2024 Employee Handbook

LHD BENEFIT ADVISORS Employee Handbook Last Update: July 2024

Welcome to LHD! At LHD, our product is our people. Our success rests with our team and the innovative solutions we’ve developed to provide the best client service while also fully supporting our staff. As a leadership team, we thrive when our staff feels supported. Support ranges from career mentoring and mental health awareness to financial wellbeing and work/life flexibility. We want employees to wake up each morning feeling engaged and motived, and end their day with a sense of fulfillment, appreciation, and accomplishment. Since LHD's inception in 1999, we've remained committed to collecting employee feedback and introduced employee-centric programs as a result. We are able to confidently support employees because of the mutual trust and understanding between our leadership team and our staff. Over the years we have worked hard to create and maintain a people-focused culture; creating incentives, accountability, better engagement, better communication, and a comfortable place to share ideas, raise concerns, and ask for help. As a result of this commitment, we have been named to the “Best Places to Work in Indiana” list since 2016. Bill Drew, President Marcus Bowling, Partner Michael Piercefield, Partner Ben Fuelberth, Partner Jacob Baker, CFO Whitney Boyer, CMO

Table of Contents Welcome to LHD! .................................................................................................................................................................................... 1 Table of Contents ................................................................................................................................................................................... 2 Our Company ............................................................................................................................................................................................ 1 Purpose of this Handbook .............................................................................................................................................................. 1 Changes to the Handbook .............................................................................................................................................................. 1 Company Mission & Values ............................................................................................................................................................ 1 Employment Practices & Policies ..................................................................................................................................................... 2 Pre-Employment Screening ........................................................................................................................................................... 2 Re-Hires .................................................................................................................................................................................................. 2 Employment Categories .................................................................................................................................................................. 2 Assessment Period ............................................................................................................................................................................ 3 Diversity Statement ........................................................................................................................................................................... 4 Equal Employment Opportunity .................................................................................................................................................... 4 Americans with Disabilities Act (ADA) and Reasonable Accommodation .................................................................... 4 Standards of Conduct ....................................................................................................................................................................... 5 At-Will Statement ............................................................................................................................................................................... 6 Workplace Policies ................................................................................................................................................................................. 7 Attendance ............................................................................................................................................................................................ 7 Conflict of Interest ............................................................................................................................................................................. 7 Non-Discrimination, Harassment, & Workplace Violence ................................................................................................... 8 Performance Evaluations ................................................................................................................................................................ 9 Workplace Safety ............................................................................................................................................................................... 9 Dress Code & Personal Appearance ........................................................................................................................................ 11 Business Travel, Expense & Reimbursement Guidelines ................................................................................................. 11 Office Communication Guidelines ............................................................................................................................................ 12 Social Media Policy ......................................................................................................................................................................... 12 Remote Work Flexibility ................................................................................................................................................................. 13 Compensation ....................................................................................................................................................................................... 15 Payroll ................................................................................................................................................................................................... 15 Bonuses ............................................................................................................................................................................................... 16 Employee Referral Bonus ............................................................................................................................................................. 16 Time Away From Work ....................................................................................................................................................................... 17

Paid Time Off ..................................................................................................................................................................................... 17 Family and Medical Leave Act .................................................................................................................................................... 19 Short Term Disability ...................................................................................................................................................................... 27 Long-Term Disability ...................................................................................................................................................................... 28 Parental Leave .................................................................................................................................................................................. 28 Employee Benefits ............................................................................................................................................................................... 30 Medical Coverage............................................................................................................................................................................ 31 Vision Coverage ............................................................................................................................................................................... 31 Dental Coverage .............................................................................................................................................................................. 31 Health Savings Accounts ............................................................................................................................................................. 31 Life Insurance .................................................................................................................................................................................... 31 401(K) Plan ......................................................................................................................................................................................... 32 Leaving LHD ........................................................................................................................................................................................... 32 Resignation ........................................................................................................................................................................................ 32 COBRA ................................................................................................................................................................................................. 32 Receipt & Acknowledgement of Employee Handbook ......................................................................................................... 33

Our Company Purpose of this Handbook This handbook is intended for employees of LHD Benefit Advisors. This handbook has been written as a guide to provide answers to most of the questions you may have about LHD’s philosophy, benefit programs, as well as company policies and procedures by which we abide by, the conduct expected from you, and our responsibilities to you and your responsibilities to us. No Employee Handbook can answer every question, nor would we want to restrict the question and answer interchange among us. It is our person-to-person conversations that enable us to better know each other, express our views, and work together in a collaborative way. We ask that you read this Handbook carefully and refer to it whenever questions arise. Additionally, your supervisor welcomes questions and will do his/her best to address those questions or any issues that arise. LHD’s benefits and policies, as explained in this Handbook, may be changed from time to time as business, employment legislation, and economic conditions dictate. Every effort will be made to keep you informed through suitable lines of communication, including notices sent directly to you. If any provisions of this Employee Handbook shall be held to be invalid, void, or unenforceable, the remaining provisions hereof shall not be affected or impaired, and such remaining provisions shall remain in full force and effective. Changes to the Handbook It is LHD’s goal to keep policies current at all times. The Company reserves the right to amend, modify, add to, repeal or make exceptions from any or all of the policies or procedures set forth or referred to in this Handbook. It is the employee’s responsibility to be aware of and comply with the most recent policies. The Human Resources and Operations teams will ensure that the most up-to-date version is available to all employees. Company Mission & Values Built on a foundation of unparalleled expertise, LHD fosters growth by providing creative solutions designed for the well- being of the people, businesses, and communities we serve. Provide the best service. Do the right thing. Never stop improving. Achieve together. Value people first. BACK TO TABLE OF CONTENTS | 1

Employment Practices & Policies Pre-Employment Screening LHD recognizes the importance of maintaining a safe workplace with employees who are honest, trustworthy, qualified, reliable, non-violent, and do not present a risk of serious harm to their co-workers or others. For purposes of furthering these concerns and interests, the Company reserves the right to investigate an individual’s prior employment history, personal references, and educational background, as well as other relevant information that is reasonably available to the Company. The Company may review an applicant’s or an employee’s criminal background and/or driving records where relevant. In the event that a background check is conducted, the Company will comply with the federal Fair Credit Reporting Act and applicable state laws, including providing the job applicant or employee with any required notices and forms. Consistent with these practices, job applicants or employees may be asked to sign certain authorization and release forms. Consistent with legal requirements, the Company reserves the right to make signing the requested release forms a condition of commencing or continuing employment. Re-Hires Re-hire eligibility is determined at the time the employee leaves the company and must be approved by a member of the Executive Team. Any employee eligible for re-hire who was employed for at least two (2) years of service prior to their resignation and returns to employment within six (6) months of resignation, will have their original date of hire reinstated. New hire benefit waiting periods, however, will apply for reinstatement of benefits. Re-hires will be eligible for immediate re-entry into the 401(k) plan in accordance with plan. Normal pre-employment procedures will apply, including application, new hire paperwork and background checks. Employment Categories Based on the conditions of employment, Employees at LHD fall into one of the following categories: FULL-TIME An Employee is considered Full-Time if he/she works a minimum of 30 hours per week, regardless of the days or times worked, and whose position has no pre-determined end date. Full-time employees are eligible for benefits once they meet the eligibility requirements for each particular benefit. PART-TIME An Employee is considered Part-Time if he/she works a regular schedule of less than 30 hours per week and whose position has no pre-determined end date. Part-time employees can be classified as exempt or non- BACK TO TABLE OF CONTENTS | 2

exempt as defined above. Part-time employees are eligible for only those benefits required by law, provided the employee meets the minimum requirements set forth by law and in the benefit plan(s). EXEMPT EMPLOYEES Exempt employees are classified as such if their job duties are exempt from the overtime provisions of the Federal and State Wage and Hour laws. Exempt employees are not eligible for overtime pay, as their salaries are calculated on a per pay basis. NON-EXEMPT EMPLOYEES Non-Exempt Employees receive overtime pay in accordance with our overtime policy. Their salaries are calculated on an hourly basis. TEMPORARY An Employee is considered temporary if he/she does not have regularly scheduled hours, and works on an as-needed, on-call basis or is employed to assist on a time specified project that does not exceed 6 months. Temporary employees are classified as non-exempt and do not receive any additional compensation or benefits provided by the company. INTERN An employee is considered an Intern if he/she is a full- or part-time student working at LHD in a position with a pre-determined end date. Interns are considered non-exempt and typically work one (1) or more semesters. Interns are eligible for overtime pay in accordance with our overtime policy. Interns do not receive any additional compensation or benefits provided by the company. Assessment Period Every new employee goes through an initial period of adjustment in order to learn about the Company and his/her job. During this time, the employee will have an opportunity to determine if he/she is suited to LHD and his/her new position. Additionally, the initial employment period gives LHD and the Employee’s supervisor a reasonable period of time to evaluate his/her performance. It is our goal that all employees meet or exceed optimal performance to be successful within our organization. All new employees will participate in a 90-day Assessment Period that begins on the first day of employment. At the end of the Assessment Period, the Employee and their supervisor may discuss the Employee’s performance. Where improvement is needed, LHD will provide guidance and the necessary tools to reach optimal performance. In the event that optimal performance is not met, or the Employee is not progressing satisfactorily, action may be taken, up to and including termination. Provided the Employee’s job performance is satisfactory, the Employee will continue employment at LHD as an at-will Employee. BACK TO TABLE OF CONTENTS | 3

