Mineral - Plan Amendment - Health FSA 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. Notwithstanding any provision contained in this Health Flexible Spending Account to the contrary, the maximum amount of salary redirections that may be allocated to the Health Flexible Spending Account by a Participant in any Plan Year is $3,050.00. The maximum limit may increase from year-to-year pursuant to Section 125(i)(2) of the Internal Revenue Code. This limit also applies to the Limited Purpose Flexible Spending Account, if applicable.Date MM slash DD slash YYYY Company Name Signed by First Last Title Email EmailThis field is for validation purposes and should be left unchanged.