PR - 4.2024 Employee Benefits Guide (FINAL)

At Party Rental, we know how important it is to have good, affordable health insurance. We offer competitive benefits that can provide protection, peace of mind and savings. Benefits elected at this time will be in effect from April 1, 2024 through March 31, 2025.

2024 OPEN ENROLLMENT

WHAT’S CHANGING? x Your medical and dental payroll deductions will slightly change. x There will be a few medical plan design improvements to our two medical plans. x Our dental plan carrier will change from MetLife to United HealthCare.

WHAT’S STAYING THE SAME? x We are not changing our Flexible Spending Account carrier nor our Voluntary Life/AD&D and Disability carrier. IMPORTANT NOTICE: x The medical and dental deductibles and out of pocket maximums will continue to refresh each January 1st. x Flexible Spending Accounts' enrollment will also remain on a calendar year basis. We will have a separate open enrollment for the FSA in the Fall of 2024 so at this time, you will not be able to enroll or make changes to the FSA. Open enrollment will take place from March 13th - March 20th, This will be a passive enrollment for medical, dental, and vision. The benefit and you are enrolled in as of today will be carried forward to April 1, 2024, unless you make changes to election. This guide provides a general overview of your benefit choices to help you select the coverage that is right for you. Every effort has been made to ensure the accuracy of the information presented. However in the event of any discrepancies, your actual coverage will be determined by the legal plan documents that govern the respective coverage. Meaning, your medical and dental deductible will reset again on January 1, 2025. x The dental benefit annual maximum will also reset again on January 1, 2025

Contents Employee Eligibility

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Benefit Information 4 Enrollment Procedure 5 Medical Benefits 6-7 Medical Benefits Information 8 Medical Virtual Care 9 Oxford Extras 10-11 Dental Benefits 12-13 Vision Benefits 14 Employee Contributions 15 Flexible Spending Account 16-17 Voluntary Life & AD&D 18 Short-Term Disability 19 Long-Term Disability 19 Qualified Transportation Expense 20 Carrier Contacts 21 Advocacy 22 Retirement Benefits 23 Company Policies 24-27 Glossary 28-29 Annual Notices 30-31

If you have any questions, contact out dedicated BenefitsVIP Team.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

2

IMPORTANT INFORMATION This is a summary of Party Rental Ltd.’s current benefits which are available to eligible employees. This benefits overview is not a contract or guarantee of employment. Party Rental Ltd. has the right to change and/or terminate any and all policies and/or benefits at any time. AT WILL STATEMENT All employees of Party Rental Ltd. are employed on an “at will” basis. This means that employees are not guaranteed employment for any fixed period of time and both the employee and the Company may terminate the employment relationship at any time or for any reason with or without cause and with or without notice. EQUAL EMPLOYMENT OPPORTUNITY Freedom from Discrimination, Harassment and Retaliation. Equal Employment Opportunity has been, and will continue to be, a fundamental principle at Party Rental Ltd. Party Rental Ltd. provides equal employment opportunities (EEO) to all employees and applicants for employment without regard to race, color, religion, gender, national origin, age, disability, genetic information, status as a covered veteran, or any other classification covered by applicable federal, state or local laws. Party Rental Ltd. expressly prohibits any form of unlawful employee discrimination or harassment based on race, color, religion, gender, national origin, age, genetic information, disability, veteran status, or any other classification covered by applicable federal, state or local law. WHEN COVERAGES BEGINS AND ENDS WHEN COVERAGE BEGINS If you choose to enroll in the benefit plans, your eligibility date is the 1st day of month following 60 days of continuous service. Benefits available are: x Medical, Dental, Vision x Flex Spending Accounts (FSA): Healthcare, Dependent Care and Commuter/Parking x Voluntary Term Life/LTD benefits x and 401(k) with ADP WHEN COVERAGE ENDS In general, you will be covered by the benefits you elect until your employment ends or until you are no longer considered an eligible employee. If your employment ends or you are otherwise ineligible for benefits, your coverages will end on the last day of the month in which your employment status changes. When a covered child reaches the limiting age of 26, their coverage will end as of the last day of the month in which the limiting age (26) is reached.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

3

PARTY RENTAL LTD. SELF SERVICE What Is Employee Self Service? Employee Self Service provided by ADP gives you Direct access to your employee records and company information 24 hours a day, 7 days a week. With Employee Self Service you can update and view your personal information, tax-withholdings, direct deposit, benefit enrollments, and elections, pay statements, your W-2, and 401k. To Sign up for the ADP Employee Self Service Portal you must enroll at ADP Workforce Now https:// workforcenow.adp.com enter registration code: PartyrentL-register and complete the registration form. What is ADP Mobile? ADP Mobile Application gives you access to your pay statements, W-2, benefits elections, and 401k on your mobile device. What is BenefitsVIP? BenefitsVIP is a powerful, one-stop contact center staffed by seasoned professionals. Your dedicated team of employee benefits advocates is ready to help you and your family members resolve your benefits issues. Such as: x Benefits questions. x ID card issues. x Questions regarding billing and claim an resolution. x Prescription issues. x Provider network questions. EMPLOYEE BENEFIT ELIGIBILITY You are eligible to participate in all benefit plans that Party Rental Ltd. has available if: x You are a regular full-time employee and. x You have completed 60 days of continuous service. x You are a seasonal or Part-Time employee who filled the hours requirement under the Affordable Care Act (ACA). DEPENDENTS Any employee who is enrolled in our health, dental, vision, voluntary indemnity, accident indemnity or voluntary term life insurance plans may elect to provide coverage for his/her eligible dependents.

