2027 Employee Benefits Guide

This document is the employee benefits guide for Heartland Utility Services for the year 2027, detailing available benefits and services.

EMPLOYEE BENEFITS GUIDE 2027 1

Welcome OUR BENEFITS This employee benefits program is designed with you and your family in mind, offering a comprehensive range of options to support your well-being and financial security. As part of your total compensation, these benefits are here to help protect what matters most to you. We encourage you to explore your options carefully to make the best choices for you and your family. This guide provides an overview of the primary features of each plan, though it is not a guarantee of coverage. For complete details, please refer to the official plan documents, which govern your rights and benefits. If you have questions or need further information, our HR department is here to support you. AM I ELIGIBLE? Employees working 30 hours or more a week, who have satisfied the waiting period, are eligible to participate in the benefits described in this guide. Your eligible dependents include: CHANGE IN STATUS? During the year, you can change your benefit elections only if you experience a qualifying change in status event. You must notify our Human Resources department within 30 days from the event to make any changes to your benefits. Examples include changes in: • Marital status (marriage, divorce, legal separation) • Number of dependent children (birth, adoption) • Employment status (part-time to full-time) • Eligibility status (change in hours, job loss) • Your legal spouse • Your dependent children, up to age 26, if they qualify as your tax dependents 2

Enrollment The benefits you elect during open enrollment will be effective for the duration of the Plan year. New hires are eligible to begin benefits 1st of the month following 30 days after date of hire. To prepare for this enrollment, please have your personal information such as address, birth dates, and social security numbers for you and any eligible dependents, available at enrollment. Our Human Resources department is always here to support you, so please know that you can call on us to assist you anytime. You will enroll in your 2027 benefits online. Steps are available through Human Resources. HOW DO I ENROLL? WHEN DO I ENROLL? 3

Your Benefits WHAT TO EXPECT NEXT? Benefits will start on January 1, 2027 and while we try to make sure everyone has received their Medical ID cards in the mail before then, sometimes that does not always happen. Therefore, please schedule important doctor’s visits or prescription fills before the new plan starts, to avoid being without an ID card. In the event you do not have your Medical ID card in time for a prescription or doctor’s visit please know that you do still have coverage. • Contact our Human Resource department and request a temporary ID card. • Pay out of pocket for the service, keep the itemized receipt, then file a reimbursement claim with the insurance company. IMPORTANT DISCLAIMER This document is intended to highlight or summarize certain provisions of our benefits plans. It is not a Summary Plan Description (SPD) or an official plan document. Your rights and obligations under the plans are set forth in the official plan documents. All statements in this Benefits Guide are subject to the terms of the official plan documents. In the case of an ambiguity or conflict between a provision in this summary and a provision in the plan documents, the terms of the plan documents control. 4

Cost of Coverage The cost you pay to be enrolled in insurance coverage. You and your employer share this cost. Your portion is paid through pre-tax payroll deductions each period. HEALTHCARE COSTS - EXPLAINED You share the cost of services with the insurance plans you select. As you review your plan options you should consider the different types of costs associated with insurance coverage. The amounts below are examples only, please refer to your specific plan for the exact amounts. Premium A flat fee you pay up front at the time you receive a service. For example, you need to see a Primary Care Physician, you may have a set copay for each visit. Copay The % of a covered service's cost that a patient pays after meeting their deductible. You and the insurance company each pay a share of the cost, with the percentages adding up to 100%. For example, if your plan has an 80%/20% coinsurance structure, you pay the first 20% of the cost and the insurance company pays the remaining 80%. Coinsurance The maximum amount of money you pay for covered services in a plan year. Once you reach your out-of-pocket maximum, the insurance company pays 100% of covered costs for the rest of the plan year. For example, if your plan has a $30 copay for a visit to the primary care doctor, that $30 would count toward your out-of-pocket maximum for the year. Out-of-Pocket Maximum A fixed amount you must pay for covered services each plan year before the insurance company will pay their portion. For example, if you have a $2,000 deductible and receive a medical bill for $3,500, you pay the first $2,000 and the insurance company pays their portion of the remaining $1,500. Deductible 5

