described may vary by state. It is not a certificate of insurance or evidence of coverage. Insurance is provided under group policy form LRS‐8604, et al.

www.RelianceStandard.com

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Plan Highlights

Voluntary Group Term Life Insurance

Birch, Stewart, Kolasch & Birch, LLP VG‐187609

ELIGIBILITY Employees: Each Active, Full‐time employee working 30 or more hours per week, except any person working on a temporary or seasonal basis. Dependents: You or your spouse must be insured in order for Dependent children to be covered. Dependents are: Your legal spouse or domestic partner under age 70. Spouse coverage terminates at age 75. Your unmarried financially dependent children* age 14 days to 20 years (to 26 years if full‐time student). *natural and adopted children upon finalization of adoption; stepchildren and foster children living with you. Age limit does not apply to handicapped children. A person may not have coverage as both an Employee and Dependent. Only one insured spouse may cover Dependent children. BENEFIT AMOUNT Employee and Spouse: Choose from a minimum of $10,000 to a maximum of $500,000 (in $10,000 increments) for yourself and/or your spouse. The benefit amounts chosen need not be the same.

BENEFIT REDUCTION DUE TO AGE (applicable to employee coverage) AT AGE FACE AMOUNT REDUCES TO:

75‐79 60% of available or in force amount at age 74 80‐84 35% of available or in force amount at age 74 85‐89 27.5% of available or in force amount at age 74 90‐94 20% of available or in force amount at age 74 95‐99 7.5% of available or in force amount at age 74 100 + 5% of available or in force amount at age 74 FEATURES Living Benefit Rider(expressed as Accelerated Death Benefit in some states and Imminent Death Benefit in PA) Conversion Privilege FMLA/MSLA Continuation Portability Waiver of Premium EXCLUSIONS Death by suicide is not covered during the first two years an insured’s insurance is in force. Insurance coverage is incontestable after it has been in force two years during the insured’s lifetime, except for non‐payment of premium. For a comprehensive list of exclusions and limitations, please refer to the Certificate of Insurance. The Certificate also provides all requirements necessary to be eligible for , et al. LRS‐8349 policy form is provided under group or evidence of coverage. Insurance insurance plan. It is not a certificate of insurance of the RSL This Plan Highlights is a brief description of the key features coverage and benefits.

Eligible Dependent Child(ren): 14 Days to 6 months: $1,000

Age 6 months to 20 years of age $2,500, $5,000; $7,500 or $10,000

Choose one benefit amount for all eligible children in family. GUARANTEED ISSUE (INITIAL ELIGIBILITY PERIOD ONLY) Employee:

Under age 70: $150,000 Age 70 and over: none Spouse:

Under age 60: $20,000 Age 60 or older: none Guaranteed Issue is subject to underwriting rules and is not available in all circumstances. CONTRIBUTION REQUIREMENTS Coverage is employee paid.

www.RelianceStandard.com

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Whether you need help with an illness or injury, lost passport, missing luggage or even a prescription refill, you can rest assured you (and your covered dependents!) have access to a personal travel emergency companion anytime you’re more than 100 miles away from home.

Identity theft is the fastest growing crime in the United States. To protect you and your family from this devastating loss of time, money and security, Reliance Standard and BSKB have provided you with a full-service ID Recovery Program that will perform the recovery process for you should you or a member of your family fall victim to identify theft.

Do you suspect your personal information has been compromised? Call toll free: 1-855-246-7347

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401(k)/Profit Sharing Plan and College 529 Plans

Benefits You Receive:

To help you prepare for the future, Birch, Stewart, Kolasch & Birch, LLP sponsors a 401(k) plan as part of its benefits package. As a full- or part-time employee, you may start participating in this plan on the first day of the month following your date of hire.

Employees who are hired on or after January 1, 2011, and who have not made an affirmative election to either participate in the plan or not to participate in the plan, will be automatically enrolled in the plan starting with his/her first paycheck in 2011. For pay during 2011, these automatic contributions will be 3% of the employee’s eligible pay each pay period. This means that amount will be taken from his/her pay and contributed to the plan. But, you can choose a different amount. An employee can choose to contribute more, less, or even nothing.

