ADVANCED CRANE TECHNICIANS, INC.

who meet the eligibility requirements may contribute additional amounts (age 50 catch-up contributions and age 60 to 63 super catch-up contributions), which are not eligible for a Company matching contribution. Contributions are invested in the Plan investment options selected by the participant and are subject to certain Code limitations. The Company contributes on a matching basis 50 % of the first 6 % of each participant’s pre-tax or Roth after-tax contributions. In accordance with the Code, participant pre-tax and Roth after-tax contributions could not exceed $23,500 in 2025 and $23,000 in 2024. Pre-tax catch-up contributions could not exceed $7,500 in 2025 and 2024. Consistent with the requirements of SECURE 2.0 Act of 2022, participants between ages 60 and 63 were eligible to make ca

to which a participant is entitled is the benefit that can be provided from the participant’s vested account. Vesting — Participant contributions plus actual earnings thereon are immediately vested. Vesting for matching and non-matching Company contributions generally is as follows: Years of Service Vested Interest Less than 1 year None 1 year but fewer than 2 20 % 2 years but fewer than 3 40 % 3 years but fewer than 4 60 % 4 years but fewer than 5 80 % 5 years or more 100 % Participants whose employment terminates by reason of death, permanent disability or retirement are fully vested. Participants also are fully vested upon the attainment of age 65 . Certain accounts that were merged into the Plan from other plans are subject to different vesting schedules. Forfeited Accounts — When cer

itions, as of December 31, 2025, U.S. employees of the Company and its participating subsidiaries are eligible to participate in the Plan. Each new or rehired eligible employee is automatically enrolled in the Plan, unless the employee affirmatively opts out of participation, at a pre-tax deferral rate of 3 % of the employee’s eligible compensation. An employee who is automatically enrolled may affirmatively elect a different rate or to make all or a portion of his or her deferrals on a Roth after-tax or after-tax basis. Automatic contributions are invested in the Vanguard Target Retirement Fund option with a target retirement date closest to the year in which the participant will reach age 65 , unless the participant affirmatively elects to invest his or her deferrals in one or more of th

ibutions and related matching and non-matching Company contributions and Plan earnings. Participant accounts are also charged with withdrawals and an allocation of Plan losses and administrative fees that are paid by the Plan. Allocations are based on participant earnings or account balances. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account. Vesting — Participant contributions plus actual earnings thereon are immediately vested. Vesting for matching and non-matching Company contributions generally is as follows: Years of Service Vested Interest Less than 1 year None 1 year but fewer than 2 20 % 2 years but fewer than 3 40 % 3 years but fewer than 4 60 % 4 years but fewer than 5 80 % 5 years or more 100 % Participants w