Diversity Statement LHD is committed to fostering, cultivating and preserving a culture of diversity, equity and inclusion. Our human capital is the most valuable asset we have. The collective sum of the individual differences, life experiences, knowledge, inventiveness, innovation, self-expression, unique capabilities and talent that our employees invest in their work represents a significant part of not only our culture, but our reputation and company’s achievement as well. We embrace and encourage our employees’ differences in age, color, disability, ethnicity, family or marital status, gender identity or expression, language, national origin, physical and mental ability, political affiliation, race, religion, sexual orientation, socio-economic status, veteran status, and other characteristics that make our employees unique. LHD’s diversity initiatives are applicable—but not limited—to our practices and policies on recruitment and selection; compensation and benefits; professional development and training; promotions; transfers; social and recreational programs; layoffs; terminations; and the ongoing development of a work environment built on the premise of gender and diversity equity that encourages and enforces:  Respectful communication and cooperation between all employees.  Teamwork and employee participation, permitting the representation of all groups and employee perspectives.  Work/life balance through flexible work schedules to accommodate employees’ varying needs.  Employer and employee contributions to the communities we serve to promote a greater understanding and respect for the diversity. All employees of LHD have a responsibility to treat others with dignity and respect at all times. All employees are expected to exhibit conduct that reflects inclusion during work, at work functions on or off the work site, and at all other company-sponsored and participative events. Employees who believe they have been subjected to any kind of discrimination that conflicts with the company’s diversity policy and initiatives should seek assistance from a supervisor or an HR representative. Equal Employment Opportunity Equal Employment Opportunity has been, and will continue to be, a fundamental principle at LHD, where employment is based upon personal capabilities and qualifications without discrimination because of race, color, creed, religion, sex, sexual orientation, age, national origin, disability, veteran status or any other protected characteristic as established by law. This policy of Equal Employment Opportunity applies to all policies, procedures, and practices relating to recruitment, hiring, compensation, benefits, termination, and all other conditions of employment. Americans with Disabilities Act (ADA) and Reasonable Accommodation BACK TO TABLE OF CONTENTS | 4

LHD is committed to the fair and equal employment of individuals with disabilities under the ADA. It is LHD’s policy to provide reasonable accommodation to qualified individuals with disabilities unless the accommodation would impose an undue hardship on the company. LHD prohibits any harassment of, or discriminatory treatment of, employees based on a disability or because an employee has requested a reasonable accommodation. In accordance with the ADA, reasonable accommodations will be provided to qualified individuals with disabilities to enable them to perform the essential functions of their jobs or to enjoy the equal benefits and privileges of employment. An employee with a disability may request an accommodation from the HR department and engage in an informal process to clarify what the employee needs and to identify possible accommodations. If requested, the employee is responsible for providing medical documentation regarding the disability and possible accommodations. All information obtained concerning the medical condition or history of an applicant or employee will be treated as confidential information, maintained in separate medical files, and disclosed only as permitted by law. It is the policy of LHD to prohibit harassment or discrimination based on disability or because an employee has requested a reasonable accommodation. LHD prohibits retaliation against employees for exercising their rights under the ADA or other applicable civil rights laws. Employees should use the procedures described in the Harassment and Complaint Procedure to report any harassment, discrimination, or retaliation they have experienced or witnessed. Standards of Conduct Whenever people gather together to achieve goals, some rules of conduct are needed to help everyone work together efficiently, effectively, and harmoniously. At LHD, we hold ourselves to a high standard of quality. By accepting employment with us, you have a responsibility to LHD and to your fellow Employees to adhere to certain standards of behavior and conduct. The purpose of these standards is not to restrict your rights, but rather to be certain that you understand what conduct is expected and necessary. When each person is aware that he or she can fully depend upon fellow workers to follow the rules of conduct, then our company will be a better place to work for everyone. UNACCEPTABLE ACTIVITIES Generally speaking, we expect each person to act in a mature, responsible and professional manner at all times. However, to avoid any possible confusion, some of the more obvious unacceptable activities are noted below.  Willful violation of any company policy.  Any deliberate action that is extreme in nature and is obviously detrimental to LHD’s efforts to operate effectively or profitably.  Negligence or any careless action which endangers the life or safety of another person. BACK TO TABLE OF CONTENTS | 5

 Being intoxicated or under the influence of controlled substance drugs while at work; use or possession or sale of controlled substance drugs in any quantity while on company premises. An Employee may use and possess medications prescribed for them by a physician which does not impair work performance.  Engaging in criminal conduct or acts of violence on or off company premises while on or off duty, or making threats of violence toward anyone on company premises or when representing LHD; fighting or provoking a fight on company property, or negligent damage of property.  Insubordination or refusing to obey instructions properly issued by your supervisor pertaining to your work; refusal to help out on a special assignment.  Threatening, intimidating, or coercing fellow employees on or off the premises – at any time, for any purpose.  Engaging in an act of sabotage; willfully or with gross negligence causing the destruction or damage of company property, or the property of fellow Employees, customers, suppliers, or visitors in any manner.  Theft of company property or the property of fellow Employees; unauthorized possession or removal of any company property, including documents, from the premises without prior permission from management; unauthorized use of company equipment or property for personal reasons; using company equipment for profit.  Dishonesty; willful falsification or misrepresentation on your application for employment or other work records; lying about sick or personal leave; falsifying reason for a leave of absence or other data requested by LHD; alteration of company records or other company documents.  Violating the non-disclosure agreement; giving confidential or proprietary LHD information to competitors or other organizations; working for a competing business while an LHD Employee; breach of confidentiality of personnel information.  Malicious gossip and/or spreading rumors; engaging in behavior designed to create discord and lack of harmony; interfering with another Employee on the job; willfully restricting work output or encouraging others to do the same. Employees who fail to maintain proper standards of conduct toward their work, fellow employees or customers, or who violate any of the company's policies are subject to appropriate disciplinary action up to and including immediate termination. At-Will Statement The employment of each Employee is at-will. Either you or LHD may terminate your employment at any time for any reason. Nothing in this handbook is intended to be a promise of continuing employment or a contract of employment of any kind or duration. This handbook is a general guide to current LHD policies, benefits, and procedures and supersedes any prior handbooks issued by the company. LHD reserves the right to modify or delete any of its policies and benefits, including those set forth in this handbook. This at- BACK TO TABLE OF CONTENTS | 6

will status will not change despite subsequent changes in an Employee’s duties, responsibilities, and/or compensation. Workplace Policies Attendance Regular attendance is expected of all employees. Punctuality and regular attendance indicate a sense of personal responsibility. Habitual lateness and frequent absence may adversely affect not only the Employee’s performance, but also the morale and efficiency of the group or department as a whole. If you are unable to report to work, or if you will arrive late, please contact your supervisor. If you know in advance that you will need to be absent, please request this time off directly from your supervisor. Conflict of Interest The Conflict of Interest policy is intended to prevent employees from engaging in activities that are incompatible with the impartial and objective performance of their duties. Because a conflict of interest can be difficult to define, policies usually are designed to cover a wide-range of employee activities, circumstances, and relationships that could be adverse to an Employer's interests. LHD does not seek to interfere with the off-duty conduct and activities of its Employees. However, there are certain types of off-duty conduct that may interfere with LHD’s legitimate business interests. For that reason, employees are expected to conduct their personal affairs in a manner that does not adversely affect LHD or their own integrity or credibility. Off-duty conduct that adversely affects LHD’s legitimate business interests or an Employee’s ability to perform his/her job will not be tolerated. While employed by LHD, all employees are expected to devote energies and efforts to LHD. Due to the importance of this requirement, all employees must avoid activities or relationships that conflict with LHD’s interests or adversely affect LHD’s reputation. Furthermore, LHD prohibits any outside employment, relationships, or other activities that create any actual, potential, or apparent conflict of interest. The types of activities and relationships employees should avoid include, but are not limited to:  Accepting, agreeing to accept, or soliciting money or other tangible or intangible benefits in exchange for the Employee’s favorable decisions or actions in the performance of his or her job;  Accepting employment or compensation or engaging in any business or professional activity that might require disclosure of LHD confidential information;  Accepting employment or compensation that could reasonably be expected to impair the individual’s independent judgment in the performance of official duties;  Using any assets or resources of LHD for personal gain or advantage. BACK TO TABLE OF CONTENTS | 7

