Giggling Otter - 2024 Benefits Guide

2024 EMPLOYEE BENEFITS GUIDE

WELCOME TO YOUR BENEFIT ENROLLMENT GUIDE 2024 - 2025 PLAN YEAR

Giggling Otter Enterprises, Inc. is proud to offer you a comprehensive benefits package for the upcoming plan year. This enrollment guide will assist you in determining the coverage levels that will provide you and your family with the protection that gives you peace of mind. We encourage you to take the time to review the enrollment guide prior to enrollment. The Open Enrollment period will begin on December 1 st and end on December 20 th . Keep in mind that the benefits you select during this enrollment will be effective January 1 st , 2024 and will continue through December 31 st , 2024.

Please note: This benefit guide contains the basic information about your benefits program. It does not cover every detail; but it does provide a general description of each benefit plan. Every effort has been made to ensure that the information is accurate. However, this guide is not an insurance policy. If there is any question as to coverage, benefit eligibility, or interpretation, the insurance contract and the Certificate of Coverage you receive from the insurance carrier will govern the administration of your benefits. If you would like additional or specific information, please contact the Human Resources Department.

Premiums for medical, dental and vision plans are all deducted on a pre-tax basis because they are covered under Section 125 of the Internal Revenue Code. Once you elect benefits you will not be approved to make changes to your election or drop coverage until the next Open Enrollment period, unless you have a qualifying event. About Deductions

Information Needed for Enrollment

In preparation of your enrollment, please have the following information readily available for you and your dependent(s):

• Date(s) of birth • Social Security Number(s): Mandatory • Full name, relationship, and Social Security Number(s) for Life Beneficiary(ies). (Beneficiaries must be at least 18 years old or you will be required to name a guardian for him/her.)

Eligibility Information

Qualifying Life Events

As an employee of Giggling Otter Enterprises, you may be eligible for enrollment in a variety of insurance products. Full-time employees may participate in the benefits package 90 days following date of hire. You may enroll your eligible dependents for coverage once you are eligible. Your eligible dependents include:

Qualifying events are events that cause an individual to lose his or her group health coverage. The type of qualifying event determines who the qualified beneficiaries are for that event and the period of time that a plan must offer continuation of coverage.

Qualifying events include:

• Marriage • Divorce or legal separation • Birth or adoption of a child • Death of spouse or dependent child • Change in employment status • Loss of other coverage • Entitlement to Medicare or Medicaid • Child turning 26 years old

• Your legal spouse • Your children up to age 26 (as identified in the plan document)

*Once your elections are effective, they will remain in effect through the plan year.

You must notify Human Resources within 30 days of the qualifying life event. Depending on the type of event, you may be asked to provide proof of the event. If you do not contact Human Resources within 30 days of the qualifying event, you will have to wait until the next annual enrollment period to make changes.

3 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

How to Enroll

Step 1: Creating your Employee Navigator Account

Welcome Email:

• You will receive a Welcome email from Employee Navigator • Click on the “Registration Link” in the email • Create an account with username and password of your choice

• Go to https://www.employeenavigator.com/benefits/Account/Register • Enter [First Name], then [Last Name] • Enter your Company Identifier [GOE] • PIN: Last four of your SSN • Enter your birthdate: MM/DD/YYY • Click “Next” to continue • When prompted, your username will be as follows: [First Name].[Last Name] Option 2:

Step 2: Complete HR Tasks

• Once your account is set up, you will be taken to your employee homepage.

• On the homepage, click the “Complete HR Tasks” to begin your new hire tasks first.

• The first few tasks require you to put in demographic information and e-sign for online acknowledgment.

T I P If you hit “Dismiss, complete later” you’ll be taken to your Home Page. You’ll still be able to start enrollments again by clicking “Start Enrollments”

Step 3: Benefit Elections

• To enroll dependents in a benefit, click the checkbox next to the dependent’s name under “Who am I enrolling?” If you do not click on their name(s), they will not get the insurance. • Below your dependents you can view your available plans and the cost per pay period. To elect a benefit, click Select Plan underneath the plan cost.

4 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Step 4: Forms

• If you have elected benefits that require a beneficiary designation, Primary Care Physician or completion of an Evidence of Insurability form, you will be prompted or required to complete.

Step 5: Review & Confirm Elections

• Review the benefits you selected on the enrollment summary page to make sure they are correct then click “Sign & Agree” to complete your enrollment. Print a summary of your elections for your records.

T I P If you miss a step you’ll see Enrollment Not Complete in the progress bar with the incomplete steps highlighted. Click on any incomplete steps in the drop down bar to complete them. ALL STEPS MUST BE COMPLETED! Step 6: HR Tasks (if applicable)

• To complete any required HR tasks, click “Start Tasks”. If your HR department has not assigned any tasks, you’re finished!

5 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Medical and Pharmacy Coverage

Giggling Otter Enterprises offers the following Medical plans through Aetna and offers “in and out-of-network” benefits.

