2026-2027 Cokinos Young Benefits Book

IMPORTANT CONTACTS

BENEFITS OVERVIEW ENROLLMENT

HIGHLIGHTS

„ Medical – Blue Cross Blue Shield of Texas is the medical carrier offering two PPO plans and one HDHP/HSA plan.

„ Dental – Sun Life is the dental carrier.

„ Vision – Sun Life is the vision carrier.

„ Life – Sun Life provides Basic Life, Voluntary Life, and Dependent Life insurance.

„ Flexible Spending Accounts – The Health Care, Dependent Care, and Transportation Flexible Spending Accounts are administered through Higginbotham.

„ Voluntary Short Term and Long Term Disability –Coverage is available through Sun Life.

„ Worksite Benefits – Sun Life provides Accident, Critical Illness, and Hospital Indemnity insurance.

ELIGIBILITY

EMPLOYEES

You are eligible to participate if you are a full-time employee working 30 or more hours per week. You must be actively at work for any coverage to take effect.

DEPENDENTS

Your eligible dependents include:

„ Your legally married spouse

„ Your dependent children from birth to age 26

„ Your unmarried children of any age who are mentally or physically disabled and who are dependent on you for support

Dependent coverage takes effect on the same date your coverage begins. You may be asked to provide evidence that your dependents meet the eligibility requirements, such as birth certificates, adoption, or guardianship papers, or a marriage license.

OPEN ENROLLMENT

During the Open Enrollment (OE) period, you can choose the benefits you want for the upcoming year. Always review your options carefully because the options you choose will remain in effect throughout the plan year (June 1, 2026, through May 31, 2027) and may not be changed unless you have a qualified change in family or employment status, as explained in this booklet.

NEW HIRES

You are eligible for benefits on your date of hire.

AVAILABILITY OF SUMMARY HEALTH INFORMATION

Your plan offers three health coverage options. To help you make an informed choice and compare your options, a Summary of Benefits and Coverage is available — free of charge — by logging on to BenefitsInHand or by calling the plan administrator at 713-535-5505

MEDICARE QUESTIONS?

If you have questions about Medicare, contact Luann Yarberry at Higginbotham:

„ 940-228-0338

„ lyarberry@higginbotham.com

If you (and/or your dependents) have Medicare or will become eligible for Medicare in the next 12 months, a federal law gives you more choices about your prescription drug coverage. Please see page 23 for more details.

BENEFITSINHAND

Go to www.benefitsinhand.com to begin the enrollment process. First time users follow steps 1-3. Returning users log in and start at step 4. If this is your first time to log in, click on the New User Registration link. Once you register, you will use your username and password to log in.

1. Enter your personal information and company identifier of COKINOS and click Next.

2. Create a username (work email address recommended) and password, then check the I agree to terms and conditions box before you click Finish.

3. If you used an email address as your username, you will receive a validation email to that address. You may now log in to the system.

4. Click the Start Enrollment button to begin the enrollment process.

5. Confirm or update your personal information and click Save & Continue.

6. Edit dependents or add dependents that need to be covered on your benefits. Once all dependents are listed, click Save & Continue.

7. Follow the steps on the screen for each benefit to make your selection. Please notice there is an option to decline coverage. If you wish to decline, click the Don’t want this benefit? button and select the reason for declining. Select Save & Continue after each election decline.

8. Once you have elected or declined all benefits, you will see a summary of your selections. Click the Click to Sign button. Your enrollment will not be complete until you click the Click to Sign button.

MAKING CHANGES

You may make changes to your benefit elections during the plan year only if you experience a Qualifying Life Event (QLE) in family or employment status, which include:

„ Marriage, divorce, legal separation, or annulment

„ Birth, adoption, or placement for adoption of an eligible child

„ Death of your spouse or child

„ Change in your or your spouse’s employment status that affects benefits eligibility (e.g., starting a new job, leaving a job, changing from part-time to full-time, starting or returning from an unpaid leave of absence)

„ Change in your child’s eligibility for benefits (e.g., reaching the age limit)

„ Change in residence that affects your eligibility for coverage (e.g., moving out of a medical plan’s network area)

„ Significant change in coverage or cost in your, your spouse’s, or your child’s benefit plans

„ FMLA, COBRA event, judgment or decree

„ Becoming eligible for Medicare or Medicaid

„ Receiving a Qualified Medical Child Support Order

You have 30 days from the date of a QLE to submit a change request to Human Resources. Changes will be effective on the day of the event. If you do not make your changes during the 30-day change in status period, your changes cannot be made until the next OE.

MEDICAL BENEFITS

Cokinos | Young understands that every individual’s medical needs differ. Therefore, three plan options administered by Blue Cross Blue Shied of Texas (BCBSTX) are offered:

„ HDHP/HSA Plan

„ Base PPO Plan

„ Buy-up PPO Plan

SIMILARITIES AND DIFFERENCES BETWEEN PLANS

„ All plans use the Blue Choice Preferred Provider Organization (PPO) network of providers.

„ All plans cover the same medical services (provide the same benefits).

„ THE HDHP/HSA plan allows you to open a Health Savings Account (HSA).

„ Copays will count toward your out-of-pocket maximum.

„ There is no pre-existing condition exclusion on any of the plans.

All plans give you the freedom to seek medical care from any licensed physician or health care professional without a referral. Each time you seek medical care, you decide whether to use in-network or out-of-network providers. With in-network providers, your level of coverage is much better because of prenegotiated discounted rates.

NOTE: All plans utilize the same national network of providers. If you use out-of-network providers, you pay higher out-of-pocket expenses. You may also be required to pay charges in excess of eligible expenses.

Your health plan options and rates are highlighted on pages 8 and 9.

To access a list of in-network providers for all plans, go to www.bcbstx.com. You may also call Member Services at 800-521-2227

The HDHP/HSA plan is a High Deductible Health Plan (HDHP) that allows you to make decisions about how to spend your health care benefit dollars.

If you elect employee plus dependent coverage, you can take advantage of the embedded deductible feature. This means once a family member meets the individual deductible amount, the plan will begin paying benefits for that family member. The entire family deductible does not have to be met first before this family member will begin receiving benefits. Basically, the individual deductible is embedded in the family deductible.

The plan blends traditional health insurance with an HSA. An HSA allows you to use a debit card to pay for your medical expenses. Note that your HSA funds are not “use it or lose it” — the unused account balance rolls over each year. Additional HSA information can be found on page 13 of this booklet.

Member Website

Blue Access for Members (BAM) is the secure BCBSTX member website where you can:

„ Check claim status or history

„ Confirm dependent eligibility

„ Sign up for electronic Explanation of Benefits statements (EOBs)

„ Locate in-network providers

„ Print or request an ID card

„ Review your benefits

„ Get tips to live and eat healthier

To get started, log in at www.bcbstx.com and use the information on your BCBSTX ID card to complete the registration process.

Mobile App

The BCBSTX app can help you stay organized and in control of your health anytime, anywhere. Log in from your mobile device to access your BAM account, including:

„ Track account balances and deductibles

„ Access ID card information

„ Find doctors, dentists, and pharmacies

Text BCBSTXAPP to 33633 or search your mobile device’s app store to download.

MDLIVE TELEMEDICINE

BCBSTX has partnered with MDLIVE to offer a comprehensive suite of convenient virtual care options available by phone or video. These services can be cost-effective alternatives to visiting a convenient care clinic, urgent care center, or emergency room. You can connect with a board-certified doctor via phone without leaving your home or office. Your cost is often the same or less than a visit to your primary care provider. Care is available day or night, weekdays, weekends, and holidays.

PRIMARY CARE

Preventive care, routine care, and specialist referrals

„ Preventive care checkups/wellness screenings available at no additional cost1 to identify conditions early

„ Routine care visits allow you to build a relationship with the same primary care provider (PCP) to help manage conditions

„ Prescriptions available through home delivery or at local pharmacies, if appropriate

„ Receive orders for biometrics, blood work, and screenings at local facilities 2

URGENT CARE

On-demand care for minor medical conditions

„ On-demand 24/7/365, including holidays

„ Care for hundreds of minor medical conditions

„ A convenient and affordable alternative to urgent care centers and the emergency room

„ Prescriptions available, if appropriate

BEHAVIORAL CARE

Talk therapy and psychiatry from the privacy of home

„ Access to psychiatrists and therapists

„ Schedule an appointment that works for you

„ Option to select the same provider for every session

„ Care for issues such as anxiety, stress, life changes, grief, and depression

HOW TO CREATE AN MDLIVE ACCOUNT

Set up and create an account for MDLIVE by going to www.mdlive.com/bcbstx

„ Complete a medical history using their virtual clipboard

„ Download vendor apps to your smartphone/ mobile device (standard phone carrier and data usage charges may apply)

1For customers who have a non-zero preventive care benefit, MDLIVE virtual wellness screenings will not cost $0 and will follow their preventive benefit.

2Limited to labs contracted with MDLIVE for virtual wellness screenings.

Register for MDLIVE so you are ready to use this telemedicine service when and where you need it.

Visit www.mdlive.com/bcbstx Call 888-680-8646

Download the MDLIVE app.

HEALTH CARE OPTIONS

Becoming familiar with your options for medical care can save you time and money.

