Genesis Administrative Services 401(k) match, vesting and fees

Participants are immediately vested in their contributions, plus actual earnings thereon. Vesting in the Company's discretionary matching and employer nonelective contribution portion of their accounts, plus actual earnings thereon, is as follows: Years of Service Vesting Fewer than 2 0% 2 but less than 3 20% 3 but less than 4 40% 4 but less than 5 60% 5 but less than 6 80% 6 years or more 100% If Participant account includes Matching Contributions from the merged Encore Rehabilitation Services, LLC 401(k) Profit Sharing Plan, those Matching Contributions vest on a 1-year cliff vesting schedule. All future Matching Contributions will be vested according to the schedule explained above.

The Plan includes an auto-enrollment provision whereby all newly eligible employees are automatically enrolled in the Plan unless they affirmatively elect not to participate in the Plan. Automatically enrolled participants have their deferral rate set at 4% of eligible compensation. The Plan also has an escalation feature whereby the deferral rate will increase each year by 1%, up to a maximum of 6%.

Participants may contribute up to 75% of pre-tax and annual Roth amount of the participant's compensation, as defined by the Plan. Participants who have attained age 50 before the end of the Plan year are eligible to make catch-up contributions. In no event may participant pre-tax and Roth contributions exceed any statutory limitations.

Participants may borrow from their fund accounts a minimum of $1,000, up to a maximum equal to the lesser of $50,000 or 50% of their vested account balance. Loan terms range from one to five years; however, terms may exceed five years for the purchase of a primary residence. The loans are secured by the balance in the participant's account and bear interest as defined. Interest rates on outstanding loan balances range from 3.25% to 9.50% as of December 31, 2024 and 2023, respectively. Principal and interest are paid ratably through payroll deductions. Participants may also make payments by other means specified in the loan agreement.