From: Human Resources Department

To: All full-time employees

Subject: Changes to employee benefits — effective January 1

Dear team,

Please review the following updates to our employee benefits package, which take effect on January 1. Some changes require action on your part before December 15 to avoid a lapse in coverage.

Extended health coverage will now include paramedical services — physiotherapy, massage therapy, and naturopathy — up to a combined annual limit of $1,500 per employee. Previously, only physiotherapy was covered, with a $600 annual limit. Existing claims made under the old plan will be honoured through December 31. Any services received on or after January 1 will be processed under the new plan limits.

The dental plan has been expanded to include orthodontic treatment for employees' dependent children under age 18. The lifetime orthodontic maximum per child is $2,500. To enrol a dependent child, you must submit a Dependent Enrolment Form to HR by December 15. Children who are not enrolled by this date cannot be added until the next open enrolment period in January of the following year.

Group life insurance coverage has increased from one times to one-and-a-half times annual salary. No action is required on your part for this change. Beneficiary designations remain on file and will not be affected by the coverage increase.

The wellness allowance — currently $300 per year — has been discontinued effective December 31. Employees who have not used their 2024 wellness allowance may submit claims through January 15 for services received in 2024. After January 15, no further wellness claims will be accepted.

Please contact HR at hr@company.ca if you have questions.

Human Resources Department

From: Tanya Bielski

To: Human Resources Department

Subject: RE: Changes to employee benefits — effective January 1

Hello,

Thank you for the update. I have a few questions about the new [____1____] package.

My daughter is 14 and will need orthodontic treatment next year. I want to make sure she is [____2____] under the dental plan. Could you confirm the deadline for submitting the Dependent Enrolment Form?

I also want to confirm: any physiotherapy sessions I had this year will be covered under the old [____3____] , even if I submit the claim in January?

Regarding the wellness allowance, I still have $120 unused. I understand it is being [____4____] , but can I still use it before the deadline?

Finally, I noticed my life insurance [____5____] has increased. Does that mean I need to update my beneficiary information?

Tanya Bielski