401(k) Profit Sharing Plan Overview

STD PLHIGH ][06/12/26)( 939225-01 NO_GRPG 302459/][GP19 DOC ID: 1054517655)( Page 1 of 2 The Life is good Company 401(k) Profit Sharing Plan Features and Highlights Read these highlights to learn more about your Plan. If there are any discrepancies between this document and the Plan Document, the Plan Document will govern. About the 401(k) Plan A 401(k) plan is a retirement savings plan designed to allow eligible employees to supplement any existing retirement and pension benefits by saving and investing through a voluntary salary contribution. Contributions and any earnings on contributions are tax-deferred until money is withdrawn. Eligibility Requirements To enroll in the Plan, employees must meet the following criteria: • Age 21 or older Eligible employees may enroll quarterly, January 1, April 1, July 1, October 1 of each year. Please contact your Plan Administrator for information regarding excluded employees. Enrollment You may enroll by using the online enrollment option available at empowermyretirement.com. Contribution Limits Before Tax In 2026, the Before Tax amount is between 1% and 100% of your compensation or $24,500.00, whichever is less. Participants turning age 50 or older in 2026, may contribute an additional $8,000.00. Participants who are age 60-63 during the calendar year in 2026, may contribute the age 50 limit plus $3,250.00. Roth The Roth option will give you the flexibility to designate all or part of your 401(k) elective deferrals as Roth contributions. Roth contributions are made with after-tax dollars, as opposed to the pre-tax dollars you contribute to a traditional 401(k). In other words, with the Roth option, you've already paid income taxes on money you contribute. With the traditional 401(k), your contribution is made on a pre-tax basis and you pay income taxes only when you take a distribution. If your FICA compensation (in Box 3 of your Form W-2) as of December 31, 2025 exceeded $150,000.00, then all of your age catch-up contributions must go into Roth. Employer Contributions Discretionary Match Your Plan may contribute a discretionary match. This contribution will only apply to a participant's deferrals that do not exceed a dollar amount or percentage of included compensation that is determined by the employer. Safe Harbor Employer Matching Contribution Your plan provides for a match of 100% of deferrals up to 3% of compensation plus 50% of deferrals on 3 to 5% of compensation. Profit Sharing Your Plan may provide for a profit sharing contribution in an amount to be determined by your employer. Vesting Schedule Vesting refers to the percentage of your account you are entitled to receive upon the occurrence of a distributable event. The value of your contributions to the Plan and any earnings they generate are always 100% vested (including rollovers from previous employers). The employer discretionary match contribution is immediately 100% vested. The employer safe harbor match contribution is immediately 100% vested. The employer profit-sharing contribution is immediately 100% vested. Investment Options A wide array of investment options are available through your Plan. Please review the Plan’s Notice of Investment Returns & Fee Comparison for information on the investment options at empowermyretirement.com. Once you have enrolled, investment option information is also available through the website at empowermyretirement.com or call the Voice Response System toll free at 1-800-338-4015. The website and the Voice Response System are available to you 24 hours a day, 7 days a week. Prospectuses, disclosure documents and investment-related options/services information are only available in English. Please have them translated prior to investing. Transfers and Allocation Changes You can move all or a portion of your existing balances between investment options (subject to Plan rules) and change how your payroll contributions are invested. Rollovers¹ Only Plan Administrator approved balances from an eligible governmental 457(b), 401(k), 403(b) or 401(a) plan or an Individual Retirement Account (IRA) may be rolled over to the Plan. Some plans may only allow rollovers from other 401(k) plans. ¹Governmental 457 funds rolled into another type of plan or account may become subject to the 10% early withdrawal penalty if taken before age 59 1/2. Withdrawals Qualifying distribution events are as follows: • Retirement • Permanent disability

STD PLHIGH ][06/12/26)( 939225-01 NO_GRPG 302459/][GP19 DOC ID: 1054517655)( Page 2 of 2 • Financial hardship (as defined by the Internal Revenue Code and your Plan's provisions) • Severance of employment (as defined by the Internal Revenue Code provisions) • Attainment of age 59 1/2 • Domestic abuse victim • Qualified disaster recovery • Death (your beneficiary receives your benefits) Ordinary income tax will apply to each distribution. Distributions received prior to age 59 1/2 may also be assessed a 10% early withdrawal federal tax penalty. Refer to your Summary Plan Description for more information about distributions. Plan Fees Please review the Plan’s Notice of Investment Returns & Fee Comparison for information on Plan fees and expenses. Loans Your Plan allows you to borrow the lesser of $50,000.00 or 50% of your eligible total vested account balance. The minimum loan amount is $1000.00 and you have up to 60 months to repay your general purpose loan or up to 180 months if the money is used to purchase your primary residence. Empower Advisory Services Your Plan offers a service called Empower Advisory Services. You can have Empower Advisory Group, LLC, a registered investment adviser, manage your retirement account for you. Or, if you prefer to manage your retirement account on your own, you can use the Online Advice tool. These services help create a personalized retirement strategy for you.There is no guarantee provided by any party that participation in any of the advisory services will result in a profit. For more detailed information about these services, including any applicable fees, visit your Plan's website at empowermyretirement.com or call the Voice Response System, toll free at 1-800-338-4015. Advisory services materials, including the terms of service, regulatory documents, and ongoing communications, are available in English only. If you need translation assistance, please work with a qualified translator to ensure you fully understand your obligations upon enrollment. How do I get more information? Visit the website at empowermyretirement.com or call the Voice Response System, toll free at 1-800-338-4015 for more information. The website provides information regarding your Plan, as well as financial education information, financial calculators and other tools to help you manage your account. Securities, when presented, are offered and/or distributed by Empower Financial Services, Inc. (EFSI), Member FINRA/SIPC. EFSI is an affiliate of Empower Retirement, LLC; Empower Funds, Inc.; and registered investment adviser Empower Advisory Group, LLC. This material is for informational purposes only and is not intended to provide investment, legal or tax recommendations or advice. Online Advice and My Total Retirement are part of the Empower Advisory Services suite of services offered by Empower Advisory Group, LLC, a registered investment adviser. Past performance is not indicative of future returns. You may lose money. ''EMPOWER'' and all associated logos and product names are trademarks of Empower Annuity Insurance Company of America. ©2023 Empower Annuity Insurance Company of America. All rights reserved. Form# 939225-01PH 401(k)