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--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
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</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<h1><img width="192" height="73" id="Picture_x0020_1" src="cid:image001.png@01D84E6C.7352F280"></h1>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td width="624" colspan="2" valign="top" style="width:6.5in;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Arial",sans-serif">April 12, 2022<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
</td>
</tr>
<tr>
<td width="78" valign="top" style="width:58.5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:-.7pt;text-align:justify;line-height:110%">
<span style="font-family:"Arial",sans-serif">To:<o:p></o:p></span></p>
</td>
<td width="546" valign="top" style="width:409.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:-.7pt;line-height:110%">
<span style="font-family:"Arial",sans-serif">Department Benefit Representatives<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="78" valign="top" style="width:58.5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:-.7pt;text-align:justify;line-height:110%">
<span style="font-family:"Arial",sans-serif">From:<o:p></o:p></span></p>
</td>
<td width="546" valign="top" style="width:409.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:-.7pt;line-height:110%">
<span style="font-family:"Arial",sans-serif">HR Benefits Office on behalf of the UC Office of the President<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="78" valign="top" style="width:58.5pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:-.7pt;text-align:justify;line-height:110%">
<span style="font-family:"Arial",sans-serif">Re:<o:p></o:p></span></p>
</td>
<td width="546" valign="top" style="width:409.5pt;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:6.0pt;margin-left:-.7pt;line-height:110%">
<span style="font-family:"Arial",sans-serif">Lincoln Financial – 2022 Disability Benefit Taxation Changes</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="624" colspan="2" valign="top" style="width:6.5in;border:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:-.7pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-family:"Arial",sans-serif">The UC Disability Program offers both employer and employee-paid benefit plans. Whether or not benefits paid from these plans are subject to income tax depends on who pays the insurance premiums.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:-.7pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoListParagraphCxSpFirst" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:35.3pt;margin-bottom:.0001pt;mso-add-space:auto;text-indent:-.25in;line-height:110%;mso-list:l0 level1 lfo10">
<![if !supportLists]><span style="font-family:Symbol;color:#002060"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Basic Disability – UC pays premiums and benefits are generally taxable.<o:p></o:p></span></p>
<p class="MsoListParagraphCxSpLast" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:35.3pt;margin-bottom:.0001pt;mso-add-space:auto;text-indent:-.25in;line-height:110%;mso-list:l0 level1 lfo10">
<![if !supportLists]><span style="font-family:Symbol;color:#002060"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-family:"Arial",sans-serif">Voluntary Short and Long-Term Disability – Employees pay premiums and benefits are generally not taxable.
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:-.7pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:-.7pt;margin-bottom:.0001pt;line-height:110%">
<span style="font-family:"Arial",sans-serif">The Basic and Voluntary Short-Term Disability (VSTD) plans both provide benefits for a maximum of 6 months, and are usually paid concurrently if an employee is enrolled in VSTD. When this happens, Lincoln Financial
Group (LFG) consolidates payments from both plans into one check. Each year LFG follows IRS guidelines to determine the percentage of disability benefits subject to taxability. For 2022, 17.33% of the disability payment is taxable when employees receive both
Basic and VSTD benefits at the same time. This is a slight reduction from 2021.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="480" style="width:359.75pt;margin-left:22.25pt;border-collapse:collapse;border:none">
<tbody>
<tr style="height:.3in">
<td width="480" nowrap="" colspan="3" style="width:359.75pt;border:solid windowtext 1.0pt;background:#0070C0;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:white">Taxability of Disability Benefits<o:p></o:p></span></b></p>
</td>
</tr>
<tr style="height:.3in">
<td width="324" nowrap="" style="width:243.15pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#002060">Plan<o:p></o:p></span></b></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#002060">2021<o:p></o:p></span></b></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#002060">2022<o:p></o:p></span></b></p>
</td>
</tr>
<tr style="height:.3in">
<td width="324" nowrap="" style="width:243.15pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">Basic Disability only<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">100%<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif">100%<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:.3in">
<td width="324" nowrap="" style="width:243.15pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">Voluntary Short-Term Disability only<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">0%<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif">0%<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:35.5pt">
<td width="324" style="width:243.15pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt;height:35.5pt">
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">Basic and Voluntary Short-Term Disability (when combined into consolidated payments)<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:35.5pt">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">17.77%<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:35.5pt">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif">17.33%<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:.3in">
<td width="324" style="width:243.15pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">Voluntary Long-Term Disability only<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif;color:black">0%<o:p></o:p></span></p>
</td>
<td width="78" nowrap="" style="width:58.3pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt;height:.3in">
<p class="MsoNormal" align="center" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:center;line-height:normal">
<span style="font-family:"Arial",sans-serif">0%<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:normal">
<o:p> </o:p></p>
<table class="MsoTableGrid" border="1" cellspacing="0" cellpadding="0" width="623" style="width:467.5pt;border-collapse:collapse;border:none">
<tbody>
<tr>
<td width="623" valign="top" style="width:467.5pt;border:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;line-height:110%">
<span style="font-family:"Arial",sans-serif">Employees may contact their LFG case manager by phone or email with questions about taxation of their disability benefit payments.<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="margin-bottom:0in;margin-bottom:.0001pt;text-align:justify;line-height:110%">
<span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
</div>
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