Dependents include:

x Your legal spouse. x Unmarried dependent children, including your biological children, legally adopted children, step children, up to age 26, and children who are dependent upon your support. x Your children are considered eligible: x Medical, Dental, Vision & FSA - up to the end of the month in which they turn 26. x Life and AD&D Insurance. x At least 15 days, under age 26. x And who is a fulltime student and not an employee on a full-time basis. QUALIFYING LIFE EVENTS Under Internal Revenue Code (IRC) regulations, once you have elected to enroll or waive coverage, you cannot change your participation or contribution election until the next annual enrollment unless your need for change is because of a change in family or employment status. Although Supplemental Life contributions are made on an after-tax basis, a qualifying life event allows you to enroll or add coverage (up to certain limits). The Internal Revenue Service (IRS) definition of a change in family/employment status includes but not limited to the following: x Marriage, Divorce or legal separation. x Death of a spouse or child. x Birth or adoption of a child. x Loss or gain of your spouse’s or dependent’s employment. x You, your spouse or dependent change employment. (full-time to part-time or part-time to full-time). x You or your spouse’s unpaid leave of absence. Human Resources must be provided with enrollment requests and changes within 30 days of the change in family/employment status and such changes cannot be made retroactively. Any changes as a result of a qualifying event must be supported with documentation to HR. Note: Qualifying Life Events do not apply to 401(k) Benefits.

4 QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

REGISTERING IN THE ADP PORTAL IF YOU'RE A FIRST TIME USER

Step 1 Register on the ADP- Workforce Now Portal at ttps://workforcenow.adp.com using registration code PartyrentL-register . Step 2 You will be asked to enter the last 4-digits of your social security number and your date of birth. Step 3 Once in, click on “MYSELF” to make any changes or view current settings. ENROLLING IN BENEFITS Step 1 Log into your ADP employee portal. Step 2 Follow the instructions to enroll or change the benefits. Step 3 Click Start Enrollment on Enrollment Splash Page or navigate to Enrollment screen by clicking on Myself> Benefits > Enrollments. Note: Dates of birth and social security numbers are required information for you and any dependents, as well as any beneficiaries you name for life insurance and 401(k). Please have these available at time of enrollment. IF YOU DO NOT ENROLL If you do not enroll in a particular benefit plan at the time you first become eligible and do not have a qualifying life event, you may lose eligibility for certain benefits and also have to provide proof of insurability before your coverage is approved.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

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LIBERTY DIRECT HIGH PLAN

BENEFIT

IN-NETWORK

OUT-OF-NETWORK

Annual Deductible

Individual:

$1,000 $2,000 $5,000 $10,000

Individual:

$2,000 $4,000 $10,000 $20,000

Family:

Family:

Out-of-Pocket Maximum Including deductible

Individual:

Individual:

Family:

Family:

Coinsurance

Oxford 80% Employee 20%

Oxford 60% Employee 40%

Preventive Care

Covered 100% deductible waived

40% after deductible

Outpatient Care PCP copay office visits Specialist copay office visits Virtual Care Outpatient Surgery (Hospital Setting) Outpatient Surgery (Freestanding Facility)

40% after deductible 40% after deductible In-Network Only 40% after deductible 40% after deductible

$25 copay $40 copay Covered 100% deductible waived

20% after deductible 20% after deductible

Laboratory Services Designated Laboratory Services Non-Designated Laboratory Services (Hospital Setting) Non-Designated Laboratory Services (Freestanding Facility )

Covered 100% deductible waived 50% after deductible 50% after deductible

40% after deductible 40% after deductible 40% after deductible

Radiology Services Radiology Services (Hospital Setting) Radiology Services (Freestanding Facility)

20% after deductible 20% after deductible 20% after deductible 20% after deductible

40% after deductible 40% after deductible 40% after deductible 40% after deductible

Advanced Radiology - MRI, MRA, CAT & Pet Scan (Hospital Setting) Advanced Radiology - MRI, MRA, CAT & Pet Scan (Freestanding Facility)

Inpatient Hospital Care

20% after deductible

40% after deductible

Emergency Care Hospital Emergency Room (waived if admitted) Urgent Care

20% after deductible $40 copay

20% after deductible 40% after deductible

Chiropractic Care

$30 copay

50% after deductible

Prescription Drug Deductible

None

N/A

Retail Drug Program (30 day supply) Tier 1 Tier 2 Tier 3

$25 copay $50 copay $75 copay

In-Network Only

Mail Order (90 day supply) Tier 1 Tier 2 Tier 3

$50 copay $100 copay $150 copay

In-Network Only

Please note: If you are living outside of the Tri-State area (NJ/NY/CT), please utilize the Oxford Liberty with Core Network.