Medical Blue Cross Blue B730ADT G8K6ADT Shield $7,850 HDHP Plan $2,400 PPO Plan PPO Network Blue Advantage Blue Advantage Individual: $2,400 Individual: $7,850 Family: $7,200 Plan Year Deductible Family: $15,700 Individual: $7,750 Individual: $7,850 Family: $15,500 Out-Of-Pocket Maximum Family: $15,700 No cost after 10% Coinsurance deductible Preventive Care visit/ screening Covered in full Covered in full Primary Care: $35 Specialist: $55 Urgent Care: $50 No cost after Office Visit Copay deductible No cost after $250 Copay, then deductible & coinsurance Emergency Room deductible No cost after Deductible & coinsurance Outpatient Services deductible $200 and Deductible & No cost after coinsurance Inpatient Hospital Services deductible Effective: January 1, 2027 Amounts shown below are your responsibility. This table only shows in-network benefits www.bcbsok.com / 866-520-2507 6

Prescriptions Effective: January 1, 2027 PRESCRIPTION COVERAGE | COPAYS | B730ADT | G8K6ADT | | $7,850 HDHP Plan | $2,400 PPO Plan | | Generic | | Preferred Brand | $5 / $10 | | No cost after | $50 | | Non-Preferred | deductible | $100 | Brand $250 / $350 Specialty 90 Day Supply Depending on your medication, you might also be eligible for a 90-day supply delivered directly to your home, a convenient option for maintenance prescriptions. To check availability and get started, visit your health plan’s member portal or pharmacy benefits section online. Ways to Save Ask your doctor about generic alternatives Use mail-order or 90-day supply options for maintenance medications, if available Check for discount programs or manufacturer coupons Review your plan’s formulary list to see which medications are covered at the lowest cost Coverage Rules to Know Some prescriptions may require extra steps before they’re approved: • Prior Authorization: You may need approval before the plan will cover certain medications. • Step Therapy: You might be required to try lower-cost alternatives before moving to higher-cost medications. • Formulary Exclusions: Not all medications are covered. You can review the plan’s drug list or speak with customer service for details. 7

Virtual Visits What is Telemedicine? Telemedicine lets you connect with a licensed healthcare provider—by phone, video, or app—without needing to visit a clinic or urgent care. It’s fast, secure, and convenient. Common Uses • Colds, flu, and allergies • Sinus infections • Skin rashes • Urinary tract infections Activate Your Account Today: • Call 888-970-4081 or • Go to MDLIVE.com/bcbsok or • Text BCBSOK to 635-483 or • Download the MDLIVE app • Pink eye • Minor injuries • Medication refills • Nausea

Where to Go YOUR DECISIONS MATTER Navigating the healthcare system can be difficult. Knowing where to go for care can help you save time and money. Educate yourself on nearby clinics, develop a relationship with a primary care physician (PCP), and know your in-network urgent & emergent care options. $ $$ $$$ $$$ $ $$$ $$ $$$ $$$ Virtual doctor visits with licensed physicians can diagnose, treat, and prescribe medications for common ailments. Virtual care may also extend to mental health, dermatology, nutrition, and more. Telehealth Virtual Care Germs: No Travel: No Hours: 24/7/365 Convenience Walk-in clinics that offer treatment for non-life-threatening Care Clinic conditions such as sprains, rashes, burns and sore throats. Germs: Yes Travel: Yes Hours: Extended Hours Doctor office visit with board certified, licensed physicians who can diagnose, treat and prescribe medications for many common ailments. Primary Care Physician Office Germs: Yes Travel: Yes Hours: Business Hours When you need care quickly, but it’s not a true emergency. Mobile urgent care may be available in your area and can provide many urgent care services at your home. Urgent Care Clinics Germs: Yes Travel: Yes Hours: Extended Hours Emergency Rooms (ER) handle life-threatening or serious conditions needing immediate care, often resulting in hospital admission. They are more efficient and cost- effective compared to freestanding emergency departments. Hospital Emergency Room Germs: Yes Travel: Yes Hours: 24/7/365 Not recommended: FSEDs are not attached to a hospital and cannot admit you to a hospital (if needed). If you require immediate care, go to an ER facility attached to the hospital. Freestanding Emergency Dept. Germs: Yes Travel: Yes Hours: Varies 9