Employees must disclose actual or potential conflicts to your supervisor as soon as they become aware of them. Failure to make required disclosures or resolve conflicts of interest satisfactorily can result in discipline, up to and including termination of employment. Questions regarding whether particular conduct might create a conflict of interest with LHD should be directed to Human Resources for resolution. Non-Discrimination, Harassment, & Workplace Violence At LHD, we strictly oppose any form of harassment against job applicants, interns, volunteers, or employees. This includes any mistreatment based on race, color, religion, national origin, age, gender, disability, or other legally protected characteristics. Such behavior is not tolerated by LHD. Furthermore, any retaliation against an individual who has complained about sexual or other harassment or retaliation against individuals for cooperating with an investigation of a harassment complaint is similarly unlawful and will not be tolerated. LHD will take all reasonable steps necessary to prevent and eliminate unlawful harassment. NON-DISCRIMINATION At LHD, our policy is to treat all employees and employment applicants fairly, regardless of race, color, sex, religion, national origin, age, disability, or any other criteria protected by law. We strictly prohibit any form of discrimination or retaliation against our employees or applicants based on these criteria. This policy applies to all aspects of employment, including recruitment, hiring, compensation, training, promotions, layoffs, terminations, and all other terms and conditions of employment. HARASSMENT LHD prohibits any conduct that has the purpose or effect of creating an intimidating, hostile, or offensive work environment. Harassment includes, but is not limited to: slurs; jokes; pranks; innuendo; comments; stereotyping; or other threatening, hostile, or intimidating acts based on race, ethnicity, gender, sex, sexual orientation, marital status, religion, age, disability, veteran status, or another characteristic protected by state or federal law. SEXUAL HARASSMENT LHD prohibits sexual harassment, which is defined as unwelcome sexual advances, request for sexual favors, and other verbal or physical conduct of a sexual nature whereby:  Submission to or rejection of such conduct is made either explicitly or implicitly a term or condition of any individual’s employment or as a basis for employment decisions.  Such conduct has the purpose or effect of unreasonably interfering with an individual’s work performance or creating an intimidating, a hostile, or an offensive work environment. BACK TO TABLE OF CONTENTS | 8

Other sexually oriented conduct, whether intended or not, that is unwelcome and has the effect of creating a work environment that is hostile, offensive, intimidating, or humiliating to workers may also constitute sexual harassment. Sexual harassment can take the following forms:  Unwanted sexual advances, whether they involve physical touching or not;  Inquiries into one’s sexual experiences or discussion of one’s sexual activities.  Conduct that interferes with another person’s work performance or creates an intimidating, hostile, or offensive work environment.  Personnel decisions (i.e., promotions, raises, scheduling) made by a supervisor or manager based on the Employee’s submission to or rejection of sexual advances.  Submission to a sexual advance, whether expressed or implied, used as a condition of obtaining or keeping a job. EMPLOYEE OR APPLICANT RECOURSE Any employee or applicant who feels subjected to discrimination or harassment (sexual or otherwise) should immediately report it to Human Resources. Similarly, if employees observe acts of discrimination toward or harassment of another employee, they are requested and encouraged to report this to one of the individuals listed above. Such reports will be investigated promptly, thoroughly and confidentiality will be protected to the extent possible. If the investigation confirms conduct that violates this policy, disciplinary action will be taken against the offender. Depending on the severity of the misconduct, the disciplinary action could range from a warning to immediate termination. WORKPLACE VIOLENCE LHD strongly believes that all employees and customers should be treated with dignity and respect and therefore has adopted a "Zero Tolerance" policy regarding violence. Violence, threats, intimidation, and other disruptive behavior in our workplace will not be tolerated; that is, all reports of incidents will be taken seriously and will be dealt with appropriately. Such behavior can include oral or written statements, gestures, or expressions that communicate a direct or indirect threat of physical harm. Individuals who commit such acts will be removed from the premises and will be subject to disciplinary action, criminal penalties, or both. Performance Evaluations As a full- or part-time employee, you are eligible to receive a performance appraisal regularly. Generally, formal performance reviews are conducted quarterly. These reviews include a written performance appraisal and discussion between the employee and the supervisor about job performance and expectations for the coming quarter. Workplace Safety BACK TO TABLE OF CONTENTS | 9

It is the responsibility of all LHD employees to maintain a healthy and safe work environment, report any health or safety hazards, and follow the Company health and safety rules. The Company also requires that all occupational illnesses or injuries be reported to your manager as soon as reasonably possible and that an occupational illness or injury form be completed on each reported incident. WORKERS COMPENSATION All employees of LHD are covered by Workers Compensation in the event of an injury at work. All injuries, no matter how slight, must be reported immediately to your supervisor. The supervisor is required to immediately complete the “Indiana Worker’s Compensation First Report of Employee Injury Illness” form. This form then needs to be sent to Human Resources. DRUG & ALCOHOL GUIDELINES LHD is committed to providing a healthy, drug-free, safe, and secure work environment and views alcohol and drug abuse as a serious health, safety, and security problem. As part of its commitment to providing a drug-free workplace, LHD strictly prohibits the unauthorized use, transfer, possession, distribution, sale or being under the influence of illegal drugs or alcohol during work hours (whether or not on the Company's premises) or while operating a vehicle while on Company business. LHD will make good faith efforts to maintain a drug-free workplace by conducting alcohol and drug testing. All test results are confidential. Test procedures comply with federal and state laws. Substance abuse testing may be performed under the following circumstances:  Application testing. All applicants who are given conditional offers of employment are tested for illegal drugs. Applicants are advised of the testing requirement prior to receiving employment offers.  Reasonable cause testing. Any employee can be tested if there is reason to believe that he or she is using controlled substances or alcohol at work. Reasonable cause includes, but is not limited to:  Frequent unexplained absences.  Uncharacteristic performance problems.  Post-accident testing. Any employee whose actions directly led to or possibly caused an accident while on the job is tested as soon as possible after the accident. Any refusal to submit to testing can result in disciplinary action, up to and including termination. Employees should contact their supervisor or Human Resources if they have questions about this policy. EMERGENCY PROCEDURES The Operations and Human Resource teams have overall responsibility for the development, maintenance, and enforcement of the Company’s emergency procedures. LHD will ensure the following:  Training of all employees in safe evacuation procedures.  Use of floor plans and workplace maps that clearly show the emergency escape routes. BACK TO TABLE OF CONTENTS | 10