6 QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

EPO METRO LOW PLAN FOR NEW JERSEY AND NEW YORK EMPLOYEES ONLY

BENEFIT

IN-NETWORK ONLY

Annual Deductible

Individual:

$1,250 $2,500 $3,000 $6,000

Family:

Out-of-Pocket Maximum Including deductible

Individual:

Family:

Coinsurance

Oxford 80% Employee 20%

Preventive Care

Covered 100% deductible waived

Outpatient Care PCP copay office visits Specialist copay office visits Virtual Care Outpatient Surgery (Hospital Setting) Outpatient Surgery (Freestanding Facility)

$25 Copay $40 Copay

Covered 100% deductible waived $150 copay deductible waived $75 copay deductible waived

Laboratory Services Designated Laboratory Services Non-Designated Laboratory Services (Hospital Setting) Non-Designated Laboratory Services (Freestanding Facility )

Covered 100% deductible waived 50% after deductible 50% after deductible

Radiology Services Radiology Services (Hospital Setting) Radiology Services (Freestanding Facility)

20% after deductible 20% after deductible 20% after deductible Covered 100% after deductible

Advanced Radiology - MRI, MRA, CAT & Pet Scan (Hospital Setting) Advanced Radiology - MRI, MRA, CAT & Pet Scan (Freestanding Facility)

Inpatient Hospital Care

20% after deductible

Emergency Care Hospital Emergency Room (waived if admitted) Urgent Care

$100 copay then 20% after deductible $40 copay deductible waived

Chiropractic Care

$30 copay

Prescription Drug Deductible

$100 copay; waived for Tier 1 Drugs

Retail Drug Program (30 day supply) Tier 1 Tier 2 Tier 3

$10 copay $40 copay $70 copay

Mail Order (90 day supply) Tier 1 Tier 2 Tier 3

$20 copay $80 copay $140 copay

QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

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HOW YOU ACCESS YOUR MEDICAL INFORMATION

Visit myuhc.com to find personalized information about your plan. x View and download your Explanation of Benefits (EOB). x Review your plan benefits and coverage. x Set up direct deposit for claim reimbursement. x Estimate your costs for common procedures and conditions. x View, sort and pay your cost share. x See a doctor with a virtual visit without leaving your home.

x Check your coverage and claims status once your doctor has submitted your claim. x Manage prescriptions by pricing medication, alternative drug cost comparisons and mail order. x Access other Oxford programs. HOW TO LOCATE A NETWORK PROVIDER Follow these easy steps to locate a doctor, hospital or health facility participating with Oxford. Step 1: Go to www.myuhc.com . Step 2: Click on “Find medical and mental health providers and facilities”. Step 3: Select “Metro” or “Liberty” (Select “Oxford Liberty with Core Network” if you are outside the NY, NJ and CT area.) Step 4: Select by Doctor Name, Specialty, Facility location and other options.

Oxford Claims Address: Attn: Claims Department P.O. Box 29130 Hot Springs, AR 71903

For members residing outside of the Oxford service area (NJ, NY), please keep in mind the following: Claims submitted on behalf of Oxford plan members should be sent directly to the Oxford Claims Department for payment . Claims sent directly to United Healthcare for Oxford plan members will not be processed for reimbursement.

8 QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

VISIT WITH A DOCTOR WHENEVER, WHEREVER

For those enrolled in one of the two Oxford plans, you will have access to Virtual Visits, an interactive way to get care without leaving home. When you need quick care, a Virtual Visit is a convenient way to see a doctor and get on the path to a healthier faster you. With Oxford’s Virtual Visits, you can see and talk to a doctor via mobile device or computer - 24/7 no appointment needed. The doctor can give you a diagnosis and even have a prescription delivered to your pharmacy, all in about 20 minutes. And with an Oxford plan, each Virtual Visit costs $0 if you use one of Oxford's preferred vendors - AMWell, Teladoc or Doctor on Demand. If you have a virtual visit with your doctor, then regular office visit copay will apply.

To get started with a Virtual Visit, go to uhc.com/virtualvisits or call 855.615.8335 .

PREPARE FOR YOUR VIRTUAL VISIT

VIRTUAL VISITS CAN SAVE TIME AND MONEY An estimated 25% of ER visits could

Have these items ready to register and complete your Virtual Visit: x Health plan ID card x Credit card x Pharmacy location

be treated with a Virtual Visit - bringing a potential $1,700 cost down to just $0.

GET CARE IN 20 MINUTES OR LESS

Use a Virtual Visit for these minor medical needs: x Allergies x Bladder/Urinary Tract Infection x Bronchitis x Cold/ flu x Fever x Pinkeye x Rash x Sinus problems x Sore throat x Stomachache

QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

9

GYM REIMBURSEMENT

Get started. Choose a gym or sign up for fitness classes. Decide on a cardio (aerobic) workout that you’ll enjoy and find a facility with the equipment or classes that promote cardiovascular wellness. To get reimbursed, the facility and classes you choose must be open to the general public. Remember to check with your doctor before you start exercising or increasing your activity level. Reimbursement requirements. After you’ve completed a total of 50 workouts - gym visits, classes, group events - in a six-month period, send us: 1. Your completed Sweat Equity Program Reimbursement Form. 2. Proof of your payment (e.g., receipt, automatic bank withdrawal statement) for the gym fee, as well as any money you paid for fitness classes and organized group fitness events (e.g., marathon), during the six-month period. 3. Copy of the brochure or flier or printout of the website page that describes the cardio (aerobic) machines at the gym you used or the cardio benefits of the class you took or organized group fitness event in which you participated. 4. Mail these documents to: Oxford Sweat Equity Program P.O. Box 29130 Hot Springs, AR 71903 These documents must be mailed to us (postmarked) no later than 180 days from the last date of the six-month period for which you are asking for reimbursement. Requests postmarked after this date will not be reimbursed. We cannot accept requests for reimbursement before your six-month program end date, even if you have completed the required number of qualifying workouts before this date.