Healthcare Budgeting HEALTH SAVINGS ACCOUNT Effective: January 1, 2027 A Health Savings Account (HSA) is a tax-advantaged savings account that is available to anyone enrolled in a qualified High-Deductible Health Plan (HDHP). HSAs are used to save money for current and future medical expenses. Employees enrolled in a qualified HDHP, can contribute their own pre-tax dollars to their HSA account. Please see chart on the following page for details of your HSA plan. 10 BENEFITS OF AN HSA • Save Money. HDHPs have lower monthly premiums, meaning less money is taken out of your paycheck to pay for health insurance. • Portability. The money in your HSA is carried over from year to year and is yours to keep, even if you leave the company. • Tax-Savings. HSA contributions are made with pre-tax dollars. Since your taxable income is decreased by your contributions, you’ll pay less in taxes. • Additional Retirement Savings. After age 65, funds can be withdrawn for any purpose without penalty (online income tax is assessed). • Investment Opportunities. Once you have a balance of $1,000 in your HSA, you can self-direct investments that can potentially grow your savings for healthcare or retirement. HOW DOES AN HSA WORK? The elections you make to an HSA are automatically taken from each paycheck throughout the year and deposited in your HSA. You can also contribute to your account anytime through the year via the online portal. When you have an eligible expense, HSA Bank offers convenient options to pay for current or future healthcare expenses, including your HSA debit card, online bill pay or manual check. To pay for a service, you must have funds in your account.

HEALTH SAVINGS ACCOUNT (HSA) Compatible B730ADT $7,850 HDHP Medical Plan If you are enrolled in a qualified High-Deductible Health Plan (HDHP), you can enroll in an HSA account for qualified medical, dental and vision expenses. And as long as you are not… • covered by any other health plan that is not a qualified high-deductible plan • enrolled in Medicare, TRICARE, or TRICARE for Life • claimed as a dependent on someone else’s tax return Who Can Participate? • No minimum per year • Employee Only: $4,500 max • Employee + 1 or more: $9,000 max If you are age 55 or older, you are allowed to contribute an additional $1,000 per year. 2027 Contribution Limits HSA funds can be held in an interest-bearing account and may be invested in mutual funds upon reaching a minimum balance. Earnings grow tax- free! Account Investments Availability of Funds Only the balance of funds in the HSA is available. Expenses can be paid by: • HSA Debit Card • Withdraw funds to reimburse yourself Paying for Eligible Expenses Save your receipts and EOBs! Saving Receipts The IRS requires documentation of HSA withdrawals during a tax audit. Reimbursement You may pay for expenses incurred after your HSA Deadline was opened at any time. There is no deadline. Rollover Funds All funds remaining in the account at the end of the year rollover. 11 Healthcare Budgeting

FLEXIBLE SPENDING ACCOUNT (FSA) Compatible Medical Plan $2,400 PPO Plan If you are enrolled in a qualified traditional PPO plan, you can enroll in an FSA account for qualified medical, dental and vision expenses. Who Can Participate? • No minimum per year 2027 Contribution Limits • $3,700 maximum per year Your employer does not contribute to this Employer Contributions account. Funds in the FSA do not earn interest, and Account Investments there are no investment options. The full FSA annual election amount is Availability of Funds available at the start of the year. Expenses can be paid by: Paying for Eligible Expenses • FSA Debit Card • FSA Reimbursement Request Save your receipts and EOBs! You may be required to submit documentation of your Saving Receipts expenses For expenses incurred you must request Reimbursement Deadline reimbursement by 04/30/2028 Rollover Funds Pre-tax benefit that is “Use It or Lose It” 12 Healthcare Budgeting

Dependent Care Account Contribution Limits You may contribute up to a maximum of $7,500 per household, per year. Once you have made your annual contribution election, you may only change the amount upon a qualifying status change, such as having a baby or becoming responsible for a dependent adult. Availability of Funds Unlike a Healthcare FSA, a Dependent Care FSA is not pre-funded. This means your total annual election is not immediately available at the beginning of the plan year. Funds are only available as they are contributed. As soon as you have funds in your dependent care FSA, you can use it to pay for eligible dependent care expenses. The Dependent Care FSA has a “use it or lose it” provision. Unused funds in the Dependent Care FSA do not roll over to the next plan year. Be sure to contribute no more than you plan to use during the year. Save for day care, preschool, and summer day camps - tax-free! You can use a Dependent Care Flexible Spending Account to pay for the care of your child(ren) under the age of 13, or to care for qualifying dependent adults, such as disabled spouse or an elderly parent, who can’t care for themselves. Funds can be used to pay for the eligible expenses of any qualifying dependent, even if they are not covered on your health insurance plan. ELIGIBLE EXPENSES  Nursery School  Pre-School  Child Day Care  Before School Programs  After School Programs  Summer Day Camps (Overnight Camps are not eligible)  Adult Day Care 13