NON-EMERGENCY CARE

TELEMEDICINE

DOCTOR’S OFFICE

Access to care via phone, online video, or mobile app whether you are home, work, or traveling; medications can be prescribed 24 hours a day, 7 days a week

Generally, the best place for routine preventive care; established relationship; able to treat based on medical history

Office hours vary

Usually lower out-of-pocket cost than urgent care; when you can’t see your doctor; located in stores and pharmacies

RETAIL CLINIC

URGENT CARE

EMERGENCY CARE

Hours vary based on store hours

When you need immediate attention; walk-in basis is usually accepted

Generally includes evening, weekend, and holiday hours

• Allergies

• Cough/cold/flu

• Rash

• Stomachache

HOSPITAL ER

Life-threatening or critical conditions; trauma treatment; multiple bills for doctor and facility

24 hours a day, 7 days a week

• Infections

• Sore and strep throat

• Vaccinations

• Minor injuries, sprains, and strains

• Common infections

• Minor injuries

• Pregnancy tests

• Vaccinations

• Sprains and strains

• Minor broken bones

• Small cuts that may require stitches

• Minor burns and infections

• Chest pain

• Difficulty breathing

• Severe bleeding

• Blurred or sudden loss of vision

• Major broken bones

2-5 minutes

minutes

15 minutes

FREESTANDING ER

Services do not include trauma care; can look similar to an urgent care center, but medical bills may be 10 times higher 24 hours a day, 7 days a week

• Most major injuries except trauma

• Severe pain

Minimal

Note: Examples of symptoms are not inclusive of all health issues. Wait times described are only estimates. This information is not intended as medical advice. If you have questions, please call the phone number on the back of your medical ID card.

MEDICAL

•

•

•

•

•

•

Prescription Drugs - Mail Order

• Preferred generic

• Non-preferred generic

• Preferred

1The

⁴Copayment waived if admitted.

⁵Preauthorization required. Preauthorization penalty: $250 out-of-network.

Prescription Drugs - Retail Up to a 30-day supply

• Preferred generic

• Non-preferred generic

• Preferred brand name

• Non-preferred brand name

• Preferred specialty

• Non-preferred specialty

Prescription Drugs - Mail Order

Up to a 90-day supply

• Preferred generic

• Non-preferred generic

• Preferred brand name

• Non-preferred brand name

BCBSTX

GLOSSARY OF TERMS Deductible

An annual amount you pay for covered expenses before benefit payments begin. Covered expenses during the calendar year apply toward the deductible.

Embedded Deductible

Once a family member meets the individual deductible amount, the plan will begin paying benefits for that member. The entire family deductible does not have to be met first before this member will begin receiving benefits. The individual deductible is embedded in the family deductible.

Coinsurance

The percentage of covered expenses you must pay after you meet the deductible, up to the out-of-pocket maximum. After you reach your out-ofpocket maximum, the plan pays benefits at 100% of R&C charges.

Reasonable and Customary (R&C) Charges

1The amount you pay after the deductible is met.

²Inpatient: Certain services may require preauthorization for out-of-network; failure to preauthorize may result in $250 reduction in benefits.

³Outpatient: Certain services may require preauthorization for out-of-network; failure to preauthorize may result in 50% reduction in benefits not to exceed $500.

R&C charges are fees charged by a health care provider that are within the range typically charged for the same service by similar providers in the same geographic area, as determined by the insurance company. When you use outof-network providers, you will be responsible for any fees above R&C charges, in addition to deductibles and coinsurance.

BCBSTX PHARMACY COVERAGE

If you are enrolled in a BCBSTX medical plan, your pharmacy coverage uses Prime Therapeutics.

You can keep your prescription drug costs down if you:

„ Fill your prescriptions at an in-network pharmacy

„ Ask your doctor if a generic drug is an option

„ Get up to a 90-day supply of covered drugs used regularly through Express Scripts

„ Use the Accredo specialty pharmacy service for specialty drugs

PHARMACY WEBSITES AND APPS

Go to www.myprime.com or www.bcbstx.com – or download the PrescriptionHub app or the BCBSTX app – to:

„ Find nearby network pharmacies

„ Look up drugs and costs

HOME DELIVERY PHARMACY SERVICE

Express Scripts provides a convenient, cost-effective way to receive up to a 90-day supply of prescription drugs. Set up home delivery and have your prescriptions delivered right to where you are.

Ordering Options

„ Online – Sign up at www.express-scripts.com/rx You can also log in to www.myprime.com and follow the links to Express Scripts Pharmacy.

„ Mobile – Download the Express Scripts app or the PrescriptionHub app.

„ Phone – Call 833-715-0942 and have your member ID card and your Rx ready.

„ Mail – Visit www.bcbstx.com and log in to BAM. Complete the mail order form and send it with your Rx and payment to Express Scripts.

„ Doctor – Ask your doctor to fax, call, or email your Rx to Express Scripts for you.

HOME DELIVERY REFILLS

Refill dates are shown on each prescription label. You can choose to have Express Scripts Pharmacy remind you by phone or email when a refill is due. Choose the reminder option that best suits you.

QUESTIONS?

Visit www.bcbstx.com or call the phone number listed on your member ID card.

SPECIALTY PHARMACY SERVICES

If you have a chronic condition and give yourself your own medications, Accredo can help you with your specialty prescriptions. Accredo offers free home delivery, online delivery tracking, and 24/7 support with your specialty prescription order.

How to Order

1. Call 833-721-1619 to register. A representative will work with your doctor on the rest.

2. After you register, go to www.accredo.com or download the Accredo app.

3. Before your scheduled fill date, someone will contact you to:

„ Confirm your drugs, dose, and the delivery location.

„ Check any prescription changes your doctor may have ordered.

„ Talk about any changes in your condition or answer any questions about your health.

SPECIALTY PHARMACY SUPPORT

Accredo gives one-on-one counseling to help you with your treatment goals, manage any side effects, stick to your regimen, and monitor your progress. Accredo can also help with any financial or insurance concerns you may have. Visit www.accredo.com or call 833-721-1619

PHARMACY CARE MANAGEMENT

The BCBSTX Pharmacy Care Management team reviews prescription claims. If the team thinks that a drug you are using is complicated, a team member may call to discuss with you:

„ Harmful drug interactions

„ Specific drug requirements

„ Cost concerns

Remember: Always ask your doctor about your prescriptions. If you have benefits questions, log in at www.bcbstx.com or call the number on the back of your ID card.

BCBSTX RESOURCES

MEMBER WEBSITE

BAM is the secure BCBSTX member website where you can:

„ Check claim status or history

„ Confirm dependent eligibility

„ Sign up for electronic EOBs

„ Locate in-network providers

„ Print or request an ID card

„ Review your benefits

„ Get tips to live and eat healthier

To get started, log in at www.bcbstx.com and use the information on your BCBSTX ID card to complete the registration process.

MOBILE APP

The BCBSTX app can help you stay organized and in control of your health anytime, anywhere. Log in from your mobile device to access your BAM account, including:

„ Track account balances and deductibles

„ Access ID card information

„ Find doctors, dentists, and pharmacies

Text BCBSTXAPP to 33633 or search your mobile device’s app store to download.

MEMBER REWARDS

Member Rewards offers you cash rewards when you use the “Provider Finder” tool on the member website to choose the lower-cost, quality option for your health care.

1. Visit www.bcbstx.com, register or log in to BAM, and select Find Care.

2. Shop and compare costs and quality for screenings, scans, surgeries, and more.

3. Get the procedure or service at a reward-eligible location.

4. Receive a cash reward by check, mailed directly to your home, after the claim is paid and the location is verified as reward-eligible.

5. If you have any questions about this program, call the number on the back of your member ID card.

NURSE LINE

Call 800-581-0368 for immediate access to registered nurses who can answer general health questions, make appointments with your doctor, and help determine where to go for immediate or emergency health care services. You can also access an audio library of more than 1,000 health-related topics in both English and Spanish.

HEALTH AND WELLNESS DISCOUNTS

Blue365 can help you save money on health and wellness products and services not covered by insurance. There are no claims to file, and you do not need a referral or preauthorization. Sign up for Blue365 at www.blue365deals.com/bcbstx to receive weekly featured deals by email. Discount categories include:

„ Apparel and footwear

„ Fitness

„ Hearing and vision

„ Home and family

„ Nutrition

„ Personal care

WELL ONTARGET WELLNESS PROGRAM

When you are healthy, you spend less on doctors and hospitals, you feel better, and you tend to live longer. If you are enrolled in a BCBSTX medical plan, the Well onTarget program offers many ways to help you set and reach your health goals.

WELLNESS PORTAL

The Wellness Portal connects you with the entire Well onTarget program.

1. Go to www.bcbstx.com to sign up or log in.

2. Click the Wellness tab.

3. After you sign up, go directly to www.wellontarget.com.

MOBILE APP

Download the AlwaysOn app to access the Wellness Portal on your phone.

BLUE POINTS PROGRAM

The Blue Points program lets you rack up points and reward yourself – with electronics, sporting goods, clothes, and charity donations – for your healthy habits.

BLUE POINTS PROGRAM

10 points per day

(up to 70 points per week)

55 points per day

250 points per month

300 points per week

1,000 points per quarter

2,500 points every six months

2,500 points

2,675 points

HEALTH ASSESSMENT

Track your progress toward your goals in the Wellness Portal.

