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20241217VEO to Staff 1-2_4-7_9-19_22-24_31-32_34-37_39-40.pdf
RECEIVED Tuesday, December 17, 2024 IDAHO PUBLIC UTILITIES COMMISSION Preston N. Carter, ISB No. 8462 Morgan D. Goodin, ISB No. 11184 Megann E. Meier, ISB No. 11948 Givens Pursley LLP 601 W. Bannock St. Boise, Idaho 83702 Telephone: (208) 388-1200 Facsimile: (208) 388-1300 prestoncarter(&r zivenspursle, morgan o�ggivenspursley.com memk ia�g venspursle�com Attorneys for Veolia Water Idaho, Inc. BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION IN THE MATTER OF THE APPLICATION ) CASE NO. VEO-W-24-01 OF VEOLIA WATER IDAHO, INC. FOR A ) GENERAL RATE CASE ) VEOLIA WATER IDAHO,INC.'S RESPONSE TO THE FIRST PRODUCTION REQUEST OF COMMISSION STAFF ) ) In response to the First Production Request of the Commission Staff to Veolia Water Idaho, Inc., ("Veolia" or"Company") dated November 26, 2024, Veolia submits the following responses. Responsive documents are available for download using the link provided in the accompanying email. Confidential responses and documents are subject to the protective agreement in this case, and are available for download using a password-protected link that will be provided separately by email. The password will be provided in a third email. Dated: December 17, 2024. VEOLIA WATER IDAHO,INC. Preston N. Carter Attorney for Veolia Water Idaho, Inc. RESPONSE TO STAFF's FIRST PRODUCTION REQUEST PAGE I OF 2 CERTIFICATE OF SERVICE I certify that on December 17, 2024, a true and correct copy of the foregoing was served upon all parties of record in this proceeding via electronic mail as indicated below: Commission Staff Via Electronic Mail Monica Barrios-Sanchez, Commission Secretary monica.barriossanchez@puc.idaho.gov Idaho Public Utilities Commission 11331 W. Chinden Blvd., Bldg. 8, Suite 201-A Boise, ID 83714 Chris Burdin chris.burdin@puc.idaho.gov Deputy Attorney General Idaho Public Utilities Commission 11331 W. Chinden Blvd., Bldg. 8, Suite 201-A Boise, ID 83714 Preston N. Carter RESPONSE TO STAFF'S FIRST PRODUCTION REQUEST PAGE 2 OF 2 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Jacob REQUEST NO. 1: Please provide copies of the monthly trial balances from January 1,2023,through the most current month available. Please supplement your response when additional months become available through 2024 and 2025. RESPONSE NO. 1: Please see the attachment to this response for the monthly trial balances from January 2023 through November 2024. VEO-W-24-01 IPUC DR 1 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Jacob REQUEST NO. 2: Please provide a copy of the Company's Chart of Accounts. RESPONSE NO. 2: Please see the attachment to this response for a copy of the Company's Chart of Accounts. VEO-W-24-01 IPUC DR 2 Page 1 of 1 Account Description 10100000 UtilityPlant in Service 10150000 UtilityPlant Retirements 10500000 Plant held for future use 10600000 Cnstrction Csts Not Classified 10700000 Construction workin progress 10750000 CWIP—Suspense 10800000 Utility Accumulated Depr 10808000 UtilityAccum Depr-Office&IT 10810000 Retirement workin progress 10900000 Accumulated Cost ofRemoval 11100000 Utility Accumulated Depr-CIAO 11300000 Accum ProvforAmort Prop Held 11400000 Utilityplant acquisition adj 11500000 Amort UtilityPlant Acquis Adj 11700000 Gain Loss on disposition 12100000 Non-Utility Property 12410000 Equity Emngs Non-Consl Compan 13100000 Operations Cash Account Crrnt 13110000 Payroll Cash Account 13116000 Payroll Cash Account-Utility 13120000 Collections 13150000 Operating Cash Acct-Citi 13501000 Working Funds 14200000 Customer AR-CC&B 14201000 ARCash Accrual 14309000 Accounts Receivable-Other 14310000 AR-M&Ibilled 14311000 Accounts receivable-M&Icost 14400000 Provision Uncllctble Acct(Cr) 14410000 Provision Uncllctble Acct-Othr 14600000 AR-SWUCan cons companies 14605000 PS Intercompany Account 14606000 Utility Money Pool Receivable 14610000 SWIC Receivable(net) 15000000 Capital&tint InvNonexempt 15010000 Small Repairs Inventory Exempt 15020000 Other Inventory 15030000 Chemical Inventory 15460000 Clearing-Inventory Adj 16531000 Prepaid General Insurance 16599000 Prepaid Expenses-Other 17300000 Unbilled Revenue 18300000 Prelim Survey and Inv.Chrgs VEO-W-24-01 IPUC DR 2 Attachment Page 1 of 17 Account Description 18403000 Clearing P Cards 18404000 Clearing-Capital Work Order 18409000 Clearing Expense-General 18410000 Clearing Fringe Benefits 18420000 Clearing Transportation 18430000 Clearing Cap overheads 18440000 Clearing AP and Procurement Er 18450000 Clearing-Payroll Accrual 18499000 Clearing-AP and Procument 18608000 CORRegulatoryAssets 18609000 Deferred Emplyee Benefits-Othr 18611000 Deferred Pension/OPEB 18618000 Deferred Unamort Debt Fxp 18620000 Deferred Tank Painting Expense 18621000 Dfrrd Relocation FKp-Approve 18623000 DeferredAFUDCEquityGross Up 18624000 Deferred Legal FKp-Approved 18625000 Deferred Pwr Costs-Approved 18633000 Deferred AFUDC Equity 18635000 RA-Deferred Pension FAS158 18636000 RA-Deferred PROP FAS158 18650000 Reg Defird Tank Pnting-.Amort 18653000 Dfrrd AF[JDC Eq Gross-Up Amort. 18680000 Deferred rate charges 18681000 Deferred State TaxCharges 18698000 Other Reg Assets-Acquisitions 18699000 Other RegulatoryAs s ets 18711000 Deferred Legal Exp-Pending 18714000 Deferred Power Costs-Pending 18718000 Cloud Computing Arrangements 18719000 Other Deferred Charges 18799000 Other Defrrd Chrgs-Non Utility 19010000 Def.Federal Inc Taxes-Other 19012000 Def State Income Taxes-Other 19013000 DefF1T-ROUAssets 19014000 Deffed Incme Txs-GU Medicare 19015000 DefS1T-ROUAssets 19016000 DefStte Incme Txs-GU Medicare 19017000 DefFed NOLTaxBenefit 19101000 Def.FIT-FAS109 TIC 19103000 Def.FIT-F71/F109 G/UIIC 19131000 Def SIT-FAS109 TIC 19132000 Def.SIT-F71/F109 G/UIIC VEO-W-24-01 IPUC DR 2 Attachment Page 2 of 17 Account Description 20100000 Common Stock Is sued 20400000 Preferred Stocklssued 20800000 Additional Paid-in Capital 21600000 RE-Cumulated Income 21800000 AOCI-Pension 21805000 AOCI-PBOP 22400000 Long-Term Debt 23200000 Accounts Payable 23210000 Accounts Payable Reversing 23211000 Accounts Payable Non Reversing 23220000 AP-Inventory Accrued 23230000 AP-Lease Clearing 23250000 AP-SNAaffiliates 23255000 AP-Suez Group affiliates 23400000 AP-SWUCan cons companies 23500000 Customer Deposits 23601000 PropertyTaxes Accrued 23610000 Franchise taxes Accrued 23631000 Gross Receipt TaxAccrued 23641000 Federal Income TaxAccrued 23651000 State Income TaxAccrued 23661000 FICATaxAccrued 23662000 Federal Unemployment TaxAccr 23663000 State Unemployment TaxAccrued 23667000 FICATaxAccrued—Deferral 23670000 Sales&Use Taxes Accrued 23699000 OtherAccrued Taxes 23711000 Accrued Interest 23800000 Dividends Payable 24101000 Federal Income Tax Withheld 24102000 State Income Tax Withheld 24103000 FICATax Withheld 24106000 Other Tax Withheld 24205000 Accrued-Payroll 24211000 Accrued Insurance 24213000 Accrued IBNR 24215000 Accrued-Power 24220000 Accrued-Sludge Removal 24225000 Accrued-Purchased Water 24245000 Accrued-Vacation 24246000 Accrued-Bonus 24247000 Accrued-Employee Related 24248000 Accr-Employee Related Other VEO-W-24-01 IPUC DR 2 Attachment Page 3 of 17 Account Description 24250000 Unearned Revenue 24298000 Customer AR credits 24299000 Accrued Other 24301000 Employee W/hg-401K 24303000 Employee W/hg-Garnishment 24306000 Employee withholding—PAC 24330000 Employee Withholding-Other 25200000 Advances for Construction 25200001 CWIP non-taxable advances 25201000 Taxable Advncs/Service Laterals 25308000 CORRegulatory lia bilitie s 25309000 Dfird Regulatory Liabilities 25311000 Pension Regulatory Account 25316000 Regulatory Liab-TaxNewFedRate 25317000 Reg Iiab-NewFedRate2018portion 25340000 PBOP Liability-Trustee 25380000 Other Deferred Credits 25390000 Accrued SELTP 25402000 DefRegliab F71/F109-Fed:IIC 25500000 Deferred TIC 25501000 Deferred State TIC Idaho 26200000 Injuries and Damages Reserve 26310000 Pension Accrued 26500000 Other Long Term Liabilities 27100000 Contribution in Aid ofCnstrct 27100001 CWIP non-taxable CIAC 27100002 In Service non-taxable CIAO 27101000 Taxable CIAC-Sery Laterals 27101001 CWIP taxable CIAC 27101002 In Service taxable CIAC 27110000 Accumulated Amortization CIAC 28100000 Def.FIT-Accelerated Amort 28203000 Def.FTF-MACRS 28204000 Def STI=MACRS 28206000 Def.FTF OCIPension/PBOP 28207000 DefFTTPens Reg AssetFAS158 28208000 DefFTfPBOP Reg Asset FAS158 28209000 DefSTTPens Reg AssetASC715 28210000 Def STTPBOP Reg As s et ASC715 28211000 Def.FTTBenefit on DSTT 28212000 Def SIT-Utility 28221000 DefFTT-COR 28251000 Def SIT-COR VEO-W-24-01 IPUC DR 2 Attachment Page 4 of 17 Account lbescription 28300000 Def.FIT-Other 28301000 Def.FIT-Tank Painting 28302000 Def.F1T=Rate Expenses 28303000 Def.FIT-Deferred Charges 28304000 Def.F1T-Relocation Expense 28305000 Def.F1T-M S Fees 28306000 Def.FIT-Pensions 28307000 Def.FIT-PEBOP 28308000 Def.FIT-Cost ofRemoval 28310000 Def.FIT-Uncollectibles 28311000 Def.FIT-Injuries and Damages 28312000 Def FIT-AFUDC Equity 28313000 De FIT-AF[JDC Equity GU 28314000 Def FIT-AFUDC Equity GU TRF 28350000 Def.SIT-Other 28353000 Def.SIT-Tank Painting 28354000 Def.SIT-Pensions 28355000 Def.SIT-Post Retrmnt Benefits 28356000 Def.S1T=AF[JDC Equity 28357000 Def.SIT-Excess Depreciation 28358000 Def.SIT-Cost ofRemoval 28359000 Def.SIT-Relocation 28360000 Def.SIT-OCIPension/PBOP 28363000 Def.SIT-Shared Services Fees 28364000 Def.SIT-AF[JDCEquity GU 28365000 Def SIT-AFUDC Equity GU TRF 28405000 DefF1T-New Federal Tax Rate 28406000 DefF1T--New Federal TaxRate GU 28408000 DefF1T-TaxReform for GU2018 40100461 General Sales 40105461 Meter Sale-Residential consump 40106461 Meter Sale-Residential facili 40110461 Meter Sale-Commercial consump 40111461 Meter Sale-Commercial facility 40120461 Meter Sale-public auth consump 40121461 Meter Sale-public auth fac 40130474 Surcharges 40136461 Meter Sale—Const Mr—Consump 40137461 Meter Sale—Const Mr—Fac Chgs 40140462 Private Fire protection facili 40145463 Public Fire protection facilit 40200471 Mscellaneous service revenue 40205472 Rents from water property VEO-W-24-01 IPUC DR 2 Attachment Page 5 of 17 (Account Description 40239474 Revenue Deferral-Other 40240471 Meter reset fees 40245471 Turn on fees 40250474 Other fees 40251474 ContraRev2018portionTaxReform 40300474 Reg Unbill consumption revenue 40301474 Reg Unbill facility charge rev 50000000 Payroll Clearing 50000920 IaborClear-A&GOps Salaries 50015000 Expense System Clearing 50015920 Fxp Clear-A&GOps Salaries 50100000 Supv Labor-ES 50100600 Supvlbr-SOS Ops Sup&Fng 50100601 Supv Lbr-SOS Ops Ibr&Exp 50100603 Supvlbr-SOS Ops Msc 50100610 Supv Lbr-SOS Maint Sup&Eng 50100611 Supvlbr-SOS Maint Strctrs 50100614 Supv Lbr-SOS Maint Wlls&Spr 50100620 Supvlbr-Pump Ops Sup&Fng 50100622 Supv Lbr-Pump Ops PwrPrdLbr 50100624 Supvlbr-Pump Ops Ibr&Fxp 50100630 SupvLbr-Pump Maint Sup8dFng 50100631 Supvlbr-Pump Maint Strctrs 50100633 Supv Lbr-Pump Maint Equip 50100640 Supv lbr-WtrTint Ops Sup& ng 50100642 Supv Lbr-WtrTint Ops LbrBFxp 50100643 Supv lbr-WtrTint Ops Ms Fxp 50100650 Supv Lbr-WtrTint Maint Sup8dFng 50100651 Supv Ibr-)Mr Tint Maint Strct 50100660 Supv Lbr-T&D Ops Sup8dEng 50100662 Supv lbr-T&DOps Line Fxp 50100665 SupvLbr-T&DOps Msc Fxp 50100666 Supv lbr-T&DOps Rents 50100670 Supv Lbr-T&D M&int Sup 8zFng 50100671 Supv lbr-TBDMaint Strctrs 50100672 Supv Lbr-T&D Maint Rsrvrs&Stn 50100673 Supv Ibr-T&D Maint-Main 50100675 Supv Lbr-TBDMaint-Services 50100901 Supvlbr-Cust Acct Suprvsn 50100902 Supv Lbr-Cost Acct Mr Rdng 50100903 Supvlbr-Cust Acct Rerds&Coll 50100920 SupvLbr-A&GOps Salaries 50100930 Supv lbr-A&GMsc Gen Fxp VEO-W-24-01 IPUC DR 2 Attachment Page 6 of 17 Account IlDescription 50100932 Supv Ibr-A&G Maint Plnt 50105600 Drct Ibr-SOS Ops Sup&Fng 50105601 Drct Ibr-SOS Ops Ibr&Exp 50105603 Drct Ibr-SOS Ops Msc 50105611 Drct Ibr-SOS Maint Strctrs 50105613 Drct Ibr-SOS Maint Lke,Rvr&Oth 50105616 Drct Ibr-SOS Maint SplyMains 50105620 Drct Ibr-Pump Ops Sup&Fng 50105622 Drct Ibr-Pump Ops Pwr Prd Ibr 50105624 Drct Ibr-Pump Ops Lbr&Exp 50105630 Drct Ibr-Pump Maint Sup&zFng 50105631 Drct Lbr-Pump Maint Strctrs 50105632 Drct Ibr-Pump A mt Pwr Prd 50105633 Drct Ibr-Pump Maint Equip 50105642 Drct Tbr-Wtr Tmt Ops Lbr&Exp 50105643 Drct Lbr-)Mr Tint Ops Msc Exp 50105651 Drct Tbr-Wtr Tmt Maint Strct 50105652 Drct Lbr-Wtr Tint Maint Equip 50105660 Drct lbr-T&DOps Sup&fng 50105661 Drct Lbr-T&DOps Storage Fach 50105662 Drct lbr-T&DOps Tine Ex 50105663 Drct Lbr-T&DOps MeterExp 50105664 Drct Ibr-T&D Ops Cust instl 50105665 Drct Lbr-T&DOps Msc Ex 50105670 Drct Ibr-T&DMaint Sup&Fng 50105671 Drct Lbr-T&]E)Maint Strctrs 50105672 Drct Tbr-T&DMaint Rsrvrs&Stn 50105673 Drct Lbr-T&DMaint-Main 50105675 Drct Tbr-T&DMaint-Services 50105676 Drct Lbr-T&DMaint-Meters 50105677 Drct Tbr-T&DMiint-Hydrants 50105678 Drct Lbr-T&]E)Maint-Msc Plnt 50105901 Drct Tbr-Cyst Acct Suprvsn 50105902 Drct Lbr-Cust Acct Mr Rdng 50105903 Drct Tbr-Cyst Acct Rcrds&Coll 50105904 Drct Lbr-Custr kct Uncoll 50105910 Drct Tbr-Sales Exp Ops 50105920 Drct Lbr-A&G Ops Salaries 50105932 Drct Ibr-A&:.C'Maint Plnt 50110600 S LT-SOS Ops Sup&Fng 50110603 S LT-SOS Ops Msc 50110675 S LT-T&DMaint-Services 50110920 SLT-A&GOps Salaries VEO-W-24-01 IPUC DR 2 Attachment Page 7 of 17 Account IlDescription 50110930 S LT-A&GOps-Msc Gen 50115600 DLT-SOS Ops Sup&Fng 50115675 DLT-T&DMaint-Services 50120000 S LTout-ES 50120601 S LTout-SOS Ops Lbr&Exp 50120614 S LTout-SOS Maint Wlls&Spr 50120620 S LTout-Pump Ops Sup&Fng 50120624 S LTout-Pump Ops Lbr&Exp 50120643 S LTout-Wtr Tint Ops Msc Exp 50120660 S LTout-T&D Ops Sup&zFng 50120665 S LTout-T&DOps Ms Exp 50120901 S LTout-Cost Acct Suprvsn 50120902 S LTout-Custr Acct Mr Rdng 50120903 S LTout-Cost Acct Rcrds&Coll 50120920 SLTout-A&iOps Salaries 50125633 DLTout-Pump Maint Equip 50125642 D LTout-Wtr Tint Ops Lbr&F'xp 50125664 D LTout-T&D Ops Custinstl 50125665 DLTout-T&DOps Msc Ex 50125675 DLTout-T&DMaint-Services 50125678 DLTout-T&DMaint-Msc Plnt 50125903 DLTout-Cost Acct Rcrds&Coll 50125920 DLTout-A&iOps Salaries 50300600 Material-SOS Ops Sup&Fng 50300601 Material-SOS Ops Lbr&Fxp 50300603 Material-SOS Ops Msc 50300611 Material-SOS Maint Strctrs 50300614 Material-SOS Maint Wlls&Spr 50300620 Material-Pump Ops Sup&Fng 50300624 Material-Pump Ops Lbr&Exp 50300630 Material-Pump Maint Sup&zFng 50300631 Material-Pump Maint Strctrs 50300632 Material-Pump A int Pwr Prd 50300633 Material-Pump Maint Eq 50300640 Material-Wtr Tint Ops Sup&zFng 50300641 Material-)Mr Tint 50300642 Material-Wtr Tint Ops Lbr&Fxp 50300643 Material-)Mr Tint Ops Msc Exp 50300650 Material-Wtr Tint Maint Sup8zEng 50300651 Material-Wtr Tint Maint Strct 50300652 Material-Wtr Tint Maint Equip 50300660 Material-T&DOps Sup&zFng 50300662 Material-T&DOps Line Ex VEO-W-24-01 IPUC DR 2 Attachment Page 8 of 17 Account IlDescription 50300663 Material-T&DOps MeterExp 50300664 Material-T&DOps Custinstl 50300665 Material-T&DOps Msc Fx 50300670 Material-T&DMaint Sup&Fng 50300672 Material-T&DMaint Rsrvrs&Stn 50300673 Material-T&DMaint-Main 50300674 Material-T8DMaint Fire Main 50300675 Material-T&DMaint-Services 50300676 Material-T8DMaint-Ntters 50300677 Material-T&DMaint-Hydrants 50300902 Material-Cost Acct Mtr Rdng 50300903 Material-Cust Acct Rcrds&Coll 50300930 Material-A&GOps-Misc Gen 50300932 Material-A&GMaint Plnt 50310603 Rent-SOS Ops Misc 50310604 Rent-SOS Ops 50310624 Rent-Pump Ops Ibr&Exp 50310626 Rent-Pump Ops Misc Fxp 50310633 Rent-Pump Maint Eq 50310642 Rent-)Mr Tint Ops Lbr&Fxp 50310921 Rent-A&GOps OffSuppl&Fxp 50310931 Rent-A&G Ops 50400600 Out Servs-SOS Ops Sup&Fng 50400601 Out Servs-SOS Ops Lbr&Exp 50400603 Out Servs-SOS Ops Misc 50400611 Out Servs-SOS Maint Strctrs 50400612 Out Servs-SOS Maint Cllct Rsvr 50400613 Out Servs-SOS Maint Lke,Rvr&Jt 50400614 Out Servs-SOS Maint Ms&Spr 50400616 Out Servs-SOS Maint SplyMains 50400617 Out Servs-SOS Maint Wtr Plnt 50400622 Out Servs-Pump Ops PwrPrd Lbr 50400624 Out Servs-Pump Ops Lbr&Exp 50400626 Out Servs-Pump Ops Misc Fxp 50400630 Out Servs-Pump Maint Sup& ng 50400631 Out Servs-Pump Maint Strctrs 50400632 Out Servs-Pump Maint Pwr Prd 50400633 Out Servs-Pump Maint Eq 50400635 Out Servs-WtrTmt Lab Testing 50400636 Out Servs-Other 50400640 Out Servs-Wtr Tint Ops Sup&Eng 50400641 Out Servs-)Mr Tint 50400642 Out Servs-)Mr Tint Ops Lbr&E'xp VEO-W-24-01 IPUC DR 2 Attachment Page 9 of 17 Acco Description 50400643 Out Servs-Wtr Tint Ops Msc Fxp 50400651 Out Servs-WtrTint Maint Strct 50400652 Out Servs-Wtr Tint Maint Equip 50400662 Out Servs-T&D Ops Line Fx 50400663 Out Servs-T&DOps Nbter Fxp 50400665 Out Servs-T&DOps Msc Fx 50400670 Out Servs-T&DMaint Sup&Fng 50400672 Out Servs-T&D Maint Rsrvrs&Stn 50400673 Out Servs-T&D Maint-Main 50400675 Out Servs-T&DMaint-Services 50400676 Out Servs-T&DMaint-Nbters 50400677 Out Servs-T&D Maint-Hydrants 50400902 Out Servs-C ust Acct Mr Rdng 50400903 Out Servs-Custr kct Rcrds&Col 50400905 Out Servs-C ust Acct Msc Exp 50400920 Out Servs-A&GOps OffSuppl&Exp 50400921 Out Servs-A&rOps OffSuppl&Fxp 50400923 Out Servs-A&GOps 50400932 Out Servs-A& X/h int Plnt 50405903 Print&Postage-Cost Acct Rcrd 50605602 Prchsd Wtr-SOS Ops 50610620 Prchsd Pwr-Pump Ops Sup&Fng 50610623 Prchsd Pwr-Pump Ops Fuel Pwr 50610624 Prchsd Pwr-Pump Ops Lbr&Fxp 50610643 Prchsd Pwr-)Mr Tint Ops Msc 50610665 Prchsd Pwr-T&D Ops Msc Ex 50610921 Prchsd Pwr-A&G Ops Off Suppl 50620622 Utilities-Pump Ops PwrPrdLbr 50620623 Utilities-Pump Ops Fuel Pwr 50620624 Utilities-Pump Ops Lbr&Fxp 50620626 Utilities-Pump Ops Msc Exp 50620631 Utilities-Pump Maint Strctrs 50620632 Utilities-Pump Maint PwrPrd 50620633 Utilities-Pump Maint Eq 50620651 Utilities-Wtr Tint Maint Strct 50620663 Utilitie s-T&D Op s MeterFxp 50620665 Utilities-T&DOps Msc Fxp 50620673 Utilitie s-T&D Maint-Main 50620921 Utilities-A&iOps Off Suppl 50620930 Utilities-A&GMsc 50625626 Sludge Dspsl-Pump Ops Msc Fxp 50625642 Sludge Dspsl-WtrTmt Ops Lbr 50625643 Sludge Dspsl-WtrTint Ops Msc VEO-W-24-01 IPUC DR 2 Attachment Page 10 of 17 Account IlDescription 50625651 Sldge Dspsl-WtrTmt Maint Strct 50625665 Sludge Dspsl-T&DOps Msc Fx 50625673 Sludge Dspsl-T&D Maint-Main 50625930 Sldge Dspsl-A&G Ops-Mtsc Gen 50635614 Chmcals-SOS Maint Ms8&Spr 50635616 Chmcals-SOS Maint SplyMains 50635626 Chmcals-Pump Ops Msc Fxp 50635640 Chmcals-Wtr Tint Ops Sup&zFng 50635641 Chmcals-WtrTmtOps Sup&zFng 50635642 Chmcals-Wtr Tint Ops Lbr&Fxp 50635651 Chmcals-Wtr Tmt Maint Strctrs 50635652 Chmcals-Wtr Tmt Maint Equip 50635677 Chmcals-T&DMaint-Hydrants 50635921 Chmcals-A&G Ops OffSuppl&Fxp 50645000 Trnsprt Cst-ES 50645600 Tmsprt Cst-SOS Ops Sup&Fng 50645601 Trnsprt Cst-SOS Ops Lbr&Exp 50645603 Tmsprt Cst-SOS Ops Msc 50645610 Trnsprt Cst-SOS Maint Sup& ng 50645611 Tmsprt Cst-SOS Maint Strctrs 50645613 Trnsprt Cst-SOS Maint Lke,Rvr 50645614 Tmsprt Cst-SOS Maint Wlls&Spr 50645616 Trnsprt Cst-SOS Maint Spl Main 50645620 Tmsprt Cst-Pump Ops Sup&Fng 50645622 Trnsprt Cst-Pump Ops Pwr Prd L 50645624 Tmsprt Cst-Pump Ops Lbr&Exp 50645630 Trnsprt Cst-Pump Maint Sup&zFng 50645631 Tmsprt Cst-Pump Maint Strctrs 50645632 Trnsprt Cst-Pump Maint PwrPrd 50645633 Tmsprt Cst-Pump Maint Eq 50645640 Trnsprt Cst-Wtr Tmt Ops Sup&zFn 50645642 Tmsprt Cst-)Mr Tint Ops Lbr&zFx 50645643 Trnsprt Cst-Wtr Tint Ops Msc 50645650 Tmsprt Cst-Mr Tint Maint Spry 50645651 Trnsprt Cst-)Mr Tmt Maint Strc 50645652 Tmsprt Cst-)Mr Tint Maint Eq 50645660 Trnsprt Cst-T&D Ops Sup&fng 50645661 Tmsprt Cst-T&D Ops StrgFacIt 50645662 Trnsprt Cst-T&DOps Line Ex 50645663 Tmsprt Cst-T&DOps MeterFxp 50645664 Trnsprt Cst-T&D Ops Cust Instl 50645665 Tmsprt Cst-T&DOps Msc Ex 50645666 Tinsprt Cst-T&D Ops Rents VEO-W-24-01 IPUC DR 2 Attachment Page 11 of 17 Account Description 50645670 Trnsprt Cst-TBDMaint Sup&Fn 50645671 Tmsprt Cst-TBDMaint Strctrs 50645672 Tmsprt Cst-TBDMaint Rsrv8rStn 50645673 Tmsprt Cst-TBDMaint-Main 50645675 Tmsprt Cst-TBDMaint-Services 50645676 Tmsprt Cst-TBDMaint-Meters 50645677 Tmsprt Cst-TBDMaint-Hydrants 50645678 Tmsprt Cst-TBDMaint-Misc Plt 50645901 Tmsprt Cst-Cost Acct Suprvsn 50645902 Tmsprt Cst-Cust Acct Mtr Rdng 50645903 Tmsprt Cst-Cyst Acct Rcrds&Co 50645904 Tmsprt Cst-Custr kct Uncolle 50645910 Tmsprt Cst-Sales Fxp Ops 50645920 Tmsprt Cst-A&G Salaries 50645921 Tmsprt Cst-A&GOps Off Suppl 50645930 Tmsprt Cst-A&G Mtsc 50645932 Tmsprt Cst-A&:.('Maint Plnt 50646000 Transportation Cost-Trnsfrred 50650600 Office Exp-SOS Ops Sup&Fng 50650601 Office Fxp-SOS Ops Lbr&Fxp 50650603 Office Exp-SOS Ops Msc 50650610 Office Exp-SOS Maint Sup&Fng 50650624 Office Exp-Pump Ops Lbr&Exp 50650626 Office Exp-Pump Ops Msc Fxp 50650631 Office Exp-Pump Maint Strctrs 50650632 Office Exp-Pump Maint PwrPrd 50650633 Office Exp-Pump Maint Eq 50650642 Office Exp-Wtr Tint Ops LbrBFxp 50650650 Office Exp-Wtr Tmt Maint Spry 50650651 Office Exp-Wtr Tint Maint Strct 50650652 Office Exp-Wtr Tmt Maint Equip 50650660 Office Exp-TBDOps Sup8zFng 50650661 Office Exp-TBDOps StrgFaclt 50650662 Office Exp-TBDOps Line Fx 50650665 Office Exp-TBDOps Msc Fx 50650670 Office Exp-TBDMaint Sup&Fng 50650673 Office Exp-TBDMaint-Main 50650675 Office Exp-T8DMaint-Services 50650902 Office Exp-Cost Acct Mr Rdng 50650903 Office Exp-Cust Acct Rcrds&Col 50650905 Office Exp-Cyst Acct Msc Fxp 50650910 Office Exp-Sales Fxp Ops 50650920 Office Exp-A&GOps Salaries VEO-W-24-01 IPUC DR 2 Attachment Page 12 of 17 Account Description 50650921 Office Exp-A&GOps Off Suppl 50650923 Office Exp-A&GAccntng&Audtn 50650926 Office Exp-A&G Ops Pens ion&Bnft 50650930 Office Exp-A&G Ops Msc Gen 50650932 Office Exp-A&GMaint Plnt 50651660 Advertising Exp-A&G 50651905 Advertising Exp-CustrAcct Msc 50655600 Msc Exp-SOS Ops Sup&Fng 50655603 Msc Exp-SOS Ops Msc 50655614 Ms Exp-SOS Maint Ms&Spr 50655620 Msc Exp-Pump Ops Sup&Fng 50655626 Msc Exp-Pump Ops Msc Exp 50655631 Msc Exp-Pump Mbint Strctrs 50655632 Ms Exp-Pump Maint PwrPrd 50655633 Msc Exp-Pump Mbint Eq 50655643 Ms Exp-Wtr Tint Ops Ms Exp 50655651 Msc Exp-WtrTmt Maint Strct 50655662 Ms Exp-T&DOps Line Ex 50655665 Msc Exp-T&DOps Msc Ex 50655670 Ms Exp-T&DMaint Sup&Fng 50655672 Msc Exp-T&DMaint Rsrvrs&Stn 50655673 Msc Exp-T&DMaint-Main 50655675 Msc Exp-T&DMaint-Services 50655903 Msc Exp-Cust Acct Rcrds&Coll 50655905 Msc Exp-Cust Acct Msc Exp 50655921 Msc Exp-A&G Ops OffSuppl&Eq) 50655930 Msc Exp-A&GOps Msc Gen 50655932 Msc Exp-A&GMaint Plnt 70100403 Depreciation-UtilityPlant 70101403 Depreciation-Cost ofRemoval 70200408 Taxes otherthan income tax 70203408 Real Estate Tax 70250408 Payroll Taxes 70300408 PropertyTaxes 70350408 Other Taxes 70700426 Amort ofDebt Issue Cost-Reg 70700428 Amort ofDebt Issuance Cost 70800430 Interest Fxp-SWI/Can cons co's 70900419 Interest income 71000431 Other interest 71010431 Other interest—Regulatory 71050419 AFUDC Gross Up 71051419 AFUDC Debt VEO-W-24-01 IPUC DR 2 Attachment Page 13 of 17 Account Descripti 71052419 AFUDC Equity 71100415 Mdse&jobbing-Income 71105416 NUse&Jobbing-Expense 71200422 Crain-Disposition ofProperty 71225426 Impairment-Other 71250000 Non Recoverable-ES Fxpenses 71250421 Msc non operating income 71251418 Mtsc Non Oper Rental Income 71252426 Msc Inc/Deduct/Integration 71253426 Non Recoverable 71255406 Amort ofUtil Plt Acquis Adj 71257426 Pension-Othercomponts ofNPPC 71258426 PBOP-Other components ofNPPC 71300426 Equityeamings ofaffiliates 80100409 Current-federal 80150409 Current-state 80200410 Deferred-Federal Income Taxes 80250410 Deferred-State Income taxes 80400411 Investment TaxCr,amortization 80550000 Common Stock Dividend 90400903 Bad Dbt-WO-Cost Acct Rcrd&Coll 90400904 Bad Dbt-WO-Custr Acct Uncollct 90405904 Bad Dbt-Provsn-Gust Acct Uncol 90850923 Corporate Shared Services Fees 90890426 Corp Shrd Svcs-Non Recoverable 90890923 Corp Shrd Svcs-Non Recoverable 90950000 FBT-ES 90950600 FBT-SOS Ops Sup&Fng 90950601 F B T-SOS Ops Lbr&Exp 90950603 FBT-SOS Ops Misc 90950610 FBT-SOS Maint Sup&Fng 90950611 FBT-SOS Mint Strctrs 90950613 F B T-SOS Maint Lke,Rvr&Oth 90950614 FBT-SOS Mint Wlls&Spr 90950616 FBT-SOS Maint SplyMains 90950620 FBT-Pump Ops Sup&Fng 90950622 FBT-Pump Ops PwrPrd Lbr 90950624 FBT-Pump Ops Lbr&Exp 90950630 FBT-Pump Maint Sup8d~ng 90950631 FBT-Pump Maint Strctrs 90950632 F B T-Pump Maint Pwr Prd Impry 90950633 FBT-Pump Mint Eq 90950640 FBT-WtrTmtOps Sup8zFng VEO-W-24-01 IPUC DR 2 Attachment Page 14 of 17 (Account IlDescription 90950642 FBT-Wtr Tmt Ops IbrBFxp 90950643 FBT-WtrTint Ops Misc Exp 90950650 FBT-Wtr Tmt Maint Sup8zEng 90950651 FBT-Wtr Tmt Maint Strct 90950652 F B T-Wtr Tmt Maint Equip 90950660 FBT-T&DOps Sup8zFng 90950661 F B T-T&D Ops Storage Fach Ex 90950662 FBT-T&DOps Line Ex 90950663 FBT-T&DOps Meter Exp 90950664 FBT-T&DOps Custlnstl 90950665 FBT-T&DOps Msc Ex 90950666 FBT-T&DOps Rents 90950670 FBT-T8DMaint Sup&Eng 90950671 FBT-TBDMaint Strctrs 90950672 F B T-T&D Maint Rsrvrs 8rStn 90950673 F B T-T&D Maint-Main 90950675 FBT-T&DNUint-Services 90950676 F B T-T&D Maint-Nbters 90950677 F B T-T&D Maint-Hydrants 90950678 F B T-T&D Maint-Ms c Plnt 90950901 FBT-Cost Acct Suprvsn 90950902 FBT-Cust Acct Mtr Rdng 90950903 FBT-Cost Acct Rcrds&Coll 90950904 FBT-Custr Acct LTncoll 90950910 FBT-Sales Exp Ops 90950920 FBT-A&G Salaries 90950922 F B T-ABA'Op Admin Ex Trnsf-Cr 90950930 FBT-A&G Ms c 90950932 FBT-A&C'Maint Plnt 90953922 FBT-Cptl&Other-A&GOps Admin. 91050923 NRS Billing-G&A 91400924 LiabihtyInsurance-A&GOps 91460925 Worker comp-A&G Op s-Inj&Dma ge s 91500926 Pension-A&G Ops 91550926 Post Rtrmnt PBOP-ABA'Ops-Pnsn 91560926 Pens/PBOP Defrd-A&G Ops-Pnsn 91700926 Emplyee Grp Mth&L A&GOp-Pnsn 91800926 Emplyee 401KA&GOps-Pension 91850000 Other Employee Benefits-ES 91850926 Othr FxnplyBnft-A&G Ops-Pensn 91860626 Other Awards-Pump Ops Msc Exp 91860665 Other Awards-T&D Ops Misc Exp 91860905 Other Awards-Customer Accts VEO-W-24-01 IPUC DR 2 Attachment Page 15 of 17 (Account MIDescription 91860926 Other Awards-A&G Ops-Emp Pnsns 91900928 Re gulatory Commis sion-A&G Ops 92000928 Amrt Rate Case-A&GOps-Reg Corn 92050928 Amort Dfrd Exp-A&G Op s-Re g Com 92050930 Amort ofDfrrd Exp-Msc Gen-A& 92052930 Amort Reloc-A&GOps-Msc Gen 92053651 Amort TnkPntng-WTMaint Strc 92053672 Amort Ink Pntng-TBDMaint rsry 92056930 Amort OPEBCsts-A&GOps Msc 92059930 Amort Exp-TaxReform Reg Liab 92061623 Amrt Pwr Csts-Pump Ops Fuel Pw 92064930 Amort AFUDC Eq GU A&G Ops Ms 92200620 Uni8SftyEq-Pump Ops Sup&Eng 92200624 Uni&SftyEq-Pump Ops Lbr&Exp 92200626 Uni8SftyEq-Pump Ops Msc Exp 92200632 Uni&SftyEq-Pump Mint PwrPrd 92200633 LTni8SftyEq-Pump Maint Eq 92200642 Uni&SftyEq-Wtr Tmt Ops Lbr8Ex 92200650 LTni8SftyEq-Wtr Tmt Maint Spry 92200651 Uni&SftyEq-Wtr Tin Maint Strct 92200652 LTni8SftyEq-)Mr Tmt Maint Eq 92200660 Uni&SftyEq-T&DOps Sup8zFng 92200662 LTni8SftyEq-T&DOps Line Ex 92200665 Uni&SftyEq-T&DOps Msc Ex 92200670 LTni8SftyEq-T&DNhint Sup 8zFng 92200673 Uni&SftyEq-TBDMaint-Main 92200675 LTni8rSftyEq-T&DNhint-Services 92200676 Uni&SftyEq-TBDMaint-Meters 92200901 Uni8SftyEq-Cost Acct Suprvsn 92200902 LTni&SftyEq-Cust Aect MtrRdng 92200903 LTni8SftyEq-Cost Acct Rcrds&Co 92200905 Uni&SftyEq-Gust Aect Msc Exp 92200921 LTni8rSftyEq-A&GOps OftSup&Fxp 92200930 LTni&SftyEq-A&GOps Msc Gen 92200932 LTni8SftyEq-A&C Maint Plnt 92300930 Bank Charge s-A&G Ops Ms Gen 92450930 Severance Plan-A&GOps Msc 92600643 Other G&AExp-)Mr Tint Ops Msc 92600903 Other G&.AFxp-Gust Acct Rcrds 92600920 OtherG&AExp-A&GOps Salaries 92600921 Other G&AExp-ABC'Off SuppI Ex 92600923 'Other G&AExp-A&GOuts Srvcs E 92600930 Other G&AExp-A&GOps Msc Gen VEO-W-24-01 IPUC DR 2 Attachment Page 16 of 17 Accoun Description 92600932 Other G&AExp-ABC'Maint Plnt 99001000 #of Customers 99002000 #ofFmployees 99080000 Head count 99081000 Head Count-addition 99082000 Head Count-reduction 99100000 TaxRate:State-Current 99101000 TaxRate:State-Defd-Reg 99103000 TaxRate:Federal-Curr 99104000 TaxRate:Fed-Defd-Reg 99109000 Number ofPC Workstations 99112000 #of40 1 k Partic's-Bargaing 99113000 #of401 k Partic's-NonBarg'g 99114000 BUFactor:NM Fee Method A 99115000 BUFactor:M&S Fee Method B 99117000 BUFactor:NM Fee Method D 99118000 BUFactor:M&S Fee Method E 99119000 BUFactor:NM Fee Method F 99120000 Cap Ovhd Spending by Pool Unit 99121000 CWIP Spending Fcst byUnit 99122000 Ovhd Absorp Rate byPool Unit 99123000 TaxRate:Federal-Curr(Loss) 99124000 TaxRate:Fed-Defd-Reg(Loss) 99126000 Predicted Fringe Benefit Costs 99910000 Stat—Inventory Clearance 99910040 Interest Allocation 99910048 3 Factor BU Total 99910051 Fringe CapexPercentage 99910052 Fringe OPEXPercentage 99910055 Trans CapexPercentage 99910056 Trans OpexPercentage 99910057 Trans Deferred Percentage 99910058 Vehicle Clearing Stat VEO-W-24-01 IPUC DR 2 Attachment Page 17 of 17 VEOLIA WATER IDAHO INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Jacob REQUEST NO. 4: Please provide the total amount that the Company spent on the following activities for 2023 and 2024 to date, and show how the Company allocated the amounts between its operating division and the rest of the Company and its subsidiaries: a. The Company's annual report; b. Rating agencies; c. All software or information system-related issues; d. Board of Directors compensation, travel expenses, and meeting expenses; e. Travel and training for all shared executives of Veolia North America and affiliates; f. Insurance coverage; g. Overhead items including utilities, property taxes, security services, and other corporate headquarter expenses; and h. All other allocated or shared expenses. RESPONSE NO. 4: Veolia Water M&S (Paramus) Inc. ("M&S") allocates shared expenses from Corporate M&S and Regulated M&S to Veolia Water Idaho, Inc. ("VWID") and other business units through the allocation of M&S fees based on the three - factor formula net of capitalization as applicable to each department. VEO-W-24-01 IPUC DR 4 Page 1 of 4 a. VWID financial information is included in Veolia Utility Resources LLC ("VUR") annual audited financial statements. The total cost of VUR's audited consolidated financial statements is allocated to VWID using the three-factor formula: Jan-Dec 2023 Jan-Oct 2024 Other Other Business Business Activity Total VWID Units Total VWID Units a. 839,682 58,402 781,281 612,649 43,405 569,244 b. Ratings agencies cost is allocated to VWID using the three-factor formula: Jan-Dec 2023 Jan-Oct 2024 Other Business Other Activity Total VWID Units Total VWID Business Units b. 111,000 10,723 100,277 96,681 9,513 87,168 c. Software, information systems, and related costs are allocated to VWID using the three-factor formula: Jan-Dec 2023 Jan-Oct 2024 Other Business Other Activity Total VWID Units Total VWID Business Units C. 27,664,360 1,368,674 26,295,686 25,208,137 1,229,602 23,978,536 d. The Board of Directors compensation, travel expenses and meeting expenses are allocated to SWID using the three-factor formula: Jan-Dec 2023 Jan-Oct 2024 Other Business Other Activity Total VWID Units Total VWID Business Units d. 35,000 2,434 32,566 29,167 2,066 27,100 VEO-W-24-01 IPUC DR 4 Page 2 of 4 e. Travel and training for all shared executives of Veolia North America, Inc. and affiliates is allocated to VWID using the three- factor formula: Jan-Dec 2023 Jan-Oct 2024 Other Business Other Business Activity Total VWID Units Total VWID Units C. 56,111 2,945 53,166 66,381 4,520 61,861 f. Insurance costs for auto liability is allocated based on the number of vehicles and worker's compensation is allocated based on payroll costs of each business unit. In addition, general liability and property insurance costs are allocated using the three- factor formula. Jan-Dec 2023 Jan-Oct 2024 Veolia Water Other Business Veolia Water Other Business Activity Total Idaho,Inc. Units Total Idaho,Inc. Units f.