Westfield Capital Management’s commuter benefits offer employees the opportunity to reduce their monthly expenses for work-related transit and parking costs. Benefits to Participants: • Tax Savings – The IRS allows a monthly maximum to be deducted from an employee’s pay before taxes, which can mean substantial tax savings • Unused balances can be rolled over from month to month or year to year, however maximum reimbursement cannot exceed the IRS limit in any single month. • Participants can enroll in either parking or transit, or both! Benefit Monthly Maximum Parking $340 Transit $340 Qualifying Expenses Commuter Vehicle Van must hold 6 passengers Transit Train, Bus, Subway, Ferry, Uberpool, Lyft Line Parking At or near work or transit location Debit Card: • Holds pre-tax contributions • Automatically tracks and approves each purchase • Can use this card to purchase your transit pass with pre-tax funds. • There is no fee for the Benny Card. COMMUTER BENEFITS 10 // 2026 Employee Benefit Guide

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