By saving on a before-tax basis, you reduce the taxes you pay today and delay paying taxes on the money you save, as well as your account earnings, until you withdraw the money from the plan.

In addition to your 401(k) contributions, Birch, Stewart, Kolasch & Birch, LLP helps you save for retirement by contributing to a profit sharing plan that vests based on your years of service. You vest in the profit sharing plan contributions from Birch, Stewart, Kolasch & Birch, LLP based on the schedule below.

Years of Service

Total Amount Vested

Less than 2

0%

2

20%

3

40%

4

60%

5

80%

6

100%

This profit sharing plan is currently 100% funded by BSKB. Eligibility requirements: (1) must be 21 years of age (2) must have completed 1,000 hours of employment during the year, and (3) must be an employee on the last day of the year in order to receive a contribution in your name for that calendar year. Employees are completely vested after 6 years of continued employment.

The information in this Benefits Summary is presented for illustrative purposes and is based on information provided by the employer. The text contained in this Summary was taken from various summary plan descriptions and benefit information. While every effort was taken to accurately report your benefits, discrepancies or errors are always possible. In case of discrepancy between the Benefits Summary and the actual plan documents, the actual plan documents will prevail. All information is confidential, pursuant to the Health Insurance Portability and Accountability Act of 1996. If you have any questions about this summary, contact Human Resources.

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529 savings payroll deduction Program highlights

Saving for education just got easier Business owners of all sizes who are seeking an easy way to help employees save for education expenses can offer a 529 education savings plan for a lifetime of learning

Easy setup and maintenance Your financial advisor can help you establish a payroll-deduction 529 program. It’s a tax-favored investment vehicle that can help attract, motivate and retain employees. Once it’s set up, there’s little required of you. You don’t even have to be concerned with the following: • Contributions automatically deducted from employee paychecks. • No IRS reports to complete. • Employees manage their accounts directly with Capital Group, home of American Funds. No costs for your business A 529 education savings plan with payroll deductions is an easy way for many business owners to initiate a benefits program at their company, or augment an existing one. In other words, business owners would not have to deal with the following costs: • No cost for setup and maintenance, unless your payroll provider charges to establish a payroll bridge. • Funded directly from employee paychecks. • No employer contributions required.

Quality investments

Easy setup and maintenance so you can focus on your business

• American Funds College Target Date Series. ® • American Funds Portfolio Series. SM • Several American Funds available in CollegeAmerica ® for those seeking to build customized portfolios. • Employees have the ability to determine how much and how often to invest. • Convenient automated contributions through payroll deduction. • Employees don’t incur up-front costs because they invest in Class 529-E shares offered only through an employer-sponsored plan. • No rollover required after a job change, and account owner can continue to make contributions. Convenient features for employees

Inexpensive program to enhance your benefits package at no cost to the business

Quality investments to help employees build a diversified portfolio

Convenient features for employees to help them pursue education goals

Investments are not FDIC-insured, nor are they deposits of or guaranteed by a bank or any other entity, so they may lose value. Dependingon your state of residence, theremay be an in-stateplan that provides state tax andother statebenefits , such as financial aid, scholarship funds andprotection fromcreditors, not available throughCollegeAmerica. Before investing in any state's 529plan, investors should consult a tax advisor. This content, developed by Capital Group, home of American Funds, should not be used as a primary basis for investment decisions and is not intended to serve as impartial investment or fiduciary advice. All Capital Group trademarks mentioned are owned by The Capital Group Companies, Inc., an affiliated company or fund. All other company and product names mentioned are the property of their respective companies. 15 Investors should carefully consider investment objectives, risks, charges andexpenses.This andother important information is contained in the fundprospectuses, summary prospectuses and theCollegeAmerica ProgramDescription,which canbe obtained froma financial professional and shouldbe read carefully before investing. CollegeAmerica is distributedbyAmerican FundsDistributors, Inc. and sold through unaffiliated intermediaries.