-Auto Liability& Worker's Compensation 551,138 92,353 458,785 453,439 69,873 383,566 f.-General Liability &Property 1 2,953,907 1 205,450 1 2,748,457 1 2,567,586 1 181,908 1 2,385,678 g. Corporate M&S headquarters expenses including utilities, property taxes and security services are allocated first to all M&S departments based on the headcount and then to VWID and other business units using the three-factor formula: Jan-Dec 2023 Jan-Oct 2024 Other Other Business Business Activity Total VWID Units Total VWID Units 9. 2,326,435 105,721 2,220,713 2,155,263 105,124 2,050,139 VEO-W-24-01 IPUC DR 4 Page 3 of 4 h. The remainder of the shared costs are allocated to VWID and other business using the three-factor formula: Jan-Dec 2023 Jan-Oct 2024 Other Business Other Business Activity Total VWID Units Total VWID Units h. 44,330,821 2,596,972 41,733,849 37,321,572 2,251,602 35,069,970 VEO-W-24-01 IPUC DR 4 Page 4 of 4 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Cooper REQUEST NO. 5: Please provide an analysis of any sales of land and/or plant for the years 2023 through 2024 to date, if any. Please show gains, losses, and supporting documentation including accounting entries for removal of items from rate base. RESPONSE NO. 5: There were no sales of land and/or plant in 2023 or 2024 to date. VEO-W-24-01 IPUC DR 5 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Jacob REQUEST NO. 7: Please provide a list of"out-of-period adjustments"and"extraordinary items"for the years 2023 and 2024 to date. RESPONSE NO. 7: Veolia Water Idaho Inc.'s financial information is subject to the annual audit by the independent auditors in connection with the annual audit of its parent Veolia Utility Resources LLC. For the year ended December 31, 2023, there were no significant out of period adjustments or extraordinary items identified and recorded. For the year ending December 31, 2024, the annual audit is in progress, and there were no significant out of period adjustments or extraordinary items identified as of the date of this response. VEO-W-24-01 IPUC DR 7 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Wilson REQUEST NO. 9: Please provide a listing and websites of all organizations the Company participates in and the costs of participating in those organizations(e.g.NAWC, IACI, etc.). If the costs are allocated from a parent company, please illustrate how the amounts were allocated. RESPONSE NO. 9: The Company includes in its Operating Expenses AWWA American Water Works Association fees (6 individual employee membership dues at $263 each), IWUA Idaho Water Users Association, Idaho Rural Water Association, and the non-lobbying fee portion of NAWC National Association of Water Companies dues. Participating Organization costs not requested for recovery in rates include Chamber dues, Boise Valley Economic Partnership, IACI Idaho Association of Commerce and Industry and the lobbying fee portion of NAWC National Association of Water Companies dues. Organization Operating Non- Website Expense Recoverable Ex ense AWWA American Water Works Association $1,578 AWWA.or Boise Metro Chamber of Commerce $5,559 BoiseChamber.or Boise Valley Economic Partnership $5,000 BVEP.or Eagle Chamber of Commerce EagleChamber.co $550 m IACI Idaho Association of Commerce & Industry $13,700 IACI.or Idaho Rural Water Association Idahoruralwater.co $480 m IWUA Idaho Water Users Association $350 IWUA.or NAWC National Association of Water Companies $43,949 $5,432 NAWC.org VEO-W-24-01 IPUC DR 9 Page 1 of 2 Veolia Water M&S (Paramus), Inc. ("M&S") also allocates shared expenses to Veolia Water Idaho, Inc. ("VWID") and other business units through the allocation of M&S fees based on the three-factor formula. The Company's membership fee of The Water Research Foundation is paid at M&S and a portion allocated to VWID. The membership was not renewed in 2024. Jan-Dec 2023 Jan-Oct 2024 Website Veolia Veolia Water Other Water Other Idaho, Business Idaho, Business Organization Total Inc. Units Total Inc. Units Water WaterRF.org Research Foundation $187,360 $13,031 $174,329 0 0 0 VEO-W-24-01 IPUC DR 9 Page 1 of 2 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Bucci REQUEST NO. 10: Please provide a list of all advertising expenses recorded above the line, including account and subaccounts, where posted, dates posted, vendor names, explanations, and amounts posted during 2023 and 2024. RESPONSE NO. 10: Please see the attachment for a list of all advertising expenses posted to account 50651660—Advertising Expense for the period requested. Expense lines that begin"EXACC"in the Journal ID column are purchase card expenses. The associated Supplier Name and description, listed in column"Voucher Line Descr", are included for further detail. The following expenses were excluded in the Test Year Advertising Expense filed in Adjustment No. 18 and highlighted in yellow in the attachment. $4,000.00—Donahoe Pace Voucher ID 00132912—Removed 2023 customer education Conservation costs as a normalizing adjustment to be more reflective of a single year of costs. The various purchase card expenses, accruals, and reclass as highlighted in the attachment, for a total of$1,443. The following expenses were included in the Test Year Advertising Expense filed in Adjustment No. 18 and highlighted in green in the attachment. $9,379.00 Draper Associates Inc. Voucher ID 00137820—Added Rules & Regulations bill inserts invoice dated July 18, 2024 that was not reflected in Historic Test Year. Please note the Historic Test Year reflects an accrual of-($9,379). To accurately include the invoice in the Test Year, the cost should have been doubled to reverse the accrual and to include the invoiced amount. The amount included in the Test Year should have been $18,758. VEO-W-24-01 IPUC DR 10 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Bucci REQUEST NO. 11: Please provide copies of all advertisements used during 2023 and 2024 and correlate the advertisement with the specific detail provided in the Company's response to Request No. 10. RESPONSE NO. 11: Please see attachments for advertisements used during 2023 and 2024. The files are labeled"SUPPLIER NAME—YEAR—DESCRIPTION". Please refer to the attachment provided in response to Request No. 10. Refer to column AP for Supplier Name and column AS for the description to correlate the attachment with associated expense detail. 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R 0) E ƒCD �© » ® ° — d) 2 §_ - 2 n 0 CD a < 2) ■ ° � i 0 ID "N ■/ ° � 2 } itn — « _ CD , o 2) Prm E� o UU ] 0 CD AE 2 E 0 0 \ ' \/ C ° 7S o n =i ° 0 SEX 2 7 � � � m CD §R0 o ƒ m CD o o ; 0 § 2CD -§� \ ¥ 2) / CD ` ' / / \\ / m / ) ) � 2 ƒ � [ \ �D0 (D0 e ® � a { \ � _ � -ti r _ r - 2' �R r r ? Stay informed and protect our communit :t` Q VEOIIA Tips inside on how to: it Keep your water safe to drink with backflow prevention. V Keep your contact information up to date and stay informed. VEO-W-24-01 Data Request No 11 Attachment Options 2024 Backflow Education Mailer Page 1 of 8 Dear Customer: Veolia is proud to provide the Treasure Valley with the highest quality drinking water and a world-class waters stem to deliver it. Drinking water is reliably pumped into people's homes every hour of every day through the hard work of Veolia's dedicated team of professionals. Keeping your confidence in the quality of that water , is integral to our way of life and is a strong value of Veolia. - Veolia does everything possible to keep potable water clean, 4 . but everyone has a part to play in protecting our community. Please check to see if your property requires backflow protection, and if so, ensure it is properly inspected and maintained.These _ devices can protect your home and neighborhood from serious waterborne illness. _ Backflow assemblies are testable devices that prevent pollutants .; or contaminants from entering the public drinking water supply. — � Iwo Commercial properties and most residential homes are required - _ e to have the appropriate backflow assembly correctly installed maintained,and at a minimum annually tested. Use this guide to help make sure your property is in compliance with state law. '~ Another important way to protect yourself is to keep your contact information updated on our customer website, mywaterveolia.us. ,_ Accurate contact information is critical for us to reach you with any water-related matters such as regular maintenance in your neighborhood or in the event of an emergency. Zlt .., You are not alone as you learn more about backflow devices. - -` ~ _ Veolia's local team of customer service professionals is available to answer questions about backflow,our services,your customer account or how you can use water wisely.Check the last page of this document for how to reach us. -- Our entire team is dedicated to bringing the highest quality = of water,with the highest level of service,to every home and business Veolia serves.Thankyou for trusting us to deliver an - essential service to you and your family. VEO-W-24-01 Data Request No 11 Attachment Options 2024 Backflow Education Mailer Page 2 of 8 ackflow Education What is backflow? Backflow is the undesirable reversal of flow from the intended direction in potable(drinking) water distribution piping caused by either backsiphonage or backpressure conditions. What is a backflow prevention assembly, and do I need one? A backflow prevention assembly is a testable device that prevents non-potable substances from entering the drinking water system. If you have a sprinkler system installed on your propertyyou are required to have an approved backflow assembly properly installed and annually tested. It's a good idea to have your backflow assembly tested every Spring when your irrigation system is turned on. What if my home has pressurized irrigation? —_ When an alternate source such as pressurized irrigation, private well,or any other non `- potable source is directly tied into your potable water service a Reduced Pressure Backflow — :..� Assembly is required to be properly installed and annually tested. If the potable water supplied byVeolia and the alternate source are physically disconnected a backflow assembly may not be required. _ - How do I get my backflow assembly tested? A complete list of water professionals licensed as Backflow Assembly Testers by the State of Idaho can be found at https://apps.dopi.idaho.gov/DOPLPublic/LPRBrowser.aspx. , Under Profession, select"Water&Wastewater Professionals" • Under license type, select"BAT-Backflow Assembly Tester" Visit this state . . find . professional your- to test backflow assembly. Protect your community d prevent water supply . . 0.. VEO-W-24-01 Data Request No 11 Attachment Options 2024 Backflow Education Mailer Page 3 of 8 Backflow Education u^w am r at risk if there is a backflow incident? If there is a backflow or backsiphonage event at Also, if you use your hose to fill a wading pool your property,you could pollute or contaminate or hot tub, a reversal of the water flow could our drinking water. Non-treated water from siphon pool or spa chemicals back through the an irrigation canal or water pooled around a garden hose and into your internal plumbing. sprinkler head with fertilizer on it are common potential threats to our water distribution Garden hoses that are used to apply chemical system when the appropriate backflow fertilizers or pesticides are also susceptible to assembly is not correctly installed drawing contaminants into your home. If your and operational. home was built after 1985, it should be equipped with backflow-preventing hose bibs. Below are common backflow assemblies used by our customers. POW it Reduced Pressure Backflow AssemblyDouble Check ValveAssembly Don't forget to protect your family -Test your backflow assembly! If you have a sprinkler system connected to Backflow assemblies are mechanical devices the public water supply or own a commercial that safeguard public health by preventing property,you are required to have an approved contaminants from entering the public backflow assembly installed and tested at water supply least annually. VEO-W-24-01 Data Request No 11 Attachment Options 2024 Backflow Education Mailer Page 4 of 8 Non-potable supply connections s • • be easily id- • - Keep eye • If your home is older,we recommend you install protection to outside faucets and _ hosebibs (for example,anti-siphon hose bibs). , r*y✓ "-z If there is a backflow incident at just one home in a neighborhood,there is the potential for pollutants or contaminants to spread into the public water supply,threatening your community. OpNGWA�R A properly operating backflow assembly can help prevent this. provide . ongoing maintenance and annual testing of an approved backflow assembly may t$ � result in termination of IZV7 i • e F e. service in accordance Idahowith the Public Commission_75PPOP- Utilities (1PUC) Customer If you have any additional questions, please contact Relations Rules and us.Our Cross-Connection Control team can provide Regulations. you with information about approved devices and their installation as well as ongoing test requirements. Call 208-362-7304to request an appointment. VEO-W-24-01 Data Request No 11 Attachment Options 2024 Backflow Education Mailer Page 5 of 8 Hazards hazardDepending on the degree of assessed, a removed - backflow assemblyshown to the right) may result in denial of water existingservice to new customers or immediate termination of customers. ,1 �.e Jr,, ``y ,fit { 4' 5.�,'S`• i•R 411 I Reestablishing Service After a Cross Connection Related Termination. Following a cross connection related service termination (as shown to the right),customers must contact Veolia to schedule a site inspection for service reestablishment. Prior to reconnection, it is the responsibility of the customer to demonstrate to Veolia'sr � satisfaction that the root cause for termination has been addressed.At a minimum,this will Ih 'PLo require completion of a backflow test by a °k 44x , state licensed backflow assembly tester.'; In locations where an approved assembly F' was not in place, it will require installation and inspection of an approved backflow assembly per determination instructions from Veolia's Cross Connection Control Specialists.Assembly owners are responsible for the full cost of assembly installation and testing. VEO-W-24-01 Data Request No 11 Attachment Options 2024 Backflow Education Mailer Page 6 of 8 nection Veolia Cares A financial crisis can happen to anyone, regardless of age, income or family situation. These challenges are often due to unforeseen circumstances, such as a job loss or illness. We understand, and we're here to help. Veolia Cares, a water assistance program created by Veolia and administered locally by El-Ada CommunityAction Partnership, provides relief to people facing temporary financial crisis. Working with El-Ada CommunityAction Partnership, our local social service agency, Veolia Cares provides limited grants to pay residents'water bills. We know you already have enough things to worry about. Paying your water bill shouldn't be one of them. To learn more about Veolia Cares and other financial assistance and eligibility requirements, please contact El-Ada CommunityAction Partnership at 208-345-2820 or visit eladacap.org for an application. How to reach us: Monitoryour water bill: You can reach our local Sign up for an online account at mywater.veolia.us Customer Service department: to review your water usage and receive notifications. Monday-Friday,8:00 am-4:30 pm 208-362-7304 (After-hours,holidays and Check your contact info: emergencies 208-362-7304) Please take a moment to confirm your contact information is up to date in your account.Check csidC@veolia.com or at mywater.veolia.us mywater.veolia.us and select My Profile after logging in. f Facebook:Veolia Water Idaho Select Notification Preferences and check the boxes for: V Twitter:Ala VeoliaWaterID V Billing&Payments d Emergency Water Alerts Check: d Water Usage mywater.veolia.us/idaho/water-in-my-area J Maintenance Water Alerts for more information about how we serve you. V Water Quality Stay informed on your water usage and save money every day. Z 0 oO � ✓1 W Q, 4-1 5 Q > 0 u 0 00M > ,° c°uy° � VEO-W-24-01 Data Request No 11 Attachment Options 2024 Backflow Education Mailer Page 8 of 8 A �e S, i Water INFORMATION CONSUMER CONFIDENCE REPORT lb VEOLIA 2022 ANNUAL DRINKING e WATER QUALITY REPORT ISSUED SPRING 2023 DOWN--. - •. . MAR.-firolkIrAffn Dear Customer, Veolia takes enormous pride in providing safe, reliable and clean water to every tap, hose and connection in the Idaho service area. As Treasure Valley residents,we get to see the value of our work every single day. Even better, we see all the agricultural, business and personal achievements that accompany a community confident in the quality and reliability of water. That confidence requires transparency. It's vital that you can see for yourself the standards and tests that ensure all Veolia customers have high-quality water flowing to your homes and businesses every second of every day. ' 4 Veolia's Idaho Operations annual Consumer Confidence Report gives you access to data that demonstrates the safety of your water. We encourage you to take a look at the report, and if you ever have questions about your water quality,your water service,or our local community programs,we have local staff ready to help. Thank you for your trust, Marshall Thompson Vice President and General Manager Veolia Idaho Operations r To viewyour water quality report online, visit:mywaterveolia.usIlDCCR2022 Veolia MunicipalDivision IIMF 8248 W.Victory -... Boise, D 83709 208-362-7304 CONSUMER CONFIDENCE REPORT Veolia Water Idaho — PWSID #4010016 2022 ANNUAL DRINKING WATER QUALITY REPORT— Issued Spring 2023 INTRODUCTION Providing clean, safe drinking water to you is our top priority. We are pleased to present to you the annual Consumer Confidence Report (CCR) which details the results of the most recent water quality tests performed on your drinking water through the end of 2022. Public meetings regarding our water system are held on an as-needed basis and are announced via social media or direct mail. If at any time you have questions about your water quality or delivery, please call us at 208-362-7304. We want you to be informed about your water supply. Este informe contiene informacion importante acerca de su agua potable. Haga que alguien to traduzca para usted, o hable con alguien que to entienda. (This report contains important information about your drinking water. Have someone translate it for you or speak with someone who understands it.) WHERE DOES OUR WATER SUPPLY COME FROM? Approximately 70 percent of your water is supplied from 79 wells located throughout the Boise area. The remaining 30 percent of your water comes from two surface water treatment plants (Marden Water Treatment Plant and Columbia Water Treatment Plant), which both draw water from the Boise River. ABOUT THE TREATMENT PROCESS Groundwater from our wells is treated with small amounts of chlorine to protect against potentially hazardous microorganisms that can get into the water. We strive to maintain an average chlorine residual between 0.2 and 1.2 Parts Per Million (PPM) throughout the distribution system. We add very low doses of polyphosphate at 14 of our wells to isolate iron and manganese and keep your water clear. We also pump surface water from the Boise River for treatment at two plants. The Marden Water Treatment Plant is a conventional filtration plant that has an innovative upflow clarification process for pre-treatment. The treatment process continues with dual-media filtration to remove particulate matter. The Columbia Water Treatment Plant is a membrane plant that does not require pre-treatment and uses microfiltration to remove particulate matter. At both plants, chlorine is added to disinfect the water prior to release into the distribution system. In addition, we adjust the pH at both plants to reduce the corrosivity of the water and decrease the possibility of dissolving metals from household plumbing. DON'T FORGET! PROTECT YOUR FAMILY—TEST YOUR BACKFLOW ASSEMBLY If you have a sprinkler system connected to the public water supply or own a commercial property, you are required by Idaho state law to have an approved backflow assembly installed and tested annually. Backflow assemblies are mechanical devices that safeguard public health by preventing contaminants from entering the public water supply. VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 3 of 12 DO I NEED A BACKFLOW ASSEMBLY? If you are unsure, please contact us to schedule a determination survey. Our Cross Connection Specialist can provide you with details about approved devices, premise isolation location and information for ongoing test requirements. Call 208-362-7304 to schedule an appointment. SOURCE WATER ASSESSMENT PROGRAM Under the Safe Drinking Water Act Amendments of 1996, all states were required by the EPA to assess every source of public drinking water for its relative sensitivity to contaminants regulated by the Act. The assessment is based on a land use inventory of the designated assessment area and sensitivity factors associated with the watershed and aquifer characteristics. The Idaho Department of Environmental Quality (IDEQ) completed its final source water assessment of the Veolia system in 2002. You can view Veolia's assessment reports at http://www2.deq.idaho.00v/water/swaOnline/Search or you can request a summary of the assessment by calling the IDEQ at 208-373-0550. TAP OR BOTTLED WATER? All drinking water, including bottled water, may reasonably be expected to contain at least small amounts of some contaminants. The presence of contaminants does not necessarily indicate that the water poses a health risk. More information about contaminants and potential health effects can be obtained by calling the EPA Safe Drinking Water Hotline at 800-426-4791. The sources of drinking water (for both tap and bottled water) include rivers, lakes, streams, ponds, reservoirs, springs and wells. As water travels over the surface of the land or through the ground, it dissolves naturally occurring minerals and, in some cases, radioactive material, and can pick up substances resulting from the presence of animals or human activity. Contaminants that may be present in source water include: • Microbial contaminants, such as viruses and bacteria, which may come from sewage treatment plants, septic systems, agricultural livestock operations and wildlife. • Inorganic contaminants, such as salts and metals, which can be naturally occurring or result from urban stormwater runoff, industrial or domestic wastewater discharges, oil and gas production, mining or farming. • Pesticides and herbicides, which may come from a variety of sources such as agriculture, urban stormwater runoff, and residential uses. • Organic chemical contaminants, including synthetic and volatile organic chemicals, which are byproducts of industrial processes and petroleum production and can also come from gas stations, urban stormwater runoff, and septic systems. • Radioactive contaminants, which can be naturally occurring or be the result of oil and gas production, and mining activities. In order to ensure that the water is safe to drink, the EPA prescribes regulations which limit the amount of certain contaminants in water provided by public water systems. The Food and Drug Administration regulations establish limits for contaminants in bottled water which must provide the same protection for public health. So, what's the bottom line? If bottled and tap water meet the federal standards, they are both safe to drink. However, your tap water is substantially less expensive than bottled water. https://mywater.veolia.us/ 2 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 4 of 12 HEALTH NOTES Some people may be more vulnerable to contaminants in drinking water than the general population. Immunocompromised persons, such as persons with cancer undergoing chemotherapy, persons who have undergone organ transplants, people with HIV/AIDS or other immune system disorders, some elderly, and infants can be particularly at risk from infections. These people should seek advice about drinking water from their health care providers. EPA/CDC guidelines on appropriate means to lessen the risk of infection by Cryptosporidium and other microbial contaminants are available from the Safe Drinking Water Hotline at 800-426-4791. • Arsenic: While your drinking water meets EPA standards for arsenic, it does contain low levels of arsenic. The EPA's standard balances the current understanding of arsenic's possible health effects against the costs of removing arsenic from drinking water. The EPA continues to research the health effects of low levels of arsenic, which is a mineral known to cause cancer in humans at high concentrations and is linked to other health effects such as skin damage and circulatory problems. • Lead: If present, elevated levels of lead can cause serious health problems, especially for pregnant women and young children. Lead in drinking water is primarily from materials and components associated with service lines and home plumbing. Veolia is responsible for providing high quality drinking water but cannot control the variety of materials used in home plumbing components. When your water has been sitting for several hours, you can minimize the potential of lead exposure by flushing your tap for 30 seconds to 2 minutes before using water for drinking and cooking. If you are concerned about lead in your water, you may wish to have your water tested. Information on lead in drinking water, testing methods, and steps you can take to minimize exposure is available from the Safe Drinking Water Hotline at 800-426-4791 or www.epa.gov/safewater/lead. To learn more about lead, please visit www.epa.gov/lead. • Nitrate: Nitrate in drinking water at levels above 10 parts per million (ppm) is a health risk for infants of less than six months of age. High nitrate levels in drinking water can cause blue baby syndrome. Nitrate levels may rise quickly for short periods of time because of rainfall or agricultural activity. If you are caring for an infant, you should ask advice from your health care provider. ALERT. IMPORTANT INFORMATION REGARDING FLUORIDE IN YOUR DRINKING WATER This is an alert about your drinking water and a cosmetic dental problem that might affect children under nine years of age. At low levels, fluoride can help prevent cavities, but children drinking water containing more than 2 PPM of fluoride regularly may develop cosmetic discoloration of their permanent teeth (dental fluorosis). Veolia does not add fluoride to the drinking water. We normally have very low levels of naturally occurring fluoride in our water sources. However, during the summer of 2022, Veolia reported a single fluoride test result with a concentration of 2.7 PPM. Dental fluorosis, in its moderate or severe forms, may result in a brown staining and/or pitting of the permanent teeth. This problem occurs only in developing teeth before they erupt from the gums. Children under nine should be provided with alternative sources of drinking water or water that has been treated to remove the fluoride to avoid the possibility of staining and pitting of their permanent teeth. You may also want to contact your dentist about proper use by young children of fluoride-containing products. Older children and adults may safely drink the water. For more information, please call us at 208-362-7304. Some home water treatment units are also available to remove fluoride from drinking water. To learn more about available home water treatment units, you may call NSF International at 877-867-3435. https://mywater.veolia.us/ 3 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 5 of 12 WATER QUALITY RESULTS The following tables summarize the quality of your drinking water in 2022 as compared to the standards set by the EPA and the IDEA. These tables list minimum and maximum values for substances detected in our treated water supply in the most recent tests conducted between 2018 through 2022. The State allows us to monitor for some contaminants less than once per year because the concentrations of these contaminants do not change frequently. Some of our data, though representative, are more than one year old. Each of the regulated contaminants compares to a Maximum Contaminant Level (MCL) and a Maximum Contaminant Level Goal (MCLG) established by the EPA and the State of Idaho. We tested for more than 80 substances in the water and report those detected in the tables below. Some of the information is technical in nature, so we have provided you with definitions on page 6 to help you better understand the information contained in this report. PRIMARY STANDARDS- DIRECTLY RELATED TO THE SAFETY OF DRINKING WATER COMPLIANCE RANGE OF COMPLIANCE INORGANIC CHEMICALS UNITS MCLG MCL RESULT RESULTS RESULT YEAR VIOLATION LIKELY SOURCE EROSION OF NATURAL ARSENIC PPB NA 10 7.2 ND-15 2022 NO DEPOSITS EROSION OF NATURAL BARIUM PPM 2 2 0.1 ND-0.1 2019 NO DEPOSITS EROSION OF NATURAL CHROMIUM PPB 100 100 5 ND-5 