Track your progress using a synced fitness device or app.

Complete any self-management program progress check-in.

Add weekly fitness program gym visits to your routine.

Complete a self-management program.

Complete your health assessment.

Enroll in the Fitness Program.

Connect a compatible fitness device to the portal.

Answer questions about diet, physical activity, tobacco use, and emotional health and get a personalized health report and plan.

FITNESS PROGRAM

Get a discounted monthly gym membership – for you and your family (ages 16 and older) – from a nationwide network of thousands of fitness locations. Digital Home Fitness is also available if you prefer to work out at home, and you can get discounts on massage therapists, personal trainers, nutrition counselors, and more.

DIGITAL SELF-MANAGEMENT PROGRAMS

Get easy-to-learn tips and resources. Choose between educational content and six-week interactive programs that focus on health conditions and how to improve them.

WELLNESS COACHING

Get one-on-one coaching from health experts – including dietitians, nurses, and personal trainers – to help you set and achieve your goals. Coaches can:

„ Help you quit tobacco or stay tobacco-free.

„ Help you improve your physical fitness, nutrition, blood pressure, or cholesterol.

„ Design a health and wellness plan that’s right for you.

TOOLS AND TRACKERS

Get integrated trackers to help you monitor your health and well-being. You can sync them to popular healthtracking apps and wearable devices. Trackers can help with:

„ Weight

„ Blood pressure

„ Tobacco use

„ Water intake

„ Physical activity

„ Sleep

HEALTH SAVINGS ACCOUNT

An HSA paired with an eligible High Deductible Health Plan helps you and your family plan, save, and pay, for health care. An HSA is a tax-advantaged savings account that allows you to pay for IRS-qualified health expenses for you and your dependents. Cokinos | Young will withhold your HSA contribution through payroll deductions and will deposit the pretax money into your Optum Bank account.

Who is eligible to open an HSA?

„ Enrolled in the Cokinos | Young HDHP/HSA medical plan.

„ Not covered by another medical plan unless the other medical plan is an IRS-qualified HDHP.

„ Not enrolled in Medicare, Medicaid, or TRICARE.

„ Not claimed as a dependent on someone else’s tax return.

„ Not receiving Veterans Administration benefits.

Can I participate in both the Health Care FSA and the HSA?

No, if you enroll in the HDHP, you will need to choose between contributing to the HSA or the FSA. If you exhaust your funds in the FSA and are enrolled in the HDHP, you may then start contributing to the HSA.

How do I open an HSA account?

„ Go to www.optumbank.com

„ Select Open an HSA

„ Click on Continue at the top of the page.

„ Use group number 613462 .

How much can I contribute to the HSA?

The 2026 maximum HSA contribution is $4,400/single and $8,750/family. If you are age 55 or older, you may make a catch-up contribution up to $1,000 in addition to your maximum.

Does my HSA earn interest? Are there investment options? If so, is the interest taxable?

Yes, your HSA earns interest. The interest earned is taxfree. Once your HSA balance is $1,500, you may transfer funds into mutual funds. Please refer to your Optum Bank HSA account at www.optumbank.com.

Are there fees associated with the Optum Bank HSA?

Yes. Refer to your Optum Bank HSA at www.optumbank.com.

What expenses may I pay for from my HSA?

Refer to IRS Publication 502 Medical and Dental Expenses at www.irs.gov for a complete description of eligible medical and dental expenses or refer to page 18 for an abbreviated list. You may also use the money for Long Term Care and COBRA premiums in the event you lose your coverage.

Is there a penalty for paying for non-qualified medical expenses from my HSA?

Yes, you will be subject to your regular income tax rate and a 20% penalty, unless you are over age 65. If you are over age 65, there is no penalty for withdrawal, but it is subject to your regular income tax rate.

Do I have to prove my HSA reimbursements are qualified medical expenses?

You are responsible for keeping receipts in the event of an IRS audit.

If I do not spend all of the money in my HSA, do I lose it?

No, you own the HSA. Any unused funds are yours and roll over each year.

If I leave Cokinos | Young, do I lose the money in my HSA?

No, you own your HSA, and the money is yours.

NOTE: The IRS requires you to remain enrolled in an HSA-eligible plan for 12 months following the last month of the year in which you became eligible to open an HSA; otherwise, a prorated contribution amount will be included as income and subject to a 10% additional tax.

DENTAL BENEFITS

Our dental plan encourages preventive care and helps pay the cost of covered services if you or a covered family member need basic, major, or orthodontic care.

The Sun Life Dental PPO (DPPO) plan gives you the freedom to go to any dentist you choose. You are responsible for meeting a calendar year deductible (except for preventive services), then the plan pays a percentage of covered costs. Benefits are paid at the same percentages whether you go to an in-network or out-of-network provider. However, in-network

benefits are based on a negotiated contracted fee schedule. Out-of-network benefits are based on local usual, reasonable and customary charges. You will be responsible for charges in excess of eligible expenses.

A provider directory is available at website www.sunlife.com/findadentist . You may also call Member Services at 800-442-7742

Cleanings, complete series X-rays, exams, fluoride treatments, sealants, space maintainers

Basic Services

Endodontics, extractions, general anesthesia, oral surgery, periodontics, restorations, root canal

Major Services

1Payment for covered services received from an out-of-network dentist is based on the 90th percentile of Usual, Customary, and Reasonable (UCR) charges.

²The amount you pay after the deductible is met.

Refer to the Sun Life patient charge schedule for details.

VISION BENEFITS

Taking care of your eyesight is an important part of your overall health. Cokinos | Young offers you a voluntary vision plan through Sun Life using the VSP network. This plan includes periodic eye exams plus lenses, frames, and contact lenses.

Under the vision plan, you may seek care from any licensed ophthalmologist, optometrist, or optician. Plan benefits are higher when you use a preferred provider. You may access a list of preferred providers by logging on to www.vsp.com or calling 800-877-7195 to speak with Member Services.

every calendar year

Eyeglass Lenses

Once every calendar year

• Single vision

• Lined bifocal

• Lined trifocal

• Lenticular

Once every two calendar years

Contacts

Once every calendar year

In lieu of frames and lenses

• Fitting and evaluation

• Elective

• Medically necessary

1You will pay the out-of-network provider in full at time of service.

FLEXIBLE SPENDING ACCOUNTS

FSAs let you set aside pretax dollars from your paycheck to pay for many medical care, dependent care, and transportation expenses. By paying for these expenses with pretax dollars, you reduce the amount of your taxable income and increase your take home pay. Our FSAs are administered by Higginbotham.

The website for entering claims on your Flexible Spending Accounts is https://flexservices. higginbotham.net .

THE HEALTH CARE FLEXIBLE SPENDING ACCOUNT

You may contribute up to $3,400 in 2026 to help you pay for your annual deductible, coinsurance, copays, over-the-counter drugs, prescription drugs, and other qualified health expenses not covered by your medical, dental, or vision plans. Payroll deductions are divided equally among the calendar year pay periods.

THE DEPENDENT CARE SPENDING ACCOUNT

You may contribute up to $7,500 ($3,750 if married, filing separately) in 2026-2027 to help you pay for dependent day-care expenses that are necessary for you and your spouse to work or enable your spouse to attend school full-time. The dependent must be a child under age 13 (whom you claim as a dependent on your federal income tax return) or a disabled dependent adult who spends at least eight hours a day in your home and who is mentally or physically incapable of self-care.

Examples of eligible dependent care expenses include:

„ In-home babysitting services (not by an individual you claim as a dependent)

„ Care of a preschool child by a licensed nursery or daycare provider

„ Before- and after-school care

„ Day camp

„ In-house dependent care provider

„ Adult daycare

NOTE: Items such as bandages, crutches, blood glucose monitors, diabetic supplies, hearing aids, and batteries are considered eligible claim reimbursement items. An abbreviated list can be found on page 18 of this guide. Visit www.irs.gov/publications for a complete list of eligible expenses – IRS Publication 502

THE TRANSPORTATION SPENDING ACCOUNT

You may contribute money to your account to help you pay for transportation expenses, such as parking, bus passes, and van pools. If you park in a non-employer affiliated parking site, your claim must be received no later than the 10th day of the following month.

FLEXIBLE SPENDING ACCOUNTS

GENERAL RULES

In exchange for the tax advantages that the FSAs offer, the IRS has imposed the following FSA rules and restrictions:

„ Use It or Lose It Rule Modified – The IRS will permit you to carry over up to $680 in unused dollars from your Health Care FSA into the following year. You may still contribute up to $3,400 annually to your Health Care FSA.

„ You may only use the money in your FSA to reimburse expenses that you have incurred during the plan year (June 1–May 31) for which the FSA was established.

„ Unused balances in Dependent Care FSAs cannot be carried over at the end of the plan year. Your contributions must be used by the end of the plan year or any remaining balance will be forfeited. In other words — use it or lose it.

FLEXIBLE SPENDING ACCOUNT SUMMARY

Medical Care Expenses

IRS allowed medical expenses

Dependent Care Expenses

Must be IRS approved day care and adult care centers. “Under the table” sitters are not eligible.

$3,400 maximum a year per employee

$7,500 maximum a year per family ($3,750 if married, filing separately)

Transportation expenses 1 Parking, bus pass, van pool Parking – $325/month Mass Transit – $325/month

1Benefits can be used simultaneously for a total benefit of $660 per month.