Insurance Carrier:

Aetna Medical Insurance

Medical Plan:

$1,500 / 80% Copay Plan

$5,000 / 100% Copay Plan

In-Network: Office Visit Copay - Primary Care

$15

$35

Office Visit Copay - Specialist Care

$75

Deductible; then $75 Copay

Urgent Care Copay

$50

$75

Emergency Room Care

Deductible; then $500 Copay; then 20% Coinsurance

Deductible; then $500 Copay

Preventative Visit Copay

$0

$0

Diagnostic Testing (X-Ray / Blood Work)

Deductible; then 20% Coinsurance

Deductible; then 100% Coinsurance

Advanced Imaging

Deductible; then $250 Copay; then 20% Coinsurance

Deductible; then 100% Coinsurance

Plan Coinsurance

80%

100%

Employee Deductible

$1,500

$5,000

Family Deductible

$3,000

$10,000

Employee Out-of-Pocket Max

$6,500 (includes deductible)

$7,500 (includes deductible)

Family Out-of-Pocket Max

$13,000 (includes deductible)

$15,000 (includes deductible)

Inpatient Hospital

Deductible; then 20% Coinsurance

Deductible; then $250 Copay

Outpatient Hospital or Facility

Deductible; then 20% Coinsurance

Deductible; then $250 Copay

Out-of-Network: Plan Coinsurance

N/A

50%

Employee Deductible

N/A

$15,000

Family Deductible

N/A

$45,000

Employee Out-of-Pocket Max

N/A

$30,000

Family Out-of-Pocket Max

N/A

$90,000

Prescription Drugs: ( 30 Day Supply) Tier 1 - Generic

$2 / $15

$3 / $10

Tier 2 - Preferred

$85

$50

Tier 3 - Non-Preferred

$125

$80

Tier 4 - Specialty

Preferred - $275 / Non-Preferred - $575

20% up to $250

Employee Weekly Deduction Employee Only

$66.54

$42.66

$188.98

$134.81

Employee + Spouse

$173.67 $285.92

$123.27 $207.77

Employee + Child(ren)

Family

6 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Aetna MinuteClinic

Bringing quality care close to home The time for a solution that gives people more options to take control of their health and get the care they need — on their terms — is now.

Lower costs

Improve health

Boost satisfaction

High-quality care that’s convenient and reliable MinuteClinic ® makes it easy for your employees to get the care they need, when and where they need it. And now your employees can get access to all covered MinuteClinic services at no cost to them — not just preventive care. *

MinuteClinic is a walk-in clinic inside select CVS Pharmacy ® and Target stores and is the largest provider of retail health care in the United States — with over 1,100 locations in 33 states and the District of Columbia.

Open every day, including evenings. MinuteClinic offers both walk-in and scheduled appointment options.

MinuteClinic health care providers treat a variety of illnesses, injuries and conditions. They can also write prescriptions, when medically appropriate.

Contact your Aetna representative today to learn more.

7 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE Eligible members enrolled in high-deductible plans must meet their deductible. However, such services would be subject to negotiated contract rates. Once the deductible has been met, members will be able to access MinuteClinic services at no cost-share. Members in Aetna Whole Health ACO, APCN Plus, HMO and indemnity plans are not eligible for this benefit. Such members should refer to their benefit plan documents in order to determine coverage and applicable cost- share for walk-in clinic benefits and services, as applicable. Aetna and MinuteClinic, LLC (which either operates or provides certain management support services to MinuteClinic-branded walk-in clinics) are both within the CVS Health family. Aetna is not responsible or liable in any manner for services received at CVS MinuteClinic locations. For more information about Aetna plans, *Visit minuteclinic.com for age and service restrictions. This is for informational purposes only and is intended to be used only in connection with self-funded plans. It is not medical advice and is not intended to be a substitute for proper medical care provided by a physician. Information is believed to be accurate as of the production date; however, it is subject to change. Includes access to all covered services at MinuteClinic.

refer to aetna.com. ©2019 Aetna Inc.

91.03.206.1

Aetna Member Access

A new way of looking at health care

aetna.com

95.03.124.1 (3/19)

8 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Aetna Member Access Welcome to a simpler and easier way for members to manage their health plans

Members can set up an account today and manage benefits and more.

Search for care, doctors, procedures

Robert

Documents & Forms

Contact Us

Buscar proveedores

Home

Manage

Pharmacy

Stay Healthy

Family

Active plans

Quick tasks

Active

View Member ID cards

Medical Robert, Jack & 1 other

View coverage

Medical Christopher, Jack

Find a nearby urgent care

Assign a primary care physician

View coverage

Find a nearby ER

Dental All family members

View coverage

Spending to date Spending summary

Medical - in network

Vision Robert

View coverage

Deductible - $5,000

Other coverage All family members

View coverage

$3,000.00

$2,000.00

Spent

Remaining

Account balances

Out-of-pocket max - $10,000

Flex Spending Account

$2,091.84

Spent $3,000.00

Remaining $7,000.00

Health Savings Account

$11,302.98

What are deductibles, maximums and coinsurance? Right now your family pays 100% for all in-network medical services.

Spent $3,000.00

Remaining $7,000.00

Most recent Claims What are deductibles, maximums and coinsurance? Right now your family pays 100% for all in-network medical services.

Brookhaven Memorial Hospital Medical Center Inc, Patchogue

Unpaid $853.23

Dec 5

Robert

Unpaid $853.23

South Bedford Dental

Dec 4

Christopher

Dec 1 AT HOME Visit our member website at aetna.com . Robert South Bedford Dental Unpaid $853.23 Dec 2 Jack Comfort Dental Unpaid $853.23 Dec 3 Robert Wynkoop Imaging Center

ON THE GO Get the Aetna Health SM app by texting “ AETNA ” to 90156 for a link to download the app (message and data rates apply).*

Unpaid $853.23

View all claims

© 2018

Terms of Use

Privacy Center

Plan Disclosures

Nondiscrimination Notice

Accessibility Services

Contact Us

Copyright

Translation Assistance

Find and compare services • Search for facilities, procedures or medications • Find in-network providers accepting new patients • Estimate and compare costs