2018 NO DEPOSITS EROSION OF NATURAL FLUORIDE PPM 4 4 1 ND-2.7 2022 NO DEPOSITS RUNOFF FROM FERTILIZER NITRATE AS NITROGEN PPM 10 10 6.8 ND-7.2 2022 NO USE EROSION OF NATURAL SELENIUM PPB 50 50 8 ND-8 2021 NO DEPOSITS 90th SAMPLES LEAD&COPPER RULE UNITS MCLG AL PERCENTILE >AL TEST YEAR VIOLATION LIKELY SOURCE CORROSION OF HOUSEHOLD COPPER PPM 1.3 1.3 0.32 0 2022 NO PLUMBING CORROSION OF HOUSEHOLD LEAD PPB 0 15 ND 0 1022 NO PLUMBING REGULA TORY COMPLIANCE RANGE OF MICROBIOLOGICALS UNITS MCLG LIMIT RESULT RESULTS TESTYEAR VIOLATION LIKELY SOURCE TT=<1.0 &95%of samples TURBIDITY,<1 NTU I NA 1<0.3 NTU 1 0.1 0.01-0.1 2022 1 NO I SOIL RUNOFF Turbidity is the measure of the cloudiness of the water.We monitor it because it is a good indicator of the effectiveness of our filtration system.TT-Treatment technique requires no single measurement greater than 1 NTU. https://mywater.veolia.us/ 4 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 6 of 12 COMPLIANCE RANGE OF COMPLIANCE RADIONUCLIDES UNITS MCLG MCL RESULT RESULTS RESULTYEAR VIOLATION LIKELY SOURCE ALPHA EMITTERS EROSION OF NATURAL (EXCLUDING URANIUM) pCi/L 0 15 11.6 -3.4-11.6 2020 NO DEPOSITS EROSION OF NATURAL RADIUM 226+228 pCi/L 0 5 2.6 ND-2.8 2021 NO DEPOSITS EROSION OF NATURAL URANIUM PPB 0 30 26.3 ND-40 2022 NO DEPOSITS COMPLIANCE RANGE OF COMPLIANCE ORGANIC CHEMICALS UNITS MCLG MCL RESULT RESULTS RESULT YEAR VIOLATION LIKELY SOURCE DISCHARGE FROM INDUSTRIAL CHEMICAL 1,1-DICHLOROETHENE PPB 7 7 0.6 ND-0.6 2022 NO FACTORIES RUNOFF FROM HERBICIDE ATRAZINE PPB 3 3 0.1 ND-0.1 2022 NO USE DISCHARGE FROM PHARMACEUTICAL& DICHLOROMETHANE PPB 0 5 0.5 ND-0.5 2022 NO CHEMICAL FACTORIES DISCHARGE FROM TETRACHLOROETHENE PPB 0 5 0.4 ND-0.7 2022 NO FACTORIES&DRY CLEANERS DISCHARGE FROM TRICHLOROETHENE PPB 0 5 0.7 ND-1.3 2022 NO FACTORIES&DRY CLEANERS RANGE DISINFECTION HIGHEST OF BY-PRODUCTS UNITS MCLG MCL LRAA RESULTS TESTYEAR VIOLATION LIKELY SOURCE BY-PRODUCT OF DRINKING TOTAL TRIHALOMETHANES PPB NA 80 36.7 11.5-44.3 2022 NO WATER DISINFECTION BY-PRODUCT OF DRINKING TOTAL HALOACETIC ACIDS PPB NA 60 40.3 1.8-57.5 2022 NO WATER DISINFECTION HIGHEST RANGE ANNUAL OF DISINFECTANT RESIDUALS UNITS MCLG MCL AVG RESULTS TEST YEAR VIOLATION LIKELY SOURCE WATER ADDITIVE USED TO CHLORINE RESIDUAL PPM 4 4 0.9 0.2-1.5 2022 NO CONTROL MICROBES https://mywater.veolia.us/ 5 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 7 of 12 DEFINITIONS Action Level (AL): The concentration of a contaminant which, if exceeded, triggers treatment or other requirements which a water system must follow. Compliance Result: This value may either be the highest value detected or the highest of an annual average depending upon the frequency of required testing. Locational Running Annual Average (LRAA): The yearly average of all the results at each specific sampling site in the distribution system. Maximum Contaminant Level (MCL): The highest level of a contaminant that is allowed in drinking water. MCLs are set as close to the MCI-Gs as feasible using the best available treatment technology. Maximum Contaminant Level Goal (MCLG): The level of a contaminant in drinking water below which there is no known or expected risk to health. MCI-Gs allow for a margin of safety. Maximum Residual Disinfectant Level (MRDL): The highest level of a disinfectant allowed in drinking water. There is convincing evidence that addition of disinfectant is necessary for control of microbial contaminants. Maximum Residual Disinfectant Level Goal (MRDLG): The level of a drinking water disinfectant below which there is no known or expected risk to health. MRDLGs do not reflect the benefits of the use of disinfectant to control microbial contamination. NA: Not applicable. ND: Not detected. NTU: Nephelometric Turbidity Unit. Parts Per Billion (PPB): The equivalent of one second in 32 years. Parts Per Million (PPM): The equivalent of one second in 12 days. Picocuries Per Liter(pCi/L): A measure of the radioactivity in water. Primary Standards: Federal drinking water regulations for substances that are health related. Water suppliers must meet all primary drinking water standards. Secondary Standards: Federal drinking water measurements for substances that do not have an impact on health. These reflect aesthetic qualities such as taste, odor and appearance. Secondary standards are recommendations, not mandates. Treatment Technique (TT): A required process intended to reduce the level of a contaminant in drinking water. <: This means"less than" >: This means"greater than" <_: This means "less than or equal to" https://mvwater.veolia.us/ 6 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 8 of 12 SECONDARY STANDARDS These are non-mandatory guidelines to assist public water systems in managing their drinking water for aesthetic considerations, such as taste, color and odor. These contaminants are not considered to present a risk to human health. Highest Range of System INORGANIC CHEMICALS UNITS Guideline Result* Results Average' Violation Likely Source Alkalinity PPM NA 243 44-243 130 No Naturally occurring Aluminum PPB 50-200 ND ND ND No Naturally occurring Calcium PPM NA 106 5.4-106 37 No Naturally occurring Chloride PPM 250 32 1-32 10 No Naturally occurring Hardness PPM 250 219 13-219 113 No Naturally occurring Iron PPB 300 920A ND-920 50 No Naturally occurring Magnesium PPM NA 14 ND-14 6 No Naturally occurring Manganese PPB 50 210A ND-350 20 No Naturally occurring pH units 6.5-8.5 8.5 6.5-8.5 7.3 No Naturally occurring Sodium PPM 50 65 9.2-65 28 No Naturally occurring Sulfate PPM 250 84 4-84 28 No Naturally occurring Total Dissolved Solids PPM 500 332 83-338 207 No Naturally occurring Zinc PPM 5 0.07 ND-0.07 0.002 No Naturally occurring *Highest results are based upon the highest single sample.Health effects are determined by the average of all samples in the monitoring period. AThe IDEQ permits sequestering treatment to reduce the aesthetic effects of iron and manganese. As a result, VEOLIA is in compliance with the guideline. 'The average of all sources. https://mvwater.veolia.us/ 7 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 9 of 12 UNREGULATED SUBSTANCES - FOR WHICH THE EPA REQUIRES MONITORING Unregulated contaminants are those for which the EPA has not established drinking water standards. The purpose of unregulated contaminant monitoring is to assist the EPA and DEQ in determining the occurrence of unregulated contaminants in drinking water and whether regulation is warranted. Following are the results from UCMR4 (Unregulated Contaminant Monitoring Rule) monitoring done in Idaho during 2019. HIGHEST RANGE OF SUBSTANCE UNITS MCLG MCL RESULT RESULTS VIOLATION LIKELY SOURCE By-product of drinking water Bromide PPB NA NA 17 ND-17 No disinfection By-product of drinking water Bromochloroacetic acid PPB NA NA 2.6 0.5-2.6 No disinfection By-product of drinking water Bromodichloroacetic acid PPB NA NA 3.1 ND-3.1 No disinfection By-product of drinking water Chlorodibromoacetic acid PPB NA NA 1.2 ND-1.2 No disinfection By-product of drinking water Dibromoacetic acid PPB NA NA 0.9 ND-0.9 No disinfection By-product of drinking water Dichloroacetic acid PPB NA NA 21 5.1-21 No disinfection Germanium Total PPB NA NA 0.6 ND-0.6 No Naturally occurring Manganese Total PPB NA NA 35 ND-35 No Naturally occurring By-product of drinking water Total HAA5 PPB NA NA 61 11-61 No disinfection By-product of drinking water Total HAA6Br PPB NA NA 7.8 .5-7.8 No disinfection By-product of drinking water Total HAA9 PPB NA NA 64 14-64 No disinfection Total Organic Carbon PPM NA NA 7.6 1.1-7.6 No Naturally occurring By-product of drinking water Trichloroactic acid PPB NA NA 40 5.1-40 No disinfection Additional information about unregulated contaminants can be found at the following link, courtesy of American Water Works Association: https://d rinktap.org/Water-Info/Whats-in-My-Water/Unregulated-Contaminant-Monitoring-Rule-UCMR https://mvwater.veolia.us/ 8 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 10 of 12 Q VEOIIA Stronger Communities, Stronger Planet At Veolia, we believe that making the world a better place is the best job on earth. In addition to our work with the environment, we are dedicated to enriching the communities where we live and work. Our local team supports and volunteers through various community organizations: Bois[ RI## ENHANCEMENT NETWORK The $0 40F s Idaho �•: �1 Foodbank ESI T. \/ 1881 SCHOOLS City of Eagle BIG FISH "1;1 •!' K i w a nis - - - Educating the Next Generation The topics we learn in school enable us to act to improve our lives and the lives of others. What today's young people learn about water, its conservation and the role it plays in our lives can help ensure this essential resource remains available for coming generations. During this school year, we visited 11 different schools,49 different classrooms, and spoke to 1,095 elementary students.With an eye to the future, we help support water education programs in the schools we serve. Teachers, please e-mail Megan Fisher for more information: megan.fisher@veolia.com. Use Water Wisely a guide to water conservation Install water-conserving Maximize water use by only Eff]Ooo devices in your home, such washing full loads in the as low-flow showerheads dishwasher or washing machine. and aerators. Teach everyone in the house to turn Consider planting low-water plants off the tap when brushing teeth. In youryard or garden. Find more water saving tips for Of i,,0 Set your lawn mower higher.Taller grass youryard and home here: - ` shades the roots and helps �r ' retain moisture. https://mywater.veolia.us/idaho/ r� o O water-in-my-area/water-saving-tips 0 - VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 11 of 12 a-' o v ra rO p, ra a) V rd 0 ,0 v o m .� rd � U � � -0 Q warn O raU) (� M � 4 (d Go) x �J 00.)p N �+ + L� .Q . ;:! > O is J � u Co -00 j �4 N I ' ro 0 bi 0 41 W o Q rd o (Z (a M v � rd v -� Q to p OO pp ' v � [i [� O 2ooM � U 60 Nov u VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Idaho Mailer Page 12 of 12 Q VEOIIA bWa-'ter Quali CONSUMERINFORMATION • REPORT* VEOLIA I DRINKING WATER • QUALITY REPORT SPRINGISSUED • QI-1a}eMetloan@:aa:4!m1 #C ouepl la4eM etloan:)joogaaezj sn•etjo9n•a94em ux uxoretjoan@ptso (a:)ue4sisse ADUa,?.zauza -ioj anoge-iaguznu au1 Ijez)) T70EL-Z9E-80Z uzd OE:T7-use 00:9 ,AeP!-1E-Lepuow quaLu4 edap aatn.IaS iauzo;snJ Iez)ol-ino uaew uea noA :sn uz)eax 04 MOH 60GE8 OI'asrog peog A.104D?n-M et7E9 suotje-iado ouePI VI103A 0 VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Eagle Mailer Page 1 of 8 Dear Customer, Veolia takes enormous pride in providing safe, reliable and clean water to every tap, hose and connection in the Idaho service area. As Treasure Valley residents,we get to see the value of our work every single day. Even better,we see all the agricultural, business and personal achievements ; 'r that accompany a community confident in the quality and reliability of water. That confidence requires transparency. It's vital that you can see for yourself the standards and tests that ensure all Veolia customers have high-quality water flowing to your homes and j V 1 � businesses every second of every day. 1 �+ As former Eagle Water Company customers,you will �:- notice a number of improvements to water quality being implemented into your system, including introducing trace amount of chlorine to protect your water from harmful microbes. , Veolia's Idaho Operations annual Consumer Confidence Report gives you access to data that demonstrates the safety of your water.We encourage you to take a look at the report, and if you ever have questions about your water quality,your water service, or our local community programs,we have local staff ready to help. Thank you for your trust, Marshall Thompson Vice President and General Manager Veolia Idaho Operations r o view your water quality repo on ►ne, visit:mywaterveolia.us/EagleCCR2022 VeoliaIlow 8248 W. Victory -•.• Boise, D 83709 Phone: 1: • 1• CONSUMER CONFIDENCE REPORT Veolia Eagle — PWSID #4010049 2022 ANNUAL DRINKING WATER QUALITY REPORT— Issued Spring 2023 INTRODUCTION Providing clean, safe drinking water to you is our top priority. We are pleased to present to you the annual Consumer Confidence Report (CCR) which details the results of the most recent water quality tests performed on your drinking water through the end of 2022. Public meetings regarding our water system are held on an as-needed basis and are announced via social media or direct mail. If at any time you have questions about your water quality or delivery, please call us at 208-362-7304. We want you to be informed about your water supply. Este informe contiene informacion importante acerca de su agua potable. Haga que alguien to traduzca para usted, o hable con alguien que to entienda. (This report contains important information about your drinking water. Have someone translate it for you or speak with someone who understands it.) WHERE DOES OUR WATER SUPPLY COME FROM? Your water is provided from 4 wells located throughout the Eagle area. ABOUT THE TREATMENT PROCESS Groundwater from our wells is treated with small amounts of chlorine to protect against potentially hazardous microorganisms that can get into the water. We strive to maintain an average chlorine residual between 0.2 and 1 Part Per Million (PPM)throughout the distribution system. DON'T FORGET! PROTECT YOUR FAMILY—TEST YOUR BACKFLOW ASSEMBLY If you have a sprinkler system connected to the public water supply or own a commercial property, you are required by Idaho state law to have an approved backflow assembly installed and tested annually. Backflow assemblies are mechanical devices that safeguard public health by preventing contaminants from entering the public water supply. DO I NEED A BACKFLOW ASSEMBLY? If you are unsure, please contact us to schedule a determination survey. Our Cross Connection Specialist can provide you with details about approved devices, premise isolation location and information for ongoing test requirements. Call 208-362-7304 to schedule an appointment. SOURCE WATER ASSESSMENT PROGRAM Under the Safe Drinking Water Act Amendments of 1996, all states were required by the EPA to assess every source of public drinking water for its relative sensitivity to contaminants regulated by the Act. The assessment is based on a land use inventory of the designated assessment area and sensitivity factors associated with the watershed and aquifer characteristics. The Idaho Department of Environmental Quality (IDEQ) completed its final source water assessment of the Veolia system in 2002. You can view Veolia's assessment reports at http://www2.deg.idaho.gov/water/swaOnIine/Search or you can request a summary of the assessment by calling the IDEQ at 208-373-0550. VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Eagle Mailer Page 3 of 8 TAP OR BOTTLED WATER? All drinking water, including bottled water, may reasonably be expected to contain at least small amounts of some contaminants. The presence of contaminants does not necessarily indicate that the water poses a health risk. More information about contaminants and potential health effects can be obtained by calling the EPA Safe Drinking Water Hotline at 800-426-4791. The sources of drinking water (for both tap and bottled water) include rivers, lakes, streams, ponds, reservoirs, springs and wells. As water travels over the surface of the land or through the ground, it dissolves naturally occurring minerals and, in some cases, radioactive material, and can pick up substances resulting from the presence of animals or human activity. Contaminants that may be present in source water include: • Microbial contaminants, such as viruses and bacteria, which may come from sewage treatment plants, septic systems, agricultural livestock operations and wildlife. • Inorganic contaminants, such as salts and metals, which can be naturally occurring or result from urban stormwater runoff, industrial or domestic wastewater discharges, oil and gas production, mining or farming. • Pesticides and herbicides, which may come from a variety of sources such as agriculture, urban stormwater runoff, and residential uses. • Organic chemical contaminants, including synthetic and volatile organic chemicals, which are byproducts of industrial processes and petroleum production and can also come from gas stations, urban stormwater runoff, and septic systems. • Radioactive contaminants, which can be naturally occurring or be the result of oil and gas production, and mining activities. In order to ensure that the water is safe to drink, the EPA prescribes regulations which limit the amount of certain contaminants in water provided by public water systems. The Food and Drug Administration regulations establish limits for contaminants in bottled water which must provide the same protection for public health. So, what's the bottom line? If bottled and tap water meet the federal standards, they are both safe to drink. However, your tap water is substantially less expensive than bottled water. https://mVwater.veolia.us/ 2 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Eagle Mailer Page 4 of 8 HEALTH NOTES Some people may be more vulnerable to contaminants in drinking water than the general population. Immunocompromised persons, such as persons with cancer undergoing chemotherapy, persons who have undergone organ transplants, people with HIV/AIDS or other immune system disorders, some elderly, and infants can be particularly at risk from infections. These people should seek advice about drinking water from their health care providers. EPA/CDC guidelines on appropriate means to lessen the risk of infection by Cryptosporidium and other microbial contaminants are available from the Safe Drinking Water Hotline at 800-426-4791. • Arsenic: While your drinking water meets EPA standards for arsenic, it does contain low levels of arsenic. The EPA's standard balances the current understanding of arsenic's possible health effects against the costs of removing arsenic from drinking water. The EPA continues to research the health effects of low levels of arsenic, which is a mineral known to cause cancer in humans at high concentrations and is linked to other health effects such as skin damage and circulatory problems. • Lead: If present, elevated levels of lead can cause serious health problems, especially for pregnant women and young children. Lead in drinking water is primarily from materials and components associated with service lines and home plumbing. Veolia is responsible for providing high quality drinking water but cannot control the variety of materials used in home plumbing components. When your water has been sitting for several hours, you can minimize the potential of lead exposure by flushing your tap for 30 seconds to 2 minutes before using water for drinking and cooking. If you are concerned about lead in your water, you may wish to have your water tested. Information on lead in drinking water, testing methods, and steps you can take to minimize exposure is available from the Safe Drinking Water Hotline at 800-426-4791 or www.epa.gov/safewater/lead. To learn more about lead, please visit www.epa.gov/lead. • Nitrate: Nitrate in drinking water at levels above 10 parts per million (ppm) is a health risk for infants of less than six months of age. High nitrate levels in drinking water can cause blue baby syndrome. Nitrate levels may rise quickly for short periods of time because of rainfall or agricultural activity. If you are caring for an infant, you should ask advice from your health care provider. https://mywater.veolia.us/ 3 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Eagle Mailer Page 5 of 8 WATER QUALITY RESULTS The following tables summarize the quality of your drinking water in 2022 as compared to the standards set by the EPA and the IDEQ. These tables list minimum and maximum values for substances detected in our water supply in the most recent tests conducted between 2018 through 2022. The State allows us to monitor for some contaminants less than once per year because the concentrations of these contaminants do not change frequently. Each of the regulated contaminants compares to a Maximum Contaminant Level (MCL) and a Maximum Contaminant Level Goal (MCLG) established by the EPA and the State of Idaho. We tested for more than 80 substances in the water and report those detected in the tables below. Some of the information is technical in nature, so we have provided you with definitions on page 5 to help you better understand the information contained in this report. PRIMARY STANDARDS-DIRECTLY RELATED TO THE SAFETY OF DRINKING WATER COMPLIANCE RANGE OF COMPLIANCE INORGANIC CHEMICALS UNITS MCLG MCL RESULT RESULTS RESULTYEAR VIOLATION LIKELY SOURCE EROSION OF NATURAL ARSENIC PPB NA 10 3.4 ND-3.4 2022 NO DEPOSITS EROSION OF NATURAL BARIUM PPM 2 2 0.1 ND-0.1 2022 NO DEPOSITS EROSION OF NATURAL FLUORIDE PPM 4 4 0.4 0.3-0.4 2022 NO DEPOSITS RUNOFF FROM FERTILIZER NITRATE AS NITROGEN PPM 10 10 1.1 ND-1.1 2022 NO USE 90th SAMPLES LEAD&COPPER RULE UNITS MCLG AL PERCENTILE >AL TEST YEAR VIOLATION LIKELY SOURCE CORROSION OF HOUSEHOLD COPPER PPM 1.3 1.3 0.21 0 2022 NO PLUMBING CORROSION OF HOUSEHOLD LEAD PPB 0 15 ND 0 2022 NO PLUMBING COMPLIANCE RANGE OF COMPLIANCE RADIONUCLIDES UNITS MCLG MCL RESULT RESULTS RESULTYEAR VIOLATION LIKELY SOURCE ALPHA EMITTERS EROSION OF NATURAL (EXCLUDING URANIUM) pCi/L 0 15 4.1 -2-4.1 2022 NO DEPOSITS EROSION OF NATURAL RADIUM 226+228 pCi/L 0 5 1.1 ND-1.1 2022 NO DEPOSITS EROSION OF NATURAL URANIUM PPB 0 30 4 3-4 2022 NO DEPOSITS https://mvwater.veolia.us/ 4 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Eagle Mailer Page 6 of 8 DISINFECTION HIGHEST RANGE OF BY-PRODUCTS UNITS MCLG MCL LRAA RESULTS TEST YEAR VIOLATION LIKELY SOURCE BY-PRODUCT OF DRINKING TOTAL TRIHALOMETHANES PPB NA 80 1.1 ND-2.3 2022 NO WATER DISINFECTION BY-PRODUCT OF DRINKING TOTAL HALOACETIC ACIDS PPB NA 60 ND ND 2022 NO WATER DISINFECTION HIGHEST ANNUAL RANGEOF DISINFECTION RESIDUALS UNITS MCLG MCL AVG RESULTS TEST YEAR VIOLATION LIKELY SOURCE WATER ADDITIVE USED TO CHLORINE RESIDUAL PPM 4 4 0.3 ND-0.8 2022 NO CONTROL MICROBES DEFINITIONS Action Level (AL): The concentration of a contaminant which, if exceeded, triggers treatment or other requirements which a water system must follow. Compliance Result: This value may either be the highest value detected or the highest of an annual average depending upon the frequency of required testing. Locational Running Annual Average (LRAA): The yearly average of all the results at each specific sampling site in the distribution system. Maximum Contaminant Level (MCL): The highest level of a contaminant that is allowed in drinking water. MCLs are set as close to the MCLGs as feasible using the best available treatment technology. Maximum Contaminant Level Goal (MCLG): The level of a contaminant in drinking water below which there is no known or expected risk to health. MCLGs allow for a margin of safety. Maximum Residual Disinfectant Level (MRDL): The highest level of a disinfectant allowed in drinking water. There is convincing evidence that addition of disinfectant is necessary for control of microbial contaminants. Maximum Residual Disinfectant Level Goal (MRDLG): The level of a drinking water disinfectant below which there is no known or expected risk to health. MRDLGs do not reflect the benefits of the use of disinfectant to control microbial contamination. NA: Not applicable. ND: Not detected. Parts Per Billion (PPB): The equivalent of one second in 32 years. Parts Per Million (PPM): The equivalent of one second in 12 days. Picocuries Per Liter(pCi/L): A measure of the radioactivity in water. https://mVwater.veolia.us/ 5 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Eagle Mailer Page 7 of 8 Primary Standards: Federal drinking water regulations for substances that are health related. Water suppliers must meet all primary drinking water standards. Secondary Standards: Federal drinking water measurements for substances that do not have an impact on health. These reflect aesthetic qualities such as taste, odor and appearance. Secondary standards are recommendations, not mandates. Treatment Technique (TT): A required process intended to reduce the level of a contaminant in drinking water. <: This means"less than" >: This means"greater than" <_: This means "less than or equal to" SECONDARY STANDARDS These are non-mandatory guidelines to assist public water systems in managing their drinking water for aesthetic considerations, such as taste, color and odor. These contaminants are not considered to present a risk to human health. Highest Range of System INORGANIC CHEMICALS UNITS Guideline Result* Results Average' Violation Likely Source Alkalinity PPM NA 127 99-127 116 No Naturally occurring Aluminum PPB 50-200 ND ND ND No Naturally occurring Calcium PPM NA 33 27-33 30 No Naturally occurring Chloride PPM 250 10 3-10 5 No Naturally occurring Hardness PPM 250 111 88-111 99 No Naturally occurring Iron PPB 300 210 ND-210 50 No Naturally occurring Magnesium PPM NA 9 5-9 6 No Naturally occurring pH units 6.5-8.5 7.1 6.7-7.1 6.9 No Naturally occurring Sodium PPM 50 24 14-24 21 No Naturally occurring Sulfate PPM 250 26 12-26 19 No Naturally occurring Total Dissolved Solids PPM 500 192 146-192 168 No Naturally occurring Zinc PPM 5 0.04 ND-0.04 0.01 No Naturally occurring *Highest results are based upon the highest single sample.Health effects are determined by the average of all samples in the monitoring period. 'The average of all sources. https://mvwater.veolia.us/ 6 Consumer Confidence Report VEO-W-24-01 Data Request No 11 Attachment Options 2023 CCR Eagle Mailer Page 8 of 8 ;* , 4 t v F. 44. • ly W4. T M _ _ L71 I� ``~ t •a l 11 � _ o s 'i'•I i►tii►1 _. ��c5,� ,.bra ._ _ ..,� `:r• ti� _ �•�� .->-3,,,. - IFS`'!-_ ,t-.�. _ Lam'�� ♦ - r• � l•ri►�.'; '�'� •' i� F }� • yr L.