„ Higginbotham must receive your claims for the 2026-2027 plan year no later than August 31, 2027.

„ You cannot transfer money from one FSA to another.

„ You cannot begin, stop or change the amount of your Health Care or Dependent Care FSA contributions during the calendar year unless you experience a QLE in family or employment status (see page 4).

„ You cannot claim expenses that are reimbursed through your FSAs as a deduction on your income tax return.

Claim form through Higginbotham or debit card

Claim form through Higginbotham

When you experience a qualified change in family or employment status or during open enrollment

When you experience a qualified change in family or employment status or during open enrollment

Claim form through Higginbotham At any time throughout the year

ABBREVIATED LIST OF QUALIFIED HSA AND FSA EXPENSES

The products and services listed below are examples of medical expenses eligible for payment under your Health Care FSA, Limited Purpose Health Care FSA, and/or HSA. This list is not all-inclusive; additional expenses may qualify, and the items listed are subject to change in accordance with IRS regulations. Please refer to IRS Publication 502 Medical and Dental Expenses at www.irs.gov for a complete description of eligible medical and dental expenses.

„ Abdominal supports

„ Acupuncture

„ Alcoholism treatment

„ Ambulance

„ Anesthetist

„ Arch supports

„ Artificial limbs

„ Autoette (when used for relief of sickness/disability)

„ Blood tests

„ Blood transfusions

„ Braces

„ Cardiographs

„ Chiropractor

„ Contact lenses

„ Convalescent home (for medical treatment only)

„ Crutches

„ Dental treatment

„ Dental X-rays

„ Dentures

„ Dermatologist (non-cosmetic)

„ Diagnostic fees

„ Diathermy

„ Drug addiction therapy

„ Drugs (prescription)

„ Elastic hosiery (prescription)

„ Eyeglasses

„ Fees paid to health institute prescribed by a doctor

„ Fluoridation unit

„ Guide dog

„ Gum treatment

„ Gynecologist

„ Healing services

„ Hearing aids and batteries

„ Hospital bills

„ Hydrotherapy

„ Insulin treatment

„ Lab tests

„ Lead paint removal

„ Lodging (away from home for outpatient care)

„ Metabolism tests

„ Neurologist

„ Nursing (including board and meals)

„ Obstetrician

„ Operating room costs

„ Ophthalmologist

„ Optician

„ Optometrist

„ Oral surgery

„ Organ transplant (including donor’s expenses)

„ Orthopedic shoes (prescription)

„ Orthopedist

„ Osteopath

„ Oxygen and oxygen equipment

„ Pediatrician

„ Physician

„ Physiotherapist

„ Podiatrist

„ Postnatal treatments

„ Prenatal care

„ Prescription medicines

„ Psychiatrist

„ Psychoanalyst

„ Psychologist

„ Psychotherapy

„ Radium therapy

„ Special school costs for the handicapped

„ Spinal fluid test

„ Splints

„ Surgeon

„ Telephone or TV equipment to assist the hard-of-hearing

„ Therapy equipment

„ Transportation expenses (relative to health care)

„ Vaccines

„ Vitamins (prescription)

„ Wheelchair

„ X-rays

LIFE AND ACCIDENTAL DEATH & DISMEMBERMENT INSURANCE

Life insurance is an important part of your financial security, especially if others depend on you for support. Even if you are single, your beneficiary can use your Life insurance to pay off your debts such as credit cards, mortgages, and other final expenses.

Accidental Death and Dismemberment (AD&D) coverage provides you specified benefits for a covered accidental bodily injury that directly causes dismemberment (e.g., the loss of a hand, foot, or eye). In the event that death occurs from an accident, 100% of the AD&D benefit would be payable to your beneficiary(ies).

Designating a Beneficiary

A beneficiary is the person or entity you designate to receive the death benefits of your Life and AD&D insurance policies. You can name more than one beneficiary, and you can change beneficiaries at any time. If you name more than one beneficiary, you must identify the share for each.

BASIC LIFE AND AD&D INSURANCE

Basic Life and AD&D insurance are provided at no cost to you by Cokinos | Young through Sun Life. You are automatically covered for one times your salary up to $325,000. Benefits reduce to 67% at age 70, and 50% at age 75.

VOLUNTARY LIFE INSURANCE

You may purchase additional Life insurance for you and your eligible dependents. If you decline Voluntary Life insurance when first eligible or if you elect coverage and wish to increase your benefit amount at a later date, Evidence of Insurability – proof of good health – may be required before coverage is approved. You must elect Voluntary Life insurance for yourself in order to elect coverage for your spouse or children. Coverage is provided through Sun Life. If you leave Cokinos | Young, you may be able to take the insurance with you.

Employee1

Spouse

Increments of $20,000 up to the lesser of five times salary or $500,000 Guaranteed Issue: $160,000

Increments of $5,000 up to $150,000 not to exceed 50% of employee coverage Guaranteed Issue: $50,000

Unmarried, Dependent Child(ren) to age 26 $10,000

1Benefits reduce to 65% at age 65,

at age 80.

Calculation Example

You are 45 years of age and would like to purchase $100,000 of coverage.

$100,000 ÷ $1,000 = 100 × $0.22 = $22.00 monthly premium

and

DISABILITY INSURANCE

Disability insurance provides you with partial income protection if you are unable to work due to a covered accident or illness while insured. Cokinos | Young offers Short Term Disability (STD) and Long Term Disability (LTD) insurance for you to purchase.

SHORT TERM DISABILITY INSURANCE

STD coverage through Sun Life pays a percentage of your weekly salary for up to 11 weeks if you are temporarily disabled and unable to work due to an illness, non-work-related injury, or pregnancy. STD benefits are NOT payable if the disability is due to a job-related injury or illness.

SHORT

1Benefits may not be paid for conditions for which you have been treated within the past three months prior to your effective date until you have been covered under this plan for 12 months.

1Benefits may not be paid for conditions for which you have been treated within the past three months prior to your effective date until you have been covered under this plan for 12 months.

LONG TERM DISABILITY INSURANCE

LTD insurance through Sun Life pays a percentage of your monthly salary for a covered disability or injury that prevents you from working for more than 90 days. Benefits begin at the end of an elimination period and continue while you are disabled up to a maximum benefit duration.

STD Calculation Example

Annual earnings ÷ 52 = weekly earnings × 0.6 = weekly benefit ÷ age banded rate = monthly cost ÷ pay periods = per pay period cost

LTD Calculation Example

Annual earnings ÷ 12 = monthly earnings × age banded rate ÷ 100 = monthly rate ÷ pay periods = per pay period cost

ADDITIONAL BENEFITS

Accident, Critical Illness, and Hospital Indemnity insurance are available for you to purchase through Sun Life.

CRITICAL ILLNESS INSURANCE

Critical Illness insurance helps pay the cost of nonmedical expenses related to a covered critical illness or cancer. The plan provides you a lump-sum benefit payment upon first and second diagnosis of any covered critical illness or cancer to help cover expenses such as lost income, out-of-town treatments, special diets, daily living, and household upkeep costs.

CRITICAL ILLNESS INSURANCE

You – increments of $5,000 up to $20,000

Benefit Amounts Available

Spouse – increments of $2,500 up to $10,000; not to exceed 50% of employee amount

Child – increments of $2,500 up to $5,000; not to exceed 50% of employee amount

First Occurrence Benefit

Heart attack, invasive cancer, stroke; major organ failure; end-stage kidney disease; occupational HIV/Hepatitis B, C or D; complete loss of sight, hearing or speech; benign brain tumor; coma, paralysis; severe burns; advanced ALS or Lou Gehrig’s disease

Coronary artery bypass, advanced Parkinson’s, advanced Alzheimer’s disease

Childhood Conditions – Child Only

Down syndrome, cystic fibrosis, type 1 diabetes, complex congenital heart disease, cerebral palsy, cleft lip/palate, muscular dystrophy, spina bifida

Annual Wellness Screening Benefit

One per covered person per calendar year $50

Pre-existing Condition Limitation 12/121

1Benefits may not be paid for any condition for which you have been treated within the past 12 months prior to your effective date until you have been covered under this plan for 12 months.

1Issue age rating applies. Premiums will not increase due to age increase. 2Employee’s age used to determine rates. 3Rates are based on spouse’s tobacco use.

HOSPITAL INDEMNITY INSURANCE

Hospital Indemnity insurance helps you with the high cost of medical care by paying you a set amount when you have an inpatient hospital stay. Unlike traditional insurance, which pays a benefit to the hospital or doctor, this plan pays you directly based on the care or treatment that you receive. These costs may include meals and transportation, childcare, or time away from work due to a medical issue that requires hospitalization.

HOSPITAL INDEMNITY

ACCIDENT INSURANCE

Accident insurance pays a fixed benefit directly to you in the event of an accident regardless of any other coverage you may have. Benefits are paid according to a fixed schedule for accident-related expenses including hospitalizations, fractures and dislocations, emergency room visits, major diagnostic exams, and physical therapy.

ACCIDENT INSURANCE

Initial Hospitalization

Hospital Confinement

Intensive Care Unit Admission

Intensive Care Unit Confinement

Specific Sum Injuries

Dislocations, ruptured discs, eye injuries, fractures, lacerations, concussions, etc.

