401(k) Plan - Procedures

You become eligible to participate in JBPro’s 401(k) plan after:

• Completing 90 days of service, and

• Reaching 18 years of age

Once you meet these requirements, you’ll be eligible to enroll starting on the first day of the next pay period.

You’ll receive an email from Accrue with instructions to set up your account. The email will include a secure link that allows you to:

• Create your account

• Choose or confirm your contribution amount

• Review and select investment options

If you do not take action by the deadline provided in the enrollment email, you will be automatically enrolled in the plan at a 3% contribution rate.

Your contributions will be invested in a professionally managed portfolio selected by Accrue based on your age and estimated retirement date. You may change your contribution rate, investments, or opt out of the plan at any time through your Accrue account.

All contribution elections are managed directly through Accrue. At any time, you may:

• Start or stop contributions

• Increase or decrease your contribution percentage

• Choose between Traditional (pre-tax) and Roth (post-tax) contributions

Changes are typically applied to the next available payroll, depending on timing.

JBPro matches 100% of employee contributions, up to 3% of eligible compensation. Matching contributions are deposited automatically and do not require any action from you.

You are always 100% vested in your own contributions.

JBPro’s matching and any profit-sharing contributions vest over time, based on your years of service:

• 0% vested after 1 year of service

• 20% vested after 2 years of service

• Vesting increases by 20% each year

• 100% vested after 6 years of service

Your vested balance is always visible in your Accrue account.

From time to time, JBPro may choose to make additional profit-sharing contributions to eligible employees.

• These contributions, if offered, are typically made once per year

• Eligibility requires active employment with JBPro on the last day of the plan year

• Profit-sharing amounts and timing may vary and are not guaranteed

Accrue offers a range of professionally managed investment portfolios, including target retirement date options designed to adjust risk over time.

When you enroll, your contributions will default into a portfolio based on your age and estimated retirement timeline. You may:

• Stay in the default portfolio, or

• Create a custom investment selection

All investment choices and changes are made directly through Accrue.

Your Accrue account is your primary resource for:

• Viewing your balance and contributions

• Updating investments

• Reviewing vesting status

• Accessing plan documents and educational resources

Human Resources can assist with general questions about eligibility, enrollment, or plan logistics. For account-specific questions, investment details, or transaction support, employees should contact Accrue directly through their platform.