-,--,- Stay informed and protect our communit %"(DVEOLIA Tips inside on • to: Keep your water safe to drink with backflow prevention. Keep informed and up to date with us. VEO-W-24-01 Data Request No 11 Attachment Options 2023 Backflow Education Mailer Page 1 of 8 Dear Customer: Veolia remains committed to keeping the water we deliver and the systems we use to deliver it at the best quality possible for 4W our customers. Every day, the Veolia team is dedicated to making sure you have safe and reliable drinking water in the Treasure Valley. Keeping your confidence in the quality of that water is integral to our way of life and is a strong value of Veolia. Our customers are an important part of that equation. Check to see if your property requires backflow protection, and if so, ensure it is properly inspected and maintained. These devices can protect your home and neighborhood from serious waterborne illness. Backflow assemblies are testable devices that prevent pollutants or contaminants from entering the public drinking water supply. Both homes and businesses may be required by Idaho state law to have the appropriate backflow assembly properly installed, maintained and annually tested.This guide can help you learn what that means for you. We also ask that you double-check your contact information is current and correct within our website, mywater.veolia.us. Accurate contact information is Alf critical for us to reach you with any water-related matters such as regular maintenance in your � - neighborhood or in the event of an emergency. z� low -vw Veolia employs a dedicated and local team of customer - service professionals who are ready to answer any questions you may have about our services. We are passionate about delivering safe, clean drinking water to your homes and businesses. We want to hear from you! You can contact us via phone, email or message through = =- r our website. We can't help solve a concern if we don't know the issue. Thank you for trusting us to deliver an essential service to you and your family. ' Marshall Thompson - Vice President and General Manager Idaho Operations ckflow Education M9 What is backflow? Backflow is the undesirable reversal of flow from the intended direction in potable(drinking) water distribution piping caused by either backsiphonage or backpressure conditions. What is a backflow prevention assembly, and do I need one? A backflow prevention assembly is a testable device that prevents non-potable substances from entering the drinking water system. If you have a sprinkler system installed on your property you are required to have an approved backflow assembly properly installed and annually tested. It's a good idea to have your backflow assembly tested every Spring when your irrigation system is turned on. What if I have separate pressurized irrigation service? Dual connection services that are supplied by Veolia and an alternate source such as pressurized irrigation, a private well, ditch pump, or any other type of non potable source will require a Reduced Pressure Backflow Assembly properly installed and annually tested. How do I get my backflow assembly tested? A complete list of water professionals licensed as Backflow Assembly Testers by the State of Idaho can be found at https://apps.dopi.idaho.gov/DOPLPublic/LPRBrowser.aspx. • Under Profession, select"Water&Wastewater Professionals" • Under license type, select"BAT-Backflow Assembly Tester" Visit this state website to find . professional 0 ri0 to test your backflow assembly. Protect your community . prevent watersupply pollution or contamination! ❑.. VEO-W-24-01 Data Request No 11 Attachment Options 2023 Backflow Education Mailer Page 3 of 8 Backflow E • • How am I at risk if there is a backflow incident? If there is a backflow or backsiphonage event at Also, if you use your hose to fill a wading pool your property,you could pollute or contaminate or hot tub, a reversal of the water flow could our drinking water. Non-treated water from siphon pool or spa chemicals back through the an irrigation canal or water pooled around a garden hose and into your internal plumbing. sprinkler head with fertilizer on it are common potential threats to our water distribution Garden hoses that are used to apply chemical system when the appropriate backflow fertilizers or pesticides are also susceptible to assembly is not correctly installed drawing contaminants into your home. If your and operational. home was built after 1985, it should be equipped with backflow-preventing hose bibs. Below are common backflow assemblies used by our customers. P A' x - • - • - : • • • OW Double Check V• Assembly Eye 9)1 a too"-. ;A a If you have a sprinkler system connected to Backflow assemblies are mechanical devices the public water supply or own a commercial that safeguard public health by preventing property,you are required to have an approved contaminants from entering the public backflow assembly installed and tested at water supply. least annually. M1 VEO-W-24-01 Data Request No 11 Attachment Options 2023 Backflow Education Mailer Page 4 of 8 If your home is older,we recommend the proper protection for outside faucets has been installed. If there is a backflow incident at just one home in a neighborhood,there is the potential for pollutants or contaminants to spread into the public water supply,threatening your —or- the community. failure to provide A properly operating backflow assembly can for ongoing help prevent this. maintenance and annual testing of an approved backflow may result inassembly termination of service in �l accordance c_ r,_ - • with the • I • Public Utilities / i • Assembly 01, • / (1PUC) Customer Relations and Regulations. If you have any additional questions, please contact us. Our Cross-Connection Control team can provide you with information about approved devices and their installation as well as ongoing test requirements. Call 208-362-7304 to schedule an appointment. VEO-W-24-01 Data Request No 11 Attachment Options 2023 Backflow Education Mailer Page 5 of 8 Hazards All backflow prevention assemblies must obtain hazard,approval from Veolia prior I to being removed. Depending on the degree of a removed backflow assembly • • the right) - denial of • new customersor - • terminationof • customers. Reestablishing Service After a Cross Connection Related Termination. Following a cross connection related service termination (as shown to the right),customers �; L must contact Veolia to schedule a site inspection for service reestablishment. Prior to reconnection, JL it is the responsibility of the customer to demonstrate to Veolia's satisfaction that the root cause for termination has been addressed. At a minimum,this will require completion of a backflow test by a state licensed backflow assembly tester. In locations where an approved assembly was not in place, it will require installation and inspection of an approved backflow assembly per determination instructions from Veolia's Cross Connection Control Specialists.Assembly owners are responsible for the full cost of assembly installation and testing. VEO-W-24-01 Data Request No 11 Attachment Options 2023 Backflow Education Mailer Page 6 of 8 nection How to reach us: You can reach our local Customer Service department: Monday-Friday, 8:00 am-4:30 pm 208-362-7304 (After-hours,holidays and emergencies 208-362-1300) csid@vealia.com or at mywater.veolia.us f Facebook:Veolia Water Idaho *Twitter:@a VeoliaWaterID Check: r, mywater.veolia.us/idaho/water-in-my-area for more information about how we serve you. Monitor your water bill: Sign up for an online account at mywater.veolia.us to review 0 vEOL► your water usage and receive notifications. Check your contact info: Please take a moment to confirm your contact information is up to date in your account.Check mywater.veolia.us and select My Pro file after logging in.Select Notification Preferences and check the boxes for: J Billing G Payments V Emergency Water Alerts J Water Usage V Maintenance Water Alerts V Water Quality Stay informed on your water usage and save money every day. a-dowp. 0 r�0 a0o 4 u �1 W �> � +� 0 O o � Q O � � � C p O 00 w M ice' P.1 V LW rl VEO-W-24-01 Data Request No 11 Attachment Options 2023 Backflow Education Mailer Page 8 of 8 O VEOLIA Our • for • Now . neighborhood VEO-W-24-01 Data Request No 11 Attachment DonahoePace 2024 Water Quality Flushing PSAs Page 1 of 4 Copy DATE: March 1, 2024 CLIENT: Veolia Water Idaho DESCRIPTION: Annual Water Quality Flushing Program Live Read Radio:15 PSA NUMBER: Veolia 24003 :15 TRAFFIC RADIO SCRIPT: VEOLIA CREWS ARE CONDUCTING THEIR ANNUAL WATER QUALITY FLUSHING PROGRAM, NOW THROUGH NOVEMBER. FOR UPDATES ON WHERE CREWS ARE WORKING, CALL 208-362-7304, THAT'S 362-73-04...OR VISIT MYWATER.VEOLIA.US. (NOTE PRONUNCIATION: VEE-OH'-LEE-AH) Now In your neighborhood Our crews are working for you Now in your neighborhood Our crews are worki n g for you Water conservation J Save water, �ave money Everyday,the average Idahoan uses 80 to 100 gallons of water at home. Drinking,showering,watering plants and other traditional uses for water contribute to the dailytotal, but there are also hidden causes of water waste that don't require lifestyle adjustments tofix. We wantto helpyou conserve! Learn howyou can save water—and money—by taking our free online conservation survey. Visit accounts.mywater.veolia.us/basic-conservation-survey to find out where you can make a difference atyour home. And,follow our Facebook and Twitter pages for conservation tips all summer long. ¢ Veolia Water Idaho }� @VeoliaWaterlD mywatermeolia.us O VEOU �A VEO-W-24-01 Data Request No 11 Attachment DonahoePace 2024 Conservation Awareness PSAs Page 1 of 4 A • :. Free conservation survey for Veolia customers Free conservation survey ForVeolio customers r Free conservation survey . for Veolia customers Important Information ► About Backflow Prevention r r c c Backflow is the undesirable reversal of flow from the intended direction in potable (drinking)water distribution piping caused by either backsiphonage or backpressure conditions. If there is a backflow incident at your home, you could contaminate both you and your neighbors'drinking water with non-treated water. If you have a sprinkler system connected to the public water supply or own a commercial property, you are required to have an approved backflow assembly installed and tested at least annually. When you turn your sprinklers on in the Spring, it's a good time to get your backflow assembly inspected.A list of licensed backflow testers can be found in the phone book or online. Contact Veolia at 208-362-7304 with questions or visit mywater.veolia.us/idaho/water-in-my-area/backfiow- prevention Q VEOIIA VEO-W-24-01 Data Request No 11 Attachment DonahoePace 2024 Backflow Prevention Education Page 1 of 4 A • Does Your Home Have A Sprinkler System? Does Your Horne Have A Sprinkler System? Does Your Home Have A Sprinkler System ? water - - programbegins March 27 For a map of daily updates that show when crews Every spring,Veolia clears the water mains in will be working in your neighborhood, please visit: our distribution system to remove any iron and manganese buildup.These minerals occur naturally mywaterveolia.us/water-in-my-area/water-alerts-map and are not harmful to your health,but can affect water clarity. rf' = FLUSHING SCHEDULE 2023 Beginning March 27 and continuing through June 30, Veolia crews will be maintaining the water mains throughout our service area.The maintenance program Schedule is subject to change. begins again September 1,through late November. While crews are working,you may experience a temporary drop in water pressure or have discolored water. Whileyour water is perfectly safe,we recommend you wait until it clears before drinking,washing 3 clothes or usingyour dishwasher. x 3 z = W STATE ST z The map shows approximately where our crews will be working during the program.You can also call our recorded line Mondays to hear our locations for the v� W cN1aD, week:208-362-7334. s i If you have any questions,please contact our customer E LISTICK RD saw E service department Mondaythrough Friday 8 a.m.to E FAIRVIEW AVE e a ,, 4:30 p.m.at 208-362-7304. E FRANKLIN RD . s z ■ & > W J ■ " ff you experience discolored water, try these `- w y V o simple steps to clear it: g o " v • Run your COLD water tap for a few minutes " W LAK� D Nightlime Flushing until our water clears. A April9-14 JJ E�C'DWEN'RD Y -9 Aprill6-21 • Avoid using hot water during this short period. -C April 23-28 • If discoloration continues, or if you have Daytime Flushing questions, call our customer service E March 27-April 7 D May_oclober department Monday through Friday 8 a.m. to 4:30 p.m. at 208-362-7304. Re sourcing the world AmInk VEO-W-24-01 Data Request No 11 Attachment DonahoePace 2023 Water Quality Flushing PSAs Page 1 of 5 Copy DATE: March 15, 2023 CLIENT: Veolia Water Idaho DESCRIPTION: Hydrant Testing Awareness PSA Revised Live Read Radio:15 NUMBER: Veolia 23003 :15 TRAFFIC RADIO SCRIPT: VEOLIA CREWS ARE CONDUCTING THEIR ANNUAL WATER MAIN HYDRANT TESTING PROGRAM, NOW THROUGH JUNE...AND THEN AGAIN SEPTEMBER THROUGH NOVEMBER. FOR UPDATES ON WHERE CREWS ARE WORKING, CALL 208-362-7304, THAT'S 362-73-04...OR VISIT MYWATER.VEOLIA.US. (NOTE PRONUNCIATION: VEE-OH'-LEE-AH) A Our crews are working for you. ' Now in your neighborhood Now In your neighborhood Our crews are working for you Now in your neighborhood Our crews are worki n g for you W • conservter tion Save • ter .., . 1 'i mone Everyday,the average Idahoan uses 80 to 100 gallons of water at home. Drinking,showering,watering plants and other traditional uses for water contribute to the daily total,but there are also hidden causes of water waste that don't require lifestyle adjustments to fix. We wantto helpyou conserve! Learn howyou can savewater—and money—by taking our free online conservation survey. Visit mywater.veolia.us/basic-conservation-surveyto find out whereyou can make a difference atyour home. Free water conservation devices are available while supplies last at Zamzows locations in our service territory. And,check our Facebook and Twitter pages for conservation tips all summer long. mywater.veolia.us f Veolia Water Idaho @VeoliaWaterlD Resourcing the world Q VEOIIA VEO-W-24-01 Data Request No 11 Attachment DonahoePace 2023 Conservation Awareness PSAs Page 1 of 4 A • Free conservation survey for Veolia customers Free conservation survey For Veolia customer Free conservation survey for Veolia customers Q VEO�IA 0 VEO-W-24-01 Data Request No 11 Attachment DonahoePace 2023 CCR Banner PSAs Page 1 of 3 How good is your water quality? New consumer confidence report now online How good is your water quality? ; 4 • new consumer confidence report now online � - Y Y F I 1 x, W1 _�' Protect our community Important information about backflow prevention Backflow is the reversal of the flow of water in the plumbing system. It can occur when the pressure in the water main or a home's plumbing system changes. If there is a backflow incident at your home,you could contaminate both you and your neighbors'drinking water with non-treated water. If you have a sprinkler system connected to the public water supply or own a commercial property,you are required to have an approved backflow assembly installed and tested at least annually. When you turn your sprinklers on in the spring,it's a good time to get your backflow assembly inspected. A list of licensed backflow testers can be found in the phone book or online. If you have questions,contact Veolia at 208-362-7304 or visit mywater.veolia.us/idaho/water-in-my-area/ backflow-prevention Resourcingtheworl�q Q VEOLIA VEO-W-24-01 Data Request No 11 Attachment DonahoePace 2023 Backflow Prevention Education Page 1 of 4 IMIwr,- Does Your Home Have A Sprinkler System? Does Your Home Have A Sprinkler System? Does Your Home Have A A Sprinkler System ? VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Bucci REQUEST NO. 12: Please provide copies of all billing inserts for 2023 and 2024 and indicate the date they were sent. Please also provide a schedule showing the amount and account numbers charged for all costs to produce,print, and distribute the inserts. RESPONSE NO. 12: Please see the Attachment 1 schedule for details on billing inserts provided to customers for the period requested, and Attachment 2 for copies of the bill inserts. VEO-W-24-01 IPUC DR 12 Page 1 of 1 Line 9usi ness Dnil Journal ID Journal Date Journal Heatler Descr Account Accoun[Descr De t Moneta Amount Journal Lire Descri VoucMr ID Invoice Number Invoice Dale Su liar Name VoucM1er Line De6tt 00060 AP00282525 411112.11 Accounts Payable Vouchers 50651660 Advertising Exp-A&G 405 7905,000 DRAPER ASSOCIATES INCn 00130936 12880 3/24/2023 DRAPER ASSOCIATESINC VEOLIACARES BILL INSERTS 00060 AP00299312 9/1/2023 Accounts Payable Vouchers 50651660 Advertising Exp-A&G 405 9329.000 DRAPER ASSOCIATES INC 00132845 13411 8/29/2023 DRAPER ASSOCIATES INC RULES®ULATIONS BILL INSER 00060 AP00330623 9/24/2024 Accounts Payable Vouchers 50651660 Ativertising Exp-A&G 405 9329.000 DRAPER ASSOCIATES INC W137920 14541 7/18/2024 DRAPER ASSOCIATES INC BILL INSERTS RULES®UTATIO VEO-W-24-01 IPUC DR 12 Attachment 1 Page 1 of 1 General Metered Service When the billing period encompasses both seasonal periods, Veolia bills customers every two(2)months.There are two the water billing will be prorated.Bills will be prorated twice components to your water bill:a bi-monthly Customer Charge each year.If there are any questions concerning the billing, based on the size of the meter as shown below and the we will be happy to discuss this process with you. VEOLIA Volume Charge for consumption determined by the meter reading.The Customer Charge will only change if the meter Miscellaneous Charges size is increased or decreased.The Volume Charge is applied Veolia believes that the cost of providing special services to each 100 cubic feet(1 CCF)of water used.* should be borne by those customers responsible for incurring Customer Charge the costs.The handling of returned checks,accounts that Meter Size......................................................as of 05/01/2023: are disconnected for non-payment,cross connection control 3/4"and smaller..............................................$ 24.58 violations and after-hour or weekend service are some 1.. ...................................................................$ 31.42 examples of special services.These miscellaneous charges v 1-1/2.. .............................................................$ 53.75 are as follows: (or multiple meters of equivalent capacity) 2......................................................................$ 83.42 •Returned checks: $20.00 3......................................................................$162.70 •Reconnection for non-payment or b S 6......................................................................$506.77 cross connection control: 8......................................................................$662.97 Regular hours(8:00 am to 4:30 pm) $20.00 ; 10....................................................................$944.78 After hours(4:31 pm to 6:30 pm) $30.00 *(1 CCF or 100 cubic feet of water= •New service connections: Regular hours No Charge approximately 748 gallons) After hours $25.00 This is a summary of the rules for deposit Volume Charges are seasonal.One rate is charged during *Reconnections will not occur M-F 6:31 pm to 7:59 am, and termination of service for all Veolia the summer season and one during the winter season. and on weekends or observed holidays between customers as determined by the Idaho Public The summer season is May 1 through September 30. 4:31 pm and 7:59 am. „ Utilities Commission(IPUC).These rules cover The rates are: the rights and responsibilities of the customer As of 05/01/2023: Where applicable,remote capable meter reconnection and the utility.An explanation of our rate Winter fees will be charged at a reduced 50%of reconnection schedule has also been included. $1.7086 per CCF fee amount above. Summer Questions concerning this $1.7086 for 1st 3 CCF In most cases,these fees must be paid prior to service being information may be directed to: $2.1630 above 3 CCF granted or restored. For example: Veolia p Payment Options Customer Service If there is a 3/4"meter and the billing states the consumption is There are several ways to pay your bill: csid@veolia.com 18 CCF,the usage during the last two month billing period was 208 362 7304 1,800 cubic feet.The bill would include the customer charge •Try our Budget Billing Plan.Call 208-362-7304 to enroll for a 3/4"meter plus the volume charge per 100 cubic feet.The billing would be calculated as follows: •Direct debit from either your checking or savings account or As of 05/01/2023: •Online at www.mywater.veolia.us Winter IPUC Customer charge = $ 24.58 '24-hour automated payment line:1-888-608-6690 Consumer Assistance 18 CCF @$1.7086 = $ 30.75 •Pay stations(see www.mywater.veolia.us for locations) P.O.Box 83720 Total = $ 55.33 •Use the envelope provided with your bill. Boise,ID 83720-0074 208-334-0369 Summer Customer charge = $ 24.58 3CCF @$1.7086 = $ 5.13 Veolia 15 CCF @ 2.1630 = $ 32.45 Total = $ 62.16 ©2023 Veolia (These total charges do not include taxes,state fees, or charges for any other types of service.) IN-189805-VEOLIAALL LEGACY VEO-W-24-01 IPUC DR 12 Attachment 2 Page 1 of 12 •• Only a twenty-four(24)hour notice is required if: If service is terminated for any one of the conditions The IPUC service rules allow utilities to ask for deposits 3. The initial payment of a payment listed,Veolia has employees available for reconnection or payment guarantees under specific conditions.At arrangement is not made or the initial within 24 hours after the situation is corrected. this time,Veolia does not require deposits or payment payment is made with a check not honored Complaint Procedure guarantees. by the bank; If at any time there is a complaint concerning 4. Payment is made to prevent termination of service termination of service,policies and practices,or any Rules for or reconnect service with insufficient funds or is other matter regarding our service,please contact Veolia Termination with Prior Notice not honored by the bank. in person,by telephone or in writing.The complaint will With proper customer notification,Veolia may deny or Additional Notice be investigated promptly and thoroughly.The customer terminate water service for one of the following reasons: 1. If service is not terminated within twenty-one will be notified orally or in writing of the results of the 1. Nonpayment of a past due billing,payment of a (21)calendar days after the proposed investigation,and we will make every effort to resolve past due billing with any check not honored by termination date,Veolia will begin the the complaint. the bank,or insufficient funds on an electronic notice process again with the seven(7)day payment; written notice. If the customer is dissatisfied with the proposed 2. Failure to abide by the terms of a payment Payment Arrangements and Special Circumstances resolution of the complaint,the IPUC may be asked to arrangement; If the customer cannot pay the billing in full or receives review the matter.The service will not be disconnected 3. Obtaining service by misrepresentation of a notice of termination,payment arrangements can be while the complaint is being investigated by the utility or identity; the IPUC. 4. Denying or willfully preventing access to the made to avoid termination of service.Call customer water meter; service at 208 362 7304. Rate Schedule Information 5. Willfully wasting service through improper If the customer cannot pay the billing and a member Most Veolia customers are billed under the enclosed rate equipment or otherwise; of the household is seriously ill or there is a medical schedule.However,some customers may be billed under 6. The applicant or customer is a minor. emergency,Veolia will postpone termination of service a special temporary tariff.Please call customer service if Termination without Prior Notice for thirty(30)days.A written certificate is required from there are any questions about the rate schedule used for Veolia may deny or terminate water service without prior a licensed physician or public health official stating the your billing. notice for one of the following reasons: name of the person who is ill and the name,title,and 1. A situation exists that is immediately dangerous signature of the person certifying the serious illness or Veolia Cares to life,physical safety or property; medical emergency. Veolia has established Veolia Cares,a program to 2. To prevent a violation of federal,state or local Restrictions on Termination of Service help low-income residents and customers who have experienced temporary financial hardship pay their water safety or health codes; Service cannot be terminated if: 3. Service is obtained,diverted or used without the 1. The past due billing is less than$50.00 or two(2) bills.Customers can be eligible for up to$100 in credits annually to help pay their water bill. authorization of Veolia; months of service,whichever is less; 4. Veolia has diligently attempted to notify the 2. The unpaid billing is for service to another Veolia Cares is administered by the EI-Ada Community customer of termination and has been unable to customer; Action Agency.To get more information about the make contact; 3. The billing is for charges other than water service. program,other financial assistance and eligibility 5. If ordered by any court,the Commission,or any requirements,please call EI-Ada at 208-345-2820. other duly authorized public authority. Service cannot be disconnected on Friday,Saturday, Notification Sunday,legal holidays recognized by the state of Idaho, 1. A billing may be considered past due fifteen(15) or on any day immediately preceding any legal holiday. days after the billing date.A written notice of Service may be terminated only between the hours of termination must be mailed at least seven(7) 8:00 a.m.and 4:00 p.m. days before the proposed termination date. 2. At least twenty-four(24)hours before the service is terminated,another attempt shall be made to contact the customer in person or by telephone. VEO-W-24-01 IPUC DR 12 Attachment 2 Page 2 of 12 General Metered Service for a 3/4"meter plus the volume charge per 100 cubic feet. Veolia bills new Eagle Water area customers monthly.There The billing would be calculated as follows: VEOLIA are two components to your water bill:a monthly Customer Winter Charge based on the size of the meter as shown below and Customer charge =$12.29 the Volume Charge for consumption determined by the meter 18 CCF @$1.7086 =$30.75 reading.The Customer Charge will only change if the meter Total =$43.04 size is increased or decreased.The Volume Charge is applied to each 100 cubic feet(1 CCF)of water used.* Summer r. Customer charge =$12.29 - Customer Rate 1.5 CCF @$1.7086 =$ 2.56 - . As Of 5/1/2023 16.5 CCF @$2.1630 =$35.69 " 1 Meter Size:5/8" Total =$50.54 3/4" (These total charges do not include taxes,state safe drinking $ 12.29 water fee,or charges for any other types of service.) 1, Meter Size:l" �u $ 15.71 When the billing period encompasses both seasonal periods, the water billing will be prorated.Bills will be prorated twice Meter Size:1-1/2" each year.If there are any questions concerning the billing, $ 26.88 we will be happy to discuss this process with you. New customers moving into the area formerly Meter Size:2"or multiple meters of equivalent capacity known as Eagle Water after the closing date p q p y Miscellaneous Charges January 1,2022 will be billed at a rate set by $ 41.71 Veolia believes that the cost of providing special services Meter Size:3"or multiple meters of equivalent capacity should be borne by those customers responsible for incurring " the Idaho Public Utility Commission(ember in $ 81.35 the costs.The handling of returned checks,accounts that their order number 35247 dated December 9, are disconnected for non-payment,cross connection control 2021.These customers will be billed Veolia's full Meter Size:4"or multiple meters of equivalent capacity violations and after-hour or weekend service are some existing rates on a monthly basis. $151.77 examples of special services.These miscellaneous charges Meter Size:6"or multiple meters of equivalent capacity are as follows: This is a summary of the rules for deposit and $253.39 •Returned checks: $20.00 termination of service for new customers moving into the former Eagle Water Company area as Meter Size:8"or multiple meters of equivalent capacity •Reconnection for non-payment or determined by the IPUC.These rules cover the $331.49 cross connection control: rights and responsibilities of the customer and Meter Size:10"or multiple meters of equivalent capacity Regular hours(8:00 am to 4:30 pm) $20.00 the utility.An explanation of our rate schedule $472.39 After hours(4:31 pm to 6:30 pm) $30.00 has also been included. •New service connections: *(1 CCF or 100 cubic feet of water= Regular hours No Charge approximately 748 gallons) After hours $25.00 Questions concerning this *Reconnections will not occur M-F 6:31 pm to 7:59 am, information may be directed to: Volume Charges are seasonal.One rate is charged during and on weekends or observed holidays between the summer season and one during the winter season. 4:31 pm and 7:59 am. Veolia The summer season is May 1 through September 30. In most cases,these fees must be paid prior to service being Customer Service The rates are: granted or restored. csid@veolia.com Customer Rate 208-362-7304 Payment Options As Of 5/1/2023 There are several ways to pay your bill: or For all water used up to 1.5CCF •Try our Budget Billing Plan.Call 208-362-7304 to enroll $ 1.7086 •Direct debit from either your checking or savings account IPUC Winter Rate for water used greater than 1.5CCF •Online at mywater.veolia.us Consumer Assistance $ 1.7086 •24-hour automated payment line:1-888-608-6690 P.O.Box 83720 Summer Rate for water used greater than 1.5CCF 'Pay stations(see mywater.veolia.us for locations) Boise,ID 83720-0074 $ 2.1630 •Use the envelope provided with your bill. 208-334-0369 For example: 02023 Veolia If there is a 3/4"meter and the billing states the consumption n keeping with our commitment to the environment,this publication Veolia 9 P was printed on paper containing at least 10%post consumer fiber. is 18 CCF,the usage during the last monthly billing period was 052023-Veolia NEWC 1,800 cubic feet.The bill would include the customer charge IN-189782-VEOLIAALL NEWC VEO-W-24-01 IPUC DR 12 Attachment 2 Page 3 of 12 Deposits/Payment Guarantees 3. If service is terminated,a notice will be left at the If service is terminated for any one of the conditions The IPUC service rules allow utilities to ask for deposits property advising the customer of the necessary listed,Veolia has employees available for reconnection or payment guarantees under specific conditions.At steps to have service restored. within 24 hours after the situation is corrected. this time,Veolia does not require deposits or payment Only a twenty-four(24)hour notice is required if: Complaint Procedure guarantees. 4. The initial payment of a payment If at any time there is a complaint concerning Rules for Termination of Service arrangement is not made or the initial termination of service,policies and practices,or any payment is made with a check not honored other matter regarding our service,please contact Veolia Termination with Prior Notice by the bank; in person,by telephone or in writing.The complaint will With proper customer notification,Veolia may deny or 5. Payment is made to prevent termination of service be investigated promptly and thoroughly.The customer terminate water service for one of the following reasons: or reconnect service with insufficient funds or is will be notified orally or in writing of the results of the 1. Nonpayment of a past due billing,payment of a not honored by the bank. investigation,and we will make every effort to resolve past due billing with any check not honored by Additional Notice the complaint. the bank,or insufficient funds on an electronic 1. If service is not terminated within twenty-one payment; (21)calendar days after the proposed If the customer is dissatisfied with the proposed 2. Failure to abide by the terms of a payment termination date,Veolia will begin the resolution of the complaint,the IPUC may be asked to arrangement; notice process again with the seven(7)day review the matter.The service will not be disconnected 3. Obtaining service by misrepresentation of written notice. while the complaint is being investigated by the utility or identity; the IPUC. 4. Denying or willfully preventing access to the Payment Arrangements and Special Circumstances water meter; If the customer cannot pay the billing in full or receives Rate Schedule Information 5. Willfully wasting service through improper a notice of termination,payment arrangements can be Most Veolia customers are billed under the enclosed rate equipment or otherwise; made to avoid termination of service.Call customer schedule.However,some customers may be billed under 6. The applicant or customer is a minor. service at 208-362-7304. a special temporary tariff.Please call customer service if Termination without Prior Notice If the customer cannot pay the billing and a member there are any questions about the rate schedule used for Veolia may deny or terminate water service without prior of the household is seriously ill or there is a medical your billing. notice for one of the following reasons: emergency,Veolia will postpone termination of service Veolia Cares 1. A situation exists that is immediately dangerous for thirty(30)days.A written certificate is required from Veolia has established Veolia Cares,a program to to life,physical safety or property; a licensed physician or public health official stating the help low-income residents and customers who have 2. To prevent a violation of federal,state or local name of the person who is ill and the name,title,and experienced temporary financial hardship pay their water safety or health codes; signature of the person certifying the serious illness or bills.Customers can be eligible for up to$100 in credits 3. Service is obtained,diverted or used without the medical emergency.authorization of Veolia; annually to help pay their water bill. 4. Veolia has diligently attempted to notify the Restrictions on Termination of Service Veolia Cares is administered by the EI-Ada Community customer of termination and has been unable to Service cannot be terminated if: Action Agency.To get more information on the make contact; 1. The past due billing is less than$50.00 or two(2) program and eligibility requirements,please call 5. If ordered by any court,the Commission,or any months of service,whichever is less; EI-Ada at 208-345-2820. other duly authorized public authority. 