10 QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

REAL APPEAL

Your program includes: x

Step-by-step guidance and customization for a program that fits your needs, preferences and goals. x Support and motivation for a full year to help you lose weight or maintain results. x A personalized dashboard to help you keep track of your calories, fitness and goals. 24/7 convenience Staying accountable to your goals may be easier than ever with: x Food, activity, weight and goal trackers. x Unlimited access to digital content. x An online group class designed to help you build camaraderie and accountability with others in the program. x Weekly health tips from celebrities, athletes and health experts. Success kit Resources to help you kick-start your weight loss and keep yourself on the road to results. Your kit will be delivered after your first class. It includes: x Step-by-step success guides. x Workout DVDs. x Quick and simple recipes. x Nutrition guide. x And much more.

For more information Oxford programs Login to: myuhc.com

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

11

DMO PLAN

PPO PLAN

BENEFIT

IN-NETWORK ONLY

IN-NETWORK**

OUT-OF-NETWORK***

Annual Deductible

Individual:

None None

Individual:

$50

Family:

Family:

$150

Office Visit Copay

See fee schedule

None

None

Annual Benefit Maximum

See fee schedule

$1,500

Diagnostic & Preventive Services Periodic Oral Examinations Radiographs Lab and Other Diagnostic Tests Prophylaxis (Cleanings) Topical Fluoride Sealants Space Maintainers

100% deductible waived

100% deductible waived

See fee schedule

Basic Services Restorations, Amalgams or Fillings Composite (Anterior & Posterior) Emergency Treatment/General Services General Services - Adjunctive Occlusal Guard General Services - Adjunctive Other Simple Extractions Oral Surgery (including surgical Extractions)

80% after deductible

60% after deductible

See fee schedule

Endodontics Periodontics Periodontal surgery

Major Services Emergency Treatment/General Services General Services - Adjunctive Anesthesia Inlays/Onlays/Crowns Dentures and Removable Prosthetics Fixed Partial Dentures (Bridges) Implants

50% after deductible

40% after deductible

See fee schedule

Orthodontic Services (children & adults)

50% up to $1,500 lifetime maximum

See fee schedule

Note: The DPPO Plan includes a roll-over maximum benefit. Some of the unused portion of your annual maximum may be available in future periods. **The DPPO network percentage of benefits is based on the discounted fees negotiated with the provider. ***The DPPO non-network percentage of benefits is based on the usual and customary fees in the geographic areas in which the expenses are incurred.

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

12

Good dental health is important to your overall well-being. That’s why Party Rental offers a Dental DHMO Plan and a DPPO Plan through UnitedHealthcare Dental . The Dental PPO plan allows you to receive care from both In Network and Out-of-Network providers, however, you will always get the best value when you use a UnitedHealthcare provider. HOW TO LOCATE A DENTAL PROVIDER With UnitedHealthcare Dental insurance, you can choose from thousands of general dentists and specialists nationwide. You can find the names, addresses, languages spoken and phone numbers of participating dentists by searching our online Find a Dentist directory. Step 1 Go to UHC.com (if you are already a member login at myUHC.com with your username and password. Step 2 Click on “Find a doctor” then scroll down and click “Find a dentist” Step 3 Click on “ Employer and Individual Plans” Step 4 Enter your search criteria “Street Address, City & State or Zipcode” Step 5 Enter your search criteria “Street Address, City & State or Zipcode” Step 6 Click on the “National Exclusive Network Plan” for providers in the DHMO Network and click on the “National Options PPO 30” Network for providers in the DPPO Network. Step 7 Select the type of dentist you want to search i.e., “General Dentist, Dental Specialist”

For assistance members contact

UHC.com or myUHC.com

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

13

The Vision Plan pays for eye exams, glasses, and contacts through Aetna. You can visit any provider of your choice, with higher benefits paid when you visit a provider in Aetna’s network. Your Aetna vision benefits are underwritten by EyeMed so you enjoy access to a large network of vision providers!

VISION PLAN

BENEFIT

IN-NETWORK

OUT-OF-NETWORK

Eye Exam

$10 copay

Up to $25 Reimbursement

Frequency Exam Lenses or contacts Frames

12 months 12 months 24 months

12 months 12 months 24 months

Frames

$140 allowance + 20% over allowance

Up to $70

Lenses Single Vision Lenses Bifocal Vision Lenses Trifocal Vision Lenses Lenticular Vision Lenses Standard Progressive Vision Lenses

Up to $10 reimbursement Up to $25 reimbursement Up to $55 reimbursement Up to $55 reimbursement Up to $25 reimbursement

$25 copay $25 copay $25 copay $25 copay $90 copay

Contact Lenses Medically Necessary Disposable Conventional

Up to $200 Up to $105 Up to $105

$0 copay $150 allowance $150 allowance +15% over allowance

IN-NETWORK DISCOUNTS x Up to 40% discount for additional pairs of eyes glasses or prescription sunglasses x 20% of non-covered vision items x 15% discount off retail or 5% discount off the promotional price for Lasik Laser Vision or PRK from U.S. Laser Network only (call 800.422.6000 ) x Member pays a discounted fee up to $39 Retinal Imaging HOW TO FIND AN IN-NETWORK VISION PROVIDER Step 1: Visit www.aetna.com Step 2: Go to Individuals on the top menu bar and click “Find a Doctor” under “For Members” Step 3: Log in with your user name and password (if you have not previously registered, you will need to click on “Register now” and create an account) Step 4: Search by name, specialty, procedure or condition and zip code or city, state

