CORBEL 2022 FSA Carryover Increase 2022 Amendment for the FSA Carryover Increase for CORBEL FLEXIBLE SPENDING ACCOUNT PLAN AMENDMENT The Employer adopts this Amendment to the Flexible Spending Account (“Plan”) to reflect changes to Internal Revenue Code (IRC) Section 125(i), as adjusted by the Internal Revenue Service (IRS) Revenue Procedure 2021-45. The employer and Plan sponsor intends this Amendment as good faith compliance with the requirements of this Notice. This Amendment shall supersede the provisions of the Plan to the extent those provisions are inconsistent with the provisions of this Amendment. This Amendment is entered into and shall be effective for the 2022 Plan year and beyond.The plan document is amended as follows: ARTICLE VI HEALTH FLEXIBLE SPENDING ACCOUNT6.4 Limitations on Allocations. (c) Carryover. A Participant in the Health Flexible Spending Account may roll over up to $570.00 of unused amounts in the Health Flexible Spending Account remaining at the end of one Plan Year to the immediately following Plan Year. These amounts can be used during the following Plan Year for expenses incurred in that Plan Year. Amounts carried over do not affect the maximum amount of salary redirection contributions for the Plan Year to which they are carried over. Unused amounts are those remaining after expenses have been reimbursed during the runout period. These amounts may not be cashed out or converted to any other taxable or nontaxable benefit. Amounts in excess of $570.00 will be forfeited. The Plan is allowed, but not required, to treat claims as being paid first from the current year amounts, then from the carryover amounts.This Amendment has been executed on this dayDate* MM slash DD slash YYYY Company Name* Signed by* First Last Title* Email* NameThis field is for validation purposes and should be left unchanged.