CollegeAmerica can help your employees CollegeAmerica accounts are a tax-advantaged way to save for eligible education expenses such as room and board, required books and supplies, and tuition for higher education, as well as K–12 tuition. CollegeAmerica’s unique combination of benefits includes: Tax advantages

colleges, undergraduate and graduate schools and certain apprenticeship program expenses. • They can continue investing until an account’s value reaches $550,000 — for each beneficiary. • Employees can open an account for as little as $25 using an employer-sponsored 529 plan. Low fees and solid track record • CollegeAmerica’s fees are among the lowest for advisor-sold 529 college saving plans. 2 • Equity funds have beaten their Lipper peer indexes in 80% of 10-year periods and 94% of 20-year periods. 3 Fixed income funds have helped investors achieve diversification through attention to correlation between bonds and equities. 4 Fund management fees have been among the lowest in the industry. 5 Control • A CollegeAmerica account stays in the employee’s name, and the employee can control the timing and amount of withdrawals. • They can change the account beneficiary as often as they like without worrying about taxes or penalties, as long as all beneficiaries are in the same family. Our 529plan has been amongMorningstar's highly rated advisor-sold529 college savings plans since 2004, the year they began issuing ratings. 1

• Employees won’t pay federal taxes or, in almost every case, state taxes on withdrawals if they’re used for qualified expenses. If withdrawals are used for purposes other than qualified education expenses, the earnings will be subject to a 10% federal tax penalty in addition to federal and, if applicable, state income tax. States take different approaches to the income tax treatment of withdrawals. For example, withdrawals for K–12 expenses may not be exempt from state tax in certain states. • Many states allow a deduction from or credit against state taxes for all or part of the contributions. Such deductions may be disallowed in the event of non-qualified withdrawals. Tax advantaged treatment applies to savings used for qualified education expenses. State tax treatment varies. Flexibility • Employees can open an account for any beneficiary, no matter how much they earn. • They can use the assets of up to $10,000 each year per beneficiary to pay for qualified expenses, which include tuition for an elementary or secondary private or religious school (kindergarten through 12th grade) or qualified community

The advantages of a CollegeAmerica Plan

Coverdell Education Savings Account

Taxable Investment Account

CollegeAmerica Account

UGMA/UTMA Account



 

People of all income levels can contribute.

 

Withdrawals for qualified expenses are free from federal taxes. State tax deductions/credits for residents of some states. Tax deductions may be disallowed in the event of non-qualified withdrawals.

 

 n/a

Account owner always controls the account.

 

Beneficiary changes permitted.

1 Source: Morningstar. Ratings are based on the following criteria: process, people, parent, price and, until 2020, performance. In 2020, Morningstar’s performance analysis takes place as part of a broader assessment of the people, process and parent criteria. 2 529 College Savings Quarterly FeeAnalysis, ISSMarket Intelligence, FourthQuarter 2021. CollegeAmerica’s fees were in the top quartile of the 31 national advisor-sold 529 plans and the 26 national fee-based, advisor-sold 529 plans, based on the average annual asset-based fees that included CollegeAmerica's Class 529-A and 529 F-3 shares. The 0.49% average annual asset-based fee for CollegeAmerica's Class 529-F-2 shares was significantly lower than the 0.71% average annual asset-based fee for national fee-based, advisor-sold 529 plans. 3 Based on Class 529-E share results for rolling calendar-year periods starting the first full calendar year through December 31, 2021. Periods covered are the shorter of the fund’s lifetime or since the comparable Lipper index inception date (except Capital Income Builder and SMALLCAPWorld Fund, for which the Lipper average was used). Expenses differ for each share class, so results will vary. Class 529-E shares were first offered on February 15, 2002. Class 529-E share results prior to the date of first sale are hypothetical based on the results of the original share class of the fund without a sales charge, adjusted for typical estimated expenses. Results for certain funds with an inception date after February 15, 2002, also include hypothetical returns because those funds' Class 529-E shares sold after the funds' date of first offer ing. Please see capitalgroup.com for more information on specific expense adjustments and the actual dates of first sale. 4 Based on Class 529-E share results as of December 31, 2021. Seven of the 11 fixed incomeAmerican Funds available in Class 529-E shares and that have been in exis tence for the three-year period showed a three-year correlation below 0.3. Standard & Poor’s 500 Index was used as an equity market proxy. Correlation based on monthly total returns. Correlation is a statistical measure of how two securities move in relation to each other. A correlation ranges from –1 to 1. Apositive correlation close to 1 implies that as one security moves, either up or down, the other security will move in “lockstep,” in the same direction. Anegative correlation close to –1 indicates that the securities havemoved in the opposite direction. 5 On average, our management fees were in the lowest quintile 63%of the time, based on the 20-year period ended December 31, 2021, versus comparable Lipper categories, excluding funds of funds. 16

Lit. No. CAGEFL-006-0422O CGD/9318-S85603 © 2022 Capital Group. All rights reserved.