Customer Service 800.872.3862 www.aetnavision.com

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

14

MEDICAL PLAN

COVERAGE LEVEL

LIBERTY HIGH PLAN

METRO EPO LOW PLAN

Employee

$173.61

$114.87

Employee + Spouse

$365.10

$241.57

Employee + Child(ren)

$302.95

$200.45

Employee + Family

$540.19

$347.14

MEDICAL PLAN FOR EMPLOYEES WITH ONLY ONE-PLAN OPTION COVERAGE LEVEL LIBERTY HIGH PLAN Employee $116.17 Employee + Spouse $277.64 Employee + Child(ren) $231.18 Employee + Family $367.09 *Please note: if you are not eligible for the Metro EPO plan because you live outside of NY or NJ, these will be your bi-weekly contributions.

DENTAL PLANS

COVERAGE LEVEL

DMO PLAN

PPO PLAN

Employee

$5.87

$17.54

Employee + One Dependent

$11.44

$34.19

Employee + Family

$18.77

$56.11

VISION PLAN

COVERAGE LEVEL Employee

$1.99

Employee + One Dependent

$3.77

Employee + Family

$5.53

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

15

A Flexible Spending Account (FSA) is a tax-advantaged financial account that can be set up through an employer in the United States. A FSA allows an employee to set aside a portion of his or her earnings to pay for qualified medical or dependent care expenses. Money deducted from an employee's pay into an FSA is not subject to payroll taxes, resulting in a substantial payroll tax savings. For more information, consult the Payflex website at www.payflex.com . FSA plan participants will automatically rollover up to $640 of unused funds at the end of the plan year. The rollover amount of $640 does not impact the maximum election for the following plan year. (e.g. If you have a maximum election limit of $3,200 and a maximum rollover of $640, you could have access to up to $3,840 for the next plan year.) Use it or Lose it You may not carryover amount over more than $640 in FSA balance from one year to the next, so estimate contributions carefully. (e.g. If you have a remaining balance of $650 in your FSA, you can rollover $640, and you would lose the $10 balance.)

QUESTIONS? Visit your PayFlex member website at www.payflex.com

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

16

Examples of Eligible Expenses x Medical Plan Deductibles x Prescription Drugs x Vision Exams/Eyeglasses/ Contacts HEALTHCARE FLEXIBLE SPENDING ACCOUNT

x Laser Eye Surgery

x Insurance Co-payments x Acupuncture

x Weight Loss Programs

x Chiropractic

x Birth Control Pills / Devices / Procedures

x Dental and Orthodontia (Braces)

Contribution Limits x

Minimum contribution: $100 per year Maximum contribution: $3,200 per year

x

DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT Examples of Eligible Expenses x Daycares x Day Camp x Eldercare Pre-Tax Benefits x Save 20% - 40% on your health care expenses x Save on purchases not covered by insurance x Reduce your taxable income resulting in more money in your pocket x Maximum contribution: $5,000 per year ($2,500 if married and file separate tax returns) Access to Funds You will be able to submit claims up to your year-to-date accumulated amount in your account. (You will only be reimbursed based on your accumulated contribution amounts) Pre-Tax Benefits x Save 20% - 40% on your dependent care expenses x Reduce your taxable income resulting in more money in your pocket Access to Funds Allows immediate access to the entire contribution amount from the 1st day of the benefit year, before all scheduled contributions have been made Contribution Limits x Minimum contribution: $100 per year x Before and After School Care

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

17

You have the option to obtain Supplemental Life and AD&D Insurance from MetLife. You pay the cost of the coverage and receive the benefit at a group rate . You may also elect coverage for your spouse and dependent children only if you elect coverage for yourself . Eligibility: All active full-time employees working at least 30 hours per week. Evidence of Insurability is required for any amount of coverage applied for more than 31 days after you are first eligible for coverage or any amount over guaranteed coverage amount.

DEPENDENT CHILDREN

BENEFIT

EMPLOYEE

SPOUSE

Benefit Amount

Flat amount $1,000; $2,000; $3,000 $4,000, $5,000 or $10,000

5 times (5x) annual salary in increments of $10,000

Increments of $5,000

Minimum Benefit Amount

$10,000

$5,000

$1,000

Maximum Benefit Amount

The lesser of 100% of the Employee amount or $100,000

$500,000

$10,000

Guaranteed Coverage Amount*

$100,000

$25,000

$10,000

65% of original benefit when employee turns age 65 50% of original benefit when employee turns age 70

Reduction of Benefits Schedule** 65% of original benefit at age 65 50% of original benefit at age 70

Termed at age 26

Available

Available

Available

Portability

Available

Available

Available

Conversion

SPOUSE AND DEPENDENT COVERAGE ONLY AVAILABLE IF EMPLOYEE COVERAGE IS ELECTED

*Guarantee Coverage Amount only applies to new hires who are electing this benefit for the first time. For those employees who elect an amount that exceeds the guarantee coverage amount, MetLife will require an statement of health form and could require additional medical assessment prior to approving coverage. This exam will be paid for by MetLife.

**Age reduction benefit at the end of the calendar year they reach 65 or 70.

For assistance members contact MetLife.com 800.GETMET8 (800.438.6388)

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

18

SHORT TERM DISABILITY (NY & NJ Employees Only) Short Term Disability provided by The Hartford, is a disability insurance program designed to provide employees with temporary cash benefits when disabled by an off the job injury or illness.

