ThinkHR – Plan Amendment – TMA Increase 2024 ThinkHR Plan Amendment TMA Increase 2024 TRANSPORTATION BENEFIT PLAN PLAN AMENDMENT The Employer adopts this Amendment to the Transportation Benefit Plan (“Plan”) to reflect changes to Internal Revenue Code (IRC) Section 132(f), as amended by the Internal Revenue Service (IRS) Revenue Procedure 2023-34. 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 2024 Plan year and beyond. The plan document is amended as follows: III. ARTICLE – BENEFITS AND ELECTIONS Transportation Benefit Plan Account Monthly Limitation for Qualified Parking Expenses: Notwithstanding any provision contained in this Transportation Benefit Plan to the contrary, the maximum amount that may be allocated for Qualified Parking Expenses for any month within the Plan Year is $315.00; Monthly Limitation for Transit Pass Expenses and Commuter Highway Vehicle Expenses: Notwithstanding any provision contained in this Transportation Benefit Plan to the contrary, the maximum amount that may be allocated for Transit Pass Expenses and Commuter Highway Vehicle Expenses for any month within the Plan Year is $315.00.Date MM slash DD slash YYYY Company NameSigned by First Last TitleEmail CAPTCHANameThis field is for validation purposes and should be left unchanged.