CORBEL 2022 FSA Maximum Increase CORBEL 2022 FSA Maximum Increase 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 subsequent Plan Years. The plan document is amended as follows: ARTICLE VI HEALTH FLEXIBLE SPENDING ACCOUNT 6.4 Limitations on Allocations. (a) Notwithstanding any provision contained in this Health Flexible Spending Account to the contrary, the maximum amount that may be allocated to the Health Flexible Spending Account by a Participant in or on account of any Plan Year is $2,850.00. This Amendment has been executed this day of MM slash DD slash YYYY Employer Name Signed By First Last Title Email CAPTCHAEmailThis field is for validation purposes and should be left unchanged.