SHORT TERM DISABILITY (NEW JERSEY PLAN)

SHORT TERM DISABILITY (NEW YORK PLAN)

BENEFIT

Benefit Percentage

85% of average weekly earnings

50% of weekly earnings

Maximum Weekly Benefit

$1,055

$170

Elimination Period - Illness

8 days

8 days

Elimination Period - Accident

8 days

8 days

26 weeks

26 weeks

Maximum Duration of Benefit

LONG TERM DISABILITY Voluntary Long Term Disability Insurance (LTD) provides income replacement if you become disabled and are unable to work for more than 90 days. You pay the cost of coverage and receive a group rate. Eligibility: All active full-time employees working at least 30 hours per week. Statement of health is required for any amount of coverage elected

VOLUNTARY LONG TERM DISABILITY

BENEFIT

Benefit Percentage

60% of pre-disability earnings

Definition of Disability

2 years own occupation

Maximum Monthly Benefit

$6,000

Elimination Period

180 days

Maximum Benefit Duration

Social Security Retirement Age

Pre-existing Conditions Limitations

3/12*

* A “Pre-Existing Condition” means the insured employee received medical treatment, consultation, care or services including diagnostic measures or took prescribed drugs or medicines in the 3 months just prior to his/her effective date of coverage; and the disability begins in the first 12 months after the employee’s effective date of coverage unless you have been

For assistance members contact MetLife.com 800.GETMET8 (800.438.6388)

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

19

The Qualified Transportation Expense Program (QTE) is an IRS Qualified Transportation Expense benefit that will allow employees to conveniently set aside pre-tax dollars to pay for eligible commuting expenses. Employees will also be allowed to deduct post-tax dollars for deposit into their QTE account for expenses greater than the pre-tax limits. Payflex will continue to administer this program. The monthly limit for Transit expenses for 2024 are $315.

MONTHLY CONTRIBUTION LIMITS * Up to $315 on a pre-tax basis Any amount above $315 will be deducted post-tax

ACCOUN T TYPE

ELIGIBLE EXPENSES

ACCESS TO FUNDS

x

x

Train, bus and subway passes

Transit Account

Request reimbursement up to the maximum monthly amount allowed per month

x

MetroCard's

x

QUESTIONS? Visit your PayFlex member website at www.payflex.com

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

20

EMPLOYEE CONTRIBUTIONS You may contribute 1-90% of your annual compensation into traditional 401(k), not to exceed $22,500 per year. You also may elect to contribute into a Roth 401(k) account. CATCH-UP CONTRIBUTIONS Beginning with the 2002 calendar year, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) provides for an optional 401(k) plan feature that allows plan members that are 50 years of age or older to contribute more than regular 401(k) limits. This allows participants roughly 10 more years to build-up their 401(k) accounts as much as possible before retirement. This additional elective deferral is called a Catch-up contribution. In order to make a catch-up contribution, you must have elected to contribute the maximum elective deferral. The amount you can contribute as a catch-up contribution is $7,500. You are considered to be age fifty (50) on the first day of the Plan Year in which are or become age fifty (50). Party Rental Ltd. will not match Catch-up Contributions. AUTO ENROLL As a fulltime employee you will be auto enrolled in the 401(k) once you become eligible; at 3%. EMPLOYER MATCH Party Rental Ltd. will make a Matching Contribution after nine (9) months of service. A discretionary match of 25 cents for every dollar you invest, up to the first four percent (4%) of your compensation, which is contributed as an elective deferral for each payroll period. Note: Any amount deferred over 4 percent (4%) will not be matched. MANAGING YOUR INVESTMENT ELECTIONS All requested changes to your investment elections via ADP 401(k) Self-Serve.

VESTING Your interest in Party Rental Ltd.’s Matching

Contribution becomes one hundred percent (100%) vested upon attainment of the Plan’s Early or Normal Retirement Ages, termination of employment because of death or permanent disability, or completion of at least five (5) Years of Service. The Early Retirement Age is attainment of age fifty-five- (55) and the Normal Retirement Age is the attainment of age sixty-five (65). ROLLOVER CONTRIBUTIONS Subject to various IRS Guidance, if you are an eligible Employee, you may, prior to satisfying the eligibility requirements, make a direct rollover contribution of all or part of the taxable or non-taxable portion of an eligible rollover distribution you receive from another employer’s retirement plan or savings plan. LOANS To take out an out a loan you as the participant must submit a request with ADP 401(k). HARDSHIP WITHDRAWALS Hardship withdrawal requests must be submitted to ADP 401(k). As per IRS guidelines, hardship withdrawals are permitted only for: Payment for the next twelve (12) months of college tuition and related educational fees, including room and board, for you, your spouse, children or dependents; Medical expenses for you, your spouse or dependents to the extent not covered by insurance; Purchase, excluding mortgage payments, of a principal residence for yourself; or Rent or mortgage payments to prevent eviction from, or foreclosure on the mortgage of, your principal residence. All documentation should be provided to Human Resources for approval. If you are granted your hardship request, you will not be able to make further Elective Deferrals and/or Voluntary After-Tax Contributions for the following six (6) months. You will be subject to premature distribution excise tax (penalties). If you have any questions on 401k, please contact ADP at 1-865-695-7526. You may also contact our Financial Advisor - For Us All - at 1-844-401-2253.