Accidental Death & Dismemberment 1

•

•

$1,000 (once per year)

$250 per day up to 365 days

$1,500 (once per year)

$500 per day up to 14 days

$200-$6,000

$100-$3,000

SUN LIFE VALUE ADDS

Included with your company-provided Basic Life insurance are the following programs available to you and your eligible dependents at no cost to you.

Will Preparation

Creating a will is an important investment in your future. In just a short time, you and your spouse can create a personalized will with this program that keeps your information safe and secure. This service includes:

„ Step-by-step guidance and customization

„ Glossary of legal definitions

„ Ability to name executor(s) and guardian(s)

„ Ability to create a living will and a final arrangements document for an additional fee

Log on to www.estateguidance.com and use code SLF4VAS.

Claimant Support Services

This confidential program helps you if you have lost a loved one or become disabled. When you file a claim with Sun Life, you and your family members have access to the following support at no cost to you:

„ Up to five phone counseling sessions per claim for legal, financial, and emotional assistance

„ 24/7 access to counseling provided by ComPsych’s clinicians, licensed attorneys, CPSs, CFPs, and other financial experts

1Percentage of benefit paid for dismemberment is dependent on type of loss.

„ Assistance with topics such as inheritance taxes, loss of income, and probate

„ Support dealing with trauma, loss, and adjusting to a reduced quality of life

Call 800-851-1714 or visit www.compsych.com for assistance.

Calculation Example

Benefit amount ÷ $1,000 × age banded rate = monthly rate × 12 ÷ pay periods = per pay period cost

SPECIAL NOTICES

WOMEN’S HEALTH AND CANCER RIGHTS ACT OF 1998

In October 1998, Congress enacted the Women’s Health and Cancer Rights Act of 1998. This notice explains some important provisions of the Act. Please review this information carefully.

As specified in the Women’s Health and Cancer Rights Act, a plan participant or beneficiary who elects breast reconstruction in connection with a mastectomy is also entitled to the following benefits:

„ All stages of reconstruction of the breast on which the mastectomy was performed;

„ Surgery and reconstruction of the other breast to produce a symmetrical appearance; and

„ Prostheses and treatment of physical complications of the mastectomy, including lymphedema.

Health plans must determine the manner of coverage in consultation with the attending physician and the patient. Coverage for breast reconstruction and related services may be subject to deductibles and coinsurance amounts that are consistent with those that apply to other benefits under the plan.

SPECIAL ENROLLMENT RIGHTS

This notice is being provided to ensure that you understand your right to apply for group health insurance coverage. You should read this notice even if you plan to waive coverage at this time.

Loss of Other Coverage or Becoming Eligible for Medicaid or a state Children’s Health Insurance Program (CHIP)

If you are declining coverage for yourself or your dependents because of other health insurance or group health plan coverage, you may be able to later enroll yourself and your dependents in this plan if you or your dependents lose eligibility for that other coverage (or if the employer stops contributing toward your or your dependents’ other coverage). However, you must enroll within 31 days after your or your dependents’ other coverage ends (or after the employer that sponsors that coverage stops contributing toward the other coverage).

If you or your dependents lose eligibility under a Medicaid plan or CHIP, or if you or your dependents become eligible for a subsidy under Medicaid or CHIP, you may be able to enroll yourself and your dependents in this plan. You must provide notification within 60 days after you or your dependent is terminated from, or determined to be eligible for, such assistance.

Marriage, Birth or Adoption

If you have a new dependent as a result of a marriage, birth, adoption, or placement for adoption, you may be able to enroll yourself and your dependents. However, you must enroll within 31 days after the marriage, birth, or placement for adoption.

For More Information or Assistance

To request special enrollment or obtain more information, contact:

Cokinos | Young Human Resources 1221 Lamar, 16th Floor Houston TX 77010

713-535-5500

YOUR PRESCRIPTION DRUG COVERAGE AND MEDICARE

Please read this notice carefully and keep it where you can find it. This notice has information about your current prescription drug coverage with Cokinos | Young and about your options under Medicare’s prescription drug coverage. This information can help you decide whether or not you want to enroll in a Medicare drug plan. Information about where you can get help to make decisions about your prescription drug coverage is at the end of this notice.

If neither you nor any of your covered dependents are eligible for or have Medicare, this notice does not apply to you or the dependents, as the case may be. However, you should still keep a copy of this notice in the event you or a dependent should qualify for coverage under Medicare in the future. Please note, however, that later notices might supersede this notice.

1. Medicare prescription drug coverage became available in 2006 to everyone with Medicare. You can get this coverage through a Medicare Prescription Drug Plan or a Medicare Advantage Plan that offers prescription drug coverage. All Medicare prescription drug plans provide at least a standard level of coverage set by Medicare. Some plans may also offer more coverage for a higher monthly premium.

2. Cokinos | Young has determined that the prescription drug coverage offered by the Cokinos | Young medical plan is, on average for all plan participants, expected to pay out as much as the standard Medicare prescription drug coverage pays and is considered Creditable Coverage.

Because your existing coverage is, on average, at least as good as standard Medicare prescription drug coverage, you can keep this coverage and not pay a higher premium (a penalty) if you later decide to enroll in a Medicare prescription drug plan, as long as you later enroll within specific time periods.

You can enroll in a Medicare prescription drug plan when you first become eligible for Medicare. If you decide to wait to enroll in a Medicare prescription drug plan, you may enroll later, during Medicare Part D’s annual enrollment period, which runs each year from October 15 through December 7 but as a general rule, if you delay your enrollment in Medicare Part D after first becoming eligible to enroll, you may have to pay a higher premium (a penalty).

You should compare your current coverage, including which drugs are covered at what cost, with the coverage and cost of the plans offering Medicare prescription drug coverage in your area. See the Plan’s summary plan description for a summary of the Plan’s prescription drug coverage. If you don’t have a copy, you can get one by contacting Cokinos | Young at the phone number or address listed at the end of this section.

If you choose to enroll in a Medicare prescription drug plan and cancel your current Cokinos | Young prescription drug coverage, be aware that you and your dependents may not be able to get this coverage back. To regain coverage, you would have to re-enroll in the Plan, pursuant to the Plan’s eligibility and enrollment rules. You should review the Plan’s summary plan description to determine if and when you are allowed to add coverage.

If you cancel or lose your current coverage and do not have prescription drug coverage for 63 days or longer prior to enrolling in the Medicare prescription drug coverage, your monthly premium will be at least 1% per month greater for every month that you did not have coverage for as long as you have Medicare prescription drug coverage. For example, if nineteen months lapse without coverage, your premium will always be at least 19% higher than it would have been without the lapse in coverage.

For more information about this notice or your current prescription drug coverage:

Contact the Human Resources Department at 713-5355500.

NOTE: You will receive this notice annually and at other times in the future, such as before the next period you can enroll in Medicare prescription drug coverage and if this coverage changes. You may also request a copy.

For more information about your options under Medicare prescription drug coverage:

More detailed information about Medicare plans that offer prescription drug coverage is in the “Medicare & You” handbook. You will get a copy of the handbook in the mail every year from Medicare. You may also be contacted directly by Medicare prescription drug plans. For more information about Medicare prescription drug coverage:

„ Visit www.medicare.gov

„ Call your State Health Insurance Assistance Program (see the inside back cover of your copy of the “Medicare & You” handbook for their telephone number) for personalized help.

„ Call 1-800-MEDICARE (1-800-633-4227). TTY users should call 877-486-2048

If you have limited income and resources, extra help paying for Medicare prescription drug coverage is available. Information about this extra help is available from the Social Security Administration (SSA) online at www.socialsecurity. gov, or you can call them at 800-772-1213. TTY users should call 800-325-0778

Remember: Keep this Creditable Coverage notice. If you enroll in one of the new plans approved by Medicare which offer prescription drug coverage, you may be required to provide a copy of this notice when you join to show whether or not you have maintained creditable coverage and whether or not you are required to pay a higher premium (a penalty).

June 1, 2026

Cokinos | Young Human Resources 1221 Lamar, 16th Floor Houston TX 77010 713-535-5500

NOTICE OF HIPAA PRIVACY PRACTICES

THIS NOTICE OF PRIVACY PRACTICES DESCRIBES HOW MEDICAL INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN GET ACCESS TO THIS INFORMATION. PLEASE REVIEW IT CAREFULLY.

This Notice of Privacy Practices (the “Notice”) describes the legal obligations of Cokinos | Young’s Group Health Plan (the “Plan”) and your legal rights regarding your protected health information held by the Plan under the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the Health Information Technology for Economic and Clinical Health Act (HITECH Act). Among other things, this Notice describes how your protected health information may be used or disclosed to carry out treatment, payment, or health care operations, or for any other purposes that are permitted or required by law.

We are required to provide this Notice of Privacy Practices to you pursuant to HIPAA.

The HIPAA Privacy Rule protects only certain medical information known as “protected health information.” Generally, protected health information (PHI) is health information, including demographic information, collected from you or created or received by a health care provider, a health care clearinghouse, a health plan, or your employer on behalf of a group health plan, from which it is possible to individually identify you and that relates to:

1. Your past, present, or future physical or mental health or condition;

2. The provision of health care to you; or

3. The past, present, or future payment for the provision of health care to you.

I. Contact Information

If you have any questions about this Notice or about our privacy practices, and for any correspondence or requests related to the contents of this Notice, please contact:

Cokinos | Young Human Resources 1221 Lamar, 16th Floor

Houston TX 77010

713-535-5500

II. Effective Date

This Notice is effective February 15, 2026.