 After evacuation, no employee is permitted to re-enter the building until advised by the Safety Captain and/or designated Manager/Supervisor.  Trained evacuation personal conduct head counts once evacuation has been completed. All employees must adhere to evacuation orders. If you have any questions regarding emergency procedures, or wish to see the full Emergency Response Plan, please contact Human Resources or a member of the Operations team. Dress Code & Personal Appearance At LHD, we value a relaxed and comfortable work environment while maintaining professionalism. Our casual dress code policy allows employees to dress in a manner that aligns with our company culture and industry standards. We believe that a casual dress code promotes a positive atmosphere and enables our team to perform at their best. Employees should always maintain a level of dress that is appropriate for the nature of their work, their department, and their interactions with clients or visitors. Dressing appropriately includes clean, tidy clothing that is not overly revealing or offensive. Should you have questions about the dress code policy, please reach out to Human Resources. Business Travel, Expense & Reimbursement Guidelines Employees must travel and conduct business with standards that are consistent with good business practice. LHD’s policy on reimbursement of business expenses is to be fair and equitable and follow tax guidelines. Employee travel and the expenses associated with it will be authorized only if they are clearly consistent with the mission of LHD. Some policy highlights are:  Receipts must be included with expense report unless otherwise approved by the CFO.  Frequent flyer or mileage program participation is voluntary.  The lowest logical airfare should always be accepted unless certain circumstances as described in the policy occur.  Employees are eligible for reimbursement of hotel expenses when they have received prior approval for overnight business travel. While we encourage considering the comfort and safety of the traveler, employees are expected to select reasonably priced hotels that are in proximity to their business destination.  All employees are expected to follow applicable local, state, and federal laws and regulations regarding the use of cellphones while driving. Employees who are charged with traffic violations resulting from the use of their phone while driving will be solely responsible for all liabilities that result from such actions.  Employees, when not entertaining clients, will use the following Guidelines (including tax, tip and alcohol): o Breakfast up to $15; o Lunch up to $20: BACK TO TABLE OF CONTENTS | 11

o Dinner up to $35.  Employees can claim mileage reimbursement for business related travel in excess of their normal commute per federal guidelines, which are subject to change.  All expenses must be submitted through Paylocity within 90 days of incurred expense; approved expenses will be paid on their regular paycheck tax-free. Employees who are required to have/use a cell phone to perform their LHD job specific functions, and are not provided one by the company, will be reimbursed. The amount of the reimbursement is subject to change and will be determined by Human Resources and in accordance with IRS regulations. Office Communication Guidelines The Office Communication Guidelines are designed to ensure efficient, professional, and respectful use of the various communication tools within our office. In our organization, we uphold a communication guideline that emphasizes etiquette and professionalism across all channels. This requires employees to use clear, concise, and respectful language in all forms of communication, whether it be email, internal messaging platforms, phone calls, or in-person interactions. Overall, we aim to foster a culture of respect, collaboration, and professionalism, ensuring that our communication practices contribute positively to our work environment and uphold the high standards of our organization. For specifics on permitted usage of company internet and equipment, please refer to the Acceptable Use Policy. Social Media Policy At LHD, we understand that social media can be a fun and rewarding way to share your life and opinions with family, friends and co-workers. The use of social media also presents certain risks and carries with it certain responsibilities. To assist you in making responsible decisions about your use of social media, we have established these guidelines for appropriate use of social media. Carefully read these guidelines and ensure your postings are consistent with the policies. Inappropriate postings that may include discriminatory remarks, harassment, and threats of violence or similar inappropriate or unlawful conduct will not be tolerated and may subject you to disciplinary action up to and including termination. We advise our employees to:  Ensure others know that your personal account or statements don’t represent our company. You shouldn’t state or imply that your personal opinions and content are authorized or endorsed by our company. We advise using a disclaimer such as “opinions are my own” to avoid misunderstandings.  Avoid sharing intellectual property like trademarks on a personal account without approval. Confidentiality policies and laws always apply.  Avoid any defamatory, offensive or derogatory content. It may be considered as a violation of our company’s anti-harassment policy, if directed towards colleagues, clients or partners. BACK TO TABLE OF CONTENTS | 12

 Some employees represent our company by handling corporate social media accounts or speak on our company’s behalf. When you’re sitting behind a corporate social media account, we expect you to act carefully and responsibly to protect our company’s image and reputation. You should:  Be respectful, polite and patient, when engaging in conversations on our company’s behalf. You should be extra careful when making declarations or promises towards customers and stakeholders.  Avoid speaking on matters outside your field of expertise when possible. Everyone should be careful not to answer questions or make statements that fall under somebody else’s responsibility.  Follow our Confidentiality Policy and Acceptable Use Policy and observe laws on copyright, trademarks, plagiarism, and fair use.  Contact our Marketing department when you’re about to share any major-impact content.  Avoid deleting or ignoring comments for no reason.  Never post discriminatory, offensive, or libelous content and commentary.  Correct or remove any misleading or false content as quickly as possible Ultimately, you are solely responsible for what you post online. Before creating online content, consider some of the risks and rewards that are involved. Keep in mind that any of your conduct that adversely affects your job performance, the performance of fellow associates or otherwise adversely affects members, customers, suppliers, people who work on behalf of LHD or LHD’s legitimate business interests may result in disciplinary action up to and including termination. Employees should expect that any information created, transmitted, downloaded, exchanged, or discussed on publicly accessible online social media may be accessed by the Company at any time without prior notice. Remote Work Flexibility LHD’s Remote Work Flexibility Policy is designed to provide flexibility for employees to work away from our corporate office. Establishing and maintaining a remote work schedule that meets both business and employee needs requires a shared commitment by both the Employee and Manager. Remote work schedules may be appropriate for some employees and roles but not for others. As remote work schedules are used, it is extremely important that both employees and managers be fully aware and in agreement about the requirements and expectations associated with the schedules. ELIGIBILITY  Management and Employee must determine that the Employee’s position can effectively be performed remotely.  Employee must have an active LHD Teleworking Agreement on file with IT.  In our efforts to provide proper training and access to resources, during the first three months of employment a new employee’s remote schedule will be determined by their Manager. BACK TO TABLE OF CONTENTS | 13

 Employees must be in good standing and not subject to a performance improvement plan to be eligible.  Employee compensation and benefits are not affected by the remote work schedule. Non-exempt employees may not work overtime from a remote location without prior approval from their Manager.  The remote work schedule may be discontinued at any time by the Organization. HOURS AND AVAILABILITY  Eligible employees who utilize a remote work schedule must be in office a minimum of 3 days per week. Employees are expected to align their in-office schedule with the needs and demands of your team and your clients.  Business needs may require more than 3 days in office per week. Remote days are not guaranteed.  The Company’s core business hours are from 8am and 5pm. All employees working remotely must be available during business hours unless otherwise arranged with your Manager on a case-by-case basis. Time when the Employee is unavailable must be posted on their Outlook Calendar.  Employees must attend in person business meetings as necessary and required and meet all business requirements and client expectations. This may lessen the number of days working from home.  Employees need to be in the office for the full business day on the days they are not working remotely. If at any time, Management determines the remote work arrangement is no longer viable based upon performance or other business circumstances, the availability of remote work as an option may be modified or rescinded. RESPONSIBILITIES Employees working remotely must:  Be able to perform their normal job duties and service clients without distraction.  Adhere to all LHD policies, procedures, professional standards of conduct and best practices.  Maintain a designated and safe remote work area.  Maintain a secure home network with minimum security settings of WPA2 (AES-256).  Alert the Security Officer of any changes in either your physical environment or home network.  Log into LHD systems and all related programs at their normal start time.  Keep Outlook calendars up to date with meetings, planned PTO, scheduled Work From Home dates, and any other out of office appointments.  Maintain the security, integrity, and confidentiality of all client data and follow proper procedures for shredding any printed documents with confidential information produced at a remote site. BACK TO TABLE OF CONTENTS | 14

 Maintain all standards of professional communication and responsiveness for clients and internal and external stakeholders.  Attend onsite meetings or work onsite on remote days when requested to do so by their Manager and/or Benefit Advisor for client/carrier/vendor visits, training, or other business needs.  Agree with their Manager and/or Benefit Advisor on a plan for receiving work assignments, returning work assignments, and communicating on remote workdays.  Follow all procedures for promptly reporting any work-related injuries.  Comply with all other terms and conditions of employment. LIMITATIONS Employees working remotely cannot:  Meet with clients at a homesite.  Operate a business or work for another employer during work hours.  Allow others to use LHD equipment or access the organization’s network.  Use personal computers to conduct LHD business.  Have sole responsibility for providing dependent care during work hours except under special conditions approved by their Manager. CONNECTIVITY IMPACT TO REMOTE WORK HOURS If an Employee loses internet or telephone connectivity while working remotely, they must notify their Manager immediately. If connectivity is lost for an extended period-of-time, alternate work arrangements may be required. These arrangements may include the following:  Coming into the office.  Arranging another secure internet environment with Security Officer approval.  Adjusting the work schedule.  Using PTO. Compensation Payroll Payroll section consists of items pertaining to pay dates, deductions, and overtime (if applicable). PAY DAY BACK TO TABLE OF CONTENTS | 15