Years of Vesting Service

Percent Vested

Less than 1

0%

1 but less than 2 2 but less than 3 3 but less than 4 4 but less than 5

20% 40% 60% 80%

5 or more

100%

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

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BenefitsVIP 866.293.9736 solutions@benefitsvip.com

ADMINISTRATOR

TYPE OF COVERAGE

CONTACT INFORMATION

https://member.uhc.com/myuhc Member Services 800.444.6222 www.uhc.com/virtualvisits Member Services 800.444.6222 https://member.uhc.com/myuhc Member Services 888.679.8925 Member Services 800.368.1019 www.aetnavision.com Member Services 877.973.3238 www.metlife.com/mybenefits 800.GETMET8 (800.438.6388) www.thehartford.com/groupbenefits 866.467.8730

Oxford

Medical

Oxford

Virtual Visits

UnitedHealthcare

Dental PPO Plan Dental DMO Plan

Aetna

Vision

Voluntary Life and Accidental Death & Dismemberment Disability (STD, PFL) (NY and NJ Employees ONLY)

MetLife

The Hartford

www.metlife.com/mybenefits 800.GETMET8 (800.438.6388)

MetLife

Long Term Disability

Payflex.com 844.729.3539

Flexible Spending Account/ Commuter Benefits

Payflex

866.695.7526 Financial Advisor - 844-401-2253

ADP

401k Plan

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Advocacy

HELP STARTS HERE BenefitsVIP is a powerful, one-stop contact center staffed by seasoned professionals. Your dedicated team of employee benefits advocates is ready to help you and your family members resolve your benefits issues.

For service that’s confidential and responsive, contact:

866.293.9736 Monday - Friday 8:30am - 8:00pm (ET) Fax: 856.996.2775 Solutions@benefitsvip.com QUESTIONS ANSWERED HERE COMPLETELY CONFIDENTIAL! Your dedicated BenefitsVIP advocates understand your benefit plans and are able to answer benefit questions and quickly resolve claims and eligibility issues. A majority of inquiries are resolved the same day and all calls adhere to privacy best practices. BenefitsVIP.com

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HealthDiscovery.org Get vital, useful and fun health insurance and wellness facts .

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PAID TIME OFF (PTO) Party Rental Ltd. recognizes that employees have diverse needs for time off from work and, as such, the company has designed a paid time off (PTO) policy that incorporates vacation and employee appreciation days into one PTO bucket, and a sick time policy based on current state law requirements. PTO will be earned based on when the employee gains employment with Party Rental Ltd. For purposes of the PTO policy, the year begins on the employee's date of hire (anniversary date). PTO must be used over the course of the year prior to employee’s next hire anniversary date. Days not used by the following anniversary date will not be reimbursed and cannot be carried over. Regardless of the reason for termination PTO and sick days will not be paid out. SICK DAYS Party Rental Ltd. adheres to laws and mandates of the individual state. VACATION DAYS Vacation Days should be requested and approved in advance. Approval is based on business needs and availability of sufficient coverage for the employee’s position. PAID HOLIDAYS Party Rental Ltd. observes nine full day, (8 hours) paid holidays each year. Eligibility for holiday pay shall be based on the employee classification and definition. All Regular Full-Time Status Exempt and Non-Exempt office/administrative employees are eligible for holiday pay at the time of hire. All Regular Full-Time Status non-exempt warehouse employees are eligible for holiday pay after 90 days of being classified as a Regular Full-Time Status employee. All Seasonal and Regular Part-Time Status employees are not eligible for holiday pay. The list of observed holidays will be announced and posted in advance by Human Resources.

See Human Resources for a copy for the PTO Policy/Schedule.

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

24

Any non-exempt employee who works on a paid holiday and is eligible will receive the paid holiday and be compensated at a rate of one and one half (1½) times their hourly rate for all actual hours worked. (Work on a Holiday =1.5 x Rate + Holiday pay if eligible).

Paid Holidays

New Year’s Day

Thanksgiving Day Christmas Eve Day

Martin Luther King Day

Memorial Day

Christmas Day

Independence Day

New Year’s Eve Day

Labor Day

JURY DUTY All Regular Full-Time Status employees who are summoned to serve as a municipal, county or federal juror shall be paid their straight-time base rate, less the amount received from the court for up to three (3) days in order to comply with this civic duty. A day of jury service shall be any day for which the employee is required to be in attendance in the court house for such service. Employees shall notify their Supervisor at the time they receive notification to serve jury duty and present written proof of attendance. BEREAVEMENT LEAVE All regular full-time employees who have completed their probationary period are eligible for a paid bereavement leave due to the death of a member of the immediate family. An employee will be permitted to take up to three (3) days paid leave. All such bereavement leave must be taken within seven (7) calendar days after death, or it is waived. Bereavement leave pay will only be made to employees for actual time spent away from scheduled work. Immediate family includes; spouse, children, parents, siblings, grandparents, step or adoptive (brother/sister/son/daughter/ mother/ father), in laws (father/mother) or a person living in the same residence as part of the same household as the employee. You may be required to provide supporting documentation.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

