Employee Statement - Example

Health Care BenefitsB&D Industrial offers eligible employees comprehensive health care insurance, including medical, dental andvision coverage. Brief descriptions of these plans are outlined below. Please refer to the applicable plandocuments for greater detail.Medical insurance is provided through Blue Cross Blue Shield of Georgia and offers an Open Access POS planand a High Deductible Health Plan (HDHP) with an HSA. By choosing “in-network” physicians, hospitals and labfacilities, you will receive a higher value for your coverage dollars.Dental insurance is also provided by Blue Cross Blue Shield of Georgia and allows you the flexibility to seethe dentist of your choice; however, choosing in-network dentists will typically save you money and stretch yourannual maximum further.Vision insurance is offered through Guardian and can be elected regardless of whether or not you have enrolledin the medical and dental plans.AFLAC insurance p roducts are also available to those employees who wish to purchase them. Income Protection BenefitsDisability: B&D Industrial provides each full-time employee with company-paid short-term and long-termdisability coverage. Your disability plans provide income security in the event you need a short-term or long-termleave of absence from work, due to a disability caused by an injury or illness. You are eligible to receive apercentage of your earnings as outlined in the table below:Disability Benefit Duration AmountSTD 100% 4 Weeks $2,632.00STD 60% 4 Weeks $1,579.20LTD 60% Monthly $5,291.90Life and AD&D: Each full-time employee is provided a basic life and AD&D policy that is 100% paid for by B&DIndustrial. Your basic life and AD&D benefit amount is equal to three times your annual base salary, up to amaximum of $300,000.B&D Industrial also offers employees the option to elect supplemental life and AD&D insurance for themselves,spouse and children up to the age of 19 at reduced rates for an additonal cost.Basic Life Insurance Benefit Amount: $ 103,000401(k) Retirement PlanThrough the 401(k) plan, you and B&D Industrial work as partners to help build your financial security forretirement. Eligible employees may contribute up to 100% of the legal limit of your eligible salary. Contributionsbegin the 1st of the month following your 90th day of employment. B&D matches $0.25 up to 5% of your annualcontribution. The plan does accept rollover contributions.Employee 401K Contribution: $ 1,232.33Paid Time Off BenefitsType 10 Days ValuePTO 8 Days $ 1,316.00Holidays $ 1,052.80Personal 10 Hours $ 164.50TOTAL VALUE $ 2,533.30 Elizabeth Example

Your 2017 Benefits & Compensation Statement COMPENSATION & BENEFITS TOTAL BENEFITS 60% 19%Dear Clifford,Exciting things are happening at B&D! We recently wrapped up the exciting 81%milestone of our 70th anniversary and celebrated the successes of 2017. Whilethere are a number of reasons for our success, one of B&D Industrial's greatest 40%strengths is our dedicated employees. Your valuable contributions are why westrive to provide you with a competitive total compensation package. As you Wages Benefits You B&Dknow, compensation is more than your paycheck; your company-provided benefitsare part of the total compensation package. Note: The pie charts do not reflect your 401K, HSA /FSA contributions or Paid Time Off Benefits.This package includes all benefits with the exception of our Employee StockOwnership Plan (ESOP). When the ESOP was created in 2015, it was a Your Compensation $ 34,216.00conscious decision to invest in the future not only for the company, but for our Base Salary $ 5,502.60employees as well. Deciding to put that future and leadership directly in the hands Overtime Pay $ 1,359.94of the people who have helped build it seemed a natural next step in our evolution. CommissionOur legacy of excellence and the culture that we have sustained since 1947 isdue, at least in part, to B&D's proud tradition as an independent, family-owned Total Compensation $ 41,078.54company with employees who provide total support and solutions to customersacross the Southeast. Please take some time to review the attached 2017 Your 2017 Benefits Your Cost B&D's CostBenefits Statement and should you have any questions about the information Medical (Employee + Spouse) $ 3,479.84 $ 11,573.12contained within, please do not hesitate to contact Human Resources. Dental (Employee + Spouse) $ 160.68 $ 481.95Sincerely, EAP $ 0.00 $ 34.32 Basic Life and AD&D $ 0.00 $ 581.76Andy Nations LTD $ 0.00 $ 156.10President & CEO 401K Match $ 0.00 $ 308.21 Company Car / Allowance $ 0.00 $ 10,000.00 Important: This statement is intended to summarize your company provided benefits and earnings. The Company Cell / Allowance $ 0.00 $ 500.00 annual values shown represent amounts paid 1/1/2017-12/31/2017. Details shown on these pages are Company Tablet / Computer $ 0.00 $ 500.00 based on your eligibility, benefit elections, and earnings as of 12/31/2017. If you believe your statement is Federal Unemployment State $ 0.00 $ 42.00 in error, please contact Human Resources. Should any information in this statement conflict with legal plan Unemployment $ 0.00 $ 66.50 documents, the terms in the plan documents and collective bargaining agreements (if applicable) shall FICA (SS & Medicare) $ 2,867.37 $ 2,867.37 prevail. B&D Industrial reserves the right to amend, change or terminate the plans at any time. Total Benefits $ 6,507.89 $ 27,111.33 Elizabeth Example Your Compensation & Benefits $ 68,189.87 HSA (Employee Contribution) $ 0.00 Health Care FSA (Employee Contribution) Dependent Care FSA (Employee Contribution $ 2000.00 $ 750.00 Please note, if you were hired after 1/1/2017 your amounts have been annualized to make your statement more meaningful and accurate for an annual view