CARL BUDDIG AND COMPANY DEFERRED BENEFIT PLAN Contribution & Employer Match

CARL BUDDIG AND COMPANY DEFERRED BENEFIT PLAN Average Participant Retirement Account Value

CARL BUDDIG AND COMPANY DEFERRED BENEFIT PLAN Estimated Average Employee Contribution Amount

• Each year, participants may contribute up to 75% of pre-tax annual compensation, as defined in the Plan subject to certain Internal Revenue Code (IRC) limitations.
• Participants may also contribute after-tax Roth elective deferrals, which are treated in the same manner as pre-tax deferrals.
• The Plan includes an auto-enrollment provision whereby all newly eligible employees are automatically enrolled in the Plan at 3% unless they affirmatively elect not to participate in the Plan or elect a different deferral percentage.
• Participants who have attained age 50 before the end of the Plan year are eligible to make catch-up contributions.

• The Company matched 30% of every dollar, up to 6% of each employee’s compensation, of all employees’ contributions for the year ended December 31, 2024.
• Safe Harbor contributions are 3% of each participant’s compensation for the Plan year.

• The Employer Matching Contribution Account holds matching contributions to the Plan and will vest 20% after two years of service and 20% per year thereafter for employees hired on or after January 1, 2021.
• Employees hired prior to January 1, 2021 are immediately 100% vested in these contributions.
• The Employer Regular Profit Sharing Contribution Account holds profit sharing contributions to the Plan and will vest 20% after two years of service and 20% per year thereafter.
• The Safe Harbor Contribution Account holds the Company’s contributions for the participant covered by the Plan.
• The participant is immediately 100% vested in these contributions.
• The Pre-Tax Contribution Account and Roth 401(k) Account hold the participant’s contribution to the Plan and are100% vested to the participant.
• The Prior Profit Sharing Account holds the participant’s balance of the distribution rolled over from the inactive Carl Buddig and Company Employees’ Profit Sharing Plan and Trust.
• The participant will vest 20% after two years of service and 20% per year thereafter.
• The Vested Profit Sharing Account holds vested profit sharing contributions to the Plan and is 100% vested to the participant.
• The Carl Buddig Pension Plan Account holds the participant’s balance of the distribution rolled over from the inactive Carl Buddig Pension Plan.
• The participant is 100% vested in the account.
• The Old Wisconsin Pension Plan Account holds the participant’s balance of the distribution rolled over from the inactive Old Wisconsin Pension Plan.
• The participant is 100% vested in the account.
• The Rollover Account and Roth 401(k) Rollover Account hold any rollover contributions into the Plan from another qualified plan and are 100% vested to the participant.