It is LHD’s policy and practice to compensate employees accurately and to do so in compliance with all applicable state and federal laws. To be certain that you are paid properly for all time worked and that no improper deductions are made, you must review your pay checks promptly to identify and report all errors, as set forth below. You will be paid semi-monthly--on the 15th and the last business day of the month. If either of those days falls on a weekend or holiday, payment will be made on the last business day prior to the weekend or holiday. We make every effort to ensure that our Employees are paid correctly. Occasionally, however, an inadvertent mistake can happen. When mistakes do happen and are called to our attention, we will take corrective actions as deemed appropriate for the situation. PAY DEDUCTIONS Each pay cycle, employees will receive a copy of their check or deposit advice, which includes a statement showing gross pay, deductions, and net pay. Local, state, federal, and Social Security taxes will be deducted automatically. No other deductions will be made unless required or allowed by law, contract, or employee obligation. Employees may elect to have additional voluntary deductions taken from their pay only if they authorize the deductions in writing. Your salary may also be reduced for certain types of deductions, such as your portion of health, dental or life insurance premiums; or voluntary contributions to a 401(K) plan. Please review your pay stub each pay period to make sure it is correct. If you believe a mistake has occurred or if you have any questions, please contact your supervisor or Human Resources immediately. OVERTIME Core hours at LHD are generally 8:00 a.m. - 5:00 p.m., Monday through Friday, with a one-hour lunch period each day. If your position requires a different schedule, it must be approved by your supervisor. Non- Exempt employees are responsible for recording their work time on a time sheet and are eligible for additional pay for work performed beyond their scheduled 40-hour work week. Overtime is calculated at one and a half times (1½ X) the hourly base salary rate based on hours worked in excess of forty (40) hours in a work week. The calculation of overtime does not include vacation, sick, holiday, bereavement, or any other time off with pay. The Employee’s supervisor must approve his/her hours worked at the end of each pay period. Prior to working overtime his/her supervisor must approve the time in advance. Bonuses LHD believes that the practice of paying annual bonuses bolsters recruitment and retention and allows employees to earn additional income based on performance. Bonuses are discretionary and may change without notice depending on market and economic conditions, or company direction. Employee Referral Bonus As an LHD employee you have first-hand knowledge of who we are, what we do and the values we embrace as we go about our work. These things make you a perfect recruiter to help identify talented individuals from BACK TO TABLE OF CONTENTS | 16

your network of relationships as potential candidates for open positions at LHD. When you refer someone, who meets the requirements of one of our positions and we hire them, LHD pays a $1,000 referral bonus. Here are the parameters of the program:  When referring a candidate, you can use one of the following three methods: o Have the candidate send their resume to Human Resources specifically indicating they have been referred by you. o Have the candidate send their resume directly to you and then send it to Human Resources noting the candidate is a referral from you. o Provide Human Resources with the name and contact information for the candidate you are referring, and Human Resources will reach out directly to obtain a copy of their resume for consideration.  The referral must represent the candidate’s first contact with LHD. Temporary employees, interns and former employees are not eligible candidates for referral.  Once someone you refer is hired and completes 90 calendar days of service, you will receive the referral bonus.  Referral bonuses are subject to all standard deductions and payroll withholding.  If two employees refer the same candidate, the employee who referred the candidate first will be the only one eligible for the referral bonus.  There is no cap on the number of referrals you can make or the number of bonuses you may receive.  The Executive Committee reserves the right to modify or discontinue the program. All changes will be clearly communicated. Time Away From Work Paid Time Off PTO LHD recognizes that employees have diverse needs for time off from work and utilizes PTO to provide a flexible approach for employees to manage their individual needs. PTO provides employees with a single allocation of time off that can be used for vacation, personal or family illness or other needs of the Employee’s choice. Employees are accountable and responsible for managing their own PTO balance to allow for adequate reserves if they need to cover vacation, illness or disability, emergencies or other situations that require time off from work. Time off that is not covered by this PTO policy, and for which separate policies exist include company paid holidays, bereavement leave and leave for jury duty. All regular full-time employees accrue PTO on a calendar year basis in accordance with our bimonthly payroll cycle as follows: BACK TO TABLE OF CONTENTS | 17

Years of Service Annual PTO Allocation Accrual per Pay Period 0 to 2 years 120 hours (15 days) 5.0 hours per pay 3 to 4 years 144 hours (18 days) 6.0 hours per pay 5 to 9 years 160 hours (20 days) 6.66 hours per pay 10 or more years 200 hours (25 days) 8.33 hours per pay Employees will begin accruing PTO at the higher rate on January 1 of the year that they reach the milestone date of three, five and 10 years of service. The minimum increment of PTO that an Employee can use depends on whether they are an exempt or a non- exempt Employee. Non-exempt employees may take not less than one hour off at a time and exempt Employees must take PTO in increments of not less than one-half day. Up to 40 hours of unused PTO in a given calendar year may be carried over to the next year but must be used during that calendar year. Any PTO hours in excess of 40 remaining at the end of a calendar year will be lost. Employees are not entitled to pay in lieu of taking PTO. Unused “accrued” PTO hours, less any hours carried over from the previous year, will be paid to terminating employees with their final pay. TIME-OFF REQUESTS All PTO is subject to supervisory approval to avoid disrupting the efficient performance of the business. Employees are required to provide their supervisors with reasonable advance notice and obtain approval prior to using PTO. There may be occasions, such as sudden illness, when an employee cannot notify their supervisor in advance. In these situations, employees must inform their supervisors of their circumstances as soon as possible. When requesting PTO, employees must complete the Time Off Request in Paylocity and have their supervisor approve it before missing time from work. BEREAVEMENT TIME All regular full-time employees are entitled to three (3) days of paid bereavement leave to attend services or to take care of personal matters related to the death of a member of their immediate family, such as a parent, spouse, spouse’s parent, child, spouse’s child by former marriage, brother or sister. One (1) day of paid bereavement leave will be granted in the case of the death of an extended family member, such as a grandparent, your spouse’s grandparent or sibling, aunt, uncle, niece, nephew, cousin, or any member of your extended family living in your home. JURY DUTY All regular full-time employees will be allowed paid leave for time they are required to serve as a juror, as designated by the court, typically five (5) days. Employees must notify their supervisor as soon as possible BACK TO TABLE OF CONTENTS | 18

and present him or her with the appropriate documentation, such as the notice to serve jury duty. Upon the employee’s return from jury duty, a signed Certificate of Jury Service must be submitted to Human Resources. If the jury duty falls at a time when the Employee cannot be away from work, the Company may request the Court allow the employee to serve at a later date. HOLIDAYS The following holidays are recognized by LHD as paid holidays:  New Year’s Day  Labor Day  Martin Luther King Jr. Day  Thanksgiving Day  Memorial Day  The Friday following Thanksgiving Day  Juneteenth  Christmas Eve  Independence Day  Christmas Day Employees are also awarded, at a minimum, one floating holiday each year with their supervisor’s approval. The above holiday schedule is subject to change. Family and Medical Leave Act LHD complies with all applicable federal and state labor and employment laws, including the federal Family and Medical Leave Act of 1993 (FMLA). Under the FMLA, eligible employees are entitled to certain rights, and have certain obligations, with respect to unpaid leave for certain family and medical reasons. The purpose of this policy is to provide employees with a general description of their FMLA rights. In the event of any conflict between this policy and the applicable law, employees will be afforded all rights required by law. If you have any questions, concerns, or disputes with this policy, please contact Human Resources. ELIGIBILITY To be eligible for FMLA leave, you must:  have worked at least twelve (12) months for the Company in the preceding seven years (limited exceptions apply to the seven-year requirement);  have worked at least 1,250 hours for the Company over the 12 months preceding the date your leave would commence; and  currently work at a location where there are at least fifty (50) employees within 75 miles. The 12 months that an employee must have been employed by the Company to be eligible for FMLA leave need not be consecutive. Except in certain limited circumstances relating to military leave, any period of employment with the Company prior to a break in service of seven years or more will not be counted in computing the 12 months’ service requirement. BACK TO TABLE OF CONTENTS | 19