Manage benefits • Access your medical ID card whenever you need it • Track spending and progress toward deductibles • View and pay your claims

*Terms and Conditions: bit.ly/2nlJFYG. Privacy Policy: aetna.com/legal-notices/privacy.html. Aetna is the brand name used for products and services provided by one or more of the Aetna group of subsidiary companies, including Aetna Life Insurance Company and its affiliates (Aetna).

aetna.com

©2019 Aetna Inc. 95.03.124.1 (3/19)

9 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Aetna Access To Care

Aim high: Raise the bar on your health care

Aetna® health plans can help you raise the bar on your health and wellness goals. Get big opportunities for savings and support that fit your schedule, with programs that are part of your health plan. You can access easy-to-use in-person and online tools and resources. It’s what you need to stay happy, healthy and productive — in all parts of your life. You can access these programs and certain in-network services at low or no cost* under your medical and pharmacy plans.

Start today. Log in to your member website through Aet.Na/Health-Login. There, you can manage your benefits, connect with care, and view and pay claims.

*If the member is enrolled in a qualified high-deductible health plan, they can receive preventive services at no cost. To receive no-cost care on all covered non-preventive services, the member will first need to meet their deductible. Indemnity plans will apply the plan’s deductible and coinsurance for most services. Refer to plan documents for cost-sharing and additional plan details.

Aetna.com 1126755-01-01 (7/22)

10 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Aetna Access To Care

Access to care

MinuteClinic Your plan gives you access to covered MinuteClinic® services at no cost to you.* MinuteClinic is a clinic inside many select CVS Pharmacy,® CVS HealthHUB and Target® locations.** They’re open every day, even evenings and weekends. And now you can get care quickly from the comfort of your own home with virtual care visits any day of the week. If you’re in a qualified high-deductible health plan, you can get preventive care at no extra cost. And you’ll get lower-cost care for other covered minor illness and injury care at MinuteClinic. To receive no-cost care on all covered services, you will first need to meet your deductible. Find a MinuteClinic near you at CVS.com/MinuteClinic . Or log in to your Aetna Health SM app by going to Aet.Na/Health-App to set up an appointment. For a list of other providers in the network, log in to Aet.Na/Health-Login and use our search tool. Teladoc® You can connect directly with a board-certified doctor by phone or video through Teladoc. This service is best for general medical, dermatology or mental health visits at no cost to you. To start:

•Call 1-855-TELADOC (835-2362) •Visit Aet.Na/AFA-Tdoc •Download the Aetna Health app at Aet.Na/Health-App

*Includes select MinuteClinic services. Not all MinuteClinic services are covered. Please consult benefit documents to confirm which services are included. Members enrolled in qualified high-deductible health plans must meet their deductible before receiving covered non-preventive MinuteClinic services at no cost-share. However, such services are covered at negotiated contract rates. This benefit is not available in all states and on indemnity plans. Visit MinuteClinic.com for age and service restrictions. This is for informational purposes only and is intended to be used only in connection with self-funded plans. It is not medical advice and is not intended to be a substitute for proper medical care provided by a physician. **For a complete list of other participating providers, log in to your member site at Aetna.com and use our provider search tool.

11 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Aetna Access To Care

Mental well-being

Employee Assistance Program (Aetna Resources For Living SM ) You and your eligible household members can get help with all aspects of life, from emotional well-being, (stress management, work/life balance, depression, anxiety) to help with daily life (e.g., stress, care for children, older adults and pets). There’s even legal and financial help. You can seek personal help 24/7 with the Resources For Living mobile app. We’re here for you, 24/7. Give us a call at 1-866-326-7172, TTY: 711 . Or check out Aet.Na/AFA-RFL (Username: SGEAP Password: EAP).

Behavioral Telehealth/Virtual providers and services In addition to in-person counseling, these services offer another way to get help. You can

also choose between multiple providers. Check out Aet.Na/AFA-BH to get started.

Managing health

Aetna One® Essentials Your health — both physical and mental — is everything. Whether you’re managing an acute issue or dealing with other complex health challenges, our nurses can help. If you’re identified for care management, a nurse can work with you to set up a care plan, help you understand your benefits and answer your health questions. You can start using these resources today. Go to Aet.Na/Health-Login to log in to your member website or call the number on your member ID card. Enhanced Maternity Program Going through a maternity journey is unique for each person. So whether you need support for family planning or postpartum care, we’ll be right there as a trusted, reliable resource. To learn more and sign up, call us at 1-800-272-3531 (TTY: 711) weekdays from 8 AM to 7 PM ET. Or log in to your member website at Aetna.com and look under “Stay Healthy.” Diabetic Meter Program Looking for an easier way to monitor your levels? Here you go: We offer no-cost* meters to eligible plan members. Regular blood glucose testing is vital to successful diabetes management. That’s why your prescription plan includes this helpful program. Call the number on your member ID card to learn more. Order your new meter today by going to Aet.Na/AFA-DMP and filling out the form.

*Blood glucose meters are funded by the manufacturer. Choice of meters is subject to change. Meters will be shipped to members within 7 to 10 days of order. Additional requirements or limitations may apply.

