Page 7 | Inotiv | Plan Year 2026 This booklet provides only a summary of your benefits. All services described within are subject to the definitions, limitations, and exclusions set forth in each insurance carrier or providers contract. Flexible Spending Accounts (FSA) Annual Maximum Benefit Married, filing jointly $7,500 Single, or married filing separate $3,750 A Dependent Care FSA (DCFSA) is a pre-tax benefit account used to pay for eligible dependent care services, such as preschool, summer day camp, before or after school programs, and child or adult daycare . It's a smart, simple way to save money while taking care of your loved ones so that you can continue to work. Inotiv has chosen to sponsor Flexible Spending accounts, or FSAs as part of your insurance benefits. An FSA is an IRS-approved method of paying for your out-of-pocket expenses for health, dental, vision, qualified over-the-counter, and dependent care expenses with pre-tax dollars. You have three plan options for 2026: Healthcare Flexible Spending Account: If you enroll in the Traditional Plan, you may elect this plan. Annual Maximum Benefit $3,400 FSA Debit Card Included Carryover None Dependent Care Expense Account: Available to all employees regardless of other benefit plan elections. FSA Reminders: FSA dollars remaining in your healthcare, limited purpose and dependent care account at the end of the plan year are forfeited. Claims must be submitted to the plan in a timely manner or FSA dollars will be forfeited. If you separate from the company, you have 90 days from separation to file for reimbursement. Lively is your FSA administrator. You have 24/7 access to your flexible sending accounts. Limited Purpose Flexible Spending Account: Also, an FSA but is limited to paying for qualified dental and vision care costs only . Only HSA enrollees may elect this FSA plan. Annual Maximum Benefit $3,400 FSA Debit Card Included Carryover None