2. The unpaid billing is for service to another customer; Notification 3. The billing is for charges other than water service. 1. A billing may be considered past due fifteen(15) days after the billing date.A written notice of Service cannot be disconnected on Friday,Saturday, termination must be mailed at least seven(7) Sunday,legal holidays recognized by the state of Idaho, days before the proposed termination date. or on any day immediately preceding any legal holiday. 2. At least twenty-four(24)hours before the service Service may be terminated only between the hours of is terminated,another attempt shall be made to 8:00 a.m.and 4:00 p.m. contact the customer in person or by telephone. VEO-W-24-01 IPUC DR 12 Attachment 2 Page 4 of 12 General Metered Service for a 3/4"meter plus the volume charge per 100 cubic feet. Veolia bills former Eagle Water area customers monthly.There The billing would be calculated as follows: VEOLIA are two components to your water bill:a monthly Customer Winter Charge based on the size of the meter as shown below and Customer charge =$ 7.17 the Volume Charge for consumption determined by the meter 18 CCF @$0.9966 =$17.94 reading.The Customer Charge will only change if the meter Total =$25.11 size is increased or decreased.The Volume Charge is applied to each 100 cubic feet(1 CCF)of water used.* Summer r. Customer charge =$ 7.17 - Customer Rate Customer Rate Customer Rate 1.5 CCF @$0.9966 =$ 1.50 - . As Of 05/01/2023 As Of 01/01/2024 As Of 05/01/2024 16.5 CCF @$1.2618 =$20.82 a Total =$29.49 Meter Size:5/8"3/4" 4W (These total charges do not include taxes,state safe drinking $ 7.17 $ 8.19 $ 9.22 water fee,or charges for any other types of service.) to s, Meter Size:1" $ 9.16 $ 10.47 $ 11.78 When the billing period encompasses both seasonal periods, the water billing will be prorated.Bills will be prorated twice Meter Size:1-1/2" each year.If there are any questions concerning the billing, $ 15.67 $ 17.92 $ 20.16 we will be happy to discuss this process with you. Existing customers residing in the area formerly Meter Size:2"or multiple meters of equivalent capacity known as Eagle Water as of the closing date p q p y Miscellaneous Charges January 1,2022 will be billed at a rate set by $ 24.33 $ 27.81 $ 31.28 Veolia believes that the cost of providing special services Meter Size:3"or multiple meters of equivalent capacity should be borne by those customers responsible for incurring " the Idaho Public Utility Commission(IPUC)in the costs.The handling of returned checks,accounts that their order dated December 9, eolia These $ 47.45 $ 54.23 $ 61.01 g customers will be phased into Veolia's existing Meter Size:4"or multiple meters of equivalent capacity are disconnected for non-payment,cross connection control rates over a seven year period,increasing by violations and after-hour or weekend service are some $ 88.53 $101.18 $113.83 examples of special services.These miscellaneous charges 8.33%each year,until January 1,2028 when Meter Size:6"or multiple meters of equivalent capacity are as follows: Veolia's full rate has been met. $147.81 $168.92 $190.04 •Returned checks: $20.00 This is a summary of the rules for deposit Meter Size:8"or multiple meters of equivalent capacity •Reconnection for non-payment or and termination of service for all former Eagle $193.36 $220.99 $248.61 cross connection control: Water Company customers as determined by Meter Size:10"or multiple meters of equivalent capacity Regular hours(8:00 am to 4:30 pm) $20.00 the IPUC.These rules cover the rights and $275.56 $314.93 $354.29 After hours(4:31 pm to 6:30 pm) $30.00 responsibilities of the customer and the utility. •New service connections: *(1 CCF or 100 cubic feet of water= Regular hours No Charge An explanation of our rate schedule has also approximately 748 gallons) After hours $25.00 been included. *Reconnections will not occur M-F 6:31 pm to 7:59 am, Volume Charges are seasonal.One rate is charged during and on weekends or observed holidays between Questions concerning this the summer season and one during the winter season. 4:31 pm and 7:59 am. information may be directed to: The summer season is May 1 through September 30. In most cases,these fees must be paid prior to service being The rates are: Veolia granted or restored. Customer Rate Customer Rate Customer Rate Customer Service Payment Options csid@veolia.com As Of 05/01/2023 As Of 01/01/2024 As Of 05/01/2024 There are several ways to pay your bill: 208-362-7304 For all water used up to 1.5CCF •Try our Budget Billing Plan.Call 208-362-7304 to enroll $ 0.9966 $ 1.1391 $ 1.2815 •Direct debit from either your checking or savings account or Winter Rate for water used greater than 1.5CCF •Online at mywater.veolia.us $ 0.9966 $ 1.1391 $ 1.2815 •24-hour automated payment line:1-888-608-6690 IPUC Summer Rate for water used greater than 1.5CCF 'Pay stations(see mywater.veolia.us for locations) Consumer Assistance $ 1.2618 $ 1.4420 $ 1.6223 •Use the envelope provided with your bill. P.O.Box 83720 02023 Veolia Boise,ID 83720-0074 For example: 208-334-0369 If there is a 3/4"meter and the billingstates the consumption n keeping with our commitment to the environment,this publication P was printed on paper containing at least 10%post consumer fiber. is 18 CCF,the usage during the last monthly billing period was 052023-Veolia EWC 1,800 cubic feet.The bill would include the customer charge IN-189793-VEOLIAALL Veolia E-EWC VEO-W-24-01 IPUC DR 12 Attachment 2 Page 5 of 12 Deposits/Payment Guarantees 3. If service is terminated,a notice will be left at the If service is terminated for any one of the conditions The IPUC service rules allow utilities to ask for deposits property advising the customer of the necessary listed,Veolia has employees available for reconnection or payment guarantees under specific conditions.At steps to have service restored. within 24 hours after the situation is corrected. this time,Veolia does not require deposits or payment Only a twenty-four(24)hour notice is required if: Complaint Procedure guarantees. 4. The initial payment of a payment If at any time there is a complaint concerning Rules for Termination of Service arrangement is not made or the initial termination of service,policies and practices,or any payment is made with a check not honored other matter regarding our service,please contact Veolia Termination with Prior Notice by the bank; in person,by telephone or in writing.The complaint will With proper customer notification,Veolia may deny or 5. Payment is made to prevent termination of service be investigated promptly and thoroughly.The customer terminate water service for one of the following reasons: or reconnect service with insufficient funds or is will be notified orally or in writing of the results of the 1. Nonpayment of a past due billing,payment of a not honored by the bank. investigation,and we will make every effort to resolve past due billing with any check not honored by Additional Notice the complaint. the bank,or insufficient funds on an electronic 1. If service is not terminated within twenty-one payment; (21)calendar days after the proposed If the customer is dissatisfied with the proposed 2. Failure to abide by the terms of a payment termination date,Veolia will begin the resolution of the complaint,the IPUC may be asked to arrangement; notice process again with the seven(7)day review the matter.The service will not be disconnected 3. Obtaining service by misrepresentation of written notice. while the complaint is being investigated by the utility or identity; the IPUC. 4. Denying or willfully preventing access to the Payment Arrangements and Special Circumstances water meter; If the customer cannot pay the billing in full or receives Rate Schedule Information 5. Willfully wasting service through improper a notice of termination,payment arrangements can be Most Veolia customers are billed under the enclosed rate equipment or otherwise; made to avoid termination of service.Call customer schedule.However,some customers may be billed under 6. The applicant or customer is a minor. service at 208-362-7304. a special temporary tariff.Please call customer service if Termination without Prior Notice If the customer cannot pay the billing and a member there are any questions about the rate schedule used for Veolia may deny or terminate water service without prior of the household is seriously ill or there is a medical your billing. notice for one of the following reasons: emergency,Veolia will postpone termination of service Veolia Cares 1. A situation exists that is immediately dangerous for thirty(30)days.A written certificate is required from Veolia has established Veolia Cares,a program to to life,physical safety or property; a licensed physician or public health official stating the help low-income residents and customers who have 2. To prevent a violation of federal,state or local name of the person who is ill and the name,title,and experienced temporary financial hardship pay their water safety or health codes; signature of the person certifying the serious illness or bills.Customers can be eligible for up to$100 in credits 3. Service is obtained,diverted or used without the medical emergency.authorization of Veolia; annually to help pay their water bill. 4. Veolia has diligently attempted to notify the Restrictions on Termination of Service Veolia Cares is administered by the EI-Ada Community customer of termination and has been unable to Service cannot be terminated if: Action Agency.To get more information on the make contact; 1. The past due billing is less than$50.00 or two(2) program and eligibility requirements,please call 5. If ordered by any court,the Commission,or any months of service,whichever is less; EI-Ada at 208-345-2820. other duly authorized public authority. 2. The unpaid billing is for service to another customer; Notification 3. The billing is for charges other than water service. 1. A billing may be considered past due fifteen(15) days after the billing date.A written notice of Service cannot be disconnected on Friday,Saturday, termination must be mailed at least seven(7) Sunday,legal holidays recognized by the state of Idaho, days before the proposed termination date. or on any day immediately preceding any legal holiday. 2. At least twenty-four(24)hours before the service Service may be terminated only between the hours of is terminated,another attempt shall be made to 8:00 a.m.and 4:00 p.m. contact the customer in person or by telephone. VEO-W-24-01 IPUC DR 12 Attachment 2 Page 6 of 12 General Metered Service When the billing period encompasses both seasonal periods, Veolia bills customers every two(2)months.There are two the water billing will be prorated.Bills will be prorated twice components to your water bill:a bi-monthly Customer Charge each year.If there are any questions concerning the billing, based on the size of the meter as shown below and the we will be happy to discuss this process with you. VEOLIA Volume Charge for consumption determined by the meter reading.The Customer Charge will only change if the meter Miscellaneous Charges size is increased or decreased.The Volume Charge is applied Veolia believes that the cost of providing special services to each 100 cubic feet(1 CCF)of water used.* should be borne by those customers responsible for incurring Customer Charge the costs.The handling of returned checks,accounts that Meter Size......................................................as of 05/01/2023: are disconnected for non-payment,cross connection control 3/4"and smaller..............................................$ 24.58 violations and after-hour or weekend service are some 1.. ...................................................................$ 31.42 examples of special services.These miscellaneous charges v 1-1/2.. .............................................................$ 53.75 are as follows: (or multiple meters of equivalent capacity) 2......................................................................$ 83.42 •Returned checks: $20.00 3......................................................................$162.70 •Reconnection for non-payment or b S 6......................................................................$506.77 cross connection control: 8......................................................................$662.97 Regular hours(8:00 am to 4:30 pm) $20.00 ; 10....................................................................$944.78 After hours(4:31 pm to 6:30 pm) $30.00 *(1 CCF or 100 cubic feet of water= •New service connections: Regular hours No Charge approximately 748 gallons) After hours $25.00 This is a summary of the rules for deposit Volume Charges are seasonal.One rate is charged during *Reconnections will not occur M-F 6:31 pm to 7:59 am, and termination of service for all Veolia the summer season and one during the winter season. and on weekends or observed holidays between customers as determined by the Idaho Public The summer season is May 1 through September 30. 4:31 pm and 7:59 am. „ Utilities Commission(IPUC).These rules cover The rates are: the rights and responsibilities of the customer As of 05/01/2023: Where applicable,remote capable meter reconnection and the utility.An explanation of our rate Winter fees will be charged at a reduced 50%of reconnection schedule has also been included. $1.7086 per CCF fee amount above. Summer Questions concerning this $1.7086 for 1st 3 CCF In most cases,these fees must be paid prior to service being information may be directed to: $2.1630 above 3 CCF granted or restored. For example: Veolia p Payment Options Customer Service If there is a 3/4"meter and the billing states the consumption is There are several ways to pay your bill: csid@veolia.com 18 CCF,the usage during the last two month billing period was 208 362 7304 1,800 cubic feet.The bill would include the customer charge •Try our Budget Billing Plan.Call 208-362-7304 to enroll for a 3/4"meter plus the volume charge per 100 cubic feet.The billing would be calculated as follows: •Direct debit from either your checking or savings account or As of 05/01/2023: •Online at www.mywater.veolia.us Winter IPUC Customer charge = $ 24.58 '24-hour automated payment line:1-888-608-6690 Consumer Assistance 18 CCF @$1.7086 = $ 30.75 •Pay stations(see www.mywater.veolia.us for locations) P.O.Box 83720 Total = $ 55.33 •Use the envelope provided with your bill. Boise,ID 83720-0074 208-334-0369 Summer Customer charge = $ 24.58 3 CCF @$1.7086 = $ 5.13 15 CCF @ 2.1630 = $ 32.45 ©2024Veolia Veolia Total = $ 62.16 In keeping with our commitment to the environment,this publication was printed on paper containing at least 10%post consumer fiber. (These total charges do not include taxes,state fees, 072524-Veolia LEGACY or charges for any other types of service.) IN-193934-VEOLIAALL LEGACY VEO-W-24-01 IPUC DR 12 Attachment 2 Page 7 of 12 •• Only a twenty-four(24)hour notice is required if: If service is terminated for any one of the conditions The IPUC service rules allow utilities to ask for deposits 3. The initial payment of a payment listed,Veolia has employees available for reconnection or payment guarantees under specific conditions.At arrangement is not made or the initial within 24 hours after the situation is corrected. this time,Veolia does not require deposits or payment payment is made with a check not honored Complaint Procedure guarantees. by the bank; If at any time there is a complaint concerning 4. Payment is made to prevent termination of service termination of service,policies and practices,or any Rules for or reconnect service with insufficient funds or is other matter regarding our service,please contact Veolia Termination with Prior Notice not honored by the bank. in person,by telephone or in writing.The complaint will With proper customer notification,Veolia may deny or Additional Notice be investigated promptly and thoroughly.The customer terminate water service for one of the following reasons: 1. If service is not terminated within twenty-one will be notified orally or in writing of the results of the 1. Nonpayment of a past due billing,payment of a (21)calendar days after the proposed investigation,and we will make every effort to resolve past due billing with any check not honored by termination date,Veolia will begin the the complaint. the bank,or insufficient funds on an electronic notice process again with the seven(7)day payment; written notice. If the customer is dissatisfied with the proposed 2. Failure to abide by the terms of a payment Payment Arrangements and Special Circumstances resolution of the complaint,the IPUC may be asked to arrangement; If the customer cannot pay the billing in full or receives review the matter.The service will not be disconnected 3. Obtaining service by misrepresentation of a notice of termination,payment arrangements can be while the complaint is being investigated by the utility or identity; the IPUC. 4. Denying or willfully preventing access to the made to avoid termination of service.Call customer water meter; service at 208 362 7304. Rate Schedule Information 5. Willfully wasting service through improper If the customer cannot pay the billing and a member Most Veolia customers are billed under the enclosed rate equipment or otherwise; of the household is seriously ill or there is a medical schedule.However,some customers may be billed under 6. The applicant or customer is a minor. emergency,Veolia will postpone termination of service a special temporary tariff.Please call customer service if Termination without Prior Notice for thirty(30)days.A written certificate is required from there are any questions about the rate schedule used for Veolia may deny or terminate water service without prior a licensed physician or public health official stating the your billing. notice for one of the following reasons: name of the person who is ill and the name,title,and 1. A situation exists that is immediately dangerous signature of the person certifying the serious illness or Veolia Cares to life,physical safety or property; medical emergency. Veolia has established Veolia Cares,a program to 2. To prevent a violation of federal,state or local Restrictions on Termination of Service help low-income residents and customers who have experienced temporary financial hardship pay their water safety or health codes; Service cannot be terminated if: 3. Service is obtained,diverted or used without the 1. The past due billing is less than$50.00 or two(2) bills.Customers can be eligible for up to$100 in credits annually to help pay their water bill. authorization of Veolia; months of service,whichever is less; 4. Veolia has diligently attempted to notify the 2. The unpaid billing is for service to another Veolia Cares is administered by the EI-Ada Community customer of termination and has been unable to customer; Action Agency.To get more information about the make contact; 3. The billing is for charges other than water service. program,other financial assistance and eligibility 5. If ordered by any court,the Commission,or any requirements,please call EI-Ada at 208-345-2820. other duly authorized public authority. Service cannot be disconnected on Friday,Saturday, Notification Sunday,legal holidays recognized by the state of Idaho, 1. A billing may be considered past due fifteen(15) or on any day immediately preceding any legal holiday. days after the billing date.A written notice of Service may be terminated only between the hours of termination must be mailed at least seven(7) 8:00 a.m.and 4:00 p.m. days before the proposed termination date. 2. At least twenty-four(24)hours before the service is terminated,another attempt shall be made to contact the customer in person or by telephone. VEO-W-24-01 IPUC DR 12 Attachment 2 Page 8 of 12 General Metered Service for a 3/4"meter plus the volume charge per 100 cubic feet. Veolia bills new Eagle Water area customers monthly.There The billing would be calculated as follows: VEOLIA are two components to your water bill:a monthly Customer Winter Charge based on the size of the meter as shown below and Customer charge =$12.29 the Volume Charge for consumption determined by the meter 18 CCF @$1.7086 =$30.75 reading.The Customer Charge will only change if the meter Total =$43.04 size is increased or decreased.The Volume Charge is applied to each 100 cubic feet(1 CCF)of water used.* Summer r. Customer charge =$12.29 - Customer Rate 1.5 CCF @$1.7086 =$ 2.56 - . As Of 5/1/2023 16.5 CCF @$2.1630 =$35.69 " 1 Meter Size:5/8" Total =$50.54 3/4" (These total charges do not include taxes,state safe drinking $ 12.29 water fee,or charges for any other types of service.) 1, Meter Size:l" auu $ 15.71 When the billing period encompasses both seasonal periods, the water billing will be prorated.Bills will be prorated twice Meter Size:1-1/2" each year.If there are any questions concerning the billing, $ 26.88 we will be happy to discuss this process with you. New customers moving into the area formerly Meter Size:2"or multiple meters of equivalent capacity known as Eagle Water after the closing date p q p y Miscellaneous Charges January 1,2022 will be billed at a rate set by $ 41.71 Veolia believes that the cost of providing special services Meter Size:3"or multiple meters of equivalent capacity should be borne by those customers responsible for incurring " the Idaho Public Utility Commission(ember in $ 81.35 the costs.The handling of returned checks,accounts that their order number 35247 dated December 9, are disconnected for non-payment,cross connection control 2021.These customers will be billed Veolia's full Meter Size:4"or multiple meters of equivalent capacity violations and after-hour or weekend service are some existing rates on a monthly basis. $151.77 examples of special services.These miscellaneous charges Meter Size:6"or multiple meters of equivalent capacity are as follows: This is a summary of the rules for deposit and $253.39 •Returned checks: $20.00 termination of service for new customers moving into the former Eagle Water Company area as Meter Size:8"or multiple meters of equivalent capacity •Reconnection for non-payment or determined by the IPUC.These rules cover the $331.49 cross connection control: rights and responsibilities of the customer and Meter Size:10"or multiple meters of equivalent capacity Regular hours(8:00 am to 4:30 pm) $20.00 the utility.An explanation of our rate schedule $472.39 After hours(4:31 pm to 6:30 pm) $30.00 has also been included. •New service connections: *(1 CCF or 100 cubic feet of water= Regular hours No Charge approximately 748 gallons) After hours $25.00 Questions concerning this *Reconnections will not occur M-F 6:31 pm to 7:59 am, information may be directed to: Volume Charges are seasonal.One rate is charged during and on weekends or observed holidays between the summer season and one during the winter season. 4:31 pm and 7:59 am. Veolia The summer season is May 1 through September 30. In most cases,these fees must be paid prior to service being Customer Service The rates are: granted or restored. csid@veolia.com Customer Rate 208-362-7304 Payment Options As Of 5/1/2023 There are several ways to pay your bill: or For all water used up to 1.5CCF •Try our Budget Billing Plan.Call 208-362-7304 to enroll $ 1.7086 •Direct debit from either your checking or savings account IPUC Winter Rate for water used greater than 1.5CCF •Online at mywater.veolia.us Consumer Assistance $ 1.7086 •24-hour automated payment line:1-888-608-6690 P.O.Box 83720 Summer Rate for water used greater than 1.5CCF 'Pay stations(see mywater.veolia.us for locations) Boise,ID 83720-0074 $ 2.1630 •Use the envelope provided with your bill. 208-334-0369 For example: 02024 Veolia If there is a 3/4"meter and the billing states the consumption In keeping with our commitment to the environment,this publication Veolia was printed on paper containing at least 10%post consumer fiber. is 18 CCF,the usage during the last monthly billing period was 072524-Veolia NEWC 1,800 cubic feet.The bill would include the customer charge IN-193912-VEOLIAALL NEWC VEO-W-24-01 IPUC DR 12 Attachment 2 Page 9 of 12 Deposits/Payment Guarantees 3. If service is terminated,a notice will be left at the If service is terminated for any one of the conditions The IPUC service rules allow utilities to ask for deposits property advising the customer of the necessary listed,Veolia has employees available for reconnection or payment guarantees under specific conditions.At steps to have service restored. within 24 hours after the situation is corrected. this time,Veolia does not require deposits or payment Only a twenty-four(24)hour notice is required if: Complaint Procedure guarantees. 4. The initial payment of a payment If at any time there is a complaint concerning Rules for Termination of Service arrangement is not made or the initial termination of service,policies and practices,or any payment is made with a check not honored other matter regarding our service,please contact Veolia Termination with Prior Notice by the bank; in person,by telephone or in writing.The complaint will With proper customer notification,Veolia may deny or 5. Payment is made to prevent termination of service be investigated promptly and thoroughly.The customer terminate water service for one of the following reasons: or reconnect service with insufficient funds or is will be notified orally or in writing of the results of the 1. Nonpayment of a past due billing,payment of a not honored by the bank. investigation,and we will make every effort to resolve past due billing with any check not honored by Additional Notice the complaint. the bank,or insufficient funds on an electronic 1. If service is not terminated within twenty-one payment; (21)calendar days after the proposed If the customer is dissatisfied with the proposed 2. Failure to abide by the terms of a payment termination date,Veolia will begin the resolution of the complaint,the IPUC may be asked to arrangement; notice process again with the seven(7)day review the matter.The service will not be disconnected 3. Obtaining service by misrepresentation of written notice. while the complaint is being investigated by the utility or identity; the IPUC. 4. Denying or willfully preventing access to the Payment Arrangements and Special Circumstances water meter; If the customer cannot pay the billing in full or receives Rate Schedule Information 5. Willfully wasting service through improper a notice of termination,payment arrangements can be Most Veolia customers are billed under the enclosed rate equipment or otherwise; made to avoid termination of service.Call customer schedule.However,some customers may be billed under 6. The applicant or customer is a minor. service at 208-362-7304. a special temporary tariff.Please call customer service if Termination without Prior Notice If the customer cannot pay the billing and a member there are any questions about the rate schedule used for Veolia may deny or terminate water service without prior of the household is seriously ill or there is a medical your billing. notice for one of the following reasons: emergency,Veolia will postpone termination of service Veolia Cares 1. A situation exists that is immediately dangerous for thirty(30)days.A written certificate is required from Veolia has established Veolia Cares,a program to to life,physical safety or property; a licensed physician or public health official stating the help low-income residents and customers who have 2. To prevent a violation of federal,state or local name of the person who is ill and the name,title,and experienced temporary financial hardship pay their water safety or health codes; signature of the person certifying the serious illness or bills.Customers can be eligible for up to$100 in credits 3. Service is obtained,diverted or used without the medical emergency.authorization of Veolia; annually to help pay their water bill. 4. Veolia has diligently attempted to notify the Restrictions on Termination of Service Veolia Cares is administered by the EI-Ada Community customer of termination and has been unable to Service cannot be terminated if: Action Agency.To get more information on the make contact; 1. The past due billing is less than$50.00 or two(2) program and eligibility requirements,please call 5. If ordered by any court,the Commission,or any months of service,whichever is less; EI-Ada at 208-345-2820. other duly authorized public authority. 2. The unpaid billing is for service to another customer; Notification 3. The billing is for charges other than water service. 1. A billing may be considered past due fifteen(15) days after the billing date.A written notice of Service cannot be disconnected on Friday,Saturday, termination must be mailed at least seven(7) Sunday,legal holidays recognized by the state of Idaho, days before the proposed termination date. or on any day immediately preceding any legal holiday. 2. At least twenty-four(24)hours before the service Service may be terminated only between the hours of is terminated,another attempt shall be made to 8:00 a.m.and 4:00 p.m. contact the customer in person or by telephone. VEO-W-24-01 IPUC DR 12 Attachment 2 Page 10 of 12 General Metered Service for a 3/4"meter plus the volume charge per 100 cubic feet. Veolia bills former Eagle Water area customers monthly.There The billing would be calculated as follows: VEOLIA are two components to your water bill:a monthly Customer Winter Charge based on the size of the meter as shown below and Customer charge =$ 7.17 the Volume Charge for consumption determined by the meter 18 CCF @$0.9966 =$17.94 reading.The Customer Charge will only change if the meter Total =$25.11 size is increased or decreased.The Volume Charge is applied to each 100 cubic feet(1 CCF)of water used.