12 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Aetna Access To Care

Wellness and discount programs

Attain by Aetna® app Attain® * helps you follow your own path to better health. It combines your unique health history with your wearable activity device. The result: personalized goals, ** achievable actions and motivating rewards. Download on the App Store® or Google Play.™ Or text “ATTAINAPP” to 37046 for a link to download (message and data rates may apply). *** Explore more at Aet.Na/AFA-Attain. Peerfit Peerfit helps you stay active with monthly credits † you can redeem for group fitness classes. These include virtual classes at any gym or fitness center that participates in the Peerfit network. Fitness classes include yoga, barre, CrossFit, kickboxing and more. Get active on your own terms with Peerfit. Visit Aet.Na/AFA-Peerfit. Wellness tools You can access a health assessment and online health programs to help you meet your goals. You choose the goals to work on and your pace. You can also get helpful details about procedures, conditions and treatments. To start using these tools, log in to your member website on Aet.Na/Health-Login. Discount program The Aetna Discount Program helps you save on health products and services. You’ll get discounts on things like eyewear, hearing exams, healthy lifestyle services and natural health offerings. To start, log in to your member website on Aet.Na/Health-Login. **Goals and suggested health actions should not replace your doctor’s advice. If you have a medical condition that prevents you from meeting your goals, or if your doctor advises you not to take part in physical activity, there may be an opportunity for you to earn the same rewards by different means. Please contact 1-866-820-3731 (TTY: 711). ***Terms and Conditions: Aet.na/2IyZvfc Privacy Policy: Aet.na/2GqxsuN. iPhone is a trademark of Apple Inc., registered in the U.S. and other countries. App Store is a service mark of Apple Inc. Google Play and Android are trademarks of Google LLC. † Employees are provided with 40 monthly credits that can be exchanged for classes from studios in the Peerfit network. Credits reset each month. The number of credits required per class varies based on studio and class type. DISCOUNT OFFERS ARE NOT INSURANCE. They are not benefits under your insurance plan. You get access to discounts off the regular charge on products and services offered by third party vendors and providers. Aetna makes no payment to the third parties — you are responsible for the full cost. Check any insurance plan benefits you have before using these discount offers, as those benefits may give you lower costs than these discounts. Peerfit, Inc., is an independent provider of fitness and wellness technologies, empowering individuals to live healthy and active lifestyles by making wellness accessible and enjoyable through the power of choice and community-driven motivation. Aetna Resources For Living SM is the brand name used for products and services offered through the Aetna group of companies. The EAP is administered by Aetna Behavioral Health, LLC; and in California, for Knox-Keene plans, by Aetna Health of California, Inc. and Health and Human Resources Center, Inc. All EAP calls are confidential, except as required by law. This material is for informational purposes only. It contains only a partial, general description of programs and services and does not constitute a contract. EAP instructors, educators and network participating providers are independent contractors and are neither agents nor employees of Aetna. Aetna does not direct, manage, oversee or control the individual services provided by these persons and does not assume any responsibility or liability for the services they provide and, therefore, cannot guarantee any results or outcomes. The availability of any particular provider cannot be guaranteed and is subject to change. Information is believed to be accurate as of the production date; however, it is subject to change. For more information about Aetna plans, refer to Aetna.com. Aetna, CVS Pharmacy® and MinuteClinic, LLC (which either operates or provides certain management support services to MinuteClinic-branded walk-in clinics) are part of the CVS Health® family of companies. Aetna Funding Advantage℠ plans are self-funded, meaning the benefits coverage is provided by the employer. Aetna Life Insurance Company provides administrative services to the employer. Not all services are covered. See plan documents for a complete description of benefits, exclusions and limitations of coverage. Aetna.com ©2022 Aetna Inc. 1126755-01-01 (7/22) *The Attain by Aetna® app is available now on the App Store or Google Play store. You need to be at least 18. You need a compatible iPhone® or Android™ device, and a compatible wearable device.

13 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Dental Coverage

Good dental care is critical to your overall well-being. With Aetna Dental Insurance, you can get the attention your teeth need - at a cost you can afford. To get the most from your benefits and reduce out-of-pocket costs, choose an in-network provider by utilizing our large national network. These providers have agreed to file your claims and uphold the highest quality standards. You can find in-network providers at aetna.com/find-a-dentist

Insurance Carrier:

Aetna Dental Insurance

Plan Type:

Passive PPO

Calendar Year Deductible

$50 Individual / $150 Family

Calendar Year Maximum

$1,500

Preventive Services

100%

Basic Services

80%

Major Services

50%

Out-of-Network Reimbursement Employee Weekly Deduction Employee Only

90th Percentile

$6.12

Employee + Spouse

$11.98

Employee + Child(ren)

$16.85

Family

$22.71

14 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Vision Coverage

You can help protect your eyesight by visiting an eye doctor regularly. Vision insurance includes an annual comprehensive eye exam with an eye care doctor. Taking care of your eyes today can lead to a better quality of life later. Seeing an in-network eye care provider can reduce your expenses with savings on frames, lenses, contacts, eye exams and more. You can find vision providers at aetna.com/find-vision

Insurance Carrier:

Aetna Vision Insurance

Plan Type:

Preferred Vision

In-Network $10 Copay $25 Copay $25 Copay

Out-of-Network $25 Reimbursement $10 Reimbursement $25 Reimbursement $55 Reimbursement

Exam Copay

Lenses - Single lined Lenses - Bifocal lined

Lenses - Trifocal

$25 Copay

$ 130 Allowance; then 20% off remaining balance $130 Allowance; then 15% off remaining balance

Frames

$65 Reimbursement

Elective Contact Lenses (in place of lenses & frame)

$90 Reimbursement

Medically Necessary Contact Lenses Frequency for Exam / Lenses / Frames

$0

$200 Reimbursement

12 months / 12 months / 24 months

Employee Weekly Deduction Employee Only

$1.39 $2.64 $2.78 $4.09

Employee + Spouse Employee + Child(ren)

Family

15 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Basic Life and AD&D Insurance Coverage

Giggling Otter Enterprises provides all Full Time employees with Basic Life and Accidental Death & Dismemberment at no cost to employees.