CONDITIONS FOR FMLA FMLA leave may be taken for the following reasons:  birth of a child, or to care or bond with a newly-born child;  placement of a child with the employee and/or the employee’s registered domestic partner for adoption or foster care or to care or bond with the child;  to care for an immediate family member (employee’s spouse, registered domestic partner, child, registered domestic partner’s child, or parent) with a serious health condition;  because of the employee’s serious health condition that makes the employee unable to perform the employee’s job;  to care for a Covered Servicemember with a serious injury or illness related to certain types of military service (see Military-Related FMLA Leave for more details); or,  to handle certain qualifying exigencies arising out of the fact that the employee’s spouse, son, daughter, or parent is on duty under a call or order to active duty in the Uniformed Services (up to 12 weeks) (see Military-Related FMLA Leave for more details). The maximum amount of leave that may be taken in a 12-month period for all reasons combined is twelve (12) weeks, with one exception. For leave to care for a Covered Servicemember, the maximum combined leave entitlement is twenty-six (26) weeks, with leaves for all other reasons constituting no more than twelve (12) of those twenty-six (26) weeks. DEFINITIONS Covered Active Duty For current active duty members of the armed forces, “covered active duty” means duty during deployment to a foreign country. For members of a reserve component of the Armed Forces, “covered active duty” means:  duty during service in a foreign country as part of any operation designated by the Secretary of Defense as one in which members of the Armed Forces are or may become involved in military actions, operations, or hostilities against an enemy of the United States or against an opposing military force;  an operation that results in a call to duty of certain members of the Armed Forces from retirement, the reserves, the National Guard, or state militias; or  any other operation which is the result of a national emergency declared by the President or Congress. Covered Servicemember Means: 1. a current member of the Armed Forces (including National Guard or Reserves) who has suffered a Serious Injury or Illness incurred in the line of duty for which he or she is undergoing medical treatment, recuperation, or therapy; is otherwise in outpatient status; or is on the Temporary Disability Retired List; or BACK TO TABLE OF CONTENTS | 22

2. a veteran who is undergoing medical treatment, recuperation or therapy for a serious injury or illness and who was a member of the Armed Forces (including National Guard or Reserves) at any time during the five years preceding the date of treatment, recuperation, or therapy. Leave Year For the purpose of this policy (with the exception of leave to care for a Covered Servicemember), the leave year within which an eligible employee may take his or her 12 or 26 weeks of FMLA protected leave means a rolling 12-month period measured backwards from the date the employee first takes leave for any of the reasons set forth previously. Next of Kin Means the nearest blood relative of the injured Covered Servicemember as defined by applicable law and regulation. Qualifying Exigency Qualifying Exigencies include the following related to the Covered Active Duty of a Covered Servicemember:  Issues arising from the short-notice (i.e., seven days or fewer) deployment of the employee’s spouse, daughter, son, parent, or Next of Kin in the military (“Servicemember”) for a period of seven days from the date of notification  Military events and related activities  Certain childcare and related activities  Making and updating financial and/or legal arrangements  Attending counseling for the Covered Servicemember or the child of the Covered  Servicemember  Taking up to 15 days of leave to spend time with a Covered Servicemember who is on short-term temporary rest and recuperation leave during deployment  Care of a Covered Servicemember’s parent (including directly caring for the parent,  arranging for care of the parent by another, admitting or transferring the parent to a care facility, or attending meetings with care providers for a parent at a care facility) who is incapable of performing self-care in three or more daily living activities (e.g., grooming, hygiene, bathing, dressing, or eating) or instrumental activities of daily living (e.g., cooking, cleaning, shopping, taking public transportation, paying bills, maintaining a residence, busing a telephone, or using a post office, etc.)  Attending certain post-deployment activities  Any other event that the Company and the employee agree is a Qualifying Exigency and agree as to both the timing and duration of the leave. Serious Health Condition Means an illness, injury, impairment, or physical or mental condition that involves either: BACK TO TABLE OF CONTENTS | 23

 inpatient care (i.e., an overnight stay) in a hospital, hospice, or residential medical care facility, including any period of incapacity (i.e., inability to work, attend school, or perform other regular daily activities) or subsequent treatment in connection with such inpatient care; or  continuing treatment by a health care provider, which includes: o a period of incapacity lasting more than three consecutive, full calendar days, and any subsequent treatment or period of incapacity relating to the same condition that also includes: o treatment two or more times by or under the supervision of a health care provider (i.e., in- person visits, the first within seven days and the second within 30 days of the first day of incapacity unless extenuating circumstances exist for the latter); or o one treatment by a health care provider (i.e., an in-person visit within seven days of the first day of incapacity) with a continuing regimen of treatment under the supervision of a healthcare provider. o any period of incapacity related to pregnancy or for prenatal care; o any period of incapacity or treatment for a chronic Serious Health Condition that:  continues over an extended period of time;  requires periodic visits (at least twice a year) to a health care provider; and  may involve occasional episodes of incapacity rather than a continuing period of incapacity. o any period of incapacity that is permanent or long-term due to a condition for which treatment may not be effective. (Only supervision by a health care provider is required, rather than active treatment.); or o any absences to receive multiple treatments (and recovery from such treatment) for restorative surgery or for a condition that would likely result in a period of incapacity of more than three consecutive calendar days if not treated. Serious Illness or Injury For members of the Armed Forces (including National Guard or Reserves), an injury or illness that was incurred by the member in the line of duty on active duty in the Armed Forces (or that existed before the beginning of the member’s active duty and was aggravated by service in the line of duty on active duty in the Armed Forces) and that may render the member medically unfit to perform the duties of the member’s office, grade, rank, or rating. For veterans of the Armed Forces (including National Guard or Reserves) who were members of the Armed Forces (including National Guard or Reserves) at any time in the five years immediately preceding the treatment or therapy, an injury or illness that was incurred by the member in the line of duty on active duty in the Armed Forces (or existed before the beginning of the member’s active duty and was aggravated by service in the line of duty on active duty in the Armed Forces). Single 12-month Period The Single 12-Month Period pertaining to leave to care for a Covered Servicemember begins the first day the employee takes FMLA leave to care for the Covered Servicemember and ends 12 months after that, regardless of the Leave Year used by the Company for other types of FMLA leave. BACK TO TABLE OF CONTENTS | 24

Veteran Means a person who served in the active military, naval or air service, and who was discharged or released therefrom under conditions other than dishonorable. Requesting FMLA Leave The Company will provide the necessary forms for employees to request FMLA leave. Employees must give the Company at least 30 days’ notice of their intent to leave under the FMLA if the leave is foreseeable. If the leave is not foreseeable, employees must make a good faith effort to provide notice as soon as practicable and must generally comply with the Company’s customary call-in requirements. Any employee who fails to give the requisite notice may be delayed in receiving authorization for leave. Employees must provide information sufficient to enable the Company to determine whether the leave may be FMLA-qualifying and the anticipated timing and duration of the leave. The Company may require information showing that the employee is unable to perform job functions, the family member is unable to perform daily activities, the need for hospitalization or continuing treatment by a health care provider, or circumstances supporting the need for military family leave. If the leave is for a condition for which the Company has previously approved FMLA, the employee must specifically reference that qualifying reason for the leave or the need for FMLA leave. Notification of Designation Absent extenuating circumstances, the Company will notify employees whether their leave has been approved as FMLA-qualifying no later than five business days after receiving sufficient information to make this designation. If known at the time of the designation, the Company will notify the employee of the amount of leave that will be counted against the employee’s FMLA entitlement. If this information is not known at the time of the designation, the Company will provide such information, upon the employee’s request, once every 30 days if leave is taken within that time period. If an employee is not eligible for FMLA leave, the Company will advise the employee why that is the case. Compensation for FMLA Leave FMLA leave is not paid. However, an eligible employee may elect to take any accrued Paid Time Off days in lieu of taking unpaid leave under the FMLA. Such paid leave will be counted toward the employee’s 12 or 26 weeks of FMLA leave granted per leave year. Intermittent or Reduced Hours Leave In the case of leave taken: 1. to care for a seriously ill spouse, child, or parent; 2. due to the employee’s own Serious Health Condition; 3. due to a Qualifying Exigency; or 4. to care for a Covered Servicemember, …an employee may take leave intermittently (i.e., periodically) or on a reduced hours schedule (i.e., reduced number of working hours per day or per week) only when such leave is medically necessary and certified as such. Otherwise, such leave is not permitted except at the sole discretion of the Company. An employee who takes leave intermittently or on a reduced leave schedule may be temporarily transferred to another position for which the employee is qualified to better accommodate that leave. Job and Benefits Security An eligible employee who takes leave under the FMLA and who returns to work before his or her annual FMLA entitlement has expired will be restored to the position he or she held when the leave commenced, or to an otherwise equivalent position with respect to pay, benefits, and other terms and conditions of BACK TO TABLE OF CONTENTS | 25