Important Points to Remember

Eligible Dependents for Healthcare Your eligible dependents include your spouse, children and stepchildren up to age 26 . As defined by Section 152(a) of the Internal Revenue Code. Your eligible dependents do not include a parent, sibling or other relative unless you present a court order or IRS document that confirms that the person is your legal dependent. A signed Dependent Affidavit may be required upon periodic pl an reviews. 2011 Definitions of a Dependent The definition of a dependent changes based on which benefit plan your child is enrolled in: Medical (including Dental and Vision), Flexible Spending Accounts (FSA) , and Supplemental/Optional Life and Accidental & Disability (AD&D) Insurance .

Plans.

HealthCare (Medical, Vision and Dental): Dependents are eligible up until they turn age 26.

When your dependent turns age 26 he/she is no longer an eligible dependent for the HealthCare Plans. A major change to eligibility is the Health Care Reform requirement to allow dependent children to be covered up to age 26 regardless of school attendance, marital status or financial dependence. A signed Dependent Affidavit may be required upon periodic plan reviews.

Important Notices & Provisions

Health Insurance Portability and Accountability Act

Continuation of Health Coverage under COBRA If you or your dependents’ coverage under any Birch Stewart Kolasch & Birch, LLP health benefit plan ends due to:  Termination of employment for any reason other than gross misconduct  Your loss of eligibility due to a reduction in work hours  Loss of eligibility of dependents: over-age, divorce, etc., you may continue coverage for yourself (or your dependents may elect to continue their own coverage) under COBRA. When you or your dependents elect to continue coverage in this manner, you are responsible for paying the full cost of the plan premium, plus a 2% administration fee. COBRA continuation rights apply to your medical, dental, vision and health care spending account participation. Detailed information about your COBRA rights is provided in the plan summary. If you or your dependents become eligible for COBRA coverage, Birch Stewart Kolasch & Birch, LLP will notify you and provide the information you need to access these rights. Newborns’ and Mothers’ Health Protection Act In compliance with the Newborns’ and Mothers’ Health Protection Act of 1996, under all of the medical plan options, mothers and their newborns are assured that they may remain in the hospital for up to 48 hours following a normal delivery and up to 96 hours following a cesarean section delivery. No preauthorization is required for these inpatient days. Women’s Health and Cancer Rights Act In compliance with the Women’s Health and Cancer Rights Act of 1998, all of the medical plans provide benefits in connection with a mastectomy that include reconstruction of the breast on which the mastectomy has been performed, surgery and reconstruction of the other breast to produce symmetrical appearance, and prostheses and physical complications for all stages of a mastectomy, including lymph edemas (swelling associated with the removal of lymph nodes). Coverage for these services is subject to the same deductibles and coinsurance amounts as those that apply to other benefits under the plan. Qualified Medical Child Support Orders If a qualified medical child support order (QMCSO), issued in a domestic relations proceeding (e.g., divorce or legal separation proceeding), requires you as a parent to cover a child who is not in your custody, you may do so. To be qualified, a medical child support order must include: the name and last known address of the parent who is covered under this plan; name and last known address of each child to be covered under this plan; type of coverage to be provided to each child; and period of time the coverage is to be provided. QMCSOs should be sent to the plan administrator. Upon receipt, the plan administrator will notify you and describe the plan’s procedures for determining if the order is qualified. If the order is qualified, you may cover your children under the plan. As a beneficiary covered under the plan, your child(ren) will be entitled to information that the plan provides to other beneficiaries under ERISA’s reporting and disclosure rules.