Insurance Carrier:

Sun Life Basic Life w/AD&D Insurance

Basic Life w/ AD&D

Eligibility Requirement

All Full Time Employees

Life Insurance Benefit

$15,000

Guarantee Issue

Yes

Accidental Death & Dismemberment Benefit (AD&D)

Same as Basic Life Amount

16 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Employee Benefit Assistants You Can Count on M ember C laims A dvocate

Giggling Otter Enterprises, Inc. provides you and your family members a complimentary member claims service to help with claims, billing, missing ID cards and more. give member claims advocate a call if : • You received a provider bill or EOB and feel the claim was processed incorrectly • You are at the doctor or pharmacy and having trouble with your coverage • You need to confirm if a provider is In-Network • You are missing your ID card Y ou can reach the M ember C laims A dvocate team by phone or email

Monday through Friday, 8:30 AM EST - 5:00 PM EST

Charlie McDaniel - cmcdaniel@yatesins.com Resa Carter - rcarter@yatesins.com (706) 323-1600

17 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Frequently Asked Questions

What is included in the Medical Out-of-Pocket maximum? What is included in the Pharmacy Out- of-Pocket maximum? The Medical Out-of-Pocket maximum is the maximum amount a member must pay during the policy year for covered essential health benefits. The OOP includes a member’s deductible and any coinsurance member responsibility. The Pharmacy OOP includes only pharmacy co-pays. The Medical OOP does NOT include monthly premiums, or billing from out-of-network providers. What is an in-network vs out-of-network provider? Aetna contracts with a wide range of doctors, as well as specialists, hospitals, labs, radiology facilities and pharmacies. These are the providers that are considered “in your network”. Specifically, each of these providers has agreed to accept Aetna’s contracted rate for your medical care and services rendered. The contracted rate includes both Aetna’s share of the cost, and the member’s. Your share may be in the form of a co-payment, deductible, or co-insurance. For example, Aetna’s contracted rate for a primary care visit might be $125. The Plan has a $25 co-payment for the visit; the member will pay $25 of the cost and your insurance plan will pay the remaining $100. An “out-of-network” provider is a medical doctor or facility that is not in contract with Aetna. This means that the provider may charge members higher rates for medical services and care, outside of the standard “in-network” rates. For example, a out-of- network provider may charge $200 for a primary care visit. Aetna may pay an adjustment of an out-of-network benefit of $80 dollars to the provider, so the member may be balance-billed for the remaining $120 cost of the visit. When can I change my beneficiary information for my Basic Life Insurance? Any time! It is important that all beneficiary information be kept up-to-date. You may need to change it after a marriage, divorce, or birth of a child. You can go into Employee Navigator at anytime to update your beneficiary.

Term

Definition

The “per visit” co-pay cost for a primary care or standard network doctor.

Network Office Visit (PCP)

Specialist Office Visit

The “per visit” co-pay cost for a specialized doctor (cardiologist, OB/GYN, orthopedic, gastrointestinal, etc.) The amount of money a member owes for any In-network health care services before co-insurance coverage begins. These are generally services that are NOT covered under a standard co-pay (inpatient surgery, outpatient surgery, MRI, etc.) Deductibles run on a calendar year basis. After any applicable deductible is met, the remaining cost of any in-network health care service is divided between the insurance carrier and the member. A 70% / 30% network co-insurance would divide the cost of a service with 70% paid by the insurance carrier and 30% paid by the member. These are generally services that are NOT covered under a standard co-pay (inpatient surgery, outpatient surgery, MRI, etc.) The maximum amount a member must pay during the policy year for covered essential health benefits. The OOP includes a member’s deductible, any co-insurance member responsibility, primary care and specialist office visit co-pays, ER or Urgent Care co-pays, and prescription co-pays / costs. The OOP does NOT include monthly premiums, billing from out-of-network providers, or spending for non-essential health benefits. The cost of a one month supply of a prescription drug. All covered drugs are designated into tiered levels based on drug usage, cost, and clinical effectiveness. Tier 1 usually includes generics, while Tier 2 generally includes preferred brand name medications. Tier 3 typically includes non-preferred brand name medications, Tier 4 usually includes higher cost drugs and Specialty Drugs are covered under a separate tier.

Network Deductible

Co-Insurance

Network Out-of-Pocket Maximum (OOP)

Prescription Drug Tiers and Monthly Co-Pays

18 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Legal Notices

Medicaid and the Children’s Health Insurance Program (CHIP) Offer Free or Low-Cost Health Coverage to Children and Families 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, 2022. Contact your State for more information on eligibility –

ALABAMA - Medicaid Website: http://myalhipp.com/ Phone: 1-855-692-5447 ALASKA - Medicaid The AK Health Insurance Premium Payment Program Website: http://myakhipp.com/ Phone: 1-866-251-4861 Email: Customer Service@MyAKHIPP.com Medicaid Eligibility: http://dhss.alaska.gov/dpa/Pages/medicaid/default. aspx ARKANSAS - Medicaid Website: http://myarhipp.com/ Phone: 1-855-MyARHIPP (855-692-7447) COLORADO - Medicaid Website: http://www.colorado.gov/hcpf Customer Contact Center: 1-800-221-3943 KANSAS - Medicaid Website: http://www.kdheks.gov/hcf/ Phone: 1-785-296-3512 KENTUCKY - Medicaid Website: http://chfs.ky.gov/dms/default.htm Phone: 1-800-635-2570 LOUSIANA - Medicaid Website: http://dhh.louisiana.gov/index.cfm/ subhome/l/n/331 Phone: 1-888-695-2447