III. Our Responsibilities

We are required by law to:

1. maintain the privacy of your PHI;

2. provide you with certain rights with respect to your PHI;

3. provide you with a copy of this Notice of our legal duties and privacy practices with respect to your PHI; and 4. follow the terms of the Notice that is currently in effect.

We reserve the right to change the terms of this Notice and to make new provisions regarding your PHI that we maintain, as allowed or required by law. If we make any material change to this Notice, we will provide you with a copy of our revised Notice of Privacy Practices.

IV. How We May Use and Disclose Your PHI

Under the law, we may use or disclose your PHI under certain circumstances without your permission. The following categories describe the different ways that we may use and disclose your PHI. For each category of uses or disclosures we will explain what we mean and present some examples. Not every use or disclosure in a category will be listed. However, all of the ways we are permitted to use and disclose information will fall within one of the categories. Note that we will use and disclose PHI as described below unless otherwise prohibited or restricted by applicable state or other law, and that information can lose its protected status as PHI once re-disclosed by a recipient.

For Treatment. When and as appropriate, we may use or disclose medical information about you to facilitate medical treatment or services by health care providers. We may disclose medical information about you to providers, including doctors, nurses, technicians, medical students, or other hospital personnel who are involved in taking care of you. For example, we might disclose information about you with physicians who are treating you.

For Payment. We may use or disclose your protected health information to determine your eligibility for Plan benefits, to facilitate payment for the treatment and services you receive from health care providers, to determine benefit responsibility under the Plan, or to coordinate Plan coverage. For example, we may tell your health care provider about your medical history to determine whether a particular treatment is experimental, investigational, or medically necessary, or to determine whether the Plan will cover the treatment. We may also share your protected health information with a utilization review or precertification service provider. Likewise, we may share your protected health information with another entity to assist with the adjudication or subrogation of health claims or to another health plan to coordinate benefit payments.

For Health Care Operations. We may use and disclose your protected health information for other Plan operations. These uses and disclosures are necessary to run the Plan.

For example, we may use medical information in connection with conducting quality assessment and improvement activities; underwriting, premium rating, and other activities relating to Plan coverage; submitting claims for stop-loss (or excess-loss) coverage; conducting or arranging for medical review, legal services, audit services, and fraud and abuse detection programs; business planning and development such as cost management; and business management and general Plan administrative activities. However, we will not use your genetic information for underwriting purposes.

Substance Use Disorder (SUD) Treatment Information. Some of your health information may be part of a SUD patient record and subject to additional protections under federal law (42 CFR Part 2) governing confidentiality of SUD patient records.

If we receive or maintain any information about you from a SUD treatment program that is covered by 42 CFR Part 2 (a “Part 2 Program”) through a general consent you provide to the Part 2 Program to use and disclose the SUD patient record for purposes of treatment, payment or health care operations, we may use and disclose your SUD patient record for treatment, payment and health care operations purposes as described in this Notice. If we receive or maintain your SUD patient record through specific consent you provide to us or another third party, we will use and disclose your SUD patient record only as expressly permitted by you in your consent as provided to us. In no event will we use or disclose your SUD patient record, or testimony that describes the information contained in your SUD patient record, in any civil, criminal, administrative, or legislative proceedings by any Federal, State, or local authority, against you, unless authorized by your consent or the order of a court after it provides you notice of the court order.

To Business Associates. We may contract with individuals or entities known as Business Associates to perform various functions on our behalf or to provide certain types of services. In order to perform these functions or to provide these services, Business Associates will receive, create, maintain, transmit, use, and/or disclose your PHI, but only after they agree in writing with us to implement appropriate safeguards regarding your PHI. For example, we may disclose your PHI to a Business Associate to process your claims for Plan benefits or to provide support services, such as utilization management, pharmacy benefit management, or subrogation, but only after the Business Associate enters into a Business Associate contract with us.

Treatment Alternatives or Health-Related Benefits and Services. We may use and disclose your protected health

information to send you information about treatment alternatives or other health-related benefits and services that might be of interest to you.

As Required by Law. We will disclose your PHI when required to do so by federal, state, or local law. For example, we may disclose your PHI when required by national security laws or public health disclosure laws.

To Avert a Serious Threat to Health or Safety. We may use and disclose your PHI when necessary to prevent a serious threat to your health and safety, or the health and safety of the public or another person. Any disclosure, however, would only be to someone able to help prevent the threat. For example, we may disclose your PHI in a proceeding regarding the licensure of a physician.

To Plan Sponsors. For the purpose of administering the plan, we may disclose PHI to certain employees of the Employer. However, those employees will only use or disclose that information as necessary to perform plan administration functions or as otherwise required by HIPAA, unless you have authorized further disclosures. Your PHI cannot be used for employment purposes without your specific authorization.

V. Special Situations

In addition to the above, the following categories describe other possible ways that we may use and disclose your PHI without your specific authorization. For each category of uses or disclosures, we will explain what we mean and present some examples. Not every use or disclosure in a category will be listed. However, all of the ways we are permitted to use and disclose information will fall within one of the categories.

Organ and Tissue Donation. If you are an organ donor, we may release your PHI after your death to organizations that handle organ procurement or organ, eye, or tissue transplantation or to an organ donation bank, as necessary to facilitate organ or tissue donation and transplantation.

Military. If you are a member of the armed forces, we may release your PHI as required by military command authorities. We may also release PHI about foreign military personnel to the appropriate foreign military authority.

Workers’ Compensation. We may release your PHI for workers’ compensation or similar programs, but only as authorized by, and to the extent necessary to comply with, laws relating to workers’ compensation and similar programs that provide benefits for work-related injuries or illness.

Public Health Risks. We may disclose your PHI for public health activities. These activities generally include the following:

1. to prevent or control disease, injury, or disability;

2. to report births and deaths;

3. to report child abuse or neglect;

4. to report reactions to medications or problems with products;

5. to notify people of recalls of products they may be using;

6. to notify a person who may have been exposed to a disease or may be at risk for contracting or spreading a disease or condition;

7. to notify the appropriate government authority if we believe that a patient has been the victim of abuse, neglect, or domestic violence. We will only make this disclosure if you agree, or when required or authorized by law.

Health Oversight Activities. We may disclose your PHI to a health oversight agency for activities authorized by law. These oversight activities include, for example, audits, investigations, inspections, and licensure. These activities are necessary for the government to monitor the health care system, government programs, and compliance with civil rights laws.

Lawsuits and Disputes. If you are involved in a lawsuit or a dispute, we may disclose your PHI in response to a court or administrative order. We may also disclose your PHI in response to a subpoena, discovery request, or other lawful process by someone involved in a legal dispute, but only if efforts have been made to tell you about the request or to obtain a court or administrative order protecting the information requested.

Law Enforcement. We may disclose your PHI if asked to do so by a law-enforcement official.

1. in response to a court order, subpoena, warrant, summons, or similar process;

2. to identify or locate a suspect, fugitive, material witness, or missing person;

3. about the victim of a crime if, under certain limited circumstances, we are unable to obtain the victim’s agreement;

4. about a death that we believe may be the result of criminal conduct; and

5. about criminal conduct.

Coroners, Medical Examiners, and Funeral Directors. We may release PHI to a coroner or medical examiner. This may be necessary, for example, to identify a deceased person or determine the cause of death. We may also release medical information about patients to funeral directors, as necessary to carry out their duties.

National Security and Intelligence Activities. We may release your PHI to authorized federal officials for intelligence, counterintelligence, and other national security activities authorized by law.

Inmates. If you are an inmate of a correctional institution or are in the custody of a law-enforcement official, we may disclose your PHI to the correctional institution or lawenforcement official if necessary (1) for the institution to provide you with health care; (2) to protect your health and safety or the health and safety of others; or (3) for the safety and security of the correctional institution.

Research. We may disclose your PHI to researchers when:

1. The individual identifiers have been removed; or

2. When an institutional review board or privacy board has reviewed the research proposal and established protocols to ensure the privacy of the requested information and approves the research.

VI. Required Disclosures

The following is a description of disclosures of your PHI we are required to make.

Government Audits. We are required to disclose your PHI to the Secretary of the United States Department of Health and Human Services when the Secretary is investigating or determining our compliance with the HIPAA privacy rule.

Disclosures to You. When you request, we are required to disclose to you the portion of your PHI that contains medical records, billing records, and any other records used to make decisions regarding your health care benefits. We are also required, when requested, to provide you with an accounting of most disclosures of your PHI if the disclosure was for reasons other than for payment, treatment, or health care operations, and if the PHI was not disclosed pursuant to your individual authorization.

VII. Other Disclosures

Personal Representatives. We will disclose your PHI to individuals authorized by you, or to an individual designated as your personal representative, attorney-in-fact, etc., so long as you provide us with a written notice/authorization and any supporting documents (i.e., power of attorney).

Note: Under the HIPAA privacy rule, we do not have to disclose information to a personal representative if we have a reasonable belief that:

1. You have been, or may be, subject to domestic violence, abuse, or neglect by such person; or

2. Treating such person as your personal representative could endanger you; and

3. In the exercise of professional judgment, it is not in your best interest to treat the person as your personal representative.

