Make contributions. In 2026, the limits on total contributions to your account are:

• Up to $4,400 for single coverage.
• Up to $8,750 for all other coverage levels.
• If you are age 55 or older (or turn age 55 in 2026), you may contribute an additional $1,000 (also known as catch-up contributions).

Never pay taxes. Contributions are made from your paycheck on a pretax basis, and the money will never be taxed when used for eligible expenses.

It’s your money. Unused money can be carried over each year and invested for the future – with the potential to gain interest or earnings tax-free. You can even take it with you if you leave FreshRealm or retire.

Note: FreshRealm makes contributions on the employee’s behalf by participating in the Cigna Wellness Solution program.

• Elects medical coverage for the Cigna Basic HSA Plan or Cigna Premium HSA Plan.
• Are not covered under another medical plan such as Medicare, Tricare or a spouse’s medical plan (not an HDHP) which provides similar coverage; and,
• Cannot be claimed as a dependent on another person’s insurance policy or tax return.

Note: HSA contribution limits are subject to change annually as determined by the IRS.

• You are ineligible to participate in the Medical FSA if you elect the Cigna Basic HSA Plan or Cigna Premium HSA Plan.
• You have access to the entire amount of money you set aside for the plan year on the first day of the plan.
• “Use it or lose it” – Forfeit any money remaining in the account at the end of the plan year. $660 Rollover Feature, grace period or run out period applicable.
• You will receive a debit card that can be used at your doctor’s office or pharmacy for qualified expenses at the point of sale, or pay out-of-pocket and submit a claim form for reimbursement.
• The maximum amount you can contribute in 2026 is $3,300.

• If you are enrolled in the Cigna Basic HSA Plan or Cigna Premium HSA Plan, you can enroll in a Limited-Purpose Healthcare Flexible Spending Account.
• Supplement your HSA savings with a Limited Purpose FSA to pay for eligible dental and vision expenses.
• Once you meet your medical plan’s deductible, you can also use your Limited Purpose FSA for eligible medical expenses.
• The maximum amount you can contribute in 2026 is $3,300.

• Use pre-tax income for dependent care for children up to age 13 or adult dependents who are being cared for while you or your spouse are working or seeking employment.
• Eligible dependents could also include a spouse or other IRS dependent who is mentally or physically disabled.
• Eligible expenses include daycare and at-home elder care services. Ineligible expenses include tuition for kindergarten or private schools, sports camps, or overnight camps.
• The maximum amount you can contribute in 2026 is $7,500.

FreshRealm provides full-time employees with Life and AD&D insurance through Prudential and pays the full cost of this benefit. Employees are auto-enrolled in this coverage.

• Hourly Life and AD&D: Flat $35,000
• Salaried Life and AD&D: 2x base annual earnings, to a max of $500,000

Supplemental Life and AD&D insurance is available for you to purchase to supplement your employer-paid Basic Life benefit.

• Employee Life and AD&D Benefit: In increments of $10,000 up to a max of $500,000, not to exceed 5x your earnings
• Spouse Life and AD&D Benefit: In increments of $5,000 up to a max of $100,000, not to exceed 50% of employee elected amount
• Child(ren) Life Benefit: Up to $10,000; not to exceed 50% of employee elected amount

Eligibility: If you are at least 21 years of age and have completed three months of service with the company, you will be eligible to begin participating in the 401(k) plan on the first of the month following.

Contributions: There are two ways you can contribute to the 401(k) Plan, and you can change your contribution at any time:

• Traditional – Contributions are taken pretax, which means they are not taxable to you until they are withdrawn from the Plan.
• Roth – Contributions are taken post-tax, which means the withdrawals in retirement are tax-free.

Company Match: FreshRealm matches 100% of the first 3% you defer ($1 for $1 up to 3% of pay) and 50% on the next 2% of eligible wages.

Vesting: You are always 100% vested in the contributions you defer to the Plan. Employer matching contributions are immediately vested.

For 2026, the most you can contribute to a Roth or Traditional 401(k) (or a combination of the two) is $23,500.

If you are age 50 or older, you may defer an additional $7,500 in 2026 (known Catch-Up Contributions) for a total maximum of $31,000.