FLORIDA - Medicaid Website: http://flmedicaidtplrecovery.com/hipp/ Phone: 1-877-357-3268 GEORGIA - Medicaid Website: http://dch.georgia.gov/medicaid - click on Health Insurance Premium Payment (HIPP) Phone: 404-656-4507 INDIANA - Medicaid Healthy Indiana Plan for Low-Income Adults 19-64 Website: http://www.hip.in.gov Phone: 1-877-438-4479 All other Medicaid Website: http://www.indianamedicaid.com Phone: 1-800-403-0864 IOWA - Medicaid Website: http://www.dhs.state.ia.us/hipp/ Phone: 1-888-346-9562 MAINE - Medicaid Website: http://maine.gov/dhhs/ofi/public-assistance/ index.html Phone: 1-800-442-6003 TTY: Maine relay 711

MASSACHUSETTS - Medicaid and CHIP Website: http://www.mass.gov/MassHealth

Phone: 1-800-462-1120 MINNESOTA - Medicaid Website: http://mn.gov/dhs/ma/ Phone: 1-800-657-3739

19 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Legal Notices

MISSOURI - Medicaid Website: http://www.dss.mo.gov/mhd/participants/pages/hipp.htm

RHODE ISLAND - Medicaid Website: http://www.eohhs.ri.gov/ Phone: 401-462-5300 SOUTH CAROLINA - Medicaid Website: http://www.scdhhs.gov Phone: 1-888-549-0820 SOUTH DAKOTA - Medicaid

Phone: 573-751-2005 MONTANA - Medicaid Website: http://dphhs.mt.gov/ MontanaHealthcarePrograms/HIPP

Phone: 1-800-694-3084 NEBRASKA - Medicaid

Website: http://www.dhhs.ne.gov/Children_Family_ Services/AccessNebraska/Pages/accessnebraska_ index.aspx Phone: 1-855-632-7633 NEVADA - Medicaid Website: http://dwss.nv.gov/ Phone: 1-800-992-0900 NEW HAMPSHIRE - Medicaid Website: http://www.dhhs.nh.gov/oii/documents/hippapp.pdf Phone: 603-271-5218 NEW JERSEY - Medicaid and CHIP Medicaid Website: http://www.state.nj.us/humanservices/dmahs/clients/ medicaid/ Medicaid Phone: 609-631-2392 CHIP Website: http://www.njfamilycare.org/index.html CHIP Phone: 1-800-701-0710 NEW YORK - Medicaid Website: http://www.nyhealth.gov/health_care/medicaid/ Phone: 1-800-541-2831 NORTH CAROLINA - Medicaid Website: http://www.ncdhhs.gov/dma Phone: 919-855-4100 NORTH DAKOTA - Medicaid Website: http://www.nd.gov/dhs/services/medicalserv/medicaid/ Phone: 1-844-854-4825 OKLAHOMA - Medicaid and CHIP Website: http://www.insureoklahoma.org Phone: 1-888-365-3742 OREGON - Medicaid Website: http://healthcare.oregon.gov/Pages/index.aspx http://oregonhealthcare.gov/index-es.html Phone: 1-800-699-9075 PENNSYLVANIA - Medicaid Website: http://www.dhs.pa.gov/hipp Phone: 1-800-692-7462

Website: http://dss.sd.gov Phone: 1-888-828-0059 TEXAS - Medicaid Website: http://www.dhs.state.ia.us/hipp/ Phone: 1-888-346-9562 UTAH - Medicaid and CHIP Medicaid Website: http://health.utah.gov/medicaid CHIP Website: http://health.utah.gov/chip

Phone: 1-877-543-7669 VERMONT - Medicaid Website: http://www.greenmountaincare.org Phone: 1-800-250-8427 VIRGINIA - Medicaid and CHIP Medicaid & CHIP Website: http://www.coverva.org/programs_premi- um_assistance.cfm Medicaid Phone: 1-800-432-5924 CHIP Phone: 1-855-242-8282 WASHINGTON - Medicaid Website: http://www.hca.wa.gov/free-or-low-costhealth-care/pro- gram-administration/premiumpayment- program Phone: 1-800-562-3022 ext. 15473 WEST VIRGINIA - Medicaid Website: http://www.dhhr.wv.gov/bms/Medicaid%20Expansion/Pages/ default.aspx Phone: 1-877-598-5820, HMS Third Party Liability WISCONSIN - Medicaid and CHIP Website: http://www.dhs.wisconsin.gov/publications/p1/p10095.pdf

Phone: 1-800-362-3002 WYOMING - Medicaid Website: http://wyequalitycare.acs-inc.com/ Phone: 307-777-7531

To see if any more States have added a premium assistance program since January 31, 2022, or for more information on special enrollment rights, you can contact either:

U.S. Department of Labor Employee Benefits Security Administration www.dol.gov/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