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New Health Insurance Marketplace Coverage Options and Your Health Coverage

Form Approved OMB No. 1210-0149 (expires 6-30-2023)

PART A: General Information When key parts of the health care law take effect in 2014, there will be a new way to buy health insurance : the Health Insurance Marketplace. To assist you as you evaluate options for you and your family, this notice provides some basic information about the new Marketplace and employment-based health coverage offered by your employer. What is the Health Insurance Marketplace? The Marketplace is designed to help you find health insurance that meets your needs and fits your budget. The Marketplace offers "one-stop shopping" to find and compare private health insurance options. You may also be eligible for a new kind of tax credit that lowers your monthly premium right away. Open enrollment for health insurance coverage through the Marketplace begins in October 2013 for coverage starting as early as January 1, 2014. Can I Save Money on my Health Insurance Premiums in the Marketplace? You may qualify to save money and lower your monthly premium, but only if your employer does not offer coverage, or offers coverage that doesn't meet certain standards. The savings on your premium that you're eligible for depends on your household income. Does Employer Health Coverage Affect Eligibility for Premium Savings through the Marketplace? Yes. If you have an offer of health coverage from your employer that meets certain standards, you will not be eligible for a tax credit through the Marketplace and may wish to enroll in your employer's health plan. However, you may be eligible for a tax credit that lowers your monthly premium, or a reduction in certain cost-sharing if your employer does not offer coverage to you at all or does not offer coverage that meets certain standards. If the cost of a plan from your employer that would cover you (and not any other members of your family) is more than 9.5% of your household income for the year, or if the coverage your employer provides does not meet the "minimum value" standard set by the Affordable Care Act, you may be eligible for a tax credit. 1 Note: If you purchase a health plan through the Marketplace instead of accepting health coverage offered by your employer, then you may lose the employer contribution (if any) to the employer-offered coverage. Also, this employer contribution -as well as your employee contribution to employer-offered coverage- is often excluded from income for Federal and State income tax purposes. Your payments for coverage through the Marketplace are made on an after tax basis. How Can I Get More Information? For more information about your coverage offered by your employer, please check your summary plan description or contact Malgorzata Rutkowska .

The Marketplace can help you evaluate your coverage options, including your eligibility for coverage through the Marketplace and its cost. Please visit HealthCare.gov for more information, including an online application for health insurance coverage and contact information for a Health Insurance Marketplace in your area.

1 An employer-sponsored health plan meets the "minimum value standard" if the plan's share of the total allowed benefit costs covered

by the plan is no less than 60 percent of such costs.

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PART B: Information About Health Coverage Offered by Your Employer This section contains information about any health coverage offered by your employer. If you decide to complete an application for coverage in the Marketplace, you will be asked to provide this information. This information is numbered to correspond to the Marketplace application. 3. Employer name 4. Employer Identification Number (EIN) \ 5. Employer address 6. Employer phone number Birch, Stewart, Kolasch & Birch, LLP 54-1042409

8110 Gatehouse Road

703-205-8000

7. City

8. State

9. ZIP code

Falls Church

22042

VA

10. Who can we contact about employee health coverage at this job?

Malgorzata Rutkowska

11. Phone number (if different from above)

12. Email address

703-205-8077

Malgorzata.Rutkowska@bskb.com

Here is some basic information about health coverage offered by this employer:  As your employer, we offer a health plan to: All employees. Eligible employees are:



Full time

Some employees. Eligible employees are:

 With respect to dependents:

We do offer coverage. Eligible dependents are:



Spouse, Child(ren)

We do not offer coverage.

If checked, this coverage meets the minimum value standard, and the cost of this coverage to you is intended to be affordable, based on employee wages.



** Even if your employer intends your coverage to be affordable, you may still be eligible for a premium discount through the Marketplace. The Marketplace will use your household income, along with other factors, to determine whether you may be eligible for a premium discount. If, for example, your wages vary from week to week (perhaps you are an hourly employee or you work on a commission basis), if you are newly employed mid-year, or if you have other income losses, you may still qualify for a premium discount. If you decide to shop for coverage in the Marketplace, HealthCare.gov will guide you through the process. Here's the employer information you'll enter when you visit HealthCare.gov to find out if you can get a tax credit to lower your monthly premiums.

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