employment, unless the employee would no longer have been employed in such a position had the employee not taken such leave. Additionally, any unused employment benefits that had accrued to an eligible employee prior to the commencement of leave will be restored upon return from FMLA leave. CONTINUATION OF GROUP HEALTH PLAN COVERAGE Group health plan coverage will be maintained by the Company during an eligible employee’s period of FMLA leave to the extent and under the same circumstances as it ordinarily is furnished to that employee. Premium payments should be made to the Human Resources Office on the 1st and 15th of each month. The Human Resources Manager will notify eligible employees concerning the amount of each premium payment. Failure to pay such premiums during leave may result in the loss of health coverage. An eligible employee who fails to return to work after the expiration of the FMLA leave period for reasons that are not beyond his or her control will be expected to reimburse the Company for health care premiums paid by the Company during the leave period. CERTIFICATION OF THE NEED FOR LEAVE In cases of leave to be taken to care for a family member with a Serious Health Condition, a Covered Servicemember who has suffered a Serious Injury or Illness in the line of military duty, or due to the employee’s own Serious Health Condition, an eligible employee must provide the Company with a completed and signed health care provider certification indicating that the employee requires FMLA leave. The Company will provide the appropriate forms for such certification. In cases of leave due to a Qualifying Exigency arising out of the active duty or call to active duty of a Covered Servicemember, the Company requires that an employee’s request for leave be supported by appropriate documentation as required by applicable law and regulation. In all cases, the forms certifying and supporting the need for FMLA leave must be returned within 15 calendar days after the employee gives notice of intent to take FMLA leave unless not practicable. Failure to return this certification in a timely manner may result in delays in securing authorization for leave and the Company may deny FMLA coverage until the required certification is provided. Failure to return the certification at all will preclude the employee from taking leave. The Company also may require, at its own expense, a second and third health care provider opinion (except with respect to leave to care for a Covered Servicemember) if there is a question as to the validity of the certification provided by the employee for leave relating to a Serious Health Condition. An eligible employee also may be asked to furnish the Company with subsequent health care provider certifications on a reasonable basis during the employee’s leave period except if the employee is on leave to care for a Covered Servicemember. An eligible employee’s failure to furnish subsequent certifications may result in termination of the employee’s right to leave. The Company may seek recertification of the need for leave as permitted by statute and regulation. GENETIC INFORMATION NON-DISCRIMINATION ACT (GINA) The Genetic Information Nondiscrimination Act (GINA) prohibits employers from requesting or requiring genetic information of employees or their family members. In order to comply with this law, the Company asks that in applying for FMLA leave, employees not provide any genetic information when responding to BACK TO TABLE OF CONTENTS | 26

any request for medical information. “Genetic information,” as defined by GINA, includes an individual’s family medical history, the results of an individual’s or family member’s genetic tests, the fact that an individual or an individual’s family member sought or received genetic services, and genetic information of a fetus carried by an individual or an individual’s family member or an embryo lawfully held by an individual or family member receiving assistive reproductive services. When an employee is applying for FMLA leave for the care of a family member with a serious health condition, it is obviously necessary to provide some medical information regarding the sick family member to support the need for leave. However, any family medical history information is only required to the extent necessary to make the FMLA medical certification complete and sufficient under the FMLA and should not otherwise be provided. RETURN TO WORK An employee returning to work from an FMLA leave of absence must be able to perform the essential functions of his or her job, with or without reasonable accommodation. If a reasonable accommodation is required, the employee must notify Human Resources. An eligible employee on FMLA leave must submit to the Company a medical release (i.e., fitness for duty certification) indicating that the employee is able to return to work and perform the essential functions of the employee’s position. The Company will furnish the employee with a list of essential functions to facilitate this process. Failure to submit a medical release will preclude the employee from being restored to his or her employment with the Company. Short Term Disability It is our policy to grant Short-Term Disability (STD) leave to eligible full-time employees. The STD Policy is to provide income replacement and support for eligible employees who are unable to work due to a covered non-work-related illness, injury, or medical condition. This policy outlines the eligibility criteria, benefits, and procedures for short-term disability leave.  STD benefits provide income replacement for employees for up to 90 calendar days following a covered disability. For record keeping purposes, LHD requires that a note from the Employee’s Doctor be provided to Human Resources that certifies and supports the leave from work.  Upon certification of the leave by a Doctor, the STD period will be covered as follows: o STD begins the eighth day of the accident/illness. The Employee will be required to use five (5) of their PTO days during the first seven (7) calendar days. o LHD will pay one hundred percent (100%) of the Employee’s normal salary for the next twenty-three (23) calendar days (Days 8 through 30). o LHD will pay eighty-five percent (85%) of the Employee’s normal salary for the next thirty (30) calendar days (Days 31 through 60). o LHD will pay seventy-five percent (75%) of the Employee’s normal salary for the remaining thirty (30) calendar days (Days 61 through 90).  In the unfortunate circumstances where the STD extends beyond the ninety-day period, the Employee will then be eligible to apply for Long Term Disability coverage under LHD’s LTD policy. GENERAL SHORT-TERM DISABILITY LEAVE REQUIREMENTS AND PROVISIONS All requests for leave must be submitted in writing to Human Resources a minimum of one month in advance unless it is not feasible to give that amount of notice. Certification of a physician must be provided 15 days BACK TO TABLE OF CONTENTS | 27

in advance of the leave. Failure to provide physician certification could result in the leave being denied. The Employee will receive notification from Human Resources that the leave has been approved or denied INTERMITTENT LEAVE LIMITATIONS If requested leave is to be intermittent or a reduced work schedule, it must be part of the physician’s certification and all attempts must be made to not unduly disrupt LHD’s operations. MAINTENANCE OF HEALTH BENEFITS DURING LEAVE During the leave, an Employee is entitled to continue group health coverage. If PTO due to the Employee is substituted for unpaid leave, the company will deduct the Employee’s portion of the healthcare premium as a regular payroll deduction. If the leave is unpaid, the Employee must pay his/her portion of the premium directly to the company. The Employee’s health care coverage will cease if the payment is more than thirty (30) days late. RETURN FROM LEAVE Employees must provide Human Resources a doctor’s certification of their ability to return to work no later than their first day back in the office. Upon returning from leave, LHD will place the Employee in the same position held before leave or an equivalent position with regards to pay, benefits, hours, and other terms of employment. For approved leaves that extend beyond a 12-week period, LHD has the right to deny reinstatement of the Employee. Reinstatement may depend upon business conditions and/or workforce needs. Long-Term Disability LHD provides Long-Term Disability coverage at no cost to the Employee. The Long-Term Disability Plan provides financial protection for you by paying up to sixty (60) percent of your pre-disability earnings. The amount you receive is based upon the amount you earned before your disability began. Employees must be actively employed and must work at least 30 hours per week. There is a 90-day elimination period. Please contact Human Resources for additional information. Parental Leave The purpose of the Parental Leave Policy is to provide parents up to a maximum of 90 days of leave following birth, adoption, or permanent foster home placement (“Parental Leave”). ELIGIBILITY To be eligible to utilize the Paid Parental Leave policy, an Employee must meet the following eligibility requirements:  Employee is classified as “Full-Time”;  Employee has completed twelve (12) consecutive months of employment immediately preceding the date the leave commences; BACK TO TABLE OF CONTENTS | 28