Spouses and Other Family Members. With only limited exceptions, we will send all mail to the employee. This includes mail relating to the employee’s spouse and other family members who are covered under the Plan and includes mail with information on the use of Plan benefits by the employee’s spouse and other family members and information on the denial of any Plan benefits to the employee’s spouse and other family members. If a person covered under the Plan has requested Restrictions or Confidential Communications (see below under “Your Rights”), and if we have agreed to the request, we will send mail as provided by the request for Restrictions or Confidential Communications.

Authorizations. Other uses or disclosures of your PHI not described above will only be made with your written authorization. For example, in general and subject to specific conditions, we will not use or disclose your psychiatric notes; we will not use or disclose your PHI for marketing; and we will not sell your PHI, unless you give us a written authorization. You may revoke written authorizations at any time, so long as the revocation is in writing. Once we receive your written revocation, it will only be effective for future uses and disclosures. It will not be effective for any information that may have been used or disclosed in reliance upon the written authorization and prior to receiving your written revocation.

VIII. Your Rights

You have the following rights with respect to your PHI:

Right to Inspect and Copy. You have the right to inspect and copy certain PHI that may be used to make decisions about your Plan benefits. If the information you request is maintained electronically, and you request an electronic copy, we will provide a copy in the electronic form and format you request, if the information can be readily produced in that form and format; if the information cannot be readily produced in that form and format, we will work with you to come to an agreement on form and format. If we cannot agree on an electronic form and format, we will provide you with a paper copy.

To inspect and copy your PHI, you must submit your request in writing. If you request a copy of the information, we may charge a reasonable fee for the costs of copying, mailing, or other supplies associated with your request.

We may deny your request to inspect and copy in certain very limited circumstances. If you are denied access to your medical information, you may request that the denial be reviewed by submitting a written request.

Right to Amend. If you feel that the PHI we have about you is incorrect or incomplete, you may ask us to amend the information. You have the right to request an amendment for as long as the information is kept by or for the Plan.

To request an amendment, your request must be made in writing. In addition, you must provide a reason that supports your request.

We may deny your request for an amendment if it is not in writing or does not include a reason to support the request. In addition, we may deny your request if you ask us to amend information that:

1. is not part of the medical information kept by or for the Plan;

2. was not created by us, unless the person or entity that created the information is no longer available to make the amendment;

3. is not part of the information that you would be permitted to inspect and copy; or

4. is already accurate and complete.

If we deny your request, you have the right to file a statement of disagreement with us and any future disclosures of the disputed information will include your statement.

Right to an Accounting of Disclosures. You have the right to request an “accounting” of certain disclosures of your PHI. The accounting will not include (1) disclosures for purposes of treatment, payment, or health care operations; (2) disclosures made to you; (3) disclosures made pursuant to your authorization; (4) disclosures made to friends or family in your presence or because of an emergency; (5) disclosures for national security purposes; and (6) disclosures incidental to otherwise permissible disclosures.

To request this list or accounting of disclosures, you must submit your request in writing. Your request must state the time period you want the accounting to cover, which may not be longer than six years before the date of the request. Your request should indicate in what form you want the list (for example, paper or electronic). The first list you request within a 12-month period will be provided free of charge. For additional lists, we may charge you for the costs of providing the list. We will notify you of the cost involved and you may choose to withdraw or modify your request at that time before any costs are incurred.

Right to Request Restrictions. You have the right to request a restriction or limitation on your PHI that we use or disclose for treatment, payment, or health care operations. You also have the right to request a limit on your PHI that we disclose to someone who is involved in your care or the payment for your care, such as a family member or friend. For example, you could ask that we not use or disclose information about a surgery that you had.

Except as provided in the next paragraph, we are not required to agree to your request. However, if we do agree to the request, we will honor the restriction until you revoke it or we notify you.

We will comply with any restriction request if (1) except as otherwise required by law, the disclosure is to a health plan for purposes of carrying out payment or health care operations (and is not for purposes of carrying out treatment); and (2) the PHI pertains solely to a health care item or service for which the health care provider involved has been paid in full by you or another person.

To request restrictions, you must make your request in writing. In your request, you must tell us (1) what information you want to limit; (2) whether you want to limit our use, disclosure, or both; and (3) to whom you want the limits to apply-for example, disclosures to your spouse.

Right to Request Confidential Communications. You have the right to request that we communicate with you about medical matters in a certain way or at a certain location. For example, you can ask that we only contact you at work or by mail.

To request confidential communications, you must make your request in writing. We will not ask you the reason for your request. Your request must specify how or where you wish to be contacted. We will accommodate all reasonable requests.

Right to Be Notified of a Breach. You have the right to be notified in the event that we (or a Business Associate) discover a breach of unsecured PHI.

Right to a Paper Copy of This Notice. You have the right to a paper copy of this notice. You may ask us to give you a copy of this notice at any time. Even if you have agreed to receive this notice electronically, you are still entitled to a paper copy of this notice.

IX. Complaints

If you believe that your privacy rights have been violated, you may file a complaint with the Plan or with the Office for Civil Rights of the United States Department of Health and Human Services. To file a complaint with the Plan, contact the person listed in the Contact Information section of this Notice. All complaints must be submitted in writing.

You will not be penalized, or in any other way retaliated against, for filing a complaint with the Office for Civil Rights or with us.

PREMIUM ASSISTANCE UNDER MEDICAID AND THE CHILDREN’S HEALTH INSURANCE PROGRAM (CHIP)

If you or your children are eligible for Medicaid or CHIP and you’re eligible for health coverage from your employer, your state may have a premium assistance program that can help pay for coverage, using funds from their Medicaid or CHIP programs. If you or your children aren’t eligible for Medicaid or CHIP, you won’t be eligible for these premium assistance programs but you may be able to buy individual insurance coverage through the Health Insurance Marketplace. For more information, visit www.healthcare.gov

If you or your dependents are already enrolled in Medicaid or CHIP and you live in a State listed below, contact your State Medicaid or CHIP office to find out if premium assistance is available.

If you or your dependents are NOT currently enrolled in Medicaid or CHIP, and you think you or any of your dependents might be eligible for either of these programs, contact your State Medicaid or CHIP office or dial 1-877-KIDS NOW or www.insurekidsnow.gov to find out how to apply. If you qualify, ask your state if it has a program that might help you pay the premiums for an employer-sponsored plan.

If you or your dependents are eligible for premium assistance under Medicaid or CHIP, as well as eligible under your employer plan, your employer must allow you to enroll in your employer plan if you aren’t already enrolled. This is called a “special enrollment” opportunity, and you must request coverage within 60 days of being determined eligible for premium assistance. If you have questions about enrolling in your employer plan, contact the Department of Labor at www.askebsa.dol.gov or call 1-866-444-EBSA (3272).

If you live in one of the following States, you may be eligible for assistance paying your employer health plan premiums. The following list of States is current as of January 31, 2026. Contact your State for more information on eligibility.

California– Medicaid

Health Insurance Premium Payment (HIPP) Program Website: http://dhcs. ca.gov/hipp

Phone: 916-445-8322

Fax: 916-440-5676

Email: hipp@dhcs.ca.gov

New Jersey – Medicaid and CHIP

Medicaid Website: http://www.state.nj.us/humanservices/dmahs/clients/ medicaid/ Phone: 1-800-356-1561

CHIP Premium Assistance Phone: 609-631-2392

CHIP Website: http://www.njfamilycare.org/index.html

CHIP Phone: 1-800-701-0710 (TTY: 711)

New York – Medicaid

Website: https://www.health.ny.gov/health_care/medicaid/ Phone: 1-800-541-2831

Texas

– Medicaid

Website: https://www.hhs.texas.gov/services/financial/health-insurancepremium-payment-hipp-program

Phone: 1-800-440-0493

To see if any other States have added a premium assistance program since January 31, 2026 , or for more information on special enrollment rights, can contact either:

U.S. Department of Labor Employee Benefits Security Administration www.dol.gov/agencies/ebsa 1-866-444-EBSA (3272)

U.S. Department of Health and Human Services Centers for Medicare & Medicaid Services www.cms.hhs.gov 1-877-267-2323 , Menu Option 4, Ext. 61565

CONTINUATION OF COVERAGE RIGHTS UNDER COBRA

Under the Federal Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), if you are covered under the Cokinos | Young group health plan you and your eligible dependents may be entitled to continue your group health benefits coverage under the Cokinos | Young plan after you have left employment with the company. If you wish to elect COBRA coverage, contact your Human Resources Department for the applicable deadlines to elect coverage and pay the initial premium.

Plan Contact Information

Cokinos | Young Human Resources 1221 Lamar, 16th Floor Houston TX 77010 713-535-5500

YOUR RIGHTS AND PROTECTIONS AGAINST SURPRISE MEDICAL BILLS

When you get emergency care or get treated by an out-ofnetwork provider at an in-network hospital or ambulatory surgical center, you are protected from surprise billing or balance billing.

What is “balance billing” (sometimes called “surprise billing”)?

When you see a doctor or other health care provider, you may owe certain out-of-pocket costs, such as a copayment, coinsurance, and/or a deductible. You may have other costs or have to pay the entire bill if you see a provider or visit a health care facility that isn’t in your health plan’s network.