Dental Effective: January 1, 2027 Amounts shown below are your responsibility. This table only shows in-network benefits UNUM | Network | UNUM PPO | | Plan Year Deductible | $50 per person / $150 per family | | Preventive & Diagnostic Care | Covered in full / Deductible waived | | Basic Care | 20% | | Major & Restorative Care | 50% | | Plan Year Maximum Per | $1,500 | | Person | | Orthodontia | 50% | | (Children under 26) | | Orthodontic Lifetime | $1,500 | Maximum Members that receive at least one exam and cleaning during the plan year can Dental Carryover have a portion of the unused annual maximum carry over to the following year. Preventive care is covered at 100% on your dental plan. Studies show that oral health is closely related to your overall health. For example, gum disease has connections to diabetes, heart disease, high blood pressure and stroke. Having access to a plan that will cover your preventive visits can go a long way in maintaining your overall health. www.unumdentalcare.com / 1-866-679-3054 14

Vision UNUM Copays Exam: $10 Copay Materials: $25 Copay Routine Eye Exam Every 12 Months Lenses Every 12 Months Frames Every 24 Months $175 Retail Allowance Every 12 Months (instead of glasses) Contact Lens $175 Retail Allowance Effective: January 1, 2027 Amounts shown below are your responsibility. This table only shows in-network benefits Like a regular fitness program, vision insurance promotes good health. Eye exams are considered preventive care and plans typically cover most, if not all, of the exam cost. Scheduling regular exams helps your eye doctor identify vision correction needs, changes inside the eye and early stages of eye diseases, such as glaucoma, cataracts, macular degeneration and diabetic retinopathy. www.unum.com / 1-866-679-3054 15

BASIC TERM LIFE / AD&D Coverage paid for by your employer. Benefit Amount $25,000 AD&D Equal to Life Amount Age Reduction 35% at age 65, 50% at age 70 Life Insurance Your employer provides you with a life insurance and accidental death and dismemberment (AD&D) benefit. The basic term plan is paid for by your employer. Life insurance provides your loved ones with a payment, based on the amount of your coverage, upon your death. BENEFICIARIES While not always top of mind, making sure that death benefits are directed to the intended beneficiary(ies) is very important when you have life insurance. Having an up-to-date beneficiary designation will help ensure payments get to the correct person in the event of your passing. Updating a beneficiary is something you can do at any time, so please always keep your beneficiary up to date. www.unum.com / 1-866-679-3054 16 Effective: January 1, 2027

Long-Term Short-Term Disability UNUM Disability Paid For By Employer Employer Income Replacement 70% of your 66.67% of your Weekly Income Weekly Income Maximum Benefit up to $2,100 Weekly up to $7,200 Monthly Elimination Period Illness - 14 Days 90 Days Accident – 14 Day 65 or Social Security Normal Retirement Max Benefit Duration up to 11 Weeks Age (SSNRA) Pre-Existing Condition 3/12 3/12 Disability The financial consequences of not being able to work due to a sickness or accident off the job can be devastating to both you and your family. We recognize this risk and are pleased to offer a comprehensive disability program. Disability insurance replaces part of your income for a limited period of time after an accident or injury. Benefits elected outside the New Hire Period may require an individual medical statement (EOI). Paycheck Protection www.unum.com / 1-866-679-3054 18

ACCIDENT COVERAGE Being prepared for the unexpected can make all the difference. This Accident policy can provide you with a solution for those unforeseen accidents that life sometimes delivers. This coverage will pay you a cash benefit for numerous types of injuries, some of which are listed below. Accident Coverage UNUM Accident $1,000 $1,000 $300/Day Employee: $50,000 Spouse: $25,000 Child: $12,500 $50 per person/per year. File a claim if you receive an eligible preventive exam or physical. www.unum.com / 1-866-679-3054 19 Effective: January 1, 2027

Effective: January 1, 2027 Critical Illness provides a lump-sum benefit upon diagnosis of a covered critical illness for you to use where it is needed most. This plan covers illnesses such as cancer, heart attack, stroke, and renal failure to name a few. Critical Illness Coverage UNUM Coverage $10,000, $20,000 or $30,000 50% of the employee amount 25% of the employee amount Employee Amount Spouse Amount Child Amount Cancer Heart Attack End Stage Renal Failure Deafness/Blindness Stroke Major Organ Transplant Covered Conditions (Include But Are Not Limited To) Do I have to answer health questions to enroll for coverage? Not if you enroll when you are first eligible. If you request coverage after the enrollment date, you may need to submit an “Evidence of Insurability” application. This means that we need you to respond to questions about your health. The application must be approved by the insurance carrier before the coverage takes effect. www.unum.com / 1-866-679-3054 20