* Summer r. Customer charge =$ 7.17 - Customer Rate Customer Rate Customer Rate 1.5 CCF @$0.9966 =$ 1.50 - . As Of 05/01/2023 As Of 01/01/2024 As Of 01/01/2025 16.5 CCF @$1.2618 =$20.82 a Total =$29.49 Meter Size:5/8"3/4" 4W (These total charges do not include taxes,state safe drinking $ 7.17 $ 8.19 $ 9.22 water fee,or charges for any other types of service.) to s, Meter Size:1" $ 9.16 $ 10.47 $ 11.78 When the billing period encompasses both seasonal periods, the water billing will be prorated.Bills will be prorated twice Meter Size:1-1/2" each year.If there are any questions concerning the billing, $ 15.67 $ 17.92 $ 20.16 we will be happy to discuss this process with you. Existing customers residing in the area formerly Meter Size:2"or multiple meters of equivalent capacity known as Eagle Water as of the closing date p q p y Miscellaneous Charges January 1,2022 will be billed at a rate set by $ 24.33 $ 27.81 $ 31.28 Veolia believes that the cost of providing special services Meter Size:3"or multiple meters of equivalent capacity should be borne by those customers responsible for incurring " the Idaho Public Utility Commission(IPUC)in the costs.The handling of returned checks,accounts that their order dated December 9, eolia These $ 47.45 $ 54.23 $ 61.01 g customers will be phased into Veolia's existing Meter Size:4"or multiple meters of equivalent capacity are disconnected for non-payment,cross connection control rates over a seven year period,increasing by violations and after-hour or weekend service are some $ 88.53 $101.18 $113.83 examples of special services.These miscellaneous charges 8.33%each year,until January 1,2028 when Meter Size:6"or multiple meters of equivalent capacity are as follows: Veolia's full rate has been met. $147.81 $168.92 $190.04 •Returned checks: $20.00 This is a summary of the rules for deposit Meter Size:8"or multiple meters of equivalent capacity •Reconnection for non-payment or and termination of service for all former Eagle $193.36 $220.99 $248.61 cross connection control: Water Company customers as determined by Meter Size:10"or multiple meters of equivalent capacity Regular hours(8:00 am to 4:30 pm) $20.00 the IPUC.These rules cover the rights and $275.56 $314.93 $354.29 After hours(4:31 pm to 6:30 pm) $30.00 responsibilities of the customer and the utility. •New service connections: *(1 CCF or 100 cubic feet of water= Regular hours No Charge An explanation of our rate schedule has also approximately 748 gallons) After hours $25.00 been included. *Reconnections will not occur M-F 6:31 pm to 7:59 am, Volume Charges are seasonal.One rate is charged during and on weekends or observed holidays between Questions concerning this the summer season and one during the winter season. 4:31 pm and 7:59 am. information may be directed to: The summer season is May 1 through September 30. In most cases,these fees must be paid prior to service being The rates are: Veolia granted or restored. Customer Rate Customer Rate Customer Rate Customer Service Payment Options csid@veolia.com As Of 05/01/2023 As Of 01/01/2024 As Of 05/01/2024 There are several ways to pay your bill: 208-362-7304 For all water used up to 1.5CCF •Try our Budget Billing Plan.Call 208-362-7304 to enroll $ 0.9966 $ 1.1391 $ 1.2815 •Direct debit from either your checking or savings account or Winter Rate for water used greater than 1.5CCF •Online at mywater.veolia.us $ 0.9966 $ 1.1391 $ 1.2815 •24-hour automated payment line:1-888-608-6690 IPUC Summer Rate for water used greater than 1.5CCF 'Pay stations(see mywater.veolia.us for locations) Consumer Assistance $ 1.2618 $ 1.4420 $ 1.6223 •Use the envelope provided with your bill. P.O.Box 83720 Boise,ID 83720-0074 For example: 02024 Veolia 208-334-0369 If there is a 3/4"meter and the billing states the consumption In keeping with our commitment to the environment,this publication was printed on paper containing at least 10%post consumer fiber. is 18 CCF,the usage during the last monthly billing period was 072524-Veolia EWC 1,800 cubic feet.The bill would include the customer charge IN-193923-VEOLIAALL Veolia E-EWC VEO-W-24-01 IPUC DR 12 Attachment 2 Page 11 of 12 Deposits/Payment Guarantees 3. If service is terminated,a notice will be left at the If service is terminated for any one of the conditions The IPUC service rules allow utilities to ask for deposits property advising the customer of the necessary listed,Veolia has employees available for reconnection or payment guarantees under specific conditions.At steps to have service restored. within 24 hours after the situation is corrected. this time,Veolia does not require deposits or payment Only a twenty-four(24)hour notice is required if: Complaint Procedure guarantees. 4. The initial payment of a payment If at any time there is a complaint concerning Rules for Termination of Service arrangement is not made or the initial termination of service,policies and practices,or any payment is made with a check not honored other matter regarding our service,please contact Veolia Termination with Prior Notice by the bank; in person,by telephone or in writing.The complaint will With proper customer notification,Veolia may deny or 5. Payment is made to prevent termination of service be investigated promptly and thoroughly.The customer terminate water service for one of the following reasons: or reconnect service with insufficient funds or is will be notified orally or in writing of the results of the 1. Nonpayment of a past due billing,payment of a not honored by the bank. investigation,and we will make every effort to resolve past due billing with any check not honored by Additional Notice the complaint. the bank,or insufficient funds on an electronic 1. If service is not terminated within twenty-one payment; (21)calendar days after the proposed If the customer is dissatisfied with the proposed 2. Failure to abide by the terms of a payment termination date,Veolia will begin the resolution of the complaint,the IPUC may be asked to arrangement; notice process again with the seven(7)day review the matter.The service will not be disconnected 3. Obtaining service by misrepresentation of written notice. while the complaint is being investigated by the utility or identity; the IPUC. 4. Denying or willfully preventing access to the Payment Arrangements and Special Circumstances water meter; If the customer cannot pay the billing in full or receives Rate Schedule Information 5. Willfully wasting service through improper a notice of termination,payment arrangements can be Most Veolia customers are billed under the enclosed rate equipment or otherwise; made to avoid termination of service.Call customer schedule.However,some customers may be billed under 6. The applicant or customer is a minor. service at 208-362-7304. a special temporary tariff.Please call customer service if Termination without Prior Notice If the customer cannot pay the billing and a member there are any questions about the rate schedule used for Veolia may deny or terminate water service without prior of the household is seriously ill or there is a medical your billing. notice for one of the following reasons: emergency,Veolia will postpone termination of service Veolia Cares 1. A situation exists that is immediately dangerous for thirty(30)days.A written certificate is required from Veolia has established Veolia Cares,a program to to life,physical safety or property; a licensed physician or public health official stating the help low-income residents and customers who have 2. To prevent a violation of federal,state or local name of the person who is ill and the name,title,and experienced temporary financial hardship pay their water safety or health codes; signature of the person certifying the serious illness or bills.Customers can be eligible for up to$100 in credits 3. Service is obtained,diverted or used without the medical emergency.authorization of Veolia; annually to help pay their water bill. 4. Veolia has diligently attempted to notify the Restrictions on Termination of Service Veolia Cares is administered by the EI-Ada Community customer of termination and has been unable to Service cannot be terminated if: Action Agency.To get more information on the make contact; 1. The past due billing is less than$50.00 or two(2) program and eligibility requirements,please call 5. If ordered by any court,the Commission,or any months of service,whichever is less; EI-Ada at 208-345-2820. other duly authorized public authority. 2. The unpaid billing is for service to another customer; Notification 3. The billing is for charges other than water service. 1. A billing may be considered past due fifteen(15) days after the billing date.A written notice of Service cannot be disconnected on Friday,Saturday, termination must be mailed at least seven(7) Sunday,legal holidays recognized by the state of Idaho, days before the proposed termination date. or on any day immediately preceding any legal holiday. 2. At least twenty-four(24)hours before the service Service may be terminated only between the hours of is terminated,another attempt shall be made to 8:00 a.m.and 4:00 p.m. contact the customer in person or by telephone. VEO-W-24-01 IPUC DR 12 Attachment 2 Page 12 of 12 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Wilson/Cooper REQUEST NO. 13: Please provide copies of the monthly, quarterly, and annual comparison of operating and capital budget to actual expenditures for 2023 and 2024 as data become available. Please include within your response a narrative explanation for budget variations. This should include,but not be limited to, written operating and capital budget variance reports and explanations used by Company officers and managers to monitor and control budgets under their responsibility. Please supplement your response as additional information becomes available through 2025. RESPONSE NO. 13: Please see attached files for Capital Budget and Operating Expense variances and explanations. • Attachment No. 1-Capex Variances-Quarterly Capex Budget variances from Q1 2023 to Q3 2024. • Attachment No. 2-Monthly Operating Expense Budget Variances from January 2023 to December 2023. • Attachment No. 3-Monthly Operating Expense Budget Variances from January 2024 to October 2024. VEO-W-24-01 IPUC DR 13 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Wilson REQUEST NO. 14: Please provide a list of all leased items in 2023 and 2024 to date. Please separate capital leases from operating leases and show the dates,terms, amounts, and accounts used for each lease. RESPONSE NO. 14: The Company's leases for 2023 and 2024 to date are reflected in the attachment to this response. These operating leases include office equipment,building space, communication tower leases, annual water right agreements, company vehicles and heavy equipment. VEO-W-24-01 IPUC DR 14 Page 1 of 1 Date of Lease Lease Renewal Original Expiration Monthly Quarterly Annual Conditions Comments Account Lessor Description Lease Date Payment Payment Payment (date,term,amount) Continue with 1/1/2014 Automatic renewal for 1 year at automatical annual Building&tower space for 2 repeater Automatically expiration unless cancelled,4% renewal until no longer 50310626-755093 Other Asses-Short Futura Wireless Communications systems @ Wilderness Ridge 1/1/2011 renews $926.74 annual escalation needed Term Lease Antenna and building space rental at Agreement continues until either Original terms state$65 SpeedyQuick Networks INC(was Radio communications facility located at Pickle Lessor or Lessee chooses to per month. Currently 50650921-701002-Telephone Paging Service prior to 2021) Butte 9/19/2001 N/A 100.00 terminate paying$100 per month. Equipment Lake Harbor Master HOA Land Rental for Pump House 57.95 50310604-755004-Other Rental Lexmark Lexmark CX942adse 8/1/2023 8/1/2028 165.89 Engineering Copier Part of Corporate Contrac M&S Fee 50310931-755141-Office IT Equip- CANON SOLUTIONS AMERICA INC Canon Copier 1/1/2020 12/31/2023 173.69 1 Admin Copier RRD07206 Lease A portion of the Club House to house a booster station to serve the Harris Ranch 3%or CPI increase each 50310604-755113/-Building Short Harris Ranch Home Owner's Association Subdivision 5/1/2002 4/30/2101 2,037.02 2023 Payment year. Term Lease A portion of the Club House to house a booster station to serve the Harris Ranch 3%or CPI increase each 50310604-755113/-Building Short Harris Ranch Home Owner's Association Subdivision 5/1/2002 4/30/2101 2,037.02 2024 Payment year. Term Lease Blacks Creek Radio Repeater Site 6 month White Cloud Communications Inc rental$600 1,200.00 Set fee 50310626-755093-Short Term Lease Boise Valley Irrigation District 1000 AF for rental pool 11/13/2020 12/31/2030 11,500.00 2023 Lease payment amount 50605602-Purchased Water Boise Valley Irrigation District 1000 AF for rental pool 11/13/2020 12/31/2030 1 11,500.00 2024 Lease payment amount 50605602-Purchased Water Boise City Canal Company Leased water for Vanden WTP 400 shares 1/1/2023 12/31/2023 88,725.00 2023 Lease payment amount 50605602-Purchased Water Boise City Canal Company Leased water for Vanden WTP 400 shares 1/1/2024 12/31/2024 88,725.00 2024 Lease payment amount 50605602-Purchased Water 6000 AF Boise River surface water rental Water District No.63 pool 3/31/2023 2/29/2024 138,000.00 2023 Lease payment amount 50605602-Purchased Water 3000 AF Boise River surface water rental Water District No.63 pool 3/31/2023 2/29/2024 69,000.00 2023 Lease payment amount 50605602-Purchased Water 1000 AF Boise River surface water rental Water District No.63 pool 4/1/2023 3/31/2024 23,000.00 2023 Lease payment amount 50605602-Purchased Water 12,000 AF Boise River surface water rental Water District No.63 pool 4/1/2024 3/31/2025 276,000.00 2024 Lease payment amount 50605602-Purchased Water Anderson Ranch Reservoir 1000 AF of Bureau of Reclamation storage 12/31/1986 12/31/2026 24,360.00 Contract 6-07-10-W623 50605602-Purchased Water Bureau of Reclamation Lucky Peak Reservoir 1100 AF of storage 12/31/2006 12/31/2046 1 16,674.00 Contract 05913101468 50605602-Purchased Water ELEMENT FLEET SERVICES 2021 FORD F-550 CHASSIS 12/1/2021 11/19/2029 1,461.78 1FDOW5HTSMEC42412 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD RANGER 1/1/2021 12/15/2026 559.17 1FTERlFHlLLAS3579 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD RANGER 1/1/2021 12/15/2026 559.45 1FTERlFHXLLAS3578 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F150 10/1/2020 9/8/2026 580.40 1FTEXIEBOLKE88778 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F-150 9/1/2020 8/31/2026 586.89 1FTEX1E51LKE74981 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F150 9/1/2020 8/31/2026 580.22 1FTEXIEB9LKE88777 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F150 9/1/2020 8/31/2026 611.08 1FTEX1EB7LKE88776 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F150 10/1/2020 9/8/2026 614.20 1FTEXIEB5LKE88775 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F150 10/1/2020 9/8/2026 614.19 1FTEX1EB3LKE88774 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F150 10/1/2020 9/8/2026 614.20 1FTEXIEBlLKE88773 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2020 FORD F150 9/1/2020 8/31/2026 612.81 1FTEXlEBXLKE88772 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/14/2027 713.27 1FTEXIEB4MFC10041 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/21/2027 713.71 1FTEX1EB4MFC10038 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/17/2027 713.43 1FTEXIEB2MFC10040 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 11/1/2021 10/27/2027 735.08 1FTEX1EB2MFC10037 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/16/2027 727.35 1FTEXIEBOMFC10036 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 11/1/2021 10/27/2027 720.39 1FTEX1EB9MFC10035 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/22/2027 727.64 1FTEXIEBXMFC10027 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/28/2027 723.81 1FTEX1EB7MFC10034 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 11/1/2021 10/27/2027 754.05 1FTEXIEB5MFC10033 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 11/1/2021 10/4/2027 709.49 1FTFX1E5XMKE57120 50645000-Transportation Clearing VEO-W-24-01 IPUC DR 14 Attachment Page 1 of 2 Date of Lease Lease Renewal Original Expiration Monthly Quarterly Annual Conditions Comments Account Lessor Description Lease Date Payment Payment Payment (date,term,amount) ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/20/2027 742.86 1FTEX1EB3MFC10032 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/16/2027 745.43 1FTEXIE66MFC10039 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/27/2027 727.92 1FTEXlEBlMFC10031 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/23/2027 727.69 1FTEXIEBXMFC10030 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/29/2027 728.12 1FTEX1EB3MFC10029 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 10/1/2021 9/17/2027 727.11 1FTEXIEBlMFC10028 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2021 FORD F-150 8/1/2021 7/19/2027 764.12 1FTEW1EP8MFB30546 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-550 CHASSIS 5/1/2022 4/6/2028 3,200.21 1FDOX5HTXNEC27967 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-550 CHASSIS 12/1/2022 11/23/2028 4,934.53 1FDOXSGT2NEF08114 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-250 7/1/2022 2/28/2028 1,769.52 1FD7X2B65NEE24688 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD EXPLORER 7/1/2022 4/30/2027 839.12 1FMSK8DH5NGB19562 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD EXPLORER 6/1/2022 3/17/2027 832.81 1FMSK8DHXNGBI9816 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD EXPLORER 6/1/2022 3/17/2027 832.81 1FMSK8DH4NGB19360 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-150 10/1/2022 9/28/2028 682.63 1FTEXIEB2NKE56658 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-150 9/1/2023 8/24/2029 1,075.07 1FTEX1EB2NKE42663 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-150 10/1/2022 9/14/2028 909.30 1FTEXIEBXNKE43429 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD 1`550 4/1/2023 3/9/2029 5,441.94 1FDOXSHT2NED06744 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-250 1/1/2023 12/9/2028 1,027.90 1FT7X2B6XNEG13020 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 4/1/2023 3/13/2029 1,191.74 1FTEXIEPSPKD19437 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 4/1/2023 3/13/2029 1,191.74 1FTEXIEP2PKD65551 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2022 FORD F-250 4/1/2023 3/13/2029 1,047.64 1FT7X2B61NEG41045 50645000-Transportation Clearing ELEMENT FLEET SERVICES 20241NTE MV607 6/1/2023 5/30/2031 5,486.74 3HAEUTAR4RL676861 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 2/1/2023 1/26/2029 995.12 1FTFWIE82PFA06452 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 3/1/2023 2/10/2029 1,153.83 1FTFWIE86PFA06812 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 1/1/2023 12/8/2028 1,104.49 1FTFW1E85PFA05859 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 3/1/2023 2/10/2029 1,113.13 1FTFWIE85PFA05750 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 1/1/2023 12/8/2028 1,103.74 1FTFWIE83PFA06248 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 1/1/2023 4/15/2028 1,199.73 1FTFWIE83PFA06105 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 2/1/2023 1/21/2029 1,115.04 1FTFW1E83PFA05682 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 3/1/2023 2/10/2029 1,113.98 1FTFWIE85PFA06073 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 2/1/2023 1/26/2029 1,184.51 1FTFW1E80PFA05591 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 1/1/2023 12/8/2028 1,176.07 1FTFWIE87PFA05832 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 1/1/2023 12/8/2028 1,177.11 1FTFWIE86PFA07118 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 3/1/2023 2/10/2029 1,155.68 1FTFWIE86PFA06051 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 1/1/2023 12/7/2028 1,176.96 1FTFWIE89PFA06819 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 4/1/2023 3/17/2029 1,191.74 1FTEXIEP2PKD17788 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 6/1/2023 5/2/2029 1,237.92 1FTEXIEPSPKD95420 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 6/1/2023 5/2/2029 1,275.66 1FTEXIEP9PKD95470 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-550 CHASSIS 5/1/2024 4/17/2030 1,496.86 1FDOXSGT2RED31182 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-350 CHASSIS 6/1/2024 5/15/2030 2,066.00 1FD8W3FN9REC21890 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-350 CHASSIS 7/1/2024 6/14/2030 2,080.18 1FD8W3FN7REC22519 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-350 CHASSIS 7/1/2024 6/14/2030 2,080.43 1FD8W3FNXREC22191 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-350 CHASSIS 6/1/2024 5/15/2030 1,107.51 1FD8W3FN1REC22113 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-150 5/1/2024 4/10/2030 3,211.06 1FTFW3LD9RFA46705 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-150 5/1/2024 4/10/2030 1,071.16 1FTFW3LD2RFA46464 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-150 5/1/2024 4/10/2030 1,072.91 1FTFW3LD3RFA47512 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-150 5/1/2024 4/10/2030 2,938.18 1FTFW3LDXRFA47734 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F-150 5/1/2024 4/10/2030 1,072.16 1FTFW3LD4RFA46773 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F150 LIGHTNING 7/1/2024 6/14/2030 1,372.70 1FTVW3LKXRWG10405 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2024 FORD F150 LIGHTNING 7/1/2024 6/14/2030 2,294.83 1FTVW3LK2RWGI0270 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 9/1/2023 8/31/2029 1,183.65 1FTFW1E89PFA04262 50645000-Transportation Clearing ELEMENT FLEET SERVICES 2023 FORD F-150 1/1/2023 12/8/2028 1 1,104.49 11FTFWIE88PFA05788 150645000-Transportation Clearing VEO-W-24-01 IPUC DR 14 Attachment Page 2 of 2 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Wilson REQUEST NO. 15: Please provide a schedule of prepaid items for 2023 and 2024 to date showing amounts posted, vendor names, explanations, and accounts to which these items were booked. Please include within your response any significant changes to prepaid items occurring or planned to occur in 2023 and 2024. RESPONSE NO. 15: Account 16599 - Prepaid Expenses-Other reflects the prepaid balance of Azteca Systems LLC - Cityworks subscription license costs that are invoiced and paid in October for the ensuing year. Cityworks is the work order management program which allows the Company to schedule and track employee work and activities performed in the field. The number of authorized users utilizing the software has changed over time as the program was deployed in various phases which required additional Cityworks employee licenses. The monthly expense is recorded to account 50650 - Office Expenses. The 2022 Cityworks license invoice expense was $222,582 and covers the period October 15, 2022 through October 14,2023. The 2023 Cityworks license invoice expense was $232,598 and covers the period October 15, 2023 through October 14, 2024. The 2024 Cityworks invoice expense is$243,065 covering the period October 15,2024 through October 14,2025. The increase is driven by a 4.5% price increase in the contractual obligation. There are no other anticipated prepaid expenses. VEO-W-24-01 IPUC DR 15 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Wilson REQUEST NO. 16: Please provide the following direct labor related information as recorded for the twelve months ending December 31, 2023, and December 31, 2024. Information, where applicable, should be listed by O&M expense, other expense, construction, and other account groups. The response should include wages and salaries for each employee category (officer, exempt, non- exempt, and union), paid time-off, overtime, bonuses, incentive pay, and overheads for pension, benefits, and payroll taxes. Please also include average and year-end number of employees by employee category. Include part-time and temporary employees as full-time equivalents. RESPONSE NO. 16: In the attachment to this response,please find the 2023 through October 2024 payroll and benefit information by year, general ledger account, and employee group, along with number of employees, and temporary subcontractor labor costs which are not recorded in the Company's payroll expense. Payroll information by earn code, employee group and account is detailed on a separate sheet in the file. Amounts reflected include accruals and reversals of accruals. VEO-W-24-01 IPUC DR 16 Page 1 of 1 SUMMARY Year Ended Account Description General Ledger Account 2023 2024 through October Payroll Salaried Labor(Exempt from OT) 50100 $ 4,912,666 $ 4,460,906 Direct Hourly Labor(Non-Exempt and Union) 50105 $ 6,905,556 $ 6,268,715 Salaried Labor Transferred In(Exempt) 50110 $ 28,762 $ 25,374 Direct Hourly Labor Transferred In(Non-Exempt and Union) 50115 $ 603 Salaried Labor Transferred Out(Construction) 50120 $ (2,325,247) $ (2,214,823) Direct Labor Transferred Out(Construction) 50125 $ (1,820,183) $ (1,970,954) Total Opex Payroll Expense $ 7,702,156 $ 6,569,220 Benefits Payroll Taxes 70250 $ 915,934 $ 828,538 Fringe Benefit Transferred Out(Construction) 90950 $ (1,128,863) $ (1,138,359) Workers Compensation 91460 $ 94,590 $ 4,516 Pension Expense 91500 $ 289,744 $ 234,069 Post Retirement PBOP 91550 $ 76,460 $ 63,824 Pension/PBOP Deferred Expense 91560 $ (105,205) Employee Group Health 91700 $ 1,512,302 $ 1,444,063 Employee 401K 91800 $ 449,798 $ 448,028 Other Employee Benefits(Tuition) 91850 $ 459 $ 7,244 Other Awards 91860 $ 92,669 $ 58,379 Total Opex Benefits $ 2,303,093 $ 1,845,098 Total Opex Personnel Cost $ 10,005,249 $ 8,414,318 Average Employees Hourly(Non-Exempt from OT, includes Union) 91.92 91.30 Salaried(Exempt from OT) 42.25 44.50 Temporary Employees(as full-time equivalents) Hourly(Non-Exempt from OT, includes Union) - - Total Average Employee Equivah 134.17 135.80 End of Period Employees Hourly(Non-Exempt from OT, includes Union) 93 88 Salaried(Exempt from OT) 45 46 Total Ending Employee Count 138 134 Temporary Subcontractors 50400 0.67 Union VEO-W-24-01 IPUC DR 16 Attachment 1 Page 1 of 2 SUMMARY BY EARN CODE General Ledger Year Ended Account Description Account Earn Code 2023 2024through October Salaried Labor(Exempt from OT) 50100 Total $ 4,912,666 $ 4,460,906 ERN_21-OVERTIME1.5 $ 65 ERN_30-HOLIDAY $ 172,193 $ 116,539 ERN_35C-VAC Carryover $ 78,659 ERN_35R-VAC RESERVE $ 3,015 ERN_35-VACATION $ 160,947 ERN_49-PAID_ABSENCE $ 97,185 $ 396,229 ERN_51-SICK $ 54,037 $ 33,560 ERN_53-STD/PRIVATE $ 18,357 $ (2,562) ERN_57-SEM/CONF/CONV $ 1,125 ERN_58-JURY_DUTY $ 284 ERN_72-STIP $ 612,407 $ 501,458 ERN_73-LTIP $ 33,592 $ (32,628) ERN_74B-Certificatn Bnus/Awrd $ 7,000 $ 14,000 ERN_74-BONUS $ 1,824 $ 1,854 ERN_74J-Referral Bonus $ 7,500 $ 1,500 ERN_BER-Bereavement $ 3,451 $ 5,425 ERN_REG-Regular_Pay $ 3,619,506 $ 3,271,174 ERN_R-RETROACTIVE $ 5,350 ERN_W-FLOAT_HOLIDAY $ 42,709 $ 12,932 ERN_X-MISC/NOT 401EL $ 131,551 Total Opex Personnel Cost Labor Transferred Out-CapEx $ 3,334 Direct Hourly Labor(Non-Exempt and Union) 50105 Total $ 6,905,556 $ 6,268,715 ERN_10-SUBSTITUTION $ 995,342 $ 1,078,173 ERN_11-SUB_O/T_1.5 $ 111,582 $ 66,105 ERN_12-SUB_O/T_2.0 $ 3,378 ERN_16-STANDBY $ 386,231 $ 352,904 ERN_17-MEAL_ALLOWANCE $ 1,181 $ 1,009 ERN_19-REST_TIME $ 6,633 $ 53,852 ERN_21-OVERTIMEI.5 $ 339,628 $ 226,810 ERN_22-OVERTIME_2.0 $ 6,660 $ 19,265 ERN_30-HOLIDAY $ 227,474 $ 158,306 ERN_35C-VAC Carryover $ 7,037 $ 7,654 ERN_35R-VAC RESERVE $ 54,071 $ 58,587 ERN_35-VACATION $ 327,691 $ 208,517 ERN_49-PAID_ABSENCE $ 33,369 $ 82,260 ERN_51-SICK $ 138,769 $ 136,965 ERN_53-STD/PRIVATE $ 62,611 $ 116,374 ERN_57-SEM/CONF/CONV $ 328 ERN_58-JURY_DUTY $ 3,280 $ 1,334 ERN_74-BONUS $ 23,240 $ 19,897 ERN_74J-Referral Bonus $ 35,000 $ 14,500 ERN_74S-SIGN-ON_BONUS $ 2,821 ERN_74U-Union Ratification $ 105,000 ERN_BER-Bereavement $ 10,444 $ 12,986 ERN_REG-Regular_Pay $ 4,060,399 $ 3,407,878 ERN_R-RETROACTIVE $ 4,425 $ 70,166 ERN_W-FLOAT_HOLIDAY $ 67,669 $ 66,417 Frnge Bnfts Trnsfrrd Out-CapEx $ 50 Salaried Labor Transferred In(Exempt) 50110 Total $ 28,762 $ 25,374 Labor Transferred Out-OpEx $ 28,762 $ 25,374 Direct Hourly Labor Transferred In(Non-Exempt and Union) 50115 Total $ 603 $ - Labor Transferred Out-OpEx $ 603 Salaried Labor Transferred Out 50120 Total $ (2,325,247) $ (2,214,823) Labor Transferred Out-CapEx $ (2,316,546) $ (2,199,491) Labor Transferred Out-Dfrred $ (8,702) $ (15,332) Direct Labor Transferred Out 50125 Total $ (1,820,183) $ (1,970,954) Labor Transferred Out-CapEx $ (1,711,616) $ (1,858,495) Mechganic-Vehicle Allocation Labor Transferred Out-Dfrred $ (16,310) $ (23,155) Trn Cst Trnsf Out Same BU OpEx $ (92,258) $ (89,304) Net Opex Personnel Cost $ 7,702,156 $ 6,569,220 VEO-W-24-01 IPUC DR 16 Attachment 1 Page 2 of 2 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Johns REQUEST NO. 17: Please provide the quantifiable savings from any cost/workforce reduction programs during the past five years. Please provide any additional workforce reduction programs planned for 2023 and 2024. RESPONSE NO. 17: The Company has not implemented any systematic workforce reduction programs during the past five years and has no workforce reduction plans for 2023 and 2024. VEO-W-24-01 IPUC DR 17 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Bucci REQUEST NO. 18: Please summarize all benefit and retirement plans provided to Company employees of all classifications. Please also include any changes that have occurred to the benefits/accruals during the past five years. RESPONSE NO. 18: Please see below and attached summary benefits and retirement plan descriptions: Request No 18 Attachment 1 Retirement Plan(Pension Plan) Request No 18 Attachment 2 401k Plan Request No 18 Attachment 3 401k Bargaining Plan Request No 18 Attachment 4 Amendments to 401k Plan Request No 18 Attachment 5 Amendments to Barg 401k Plan Request No 18 Attachment 6 Amendments to Retirement Plan Request No 18 Attachment 7 Over 65 Retiree Plan Request No 18 Attachment 8 Pre 65 Retiree Plan The following changes to benefit plans have occurred in the past five years: 401k Plans • BiPartisan Budget Act effective l/l/2020 -required plan amendment regarding hardship withdrawals—withdrawal should not exceed the financial need including any taxes or penalties. Hardships will be allowed if funds are not reasonably VEO-W-24-01 IPUC DR 18 Page 1 of 3 available by any other withdrawal or distributions available under the plan or other plans maintained by the employer and the participant demonstrates that they have insufficient funds to satisfy the need. • CARES Act—effective April 2020 -plan will allow distributions up to $50,000 for COVID-19 related expenses (participant has to self-certify). Plan will also allow deferral of loan repayments for COVID-19 related reasons (participant must self-certify). Loan repayments will begin again I/l/2021. • 2nd amendment-rollovers into the plan must be made within 60 days of the distribution from a prior retirement plan. • 3rd amendment - Plan Sponsor name change to SUEZ Water Resources LLC, clarification of earnings used in the Age Based calculator, and adoption of the required minimum distribution age moving from 70.5 to 72 (SECURE Act). • 4th amendment- clarification of the Hoboken location/matching contributions for Lynn, MA location. • 5th amendment—Plan sponsor name changed to Veolia Utility Resources LLC. • 6th amendment—clarification amendment of participating employers in the plan. • 7th amendment—automatic enrollment. Retirement Pension Plans • Definition of Disability Retirement—participant has to be on LTD and have at least 10 years of service to qualify for disability retirement. • 2nd amendment-Lump sum window offered in Q4 2020 to vested terms in the SWR Retirement Plan. • 3rd amendment - Plan sponsor name change to SUEZ Water Resources LLC, required minimum distribution age moving from 70.5 to 72 (SECURE Act). • 4th amendment—adding Hoboken location (union and non-union). • 5th amendment—Plan sponsor name changed to Veolia Utility Resources LLC. VEO-W-24-01 IPUC DR 18 Page 2 of 3 Pre 65 and Over 65 Retiree Plan • Annual premium rates (Pre 65). • Annual Health Reimbursement Account rates (Over 65). • 2nd amendment—Plan sponsor changed to Veolia Utility Resources LLC. • Lifetime maximum of$1,000,000 effective 1/1/2024. • Medical carrier changed from Cigna to United Healthcare 1/l/2024. Please see the following files for the plan amendment not included in the previous attachments as well as the summary of the lifetime maximum benefit change: Request No 18 Attachment 9 Pre 65 Retiree -2nd Amendment (Plan Sponsor) Request No 18 Attachment 10 Pre 65 Retiree -Lifetime Maximum Benefit Summary VEO-W-24-01 IPUC DR 18 Page 3 of 3 12/6/17 Summary Plan Description SUEZ Water Resources Inc. Retirement Plan As In Effect As Of January 1, 2017 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 1 of 29 Table of Contents Page ABOUTTHIS SUMMARY........................................................................................................... 