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LEAVE OF ABSENCE Party Rental Ltd. adheres to all federal and state laws. FAMILY MEDICAL LEAVE ACT (FMLA) The Family and Medical Leave Act (FMLA) provides eligible employees with up to 12 work weeks of unpaid leave for certain family and medical reasons during a 12-month rolling period; and/or because of a “qualifying exigency” arising out of the fact that a family member is a “covered military member” called to active duty on behalf of the United States. In addition, an eligible employee may be entitled up to 26 weeks of unpaid FMLA leave to care for certain family members who are “covered service members” in the U.S. Armed Forces who become seriously injured or ill while on active duty. To be eligible for FMLA leave, an employee must have been employed by Party Rental Ltd for at least 12 months and for at least 1250 hours during the 12-month period immediately preceding the commencement of the leave. Leave may be granted for the following reasons; x For incapacity, due to pregnancy, prenatal medical care or child birth x To care for the employee’s child after birth, or placement for adoption or foster care x To care for the employee’s spouse, son or daughter, or parent, who has a serious health condition; or x For a serious health condition that makes the employee unable to perform the employee’s job IN MILITARY LEAVE An employee will be granted a leave of absence to participate in required military training and in compliance. PERSONAL REASON Leave may be granted for other personal reasons; at the company’s discretion.

FAMILY LEAVE OF ABSENCE NJFLA (NJ ONLY) In accordance with New Jersey’s Family Leave Act (“NJFLA”), the Company will provide eligible employees with leave for specified family reasons. Where applicable, FLA leave will run concurrently with leave under the FMLA. In order to be eligible for NJFLA leave an employee must have been employed by Party Rental Ltd. for at least 12 months; and have actually worked at least 1,000 hours during the preceding 12-month period. An eligible employee will be granted unpaid leave of up to 12 weeks in a 24-month period for the birth of a child of the employee; the placement a child with the employee in connection with the adoption of such child by the employee; The serious health condition of the employee’s family member (child, parent, or spouse, as defined by New Jersey law). PAID LEAVE OF ABSENCE Employees have the option to use any amount of their PTO time at the start of a leave of absences. SHORT TERM DISABILITY INSURANCE (STD) Hartford is a benefit that provides replacement of a percentage of your income if you are disabled and unable to work. This benefit is used in lieu of State Short Term Disability, when used for your own medical condition. (*This benefit only applies to employees working in New Jersey or New York.)

NEW JERSEY FAMILY LEAVE INSURANCE NJFLI (NJ ONLY)

The New Jersey Family Leave Insurance may provide up to twelve (12) weeks or 56 days of Family Leave Insurance benefits to covered individuals to bond with newborn or newly adopted children and to care for sick qualified family members.

For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736

26

NEW YORK PAID FAMILY LEAVE (NY ONLY) The New York Paid Family Leave law may provide up to twelve (12) weeks of benefits to covered individuals to bond with newborn or newly adopted children and to care for sick qualified family members. RHODE ISLAND TEMPORARY CAREGIVER INSURANCE (RI ONLY) The Rhode Island Temporary Caregiver Insurance may provide benefits to covered individuals to bond with newborn or newly adopted children and to care for sick qualified family members. MASSACHUSETTS PAID FAMILY AND MEDICAL LEAVE (MA ONLY) (Eff. January 1, 2021) The Massachusetts Paid Family Medical Leave may provide up to 26 weeks of paid benefits to covered individuals own medical condition; to bond with newborn ornewly adopted children; and to care for sick qualified familymembers. EMPLOYEE COMMUNICATIONS Communication screens will be used for posting materials pertaining to Company business and Company Announcements of interest to employees. All employees are expected to check periodically for new and/or updated information and to follow the rules set forth in all posted notices. PAY PERIODS/PAYCHECKS/DIRECT DEPOSIT Party Rental employees are paid on a biweekly basis. Our pay week runs from Sunday to Saturday and Pay Periods run for Two (2) weeks. Paydays are every other Friday and Paychecks are distributed by Human Resources (see HR for a copy of the payroll calendar). Direct deposit of payroll is offered. Direct deposit provides employees with greater convenience, security, and availability of funds on payday. PERSONNEL RECORD CHANGES

Employees must inform Human Resources of any changes to the following: name, address, telephone number, marital status, number of children, addition/deletion of dependents, beneficiary of your benefit plans, change in tax filing status, completion of an educational program, outside employment and person to notify of an illness or injury. employees who have been employed for more than 1 year with regular full-time status are eligible to rent particular Party Rental Ltd. equipment. Benefits are based on an employee’s length of service. This is an annual benefit based on hire date (or date you first became a Regular Full-Time Status employee). Ask Human Resources for more details. OTHER DISCOUNT PROGRAMS Information on all discount programs can be found in Human Resources. OPEN DOOR POLICY If employees have concerns about their employment at Party Rental Ltd., they are strongly encouraged to voice these concerns openly and directly to their Supervisors. Our experience has shown that when employees deal openly and directly with Supervisors, the work environment can be excellent, communications can be clear, and attitudes can be positive. We believe that Party Rental Ltd. amply demonstrates its commitment to employees by responding effectively to employee concerns. Party Rental Ltd. believes open communication is critical to understanding and meeting employees’ and customers’ needs. Through our Open-Door Policy, we encourage employees to feel free to share suggestions, ideas, and voice concerns; whether it is help with a work-related problem or simply getting an answer to a question. EMPLOYEE RENTAL PROGRAM All Regular Fulltime Status Party Rental Ltd.

QUESTIONS? Call Bene fi tsVIP at 866.293.9736 For addi Ɵ onal plan informa Ɵ on, please refer to your detailed plan design. In the event of a discrepancy, the carrier Plan Document shall prevail.

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