 Employee is (1) the parent giving birth to the child; (2) the spouse or partner of the parent giving birth to the child; (3) the primary adoptive parent of a child under 18 years of age; or (4) the new permanent foster parent of a child under 18 years of age. PARENTAL LEAVE RELATED TO CHILDBIRTH Upon certification of the leave by a Doctor, the paid parental leave period will be covered as follows:  Parental Leave begins the eighth day of the accident/illness. The Employee will be required to use five (5) of their PTO days during the first seven (7) calendar days.  LHD will pay one hundred percent (100%) of the Employee’s normal salary for the next twenty-three (23) calendar days (Days 8 through 30).  LHD will pay eighty-five percent (85%) of the Employee’s normal salary for the next thirty (30) calendar days (Days 31 through 60).  LHD will pay seventy-five percent (75%) of the Employee’s normal salary for the remaining thirty (30) calendar days (Days 61 through 90).  Parental Leave Related to Adoption  Upon certification of the adoption or foster-home placement, the parental leave period for the primary caregiver will be offered to the as follows:  Parental Leave begins the eighth day of the accident/illness. The Employee will be required to use five (5) of their PTO days during the first seven (7) calendar days.  LHD will pay one hundred percent (100%) of the Employee’s normal salary for the next twenty-three (23) calendar days (Days 8 through 30).  LHD will pay eighty-five percent (85%) of the Employee’s normal salary for the next thirty (30) calendar days (Days 31 through 60).  LHD will pay seventy-five percent (75%) of the Employee’s normal salary for the remaining thirty (30) calendar days (Days 61 through 90). PATERNITY & NON-BIRTHING PARTNER LEAVE For Paternity and Partner leave, LHD will allow the father or non-birthing Partner to stay home to care for the child/mother up to five (5) days at one hundred percent (100%) of the Employee’s normal salary. ADDITIONAL CRITERIA Eligible employees may take Parental Leave up to a maximum of ninety (90) days in a rolling 12-month period following the birth, adoption, or permanent foster care placement of a child with the employee. Multiple births, adoptions or permanent foster care placements in a year does not change this maximum amount. BACK TO TABLE OF CONTENTS | 29

Employees must notify their manager and Human Resources at least sixty (60) days in advance of their planned leave, or as early as practicable. Time taken under this policy must be explicitly approved by Human Resources. Parental Leave may be taken intermittently as permitted under FMLA. If taken intermittently, the employee is expected to discuss a schedule with their manager and Human Resources in advance. LHD may request an Employee to provide progress reports and/or intent to return to work, or a re- certification during the leave period. COMPENSATION DURING LEAVE Pay under this policy will be made on regularly scheduled pay dates. Overtime will not be part of this calculation, and in no case will the employee receive in excess of 100% of their regular base pay. If a Company holiday occurs while the Employee is on paid parental leave, that holiday (and the corresponding pay) is considered part of the Parental Leave pay entitlement. In no event will a Company holiday extend the Employee’s leave entitlement. MAINTENANCE OF BENEFITS DURING LEAVE During the leave, an Employee is entitled to continue group health coverage. The company will deduct the Employee’s portion of the healthcare premium as a regular payroll deduction. In the event the Company is unable to deduct healthcare premiums as a payroll deduction, the Employee must pay his/her portion of the premium directly to the company. Premium payments should be made to the Human Resources Office on the 1st and 15th of each month. The Employee’s health care coverage will cease if the payment is more than thirty (30) days late. COORDINATION WITH OTHER POLICIES Parental Leave must be used for its intended purpose. As with any other type of leave or pay continuation benefit the Company provides, taking or working at another job during Parental Leave without prior approval from Human Resources may lead to disciplinary action, up to and including termination from employment to the extent permitted by law. Any available FMLA leave, disability/medical leave, or personal leave will run concurrently with Parental Leave. Parental Leave is not an accrued benefit. Employees will not receive compensation for unused Parental Leave upon separation from employment. Employee Benefits DISCLAIMER LHD has established a variety of Employee benefit programs designed to assist you and your eligible dependents in meeting the financial burdens that can result from illness and disability, and to help you plan for retirement. This portion of the Employee Handbook contains a very general description of the benefits BACK TO TABLE OF CONTENTS | 30

to which you may be entitled as an Employee of LHD. Please understand that this general explanation is not intended to, nor does it, provide you with all the details of these benefits. Therefore, this Handbook does not change nor otherwise interpret the terms of the official plan documents. Your rights can be determined only by referring to the full text of the official plan documents, which are available for your examination. To the extent that any of the information contained in this Handbook is inconsistent with the official plan documents, the provisions of the official documents will govern in all cases. Employees are eligible for benefits the first of the month following 30 days of employment except as noted below with the 401(k) Plan. Medical Coverage LHD offers medical coverage for employees and their dependents. Employees may elect the medical plan for themselves and their dependents. Please contact Human Resources for additional information. Vision Coverage For those employees that elect to participate in the LHD group medical policy, there is an included vision benefit. Please contact Human Resources for additional information. Dental Coverage LHD offers voluntary dental coverage for employees and their dependents. The program has network only benefits. Please contact Human Resources for additional information. Health Savings Accounts LHD employees can open a health savings account to help pay for costs such as: expenses for medical plan co-payments, deductibles, prescriptions, and physician visits. If an employee does not use all the money in their health savings account in a given year, the amount rolls over into the next year. Please contact Human Resources for additional information. Life Insurance BASIC LIFE If you are a regular full-time employee of LHD, you are covered by our Group Life Insurance in the amount of $50,000. This coverage is provided at no cost by the company. Payment will be made in a lump sum or in installments to the beneficiary, as designated by you. You may change your beneficiary whenever you wish by submitting the appropriate documents to Human Resources. Please refer to plan documents for details on your life insurance coverage. Please contact Human Resources for additional information. VOLUNTARY LIFE In addition to the company paid Basic life insurance, employees have the option to purchase additional life insurance coverage. The voluntary life insurance plan is Employee paid. This additional life insurance is available for employees, their spouses, and their children. Please contact Human Resources for additional information. BACK TO TABLE OF CONTENTS | 31

401(K) Plan All employees 20 years of age or older may participate either in the traditional pre-tax or Roth 401(k) Savings Plan on the first entry date following the Employee’s date of hire. Employees can defer the maximum amount allowed by IRS regulation. A Safe Harbor contribution of three percent (3%) of eligible compensation is contributed each year to eligible Employees. The company can also provide a matching contribution which is determined annually. Plan Entry dates occur on a quarterly basis (January 1, April 1, July 1 and October 1). For profit sharing contributions, employees will be eligible on the first entry date following the completion of six (6) months of service and the attainment of age 20. You are always 100% vested in your Elective, Safe Harbor, Roth, and Rollover Contributions. Otherwise, contributions will be subject to the following schedule for each year you complete required service: Years of Service Vested Percentage Less than 2 0% 2 33% 3 66% 4 100% While you are an employee, you will become fully vested in your Employer Contributions upon reaching normal retirement age, or in the event of your death or total and permanent disability. You will also be fully vested if the plan terminates. Please contact Human Resources for more information about the 401(k) Plan. Leaving LHD Resignation When an employee decides to leave for any reason, their supervisor and Human Resources would like the opportunity to discuss the resignation before final action is taken. If, however, after full consideration the employee decides to leave, it is requested that the Employee provide the company with a written two-week advance notice period. A brief exit interview will be conducted by Human Resources of the departing Employee prior to the individual leaving. COBRA In the event of your termination, resignation, or loss of eligibility to remain covered under our group health insurance program, you and your eligible dependents may have the right to continued coverage under our health insurance program for a limited period of time at your own expense under the Cobra Provision Act. You will receive COBRA information 14 days following the last day of coverage under our group health insurance program. BACK TO TABLE OF CONTENTS | 32

Receipt & Acknowledgement of Employee Handbook The Employee Handbook is an important document intended to help you become acquainted with LHD. Please read the following statements and sign below to indicate your receipt and acknowledgement of the LHD Employee Handbook.  I have received and read a copy of the LHD Employee Handbook. I understand that the policies, rules, and benefits described in it are subject to change at the sole discretion of LHD at any time. I understand that this Handbook replaces all other previous Handbooks for LHD as of January 16, 2024.  I understand that my employment is terminable at will, either by myself or by LHD, with or without cause, regardless of the length of my employment. I understand that no contract of employment other than “at will” has been expressed or implied, and that no circumstances arising out of my employment will alter my “at will” employment relationship unless expressed in writing, with the understanding specifically set forth and signed by the proper representative of LHD and me.  I understand that, should the content be changed in any way, LHD may require an additional signature from me to indicate that I am aware of and understand any new policies.  My signature below represents that I have read and understand each policy provided in the Handbook, including any detailed policy attachments. Employee’s Printed Name Position Employee’s Signature Date (MM/DD/YYYY) BACK TO TABLE OF CONTENTS | 33