20 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Legal Notices

Important Notices about Medical Coverage

HIPAA Special Enrollment Rights If you are declining enrollment for yourself or your dependents (including your spouse) because of other health insurance or group health plan coverage, you may be able to enroll yourself or your dependents in this plan if you or your dependents lose eligibility for that other coverage (or if the employer stops contributing towards your or your dependents’ other coverage). However, you must request enrollment within 30 days after your or your dependents’ other coverage ends (or after the employer stops contributing toward the other coverage). In addition, if you have a new dependent as result of marriage, birth, adoption, or placement for adoption, you may be able to enroll yourself and your dependents. However, you must enroll within 30 days after the marriage, birth, adoption, or placement for adoption. Effective April 1, 2009 special enrollment rights also exist in the following circumstances: • If you or your dependents experience a loss of eligibility for Medicaid or your State Children’s Health Insurance Program (SCHIP) coverage; or • If you or your dependents become eligible for premium assistance under an optional state of Medicaid or SCHIP program that would pay the employee’s portion of the health insurance premium. NOTE: In the two above listed circumstances only, you or your dependents will have sixty (60) days to request special enrollment in the group health plan coverage. An individual must request this special enrollment within sixty (60) days of the loss of coverage described at bullet one, and within sixty (60) days of when eligibility is determined as described in bullet two. Women’s Health and Cancer Rights Act of 1998 Annual Notice If you have had or are going to have a mastectomy, you may be entitled to certain benefits under the Women’s Health and Cancer Rights Act of 1998 (WHCRA). For individuals receiving mastectomy-related benefits, coverage will be provided in a manner determined in consultation with the attending physician and the patient, for 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; prostheses; and treatment of physical complications of the mastectomy, including lymphedema.

These benefits will be provided subject to the same deductibles and co-insurance applicable to other medical and surgical benefits provided under this plan. Our plan complies with these requirements. Benefits for these items generally are compatible to those provided under our plan for similar types of medical services and supplies. Of course, the extent to which any of these items is appropriate following mastectomy is a matter to be determined by consultation between the attending physician and the patient. Our plan neither imposes penalties (for example, reducing or limiting reimbursements) nor provides incentives to induce attending providers to provide care inconsistent with these requirements. If you would like more information on WHCRA benefits, call Yates LLC at (706) 323-1600.

Paperwork Reduction Act Statement

According to the Paperwork Reduction Act of 1995 (Pub. L. 104-13) (PRA), no persons are required to respond to a collection of information unless such collection displays a valid Office of Management and budget (OMB) control number. The Department notes that a Federal agency cannot conduct or sponsor a collection of information unless it is approved by OMB under the PRA, and displays a currently valid OMB control number, and the public is not required to respond to a collection of information unless it displays a currently valid OMB control number. See 44 U.S.C. 3507. Also, not withstanding any other provisions of law, no person shall be subject to penalty for failing to comply with a collection of information if the collection of information does not display a currently valid OMB control number. See 44 U.S.C. 3512. The public reporting burden for this collection of information is estimated to average approximately seven minutes per respondent. Interested parties are encouraged to send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to the U.S. Department of Labor, Employee Benefits Security Administration, Office of Policy and Research, Attention: PRA Clearance Officer, 200 Constitution Avenue, N.W., Room N-5718, Washington, DC 20210 or email ebsa.opr@dol.gov and reference the OMB Control Number 1210-0137.

21 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

Medicare Part D

Medicare Part D Notice of Creditable Coverage Please read this notice carefully and keep it where you can find it. This notice has information about your current prescription drug coverage with Giggling Otter Enterprises, Inc and about your options under Medicare’s prescription drug coverage. This information can help you decide whether or not you want to join a Medicare drug plan. If you are considering joining, you should compare your current coverage, including which drugs are covered at what cost, with the coverage and costs of the plans offering Medicare prescription drug coverage in your area. Information about where you can get help to make decisions about your prescription drug coverage is at the end of this notice. There are two important things you need to know about your currant coverage and Medicare’s prescription drug coverage: 1. Medicare prescription drug coverage became available in 2006 to everyone with Medicare. You can get this coverage if you join a Medicare Prescription Drug Plan or join a Medicare Advantage Plan (like an HMO or PPO) that offers prescription drug coverage. All Medicare 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. Giggling Otter Enterprises, Inc has determined that the prescription drug coverage offered by Aetna plans are on average for all plan participants, expected to pay out as much as standard Medicare prescription drug coverage pays and is therefore considered Creditable Coverage. Because your existing coverage is Creditable Coverage, you can keep this coverage and not pay a higher premium (a penalty) if you later decide to join a Medicare drug plan. When Can You Join a Medicare Drug Plan? You can join a Medicare drug plan when you first become eligible for Medicare and each year from October 15th through December 7th. However, if you lose your current creditable prescription drug coverage, through no fault of your own, you will also be eligible for a two (2) month Special Enrollment Period (SEP) to join a Medicare drug plan. What Happens to Your Current Coverage if You Join a Medicare Drug Plan? If you decide to join a Medicare drug plan, your current Giggling Otter Enterprises, Inc coverage may or may not be affected. See pages 7-9 of the CMS Disclosure of Creditable Coverage to Medicare Part D Eligible Individuals Guidance (available at https://www.cms.hhs.gov/Creditable Coverage/ ), which outlines the prescription drug plan provisions / options that Medicare eligible individuals may have available to them when they become eligible for Medicare Part D. If you do decide to join a Medicare drug plan and drop your current Giggling Otter Enterprises, Inc coverage, be aware that you and your dependents may or may not be able to get this coverage back.

