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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">January 30, 2025</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif">To:<o:p></o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in">
<span style="font-family:"Arial",sans-serif">Department Benefits Representatives (DBRs)<o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif">From:<o:p></o:p></span></p>
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<td width="587" valign="top" style="width:440.25pt;padding:0in 0in 0in 0in;height:19.5pt">
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:0in">
<span style="font-family:"Arial",sans-serif">Central HR Benefits Office on behalf of the UCPath Center<o:p></o:p></span></p>
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<span style="font-family:"Arial",sans-serif">Re:<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;line-height:115%;font-family:"Arial",sans-serif">UCPath Notice: DCP & 2025 FICA Adjustment Schedule<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:5.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">DBRs, please view
<i><u>the notice</u></i> <i><u>below for your informational purposes only</u></i> in the event you receive questions regarding this matter. The email
<i>should not</i> be forwarded to the department listserv.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><u><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Do not reply to this email.</span></u></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"> Please send a
separate email with questions to </span></b><a href="mailto:benefits@ucr.edu"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">benefits@ucr.edu</span></b></a><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">.</span></b><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></b></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">On July 23, 2024, UCPath informed locations regarding a system error that resulted in missed deductions of federally mandated payroll
taxes when employees made the transition from student to non-student employment. These taxes, known as FICA (for the Federal Insurance Contributions Act), go toward future Social Security and Medicare benefits and appear on earning statements as FED OASDI
and FED MED.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Originally, UCPath identified all affected employees as impacted with missed deductions for both Social Security and Medicare. Further
analysis identified a subset of the original FICA impacted group who pay only Medicare-related taxes; these employees do not pay into Social Security. In lieu of paying Social Security taxes, UC employees who are not otherwise covered by a retirement system
contribute 7.5% of wages (pre-tax) to the <a href="https://ucnet.universityofcalifornia.edu/wp-content/uploads/2024/06/retirement-savings-program-information-for-safe-harbor-participants.pdf" title="https://ucnet.universityofcalifornia.edu/wp-content/uploads/2024/06/retirement-savings-program-information-for-safe-harbor-participants.pdf">UC
Defined Contribution Plan as Safe Harbor</a> (or DCP Safe Harbor). For this group, UC missed both the Medicare deductions and DCP Safe Harbor contributions until correcting the tax status error on active employees in August 2024.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">UC accepts full responsibility for missed Medicare deductions and DCP Safe Harbor contributions. UC is repaying the federal government
for both the employees’ and UC’s shares of unpaid Medicare taxes (1.45% of wages for each share). In addition, UC will cover 100% of the missed employee contributions to DCP Safe Harbor (7.5% of wages) from 2019 through 2024 and any lost financial gains from
having those investments.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Imputed Income – Medicare Only:</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The IRS considers the past Medicare taxes UC pays on the employees’ behalf as “imputed income,” which is taxable. Although UC originally
indicated the imputed income would be reflected as taxable earnings on employee W-2s only, we now understand that they owe additional taxes on the imputed income. These taxes will be collected from active employees via an upcoming on-cycle paycheck. Inactive
employees who owe taxes on imputed income will follow the standard overpayment recovery process.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">DCP Safe Harbor:</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">The IRS does <b>not</b> consider the contributions UC will cover related to DCP Safe Harbor imputed income. Processing to determine
missed DCP Safe Harbor contributions will occur between February and June of 2025. UC will deposit these contributions into each recipient’s DCP account maintained by Fidelity; if a recipient does not have an active DCP account, an account will be opened for
them. UC recognizes that employees may have missed potential financial gains from not having these contributions invested for the full duration. As such, Fidelity will complete an investment gain/loss analysis, and UC will make appropriate adjustments, including
contributions of lost earnings to the DCP accounts.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">UCPath will inform impacted employees of the DCP Safe Harbor missed contributions, the corrective action UC is taking and the tax
impacts related to imputed income UC pays on the employee’s behalf.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><br>
<b>Adjustments Processing Schedule:</b><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">UCPath completed adjustments in October and November 2024 for employees who had Social Security and Medicare impacts for years 2021
and 2024. Adjustments for the remaining periods — 2022 and 2023 for Social Security and Medicare, and 2021 through 2024 for Medicare-only — will be processed as follows:<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">FICA Corrections/Year</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">Adjustments Processing Month</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">On-Cycle Check – Imputed Income reported and applicable taxes withheld</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2021 Medicare Only – Monthly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">February</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">4/1/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2021 Medicare Only – Biweekly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">March</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">3/26/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
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<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
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<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2024 Medicare Only – Monthly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">March</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">5/1/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2024 Medicare Only – Biweekly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">March</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">4/9/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
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<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2022 Medicare & Social Security – Monthly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">April</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">7/1/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2022 Medicare & Social Security – Biweekly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">April</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">5/7/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2022 Medicare Only – Monthly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">April</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">7/1/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2022 Medicare Only – Biweekly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">April</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">5/7/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2023 Medicare and Social Security – Monthly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">May</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">8/1/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
</tr>
<tr>
<td width="342" valign="top" style="width:256.25pt;border:solid #9CC2E5 1.0pt;border-top:none;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2023 Medicare & Social Security – Biweekly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="132" valign="top" style="width:99.25pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">May</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td style="border-top:none;border-left:none;border-bottom:inset 1.0pt;border-right:inset 1.0pt;padding:0in 0in 0in 0in">
</td>
<td width="210" valign="top" style="width:157.5pt;border-top:none;border-left:none;border-bottom:solid #9CC2E5 1.0pt;border-right:solid #9CC2E5 1.0pt;background:#DEEAF6;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">6/4/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2023 Medicare Only – Monthly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">May</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">8/1/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">2023 Medicare Only – Biweekly</span></b><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">May</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:black">6/4/25</span><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">UCPath expects to process adjustments to determine the DCP Safe Harbor missed contributions from 2019-2020 later this year. Since
DCP Safe Harbor contributions are not considered imputed income, there are no impacts to on-cycle checks or overpayments.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">As mentioned in the July 23, 2024, communication, employees will receive corrected W-2 (W-2c) forms for prior years showing the adjusted FICA wages
and FICA taxes paid by UC. Corrected W-2 forms for prior years are for reference only. <b>This error did not affect federal and state taxable earnings for 2021-2023, and employees do not need to refile taxes for any prior year.</b> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">UCPath<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">(855) 982-7284<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif">Monday - Friday from 8:00 a.m. - 5:00 p.m.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:0in;line-height:normal"><a href="https://ucpath.universityofcalifornia.edu/" title="https://ucpath.universityofcalifornia.edu/"><b><span style="font-size:11.0pt;font-family:"Arial",sans-serif">ucpath.universityofcalifornia.edu</span></b></a><span style="font-size:11.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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