1 PART ONE: YOUR PLAN BENEFITS........................................................................................ 2 I. Participation........................................................................................................................ 2 II. Years of Benefit Service and Vesting Service; Hours of Service....................................... 2 A. Year of Benefit Service........................................................................................... 2 B. Year of Vesting Service.......................................................................................... 4 C. Hour of Service....................................................................................................... 4 III. Retirement Dates.................................................................................................................4 A. Normal Retirement..................................................................................................4 B. Early Retirement..................................................................................................... 4 C. Late Retirement.......................................................................................................4 IV. Amount of Retirement Benefit............................................................................................ 5 A. Normal Retirement Benefit..................................................................................... 5 B. Annual Compensation and Average Annual Compensation .................................. 5 C. Early Retirement Benefit........................................................................................ 6 D. Late Retirement Benefit.......................................................................................... 7 E. Vested Termination................................................................................................. 7 V. When Your Retirement Benefit Is Paid.............................................................................. 7 VI. How Your Retirement Benefit Is Paid................................................................................ 8 A. Forms of Payment................................................................................................... 8 B. Election of Form of Payment.................................................................................. 9 VII. Death Benefit...................................................................................................................... 9 A. If you die after your Earliest Retirement Age......................................................... 9 B. If you die on or before what would have been your Earliest Retirement Age........................................................................................................................ 10 C. Commencement of Death Benefit Payments........................................................ 10 D. Example................................................................................................................ 10 VIII. Disability Retirement Benefit........................................................................................... I I A. Total and Permanent Disability............................................................................ 11 B. Partial Disability................................................................................................... 11 IX. Top-Heavy Plan................................................................................................................ 11 X. No Right to Employment.................................................................................................. 1 1 XI. Qualified Domestic Relations Order................................................................................. 11 i 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 2 of 29 Table of Contents (continued) Page XII. Military Service ................................................................................................................ 12 XIII. Plan Amendment or Termination...................................................................................... 12 XIV. Claims Procedure.............................................................................................................. 13 A. Submission of Claim for Plan Benefits................................................................. 13 B. Denial of Benefits................................................................................................. 13 C. Claims Review Procedure..................................................................................... 14 D. Disability Claims .................................................................................................. 15 E. Civil Actions......................................................................................................... 15 XV. ERISA Rights.................................................................................................................... 16 PART TWO: IMPORTANT ADMINISTRATIVE INFORMATION........................................ 18 I. Who Administers the Plan................................................................................................ 18 II. Other Important Plan Information .................................................................................... 18 AppendixA...................................................................................................................................20 AppendixA-1................................................................................................................................21 AppendixA-2................................................................................................................................22 AppendixB...................................................................................................................................23 ii 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 3 of 29 Defined Term GLOSSARY Page AffiliatedCompany ........................................................................................................................ 1 AnnualCompensation..................................................................................................................... 5 AverageAnnual Compensation...................................................................................................... 5 BenefitsCommittee ...................................................................................................................... 18 Code................................................................................................................................................ 1 CollectiveBargaining Unit............................................................................................................. 1 Company......................................................................................................................................... 1 Disability Retirement Benefit....................................................................................................... 11 EarliestRetirement Age.................................................................................................................. 9 EarlyRetirement Date..................................................................................................................... 4 ERISA........................................................................................................................................... 14 Hourof Service............................................................................................................................... 4 Joint and Surviving Spouse Annuity............................................................................................... 8 LateRetirement Date......................................................................................................................4 Life Annuity with a Period Certain................................................................................................. 8 Normal Retirement Benefit............................................................................................................. 5 NormalRetirement Date.................................................................................................................4 ParticipatingEmployer................................................................................................................... 1 PBGC............................................................................................................................................ 12 Plan ................................................................................................................................................. 1 PlanAdministrator........................................................................................................................ 18 PlanYear....................................................................................................................................... 19 QDRO........................................................................................................................................... 11 SeniorVP of HR........................................................................................................................... 13 SingleLife Annuity......................................................................................................................... 8 Specified Benefit Service Date....................................................................................................... 3 SpecifiedHire Date......................................................................................................................... 2 Yearof Benefit Service................................................................................................................... 2 Yearof Vesting Service..................................................................................................................4 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 4 of 29 ABOUT THIS SUMMARY This summary plan description highlights key provisions of the SUEZ Water Resources Inc. Retirement Plan, previously known as the United Water Resources Inc. Retirement Plan, as in effect as of January 1, 2017 (the "Plan"). The Plan sponsor is SUEZ Water Resources Inc. (the "Company"), previously known as United Water Resources Inc. You were able to become a participant in the Plan if you: • were employed by the Company or a"Participating Employer" (see next paragraph) and were: (i)represented by a collective bargaining unit specified on the next page (a"Collective Bargaining Unit")who had bargained for Plan participation; or(ii) not represented by a collective bargaining unit; and • were hired before the "Specified Hire Date" applicable to you(see next page). A "Participating Employer" is an Affiliated Company which participates in the Plan on behalf of its eligible employees. An "Affiliated Company" means a subsidiary of the Company or other related entity which is considered, under the rules set out in the Internal Revenue Code ("Code"), to be a member of the same controlled group as the Company. The Plan may be amended or terminated at any time in accordance with applicable law. The full text of the Plan document may be requested from the HR Employee Service Center. If there is a difference between this summary and the terms of the collective bargaining agreement negotiated with your Collective Bargaining Unit, subject to applicable law it is intended that the collective bargaining agreement will control. Please take the time to read this summary of benefits provided under the Plan. There are certain defined terms in this summary you need to understand. When first defined, these terms are highlighted in bold print, underlined and in quotation marks. When used elsewhere, the first letter of each word in the term is capitalized. When you see a capitalized term in the summary, you can refer to the Glossary in the preceding page to find out the page on which that term is defined. This booklet is a summary of the Plan only as applicable to participants on January 1, 2017. If you were a participant in the Plan and terminated your employment with the Company, or an Affiliated Company, before January 1, 2017, the benefit you y be entitled to under the Plan is determined under the provisions of the Plan as in effect at the time of your termination. Contact the HR Employee Service Center with any questions about the Plan or this summary you may have. 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 5 of 29 PART ONE: YOUR PLAN BENEFITS I. Participation You were eligible to be a participant in the Plan if you were hired by the Company or a Participating Employer before the date applicable to you as specified below (your "Specified Hire Date"): Your Specified If You Were Hire Date- Hired Before Not Represented by a Collective Bargaining Unit January 1, 2010 Represented by United Association of Journeymen and April 1,2011 Apprentices of the Plumbing and Pipe Fitting Industry of the United States and Canada,U.A. Local 296 and United Water Idaho Represented by Utility Workers Union of America,Local 375, February 1, 2011 Jersey City,NJ Represented by Utility Workers Union of America Local 584, April 1,2011 Delaware Represented by Utility Workers Union of America,Local 375, December 16,2011 New Jersey Represented by Utility Workers Union of America,Local 503, November 18,2011 Toms River Represented by Utility Workers Union of America,Local 516, January 1,2011 Bloomsburg,PA Represented by Utility Workers Union of America,Local 489, April 11,2012 Harrisburg,PA Represented by Utility Workers Union of America Local 1-2, May 2,2012 New Rochelle,NY Represented by International Brotherhood of Electrical September 7,2012 Workers,Union Local 363,New York H. Years of Benefit Service and Vesting Service; Hours of Service A. Year of Benefit Service Subject to the maximum described in the following paragraph, as a participant you have been credited with a"Year of Benefit Service" for each twelve (12) consecutive month period (generally based on the anniversary of your first day of Company or Participating Employer employment) in which you had at least 1,000 Hours of Service credited with the Company or a Participating Employer. For example (again subject to a maximum), if you were hired on October 1, 2008 and had 1,000 or more Hours of Service on September 30, 2009, you would be credited 2 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 6 of 29 with a Year of Benefit Service on that anniversary date; and each succeeding September 30th if you met this 1,000 Hour of Service requirement. However, you are not credited with any additional Years of Benefit Service after the later of. (i) your "Specified Benefit Service Date" (see the chart below); or Gi)your attaining the maximum number of Years of Benefit Service that can be credited to you under the Plan (,see the chart below): No Additional Year of Benefit Service Credited After the Later of or Your Attaining Your"Specified The Maximum If You Were Benefit Service Years of Benefit Date" Service That May Be Credited To You Not Represented by a Collective July 1, 2011 35 Bargaining Unit Represented by United Association of July 1,2011 35 Journeymen and Apprentices of the Plumbing and Pipe Fitting Industry of the United States and Canada,U.A. Local 296 Represented by Utility Workers Union of December 31,2011 40 America,Local 375,Jersey City,NJ Represented by Utility Workers Union of December 31,2011 40 America Local 584,Delaware Represented by Utility Workers Union of February 1,2012 40 America,Local 375,New Jersey Represented by Utility Workers Union of February 1,2012 40 America,Local 503, Toms River Represented by Utility Workers Union of February 1,2012 40 America,Local 516,Bloomsburg,PA Represented by Utility Workers Union of July 1,2012 40 America,Local 489,Harrisburg,PA Represented by Utility Workers Union of May 1,2012 40 America Local 1-2,New Rochelle,NY Represented by International Brotherhood December 1,2012 40 of Electrical Workers,Union Local 363, New York Contact the HR Employee Service Center with any questions about your Years of Benefit Service. 3 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 7 of 29 B. Year of Vesting Service You are fully (100%) vested in your Plan benefit when credited with five (5) Years of Vesting Service. You are credited with a "Year of Vesting Service" for each 12 consecutive month period (looking at each anniversary of your first date of Company or Affiliated Company employment) in which you had at least 1,000 Hours of Service with the Company or an Affiliated Company. Contact the HR Employee Service Center with any questions about your Years of Vesting Service. C. Hour of Service In general, you are credited with an "Hour of Service" for each hour for which you directly or indirectly receive, or are entitled to receive, payment for services by the Company and: (i) for Year of Vesting Service credit, payment by an Affiliated Company; and (ii) for Year of Benefit Service credit, payment by a Participating Employer. In general, you are credited with 45 Hours of Service for each week in which you complete at least one (1) Hour of Service. If you stopped working for the Company or an Affiliated Company and then were rehired (i.e., you had a "break in service"), contact the HR Employee Service Center with any questions about your Hours of Service before your break. M. Retirement Dates A. Normal Retirement Your "Normal Retirement Date" is the first day of the month coinciding with or next following the later of. (i) the date you reach age 65; or (ii) your fifth(5th) anniversary of Plan participation. B. Early Retirement Your "Early Retirement Date" is the first day of the month coinciding with or next following the date you have: (i) completed ten (10) Years of Vesting Service; (ii) attained age 55; and (iii) elected to begin receiving retirement benefit payments before your Normal Retirement Date. C. Late Retirement If you continue your employment with the Company or an Affiliated Company beyond your Normal Retirement Date, your "Late Retirement Date" is the first day of the month coinciding with or next following the date you then actually retire. 4 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 8 of 29 IV. Amount of Retirement Benefit A. Normal Retirement Benefit In general, your "Normal Retirement Benefit' is determined by multiplying: (your Average Annual Compensation) x (1'/2%) x(your Years of Benefit Service) Your Normal Retirement Benefit (as determined under this formula) represents an annual amount payable to you monthly beginning at your Normal Retirement Date in the form of a Single Life Annuity as defined in Part VI (i.e., with no benefit payable after your death). Your benefit applying this formula (your "accrued benefit") will differ depending upon the point in time when the calculation is made. The amount payable then also may be adjusted for considerations such as when payments begin as well as the form in which payment is made. Also, see Appendix B.1 for special offset and minimum annual benefit provisions applicable to certain participants not represented by a Collective Bargaining Unit. Contact the HR Employee Service Center if you a question about how the Normal Retirement Benefit that you have accrued is determined. B. Annual Compensation and Average Annual Compensation 1. Annual Compensation "Annual Compensation" means your regular base pay or base wages, including any amounts deferred on a pretax basis under a 401(k) plan or contributed to a "cafeteria plan" pursuant to a salary reduction agreement, but excluding overtime and vacation pay, fringe benefits, lump sum payments payable in lieu of base wage increases, bonuses and other incentive income, equity income, commissions, expense allowances, imputed income and any contributions under the Plan and under any other qualified employee benefit plan. In determining your Average Annual Compensation (see below) and your Normal Retirement Benefit, no Annual Compensation is taken into account if paid on or after the later of your i) Specified Benefit Service Date; or (ii) your being credited with the maximum number of Years of Benefit Service for which you are eli.ig ble. Also, there is an Annual Compensation limit of $200,000 for plan years before January 1, 2002 in determining benefit accruals for plan years beginning after December 31, 2001. 2. Average Annual Compensation Your "Average Annual Compensation' means the average of your Annual Compensation during the highest consecutive sixty (60) months (or 5 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 9 of 29 the actual number of months, if less) of the last one-hundred and twenty (120) consecutive months of your employment with the Company or a Participating Employer or, if earlier, when you attained your Specified Benefit Service Date. However, see Appendix B.1(e). for provisions that may apply if you were not represented by a Collective Bargaining Unit and attained your maximum Years of Benefit Service on or before December 31, 2012. 3. Example You retire at your Normal Retirement Date with an Average Annual Compensation of$55,000 and 35 Years of Benefit Service: Average Annual Compensation $55,000 $55,000 x 1'/2% $ 825 Multiplied by Years of Benefit Service x 35 Annual retirement benefit(Single Life Annuity) $28,875 Monthly retirement benefit($28,875 - 12) $ 2,406.25 4. Code Limits There are different limits under the Code that may apply in determining your Normal Retirement Benefit. For example, there is a limit on the Annual Compensation amount that can be used for a year to determine your Average Annual Compensation and also a limit on the maximum annual retirement benefit that the Plan can provide. Check with the HR Employee Service Center if you have any questions about the different IRS limits and if they apply to you. C. Early Retirement Benefit If you are eligible for (completed ten (10) Years of Vesting Service and attained age 55) and elect an Early Retirement Date, the Normal Retirement Benefit accrued by you is calculated. Then, 1. your accrued benefit is reduced in accordance with the adjustment found in Appendix A or A-1, as applicable, to account for commencement of benefit payment before your Normal Retirement Date. 2. however, if you were hired before October 1, 2001, or are a former Merged Plan participant (see Appendix B.2), have attained age 62 and completed twenty Years of Vesting Service, your accrued benefit is not reduced to account for benefit commencement before your Normal Retirement Date; and 3. in addition, see Appendix B.4 for certain participants hired before a specified date and represented by specified Collective Bargaining Units who are eligible for an unreduced benefit if they have attained age 60 with 30 Years of Vesting Service. 6 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 10 of 29 The amount payable to you at your Early Retirement Date, as determined above is subject to further adjustment depending upon the form of benefit payment. Early retirement benefits are payable as of the first day of the month following your Early Retirement Date. To elect an Early Retirement Date, you need to properly complete and submit the appropriate forms (with your spouse's consent if married) at least ninety (90) days in advance of your anticipated Early Retirement Date. The forms can be obtained from the HR Employee Service Center. D. Late Retirement Benefit If you continue to be employed by the Company or an Affiliated Company past your Normal Retirement Date, you do not begin to receive payment of your retirement benefit until your Late Retirement Date. Your benefit on your Late Retirement Date is determined by applying the same formula as would be used in determining a Normal Retirement Benefit but calculated as of the date you actually retired. That amount is subject to further adjustment for the form of benefit payment. As you continued to be an employee during the period between your Normal and Late Retirement Dates, no Plan benefit payments are made during this period i.e., benefit payments are suspended. You will receive a notice informing you of that suspension. E. Vested Termination If you were vested and terminated employment with the Company or an Affiliated Company before age 55: 1. after completing at least five (5)but less than ten (10) Years of Vesting Service; You will begin receiving your Plan benefit when you reach your Normal Retirement Date. 2. after completing at least ten (10) Years of Vesting Service. You may elect to begin receiving your benefit after attaining age 55 but not later than your Normal Retirement Date. The amount payable to you is determined by first calculating your Normal Retirement Benefit (i.e., your accrued benefit as of your termination date). That amount then is subject to adjustment to take into account: (i)payment before age 65 (in accordance with the applicable Appendix); and(ii)your form of benefit payment. V. When Your Retirement Benefit Is Paid Your monthly payments will begin as of your Early, Normal or Late Retirement Date. 7 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 11 of 29 VI. How Your Retirement Benefit Is Paid A. Forms of Payment Benefits under the Plan are payable in different forms: 1. "Single Life Annuity": a monthly benefit payable to you for life; with no continuing benefit payable to anyone after your death. If you are not married, your normal form of benefit payment will be a Single Life Annuity, but you may elect, see below, a Life Annuity with a Period Certain. 2. "Joint and Surviving Spouse Annuity": a monthly benefit payable to you for life, followed by a monthly benefit payable for life to your surviving spouse equal to 50%, 662/3%, 75% or 100% (based on your election) of the benefit you were receiving before your death. Because this benefit may be payable during two lives, monthly payments are less than the monthly payments that would be made in a Single Life Annuity form. The amount of the reduction will depend on the percentage elected to be paid to your surviving spouse (i.e., 50%, 662/3%, 75% or 100%) and you and your spouse's age when benefit payments begin. If you are married, your normal form of benefit payment will be a Joint and 50% Surviving Spouse Annuity, but you may elect a Joint and Surviving Spouse Annuity with a different percentage, a Single Life Annuity or a Life Annuity with a Period Certain, with your spouse's written and notarized consent. 3. "Life Annuity with a Period Certain": a reduced monthly benefit payable to you for life but if you die before receiving benefit payments for the ten or fifteen year period you elected (with a 20 year period also available if you participated in the United Water New York Inc. Retirement Plan-Bargaining Unit), the same monthly payment will be made to your designated beneficiary for the remainder of the applicable period. No beneficiary payments are made if you die after receiving payments for the applicable period certain. 4. Payment of Retirement Benefit With a Present Value of Less than $5,000: if at your annuity starting date, the present value of your retirement benefit is less than $5,000 when you terminate employment or retire, some special rules apply: • If the present actuarial value of your Normal Retirement Benefit is less than or equal to $1,000, this present value will automatically be paid to you in cash, in a single lump sum, following your retirement or termination of employment. 