Employees enrolling in the PPO HSA medical plan option can open a tax advantaged Health Savings Account. Health Savings Accounts offer a TRIPLE tax advantage: 1. Tax-free contributions via pay roll deductions. 2. Tax-free growth. Any interest or earnings from your account grow tax free. 3. Tax-free withdrawals. You can pay for qualified health expenses on a tax-free basis. Health Savings Account (HSA) Employees enrolled in the PPO HSA Plan may make contributions to a health savings account (HSA). What is a Health Savings Account (HSA)? • Essentially a savings account for your health expenses • Contributions taken on a pre-tax basis from your paycheck (optional – you aren’t required to contribute) • HSA money is yours to keep. Unlike a Flexible Spending Account (FSA), unused money in your HSA isn’t forfeited at the end of the year; it continues to grow tax-deferred, and can be used in later years, even if you are no longer covered by a high deductible health plan or you leave your employer. Eligibility Requirements • Must be enrolled in the PPO HSA medical plan option • You may not have other health coverage (with certain exceptions). • Cannot be claimed as another person's tax dependent • May not be entitled to Medicare benefits • You are not eligible to receive or make HSA contributions if you are currently participating in a traditional FSA. Contributions to Your HSA You can make HSA contributions by salary reduction. Your maximum annual HSA contribution limit is an annually indexed amount. The 2026 individual limit is $4,400 and family limit is $8,750. Establishing Your HSA You will need to establish your own HSA by enrolling online through Fidelity NetBenefits at www.netbenefits.com or www.401k.com. Click Open next to Health Savings Account. Further instructions will be provided to you upon enrollment in the HSA Plan. HEALTH SAVINGS ACCOUNT (HSA) 6 // 2026 Employee Benefit Guide