When Will You Pay a Higher Premium (Penalty) to Join a Medicare Drug Plan? You should also know that if you drop or lose your current coverage with Giggling Otter Enterprises, Inc and don’t join a Medicare drug plan within 63 continuous days after your current coverage ends, you may pay a higher premium (a penalty) to join a Medicare drug plan later. If you go 63 continuous days or longer without a creditable prescription drug coverage, your monthly premium may go up by at least 1% of the Medicare base beneficiary premium per month for every month that you did not have that coverage. For example, if you go nineteen months without creditable coverage, your premium may consistently be at least 19% higher than the Medicare base beneficiary premium. You may have to pay this higher premium (a penalty) as long as you have Medicare prescription drug coverage. In addition, you may have to wait until the following October to join. For further information, call Yates LLC at (706) 323-1600. NOTE: You’ll get this notice each year. You will also get it before the next period you can join a Medicare drug plan, and if this coverage through Giggling Otter Enterprises, Inc changes. You may also request a copy of this notice at any time. More detailed information about Medicare plans that offer prescription drug coverage is in the “Medicare & You” handbook. You’ll get a copy of the handbook in the mail every year from Medicare. You may also be contacted directly by Medicare drug plans. For more information about Medicare prescription drug coverage: Medicare Part D Notice of Creditable Coverage, cont. 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 1-877-486-2048. If you have limited income and resources, extra help paying for Medicare prescription drug coverage is available. For information about this extra help, visit Social Security on the web at www.socialsecurity. gov , or call them at 1-800-772- 1213 (TTY 1-800-325-0778). Remember: Keep this Creditable Coverage notice. If you decide to join one of the Medicare drug plans, 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, therefore, whether or not you are required to pay a higher premium.

22 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

COBRA

What is COBRA continuation health coverage? The Consolidated Omnibus Budget Reconciliation Act (COBRA) health benefit provisions amend the Employee Retirement Income Security Act, the Internal Revenue Code and the Public Health Service Act to require group health plans to provide a temporary continuation of group health coverage that otherwise might be terminated. What does COBRA do? COBRA requires continuation coverage to be offered to covered employees, their spouses, former spouses, and dependent children when group health coverage would otherwise be lost due to certain specific events. COBRA continuation coverage is often more expensive than the amount that active employees are required to pay for group health coverage, since the employer usually pays part of the cost of employees’ coverage and all of that cost can be charged to individuals receiving continuation coverage. What group health plans are subject to COBRA? The law generally applies to all group health plans maintained by private-sector employers with 20 or more employees, or by state or local governments. The law does not apply to plans sponsored by the Federal Government or by churches and certain church-related organizations. In addition, many states have laws similar to COBRA, including those that apply to health insurers of employers with less than 20 employees (sometimes called mini-COBRA). Check with your state insurance commissioner’s office to see if such coverage is available to you. Who is entitled to continuation coverage under COBRA? In order to be entitled to elect COBRA continuation coverage, your group health plan must be covered by COBRA; a qualifying event must occur; and you must be a qualified beneficiary for that event. Plan Coverage COBRA covers group health plans sponsored by an employer (private-sector or state/local government) that employed at least 20 employees on more than 50 percent of its typical business days in the previous calendar year. Both full-and part-time employees are counted to determine whether a plan is subject to COBRA. Each part-time employee counts as a fraction of a full-time employee, with the fraction equal to the number of hours that the part-time employee worked divided by the hours an employee must work to be considered full time. Qualified Beneficiaries A qualified beneficiary is an individual covered by a group health plan on the day before a qualifying event occurred that caused him or her to lose coverage. Only certain individuals can become qualified beneficiaries due to a qualifying event, and the type of qualifying event determines who can become a qualified beneficiary when it happens. A qualified beneficiary must be a covered employee, the employee’s spouse or former

spouse, or the employee’s dependent child. In certain cases involving the bankruptcy of the employer sponsoring the plan, a retired employee, the retired employee’s spouse or former spouse, and the retired employee’s dependent children may be qualified beneficiaries. In addition, any child born to or placed for adoption with a covered employee during a period of continuation coverage is automatically considered a qualified beneficiary. An employer’s agents, independent contractors, and directors who participate in the group health plan may also be qualified beneficiaries. Are there alternatives for health coverage other than COBRA? If you become entitled to elect COBRA continuation coverage when you otherwise would lose group health coverage under a group health plan, you should consider all options you may have to get other health coverage before you make your decision. There may be more affordable or more generous coverage options for you and your family through other group health plan coverage (such as a spouse’s plan), the Health Insurance Marketplace, or Medicaid. If you become entitled to elect COBRA continuation coverage when you otherwise would lose group health coverage under a group health plan, you should consider all options you may have to get other health coverage before you make your decision. There may be more affordable or more generous coverage options for you and your family through other group health plan coverage (such as a spouse’s plan), the Health Insurance Marketplace, or Medicaid. Under the Health Insurance Portability and Accountability Act (HIPAA), if you or your dependents are losing eligibility for group health coverage, including eligibility for continuation coverage, you may have a right to special enroll (enroll without waiting until the next open season for enrollment) in other group health coverage. For example, an employee losing eligibility for group health coverage may be able to special enroll in a spouse’s plan. A dependent losing eligibility for group health coverage may be able to enroll in a different parent’s group health plan. To have a special enrollment opportunity, you or your dependent must have had other health coverage when you previously declined coverage in the plan in which you now want to enroll. You must request special enrollment within 30 days from the loss of your job-based coverage. Losing your job-based coverage is also a special enrollment event in the Health Insurance Marketplace). The Marketplace offers “one-stop shopping” to find and compare private health insurance options. In the Marketplace, you could be eligible for a tax credit that lowers your monthly premiums and cost- sharing reductions (amounts that lower your out-of-pocket costs for deductibles, coinsurance and co-payments), and you can see what your premium, deductibles, and out-of-pocket costs will be before you make a decision to enroll.

23 GIGGLING OTTER ENTERPRISES, INC. 2024 BENEFITS GUIDE

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