“Out-of-network” describes providers and facilities that have not signed a contract with your health plan. Out-of-network providers may be permitted to bill you for the difference between what your plan agreed to pay and the full amount charged for a service. This is called “balance billing.” This amount is likely more than in-network costs for the same service and might not count toward your annual out-ofpocket limit.

“Surprise billing” is an unexpected balance bill. This can happen when you can’t control who is involved in your care—like when you have an emergency or when you schedule a visit at an in-network facility but are unexpectedly treated by an out-of-network provider.

You are protected from balance billing for:

„ Emergency services – If you have an emergency medical condition and get emergency services from an outof-network provider or facility, the most the provider or facility may bill you is your plan’s in-network costsharing amount (such as copayments and coinsurance). You cannot be balance billed for these emergency services. This includes services you may get after you are in stable condition, unless you give written consent and give up your protections not to be balanced billed for these post-stabilization services.

„ Certain services at an in-network hospital or ambulatory surgical center – When you get services from an in-network hospital or ambulatory surgical center, certain providers there may be out-of-network. In these cases, the most those providers may bill you is your plan’s in-network cost-sharing amount. This applies to emergency medicine, anesthesia, pathology, radiology, laboratory, neonatology, assistant surgeon, hospitalist, or intensivist services. These providers cannot balance bill you and may not ask you to give up your protections not to be balance billed.

If you get other services at these in-network facilities, outof-network providers cannot balance bill you, unless you give written consent and give up your protections.

You are never required to give up your protections from balance billing. You also are not required to get care out-ofnetwork. You can choose a provider or facility in your plan’s network.

When balance billing is not allowed, you also have the following protections:

„ You are only responsible for paying your share of the cost (like the copayments, coinsurance, and deductibles that you would pay if the provider or facility was innetwork). Your health plan will pay out-of-network providers and facilities directly.

„ Your health plan generally must:

ƒ Cover emergency services without requiring you to get approval for services in advance (prior authorization).

ƒ Cover emergency services by out-of-network providers.

ƒ Base what you owe the provider or facility (costsharing) on what it would pay an in-network provider or facility and show that amount in your explanation of benefits.

ƒ Count any amount you pay for emergency services or out-of-network services toward your deductible and out-of-pocket limit.

If you believe you have been wrongly billed, you may contact your insurance provider. Visit www.cms.gov/nosurprises for more information about your rights under federal law.

NEW HEALTH INSURANCE MARKETPLACE COVERAGE OPTIONS AND YOUR HEALTH COVERAGE

PART A: General Information

Even if you are offered health coverage through your employment, you may have other coverage options through the Health Insurance Marketplace (“Marketplace”). To assist you as you evaluate options for you and your family, this notice provides some basic information about the Health Insurance Marketplace.

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 in your geographic area.

Can I Save Money on my Health Insurance Premiums in the Marketplace?

You may qualify to save money and lower your monthly premium and other out-of-pocket costs, but only if your employer does not offer coverage, or offers coverage that is not considered affordable for you and doesn’t meet certain minimum value standards (discussed below). The savings on your premium that you’re eligible for depends on your household income. You may also be eligible for a tax credit that lowers your costs.

Does Employment-Based Health Coverage Affect Eligibility for Premium Savings through the Marketplace?

Yes. If you have an offer of health coverage from your employer that is considered affordable for you and meets certain minimum value standards, you will not be eligible for a tax credit, or advance payment of the tax credit, for your Marketplace coverage and may wish to enroll in your employment-based health plan. However, you may be eligible for a tax credit, and advance payments of the 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 is considered affordable for you or meet minimum value standards. If your share of the premium cost of all plans offered to you through your employment is more than 9.12%1 of your annual household income, or if the coverage through your employment does not meet the “minimum value” standard set by the Affordable Care Act, you may be eligible for a tax credit, and advance payment of the credit, if you do not enroll in the employment-based health coverage. For family members of the employee, coverage is considered affordable if the employee’s cost of premiums for the lowest-cost plan that would cover all family members does not exceed 9.12% of the employee’s household income.1, 2

Note: If you purchase a health plan through the Marketplace instead of accepting health coverage offered through your employment, then you may lose access to whatever the employer contributes to the employment-based coverage. Also, this employer contribution -as well as your employee contribution to employment-based coverage- is generally excluded from income for federal and state income tax purposes. Your payments for coverage through the Marketplace are made on an after-tax basis. In addition, note that if the health coverage offered through your employment does not meet the affordability or minimum value standards, but you accept that coverage anyway, you will not be eligible for a tax credit. You should consider all of these factors in determining whether to purchase a health plan through the Marketplace.

When Can I Enroll in Health Insurance Coverage through the Marketplace?

You can enroll in a Marketplace health insurance plan during the annual Marketplace Open Enrollment Period. Open Enrollment varies by state but generally starts November 1 and continues through at least December 15.

Outside the annual Open Enrollment Period, you can sign up for health insurance if you qualify for a Special Enrollment Period. In general, you qualify for a Special Enrollment Period if you’ve had certain qualifying life events, such as getting married, having a baby, adopting a child, or losing eligibility for other health coverage. Depending on your Special Enrollment Period type, you may have 60 days before or 60 days following the qualifying life event to enroll in a Marketplace plan.

There is also a Marketplace Special Enrollment Period for individuals and their families who lose eligibility for Medicaid or Children’s Health Insurance Program (CHIP) coverage on or after March 31, 2023, through July 31, 2024. Since the onset of the nationwide COVID-19 public health emergency, state Medicaid and CHIP agencies generally have not terminated the enrollment of any Medicaid or CHIP beneficiary who was enrolled on or after March 18, 2020, through March 31, 2023. As state Medicaid and CHIP agencies resume regular eligibility and enrollment practices, many individuals may no longer be eligible for Medicaid or CHIP coverage starting as early as March 31, 2023. The U.S. Department of Health and Human Services is offering a temporary Marketplace Special Enrollment period to allow these individuals to enroll in Marketplace coverage.

Marketplace-eligible individuals who live in states served by HealthCare.gov and either- submit a new application or update an existing application on HealthCare.gov between

March 31, 2023 and July 31, 2024, and attest to a termination date of Medicaid or CHIP coverage within the same time period, are eligible for a 60-day Special Enrollment Period. That means that if you lose Medicaid or CHIP coverage between March 31, 2023, and July 31, 2024, you may be able to enroll in Marketplace coverage within 60 days of when you lost Medicaid or CHIP coverage. In addition, if you or your family members are enrolled in Medicaid or CHIP coverage, it is important to make sure that your contact information is up to date to make sure you get any information about changes to your eligibility. To learn more, visit www.HealthCare.gov or call the Marketplace Call Center at 1-800-318-2596 . TTY users can call 1-855-8894325

What about Alternatives to Marketplace Health Insurance Coverage?

If you or your family are eligible for coverage in an employment-based health plan (such as an employersponsored health plan), you or your family may also be eligible for a Special Enrollment Period to enroll in that health plan in certain circumstances, including if you or your dependents were enrolled in Medicaid or CHIP coverage and lost that coverage. Generally, you have 60 days after the loss of Medicaid or CHIP coverage to enroll in an employmentbased health plan, but if you and your family lost eligibility for Medicaid or CHIP coverage between March 31, 2023 and July 10, 2023, you can request this special enrollment in the employment-based health plan through September 8, 2023. Confirm the deadline with your employer or your employment-based health plan.

Alternatively, you can enroll in Medicaid or CHIP coverage at any time by filling out an application through the Marketplace or applying directly through your state Medicaid agency. Visit https://www.healthcare.gov/ medicaid-chip/getting-medicaid-chip/ for more details. How Can I Get More Information?

For more information about your coverage offered through your employment, please check your health plan’s summary plan description or contact Human Resources. The Marketplace can help you evaluate your coverage options, including your eligibility for coverage through the Marketplace and its cost. Please visit www.HealthCare. gov for more information, including an online application for health insurance coverage and contact information for a Health Insurance Marketplace in your area.

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: Cokinos | Young

5. Employer Address: Four Houston Center 1221 Lamar, 16th Floor Houston, TX 77010

7. City: Houston

4. Employer Identification Number (EIN): 76-0288148

6. Employer Phone Number: 713-535-5500

8. State: TX 9. ZIP Code: 77010

10. Who can we contact at this job?: Human Resources

11. Phone Number (if different from above):

713-535-5500

12. E-Mail Address: lleija@cokinoslaw.com

As your employer, we offer a health plan to all eligible employees (see the Eligibility section of this guide). This coverage meets the minimum value standard, and the cost of this coverage to you is intended to be affordable, based on employee wages.

1 Indexed annually; see https://www.irs.gov/pub/irs-drop/rp-22-34.pdf for 2023.

2 An employer-sponsored or other employment-based 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. For purposes of eligibility for the premium tax credit, to meet the “minimum value standard,” the health plan must also provide substantial coverage of both inpatient hospital services and physician services.

This brochure highlights the main features of the Cokinos | Young employee benefits program. It does not include all plan rules, details, limitations, and exclusions. The terms of your benefit plans are governed by legal documents, including insurance contracts. Should there be an inconsistency between this brochure and the legal plan documents, the plan documents are the final authority. Cokinos | Young reserves the right to change or discontinue its employee benefits plans anytime.