Mineral - Plan Amendment - Carryover Increase 2023 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 2022-38. 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 2023 Plan year and beyond. The plan document is amended as follows: ARTICLE VI HEALTH FLEXIBLE SPENDING ACCOUNT Limitations on Allocations. Carryover: A Participant in the Health Care Flexible Spending Account may roll over up to $610.00 of unused funds at the end of one Plan Year to the next Plan Year. The maximum limit may increase from year-to-year as provided under IRS Notice 2020-33 and Section 125(i) of the Internal Revenue Code. These funds 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 redirections otherwise permitted for said next Plan Year. Unused amounts are those remaining after all eligible expenses for the Plan Year have been reimbursed. These amounts may not be cashed out or converted to any other taxable or nontaxable benefit. Unused amounts in excess of maximum limit will be forfeited.Date MM slash DD slash YYYY Company Name Signed by First Last Title Email PhoneThis field is for validation purposes and should be left unchanged.