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PAYROLL DEDUCTIONS


         Some payroll deductions for benefits are considered pre-tax. This means that you do

         not pay state, federal, and social security taxes on eligible premiums paid using a
         payroll deduction. The following chart shows whether your payroll deductions are pre-

         tax or after tax:






                              BENEFIT                         WHO PAYS                  TAX TREATMENT



                          Medical Coverage                The Company & You                  Pretax




                           Dental Coverage                The Company & You                  Pretax



                           Vision Coverage                The Company & You                  Pretax



                    Basic Life and Accidental Death &
                   Dismemberment (AD&D) Insurance            The Company                    After-tax


                  Voluntary Life and Accidental Death &          You                        After-tax
                   Dismemberment (AD&D) Insurance


                          Disability Coverage                The Company                    After-tax




                       Employee Assistance Plan              The Company                    After-tax


                      401(k) and Roth Retirement          The Company & You            Pretax and After-tax
                            Savings Plan



                       Certain Voluntary Products                You                        After-tax
















        2023 Down East Wood Ducks Benefit Guide                                                                Page 5
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