A hospital indemnity plan is extra insurance that gives you cash payments if you're admitted to the hospital for an illness or injury. You can use the money however you need—like covering deductibles, medical bills, or even household expenses while you're recovering. It’s a simple way to add financial protection and peace of mind during unexpected hospital stays. Hospital Indemnity Coverage UNUM Hospital $1,000 $100/Day $100/Day $50 per person/per year. File a claim if you receive an eligible preventive exam or physical. www.unum.com / 1-866-679-3054 21 Effective: January 1, 2027

Employee Cost Effective: January 1, 2027 Medical *Please Note: The employee rates below include Heartland Utility’s employer contribution of $67.36 per week. | B730ADT $7,850 | G8K6ADT $2,400 | | Weekly Deductions | HDHP – Bronze Plan | PPO – Silver Plan | | Employee Only | $67.36 | $106.96 | | Employee & Spouse | $202.08 | $281.28 | | Employee & Child(ren) | $202.08 | $281.28 | | Family | $336.81 | $455.60 | Dental & Vision | Weekly Deductions | Dental PPO | Vision | | Employee Only | $8.20 | $1.63 | | Employee & Spouse | $16.19 | $3.25 | | Employee & Child(ren) | $24.64 | $3.62 | | Family | $36.09 | $5.68 | Accident & Hospital Indemnity | Weekly Deductions | Accident | Hospital Indemnity | | Employee Only | $3.73 | $4.89 | | Employee & Spouse | $6.57 | $14.40 | | Employee & Child(ren) | $7.89 | $8.29 | | Family | $10.73 | $17.80 | Life and Disability Benefits Short Term Long Term Group Life Weekly Disability Disability Deductions 100% employer 100% employer 100% employer Employee paid paid paid 22

Employee Cost Effective: January 1, 2027 Voluntary Life | Weekly | Rates per $1,000 of | Child Rate | | Deductions | Coverage | | 15-24 | $0.30 | Child Life & AD&D: $1.04 for | | 25-29 | $0.032 | $10,000 of coverage; | | 30-34 | $0.046 | includes all children | | 35-39 | $0.062 | | 40-44 | $0.090 | | 45-49 | $0.143 | | 50-54 | $0.203 | | 55-59 | $0.318 | | 60-64 | $0.411 | | 65-69 | $0.501 | | 70-74 | $0.916 | | AD&D | $0.090 | Note: Spouse rate is based on employee’s age. Critical Illness | Weekly | Employee | Spouse | | Deductions | | Age Band | $10k | $20k | $30k | $10k | $20k | $30k | | <25 | $0.97 | $1.94 | $2.91 | $1.43 | $2.86 | $4.29 | | 25-29 | $1.13 | $2.26 | $3.39 | $1.59 | $3.18 | $4.78 | | 30-34 | $1.34 | $2.69 | $4.02 | $1.80 | $3.60 | $5.40 | | 35-39 | $1.62 | $3.23 | $4.85 | $2.08 | $4.15 | $6.23 | | 40-44 | $2.17 | $4.34 | $6.51 | $2.63 | $5.26 | $7.89 | | 45-49 | $3.14 | $6.28 | $9.42 | $3.60 | $7.20 | $10.80 | | 50-54 | $4.68 | $9.37 | $14.05 | $5.15 | $10.29 | $15.44 | | 55-59 | $6.42 | $12.83 | $19.25 | $6.88 | $13.75 | $20.63 | | 60-64 | $9.55 | $19.11 | $28.66 | $10.02 | $20.03 | $30.05 | | 65-69 | $13.04 | $26.08 | $39.12 | $13.50 | $27.00 | $40.50 | 23

Telehealth Visits MD Live Customer Service: 888-970-4081 wwwMDLIVE.com/bcbsok Refer to the back of your Medical ID Card Medical Plans BlueCross BlueShield of Oklahoma Customer Service: 800-942-5837 www.bcbsok.com Refer to the back of your Medical ID Card Vision Plan UNUM Customer Service: 866.679-3054 www.unum.com Dental Plan UNUM Customer Service: 866.679-3054 www.unum.com Accident, Critical Illness and Hospital Indemnity Plans UNUM Customer Service: 866.679-3054 www.unum.com Life / AD&D Plans & Disability Plans UNUM Customer Service: 866.679-3054 www.unum.com If you have any benefit questions throughout the year, please contact: BENEFITS CONTACT INFORMATION Lori Odom 918-606-5881 lori@heartlandutilityservices.com 24 Contact Info