8 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 12 of 29 • If(i) the present value of your Normal Retirement Benefit is greater than $1,000, but less than $5,000; and (ii) you do not timely elect to have your retirement benefit rolled over directly to another eligible retirement plan or paid to you in a single lump sum; then (iii) your retirement benefit will automatically be paid to an individual retirement account or an annuity designated by the Plan Administrator following your retirement or termination of employment. B. Election of Form of Payment You can elect your form of benefit payment by properly completing (including written spousal consent, if applicable) and submitting the benefit payment election form available from the Plan Administrator. If you do not make an election (and the value of your benefit is $5,000 or more), payment will be made in the normal form described above (i.e., a Single Life Annuity) if you are not married and a Joint and 50% Surviving Spouse Annuity if you are married). If required by a court ordered QDRO, as described in Section XI, benefits otherwise payable in accordance with your election will be paid in accordance with the QDRO. VII. Death Benefit Not Married: If you are not married, in general there is no benefit payable by the Plan in the event of your death before your Early, Normal or Late Retirement Date. However, see Appendix B.3 for a description of the death benefit that may be applicable to an unmarried participant who participated in the United Water New Jersey Inc. Employees Retirement Plan-Bargaining Unit. Married: If you are a married participant who is vested, and who dies before what would have been your Early, Normal or Late Retirement Date, your surviving spouse is eligible to receive a spousal death benefit. That spousal benefit, see below, is subject to adjustment as applicable, for payment beginning before age 65 (i.e., under the applicable Appendix) and for the spousal annuity form of payment. The example below illustrates these calculations. A. If you die after your Earliest Retirement Age If your death occurs after the earliest date on which you could have elected to receive retirement benefits ("Earliest Retirement Age"), the benefit then payable to your surviving spouse will be the amount that would have been payable as a survivor annuity assuming that you had retired on the day before you died with your benefit payable in the form of. (i) a Joint and 100% Surviving Spouse Annuity if you die while still employed with the Company or an Affiliated Company; or (ii) a Joint and 50% Surviving Spouse Annuity if you die after terminating employment with the Company or an Affiliated Company. 9 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 13 of 29 B. If you die on or before what would have been your Earliest Retirement Age If your death occurs on or before what would have been your Earliest Retirement Age, the benefit payable to your spouse will be the amount that would be payable as a survivor annuity had you: (i) terminated employment with the Company or an Affiliated Company on the earlier of your date of death or your date of termination of employment; (ii) survived to, and retired at, your Earliest Retirement Date with a benefit payable in the form of. (x) a Joint and 100% Surviving Spouse Annuity if you die while still employed with the Company or an Affiliated Company; or (y) a Joint and 50% Surviving Spouse Annuity if you die after terminating employment with the Company or an Affiliated Company; and then (iii) died on the day after you would have reached your Earliest Retirement Age. C. Commencement of Death Benefit Payments Payment of the death benefit to your spouse may commence as of the first day of the month following the date of death (at the election of the surviving spouse), but not before what would have been your Earliest Retirement Age. Your spouse has certain discretion to defer the commencement of benefit payments. No spousal death benefit will be payable if your spouse dies before the applicable benefit commencement date. D. Example Penelope Jones, hired before October 1, 2001, was age 57 years and 4 months at the time of her death during active employment. Penelope's Average Annual Compensation is $55,000. She had 24 Years of Benefit Service at the time of death. Her surviving spouse (age 56 years) is entitled to a death benefit payable in the form of a Joint and 100% Surviving Spouse Annuity commencing the first of the month following her death, if so elected by the surviving spouse. Such death benefit will be adjusted in accordance with Appendix A because payment of the benefit commences before Penelope's 65th birthday. The benefit is computed as follows: Average Annual Compensation $55,000 $55,000 x 11/2% 825 Multiplied by Years of Benefit Service x 24 Annual Benefit Computed in the form of a Single Life Annuity $19,800 Reduction in the form of a Joint and 100% Surviving Spouse Annuity($19,800 x .8606) $ 17,040 Adjustment under Appendix A for payment before Participant's 65th birthday ($17,040 x .8767) $ 14,939 Monthly death benefit ($14,939 - 12) $19244.92 10 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 14 of 29 VIII. Disability Retirement Benefit A. Total and Permanent Disability The Plan may provide a disability benefit if you are: (i) credited with ten (10) or more Years of Vesting Service; and (ii) determined to be totally and permanently disabled - i.e., no longer able to perform your job in a satisfactory manner due to total and permanent physical or mental disability. The determination of total and permanent disability is made by the Plan Administrator, including requiring such medical examinations as it determines. The benefit payable is equal to the Normal Retirement Benefit accrued by you at the time you became totally and permanently disabled, with no reduction for payment commencing before attaining age 65. B. Partial Disability The Plan may provide a partial disability benefit if you: (i) were covered by the United Water New York Inc. Employees Retirement Plan - Bargaining Unit; (ii) not eligible for an Early or Normal Retirement Date; and (iii) determined to be partially disabled. The benefit payable is equal to the Normal Retirement Benefit credited to you at the time you became partially disabled, with a reduction for payment commencing before attaining age 65 in accordance with Appendix A-2. You are considered partially disabled if you no longer can perform your job in a satisfactory manner due to a physical or mental disability; or cannot meet the standards uniformly applicable to employees and no other available work is available that you are both qualified for and able to perform. The determination of partial disability is made by the Plan Administrator, including requiring such medical examinations as it determines. IX. Top-Heavy Plan A top-heavy plan is one in which the value of accrued benefits for certain officers of the Company and Participating Employers exceeds sixty percent (60%) of the value of benefits accrued for all Plan participants. If the Plan were top-heavy, a different vesting schedule might apply and/or a minimum benefit might need to be credited to participants who are not represented in collective bargaining. The Plan is not top- heavy at this time and is not expected to be top-heavy in the future. X. No Right to Employment Participation in the Plan is not a contract for, or a guarantee of, present or continued employment with the Company or any Affiliated Company. XI. Qualified Domestic Relations Order Federal law prohibits assignment or attachment of your benefits from the Plan except under a qualified domestic relations order ("QDRO"). A QDRO is a court order, 11 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 15 of 29 issued in connection with a divorce or family support proceeding, which directs the Plan to pay benefits to someone other than you (e.g., your spouse, former spouse, child or other dependent). The Plan must obey these court orders, and any such payment will not violate the rule of non-assignability of benefits. You will be notified if the Plan receives notice of a domestic relations order that may affect your benefits. You are entitled to receive, at no charge, a copy of the Plan's procedure governing QDRO determinations by contacting the Plan Administrator. XII. Military Service Benefits and service credits with respect to "qualified military service" will be provided in accordance with applicable law. This applies if you take leave because of service with the U.S. armed forces and have reemployment rights under the Uniformed Services Employment and Reemployment Rights Act. You may be entitled to applicable benefits pursuant to the Plan for the time you spent in qualified military service provided you meet the requirements of this law, including notice to the Company or Affiliated Company, and return to employment within the time prescribed by law. XIII. Plan Amendment or Termination The Company reserves the right to amend in whole or in part, or to terminate, the Plan at any time, in accordance with applicable law. Should the Company terminate the Plan, you are fully vested in benefits accrued under the Plan to that point. Upon termination of the Plan, no Plan assets may revert to the Company or a Participating Employer before the satisfaction of all Plan liabilities. Benefits under this Plan are insured by the Pension Benefit Guaranty Corporation ("PBGC") if the Plan terminates. Generally, the PBGC guarantees most vested normal retirement age benefits, early retirement benefits, disability benefits if you become disabled before the Plan terminates, and survivor's pensions. However, the PBGC does not guarantee all types of benefits under covered plans, and the amount of benefit protection is subject to certain limits. The PBGC guarantee applies to vested benefits at the level in effect on the date of the Plan's termination. However, if benefits have been increased within the five (5) years before the Plan terminates, the whole amount of the benefit increase may not be guaranteed. In addition, there is a ceiling on the amount of monthly benefits that the PBGC guarantees, which is adjusted periodically. For more information on the PBGC insurance protection and its limitations, ask your Plan Administrator or the PBGC. Inquiries to the PBGC should be addressed to the: Coverage and Inquiries Division Pension Benefit Guaranty Corporation 2020 K Street,NW 12 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 16 of 29 Washington, DC 20006 The PBGC Coverage and Inquiries Division may also be reached by calling (202) 326-4000. Additional information about the PBGC's pension insurance program is available through the PBGC's website at www.pbec.gov. XIV. Claims Procedure A. Submission of Claim for Plan Benefits If you think an error has been made in determining your benefits, you or your beneficiaries may make a claim for any Plan benefits to which you believe you are entitled. Any such claim should be in writing and should be made to the Senior Vice President of Human Resources of the Company (the "Senior VP of HR"). If the Senior VP of HR determines the claim is valid, you will receive a statement describing the amount of benefit, the method or methods of payment, the timing of distributions and other information relevant to the payment of the benefit. B. Denial of Benefits If your claim is wholly or partially denied, the Senior VP of HR will provide you with written or electronic notification of the Plan's adverse determination. This written or electronic notification must be provided to you within a reasonable period of time, but not later than 90 days after the receipt of your claim by the Senior VP of HR, unless the Senior VP of HR determines that special circumstances require an extension of time for processing your claim. If the Senior VP of HR determines that an extension of time for processing is required, written notice of the extension will be furnished to you before the termination of the initial 90-day period. In no event will such extension exceed a period of 90 days from the end of the initial period. The extension notice will indicate the special circumstances requiring an extension of time and the date by which the Plan expects to render the benefit determination. The Senior VP of HR's written or electronic notification of any adverse benefit determination must contain the following information: 1. The specific reason or reasons for the adverse determination. 2. Reference to the specific Plan provisions on which the determination is based. 3. A description of any additional material or information necessary for you to perfect the claim and an explanation of why such material or information is necessary. 4. Appropriate information including timeframes as to the steps to be taken if you or your beneficiary wants to submit your claim for review. 13 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 17 of 29 5. A statement that you have a right to bring a civil suit under Section 502(a) of the Employee Retirement Income Security Act of 1974 ("ERISA"). If your claim has been denied, you have the right to request a review by the Benefits Committee of the decision denying the claim. If you want to submit your claim for review, you must follow the Claims Review Procedure described below. C. Claims Review Procedure Upon the denial of your claim for benefits, you may file your request for review, in writing, with the Benefits Committee. YOU MUST FILE YOUR REQUEST FOR REVIEW NO LATER THAN 60 DAYS AFTER YOU HAVE RECEIVED WRITTEN OR ELECTRONIC NOTIFICATION OF AN ADVERSE BENEFIT DETERMINATION. You may submit written comments, documents, records, and other information relating to your claim for benefits. You will be provided, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to your claim for benefits. Your request for review must be given a full and fair consideration. This review will take into account all comments, documents, records, and other information submitted by you relating to your claim, without regard to whether such information was submitted or considered in the initial determination. The Benefits Committee will provide you with written or electronic notification of the Plan's benefit determination on review. The Benefits Committee must provide you with this notification within 60 days after the Benefits Committee's receipt of your written request for review, unless the Benefits Committee determines that special circumstances require an extension of time for processing your request. If the Benefits Committee determines that an extension of time for processing is required, written notice of the extension will be furnished to you before the termination of the initial 60-day period. In no event will such extension exceed a period of 60 days from the end of the initial period. The extension notice will indicate the special circumstances requiring an extension of time and the date by which the Plan expects to render the determination on review. In the case of an adverse determination on review, the notification will explain: 1. The specific reason of reasons for the adverse determination. 2. Reference to the specific Plan provisions on which the determination is based. 3. A statement that you are entitled to receive, upon request and free of charge, reasonable access to, and copies of, all documents, records, and other information relevant to your claim for benefits. 14 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 18 of 29 4. A statement that you have a right to bring a civil suit under Section 502(a) of ERISA. If your claim for benefits is denied and you receive an adverse determination upon review, in whole or in part, you may file suit in a state or Federal court, provided you have complied with all the rules of the Claims Review Procedure. D. Disability Claims The time schedules that apply to disability claims differ from those that apply to other claims. The Senior VP of HR must notify you of a denial of benefits within 45 days of receiving your claim in the manner provided above with respect to other claims. This period may be extended twice for an additional 30 days each time, provided you are notified as provided above. You will have 45 days to provide any information requested. If your claim is then denied you will have 180 days to request a review. The Benefits Committee must provide you with the same information as provided for all other claims, but he must also provide the internal criterion, guideline or rule that was relied on or a statement that you may request such internal rule etc. free of charge. The Benefits Committee will notify you not later than 45 days after receipt of your request for a review. This 45-day period may be extended for an additional 45 days if special circumstances require the extension. The above is only a summary of the disability claims procedure. If your disability claim is denied, you have a right to request a copy free of charge of the Plan's disability claims procedure. E. Civil Actions You must fully exercise all claim and appeal rights provided herein before bringing a civil action under ERISA Section 502(a) to recover benefits due to you under the terms of the Plan, to enforce your rights under the terms of the Plan or to clarify your rights to future benefits under the terms of the Plan. Furthermore, you may not bring any court action seeking review of an appeal denial later than one (1) year after you have exhausted all your claim and appeal rights explained above. All actions or litigation arising out of or relating to the Plan must be commenced and prosecuted in the federal district court whose jurisdiction includes Paramus, New Jersey. As a condition to participation in this Plan, you (or any other person whose claim relates to participation in the Plan) is deemed to have consented to the personal jurisdiction over you of that federal district court in respect of any such actions or litigation, and you (or any other person whose claim relates to participation in the Plan) also are deemed to have consented to service of process with respect to any such actions or litigation by registered mail, return receipt requested, or by any other means permitted by rule or law. 15 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 19 of 29 XV. ERISA Rights As a participant in a plan that is subject to the provisions of ERISA, you are entitled to certain rights and protections. Under ERISA, all Plan participants are entitled to: ■ Examine, without charge, copies of all documents governing the Plan including collective bargaining agreements and a copy of the latest annual report (Form 5500 Series) filed by the Plan Administrator with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration. These documents are available at the Plan Administrator's office. ■ Receive copies of documents governing the operation of the Plan including collective bargaining agreements, copies of the latest annual report (Form 5500 Series) and updated Summary Plan Description by writing to the Plan Administrator. The Plan Administrator may make a reasonable charge for the copies. ■ Receive a summary of the Plan's annual financial report. The Plan Administrator is required by law to furnish each participant with a copy of this summary annual report each year. ■ Get a statement at least once a year notifying you of the total benefits that you have accumulated under the Plan, and whether you have a right to receive a pension at normal retirement (age 65 or the fifth anniversary of participation, if later) and if so, what your benefits would be at normal retirement age if you stop working now. If you do not have a right to a pension, the statement will tell you how many more years you have to work to get a vested right. In addition to creating rights for Plan participants, ERISA imposes duties upon the people who are responsible for the operation of the Plan. The people who operate the Plan -- called "fiduciaries" -- have a duty to do so prudently, in your interest and that of other Plan participants and beneficiaries. No one may fire you or otherwise discriminate against you in any way to prevent you from obtaining a benefit or exercising your rights under ERISA. If your claim for a benefit is denied or ignored, in whole or in part, you have a right to know why this was done, to obtain copies of documents relating to the decision without charge, and to appeal any denial, all within certain time schedules. Under ERISA, you can take steps to enforce your rights. For instance, if you request a copy of Plan documents or the latest annual report from the Plan Administrator and do not receive them within 30 days, you may file suit in federal court. In such a case, the court may require the Plan Administrator to provide the materials and pay 16 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 20 of 29 you up to $110 a day until you receive the materials, unless the materials were not sent because of a reason beyond the control of the Plan Administrator. If your claim for benefits is denied or ignored, in whole or in part, you may file suit in a state or federal court. In addition, if you disagree with the Plan's decision or lack thereof concerning the qualified status of a domestic relations order, you may file suit in a federal court. If you believe Plan fiduciaries misuse the Plan's money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor. The court may also decide who should pay court costs and legal fees. If your suit is successful, the court may order the person you have sued to pay these costs and fees. If your suit is not successful, the court may order you to pay these costs and fees -- for example, if it finds your claim is frivolous. If you have any questions about the Plan, you should contact the Plan Administrator. If you have any questions about this statement or about your rights under ERISA, you should contact the nearest area office of the Employee Benefits Security Administration, U.S. Department of Labor, which is listed in your telephone directory, or write to: Division of Technical Assistance and Inquiries Employee Benefits Security Administration U.S. Department of Labor 200 Constitution Avenue,N.W. Washington, D.C. 20210 You may also obtain certain publications about your rights and responsibilities under ERISA by calling the publications hotline of the Employee Benefits Security Administration. 17 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 21 of 29 PART TWO: IMPORTANT ADMINISTRATIVE INFORMATION I. Who Administers the Plan The Company is the "Plan Administrator" and the Company's Human Resources Department is responsible for managing the day to day operation and administration of the Plan. The "Benefits Committee" established pursuant to the Plan is responsible for the interpretation of the Plan, the appeal of claim denials and for discretionary decisions about the application of its provisions. The Benefits Committee's decisions and actions shall be final, conclusive and binding on all persons unless such determination or action is held to be "arbitrary and capricious" by an appropriate court of law. The name, address and telephone number of the Plan Administrator and of the Benefits Committee are: SUEZ Water Resources Inc. 461 From Road Paramus,New Jersey 07652 Tel: (201) 767-9300 II. Other Important Plan Information Plan Sponsor: The Plan is sponsored by SUEZ Water Resources Inc. EIN: 71-0005226 Address: 461 From Road Paramus,New Jersey 07652 Plan Identification Number: 002 Plan Trustee: Wells Fargo Bank,N.A. 733 Marquette Avenue Minneapolis, MN 55479 Agent for Service of Legal Process: Senior Vice President, Human Resources SUEZ Water Resources Inc. 461 From Road Paramus,New Jersey 07652 Service of legal process may also be made upon the Plan Trustee. 18 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 22 of 29 Type of Plan and Contributions: The Plan is a "defined benefit pension plan." The Company and other Participating Employers pay the entire cost of the benefit provided under the Plan. The amounts the Company and other Participating Employers must contribute to the Plan are determined by the Plan actuary. Participants make no contributions at all. Plan Year: January 1 -December 31. 19 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 23 of 29 Appendix A Early Retirement Reduction Factors 1. For Early Retirement at age 55 or older with 10 or more Years of Vesting Service-Hired before October 1, 2001* 2. For Death Benefit for a married Participant who dies with 10 or more Years of Vesting Service-Hired Before October 1, 2001* 3. For a Merged Plan Participant (See Appendix B.2) Years Months 55 56 57 58 59 60 61 62 63 64 0 83.00% 85.00% 87.00% 89.00% 91.00% 93.00% 95.00% 97.00% 98.00% 99.00% 1 83.17% 85.17% 87.17% 89.17% 91.17% 93.17% 95.17% 97.09% 98.09% 99.09% 2 83.33% 85.33% 87.33% 89.33% 91.33% 93.33% 95.33% 97.17% 98.17% 99.17% 3 83.50% 85.50% 87.50% 89.50% 91.50% 93.50% 95.50% 97.25% 98.25% 99.25% 4 83.67% 85.67% 87.67% 89.67% 91.67% 93.67% 95.67% 97.34% 98.34% 99.34% 5 83.83% 85.83% 87.83% 89.83% 91.83% 93.83% 95.83% 97.42% 98.42% 99.42% 6 84.00% 86.00% 88.00% 90.00% 92.00% 94.00% 96.00% 97.50% 98.50% 99.50% 7 84.17% 86.17% 88.17% 90.17% 92.17% 94.17% 96.17% 97.59% 98.59% 99.59% 8 84.33% 86.33% 88.33% 90.33% 92.33% 94.33% 96.33% 97.67% 98.67% 99.67% 9 84.50% 86.50% 88.50% 90.50% 92.50% 94.50% 96.50% 97.75% 98.75% 99.75% 10 84.67% 86.67% 88.67% 90.67% 92.67% 94.67% 96.67% 97.83% 98.83% 99.83% 11 84.83% 86.83% 88.83% 90.83% 92.83% 94.83% 96.83% 97.92% 98.92% 99.92% *For participants who terminated employment prior to July 1, 1998, other factors may apply. Appendix A 20 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 24 of 29 Appendix A-1 Early Retirement Reduction Factors* 1. For Early Retirement at age 55 or Older with 10 or more Years of Vesting Services-Hired on or after October 1, 2001 2. For Death Benefit for Married Participant who dies with 10 or more Years of Vesting Service-Hired on or after October 1, 2001 Years Months 55 56 57 58 59 60 61 62 63 64 0 34.41% 37.94% 41.90% 46.36% 51.40% 57.09% 63.55% 70.91% 79.31% 88.93% 1 34.67% 38.24% 42.24% 46.75% 51.83% 57.58% 64.11% 71.54% 80.03% 89.76% 2 34.95% 38.55% 42.59% 47.13% 52.27% 58.08% 64.67% 72.18% 80.76% 90.61% 3 35.23% 38.86% 42.94% 47.53% 52.71% 58.58% 65.24% 72.83% 81.51% 91.46% 4 35.51% 39.17% 43.29% 47.93% 53.17% 59.09% 65.83% 73.50% 82.27% 92.34% 5 35.79% 39.50% 43.65% 48.34% 53.63% 59.62% 66.42% 74.18% 83.05% 93.23% 6 36.09% 39.82% 44.02% 48.75% 54.10% 60.15% 67.03% 74.87% 83.84% 94.14% 7 36.38% 40.15% 44.40% 49.17% 54.57% 60.69% 67.64% 75.58% 84.65% 95.07% 8 36.68% 40.49% 44.78% 49.60% 55.06% 61.24% 68.27% 76.29% 85.47% 96.02% 9 36.99% 40.84% 45.16% 50.04% 55.55% 61.80% 68.91% 77.02% 86.31% 96.98% 10 37.30% 41.19% 45.56% 50.48% 56.06% 62.38% 69.56% 77.77% 87.17% 97.97% 11 37.62% 41.54% 45.96% 50.94% 56.57% 62.96% 70.23% 78.53% 88.04% 98.97% *Not applicable to a Merged Plan participant(see Appendix B.2(b)). Appendix A-1 21 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 25 of 29 Appendix A-2 Early Retirement Reduction Factors 1. For Participants Eligible for a Partial Disability Benefit* 2. For Death Benefits for Vested Married Participants Hired Prior to October 1, 2001 with Less than 10 Years of Vesting Service 3. For Death Benefit for Vested Merged Plan Participants (see Appendix B.2) with less than 10 Years of Vesting Service. Years Months 55 56 57 58 59 60 61 62 63 64 0 73.00% 76.00% 79.00% 82.00% 85.00% 88.00% 91.00% 94.00% 96.00% 98.00% 1 73.25% 76.25% 79.25% 82.25% 85.25% 88.25% 91.25% 94.17% 96.17% 98.17% 2 73.50% 76.50% 79.50% 82.50% 85.50% 88.50% 91.50% 94.33% 97.33% 98.33% 3 73.75% 76.75% 79.75% 82.75% 85.75% 88.75% 91.75% 94.50% 96.50% 98.50% 4 74.00% 77.00% 80.00% 83.00% 86.00% 88.00% 92.00% 94.67% 96.67% 98.67% 5 74.25% 77.25% 80.25% 83.25% 86.25% 89.25% 92.25% 94.83% 96.83% 98.83% 6 74.50% 77.50% 80.50% 83.50% 86.50% 89.50% 92.50% 95.00% 97.00% 99.00% 7 74.75% 74.75% 80.75% 83.75% 86.75% 89.75% 92.75% 95.17% 97.17% 99.17% 8 75.00% 78.00% 81.00% 84.00% 87.00% 90.00% 93.00% 95.33% 97.33% 99.33% 9 75.25% 78.25% 81.25% 84.25% 87.25% 90.25% 93.25% 95.50% 97.50% 99.50% 10 75.50% 78.50% 81.50% 84.50% 87.50% 90.50% 93.50% 95.67% 97.67% 99.67% 11 75.75% 78.75% 81.75% 84.75% 87.75% 90.75% 93.75% 95.83% 97.83% 99.83% * A reduction of .25% per month during the period preceding age 55 applies to Participants who are eligible for partial disability. Appendix A-2 22 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 26 of 29 Appendix B Special Provisions 1. Not Represented by a Collective Bargaining Unit (a) Offset for Accruals Under the United Water Services LLC Pension Plan If you participated in what was then called the United Water Services LLC Pension Plan ("UWS Plan") and transferred employment from what then was called United Waters Services LLC to United Water Management and Services Inc. on January 1, 1998: Your Normal Retirement Date will be equal to the greater of. (i) the benefit computed using the formula provided in this Plan (including Years of Benefit Service credited pursuant to the UWS Plan) offset by the actuarial equivalent value (expressed as a single life annuity) of any benefits you accrued under the UWS Plan payable in a lump sum; or (ii) the Normal Retirement Benefit computed using the formula provided in this Plan without regard to any Years of Benefit Service credited with respect to the UWS Plan prior to January 1, 1998. (b) Offset for former Participants in the Thrift Plan of Hackensack Water Company and Spring Valley Water Company Incorporated (and later the Employees of Thrift Plan of United Water New Jersey, Inc.) If you had participated in any of the above named thrift plans but did not participate in this Plan because your employer did not adopt this Plan, your annual Normal Retirement Benefit will be computed in accordance with this Plan but offset by the actuarial equivalent annuity - commencing on the earlier of. (i) the date you actually receive benefits or the first day of the month following the date you reach your Earliest Retirement Date, or (ii) your Normal Retirement Date - attributable to the actual 401(k) match in excess of 50% with actual earnings under the above plans during the period of ineligibility, plus earnings of 8.5% after your entry into the Plan. In no event will this offset reduce the retirement benefit you earned after you began participating in this Plan. (c) Minimum Annual Benefit - United Water Management and Services Inc. 1999-2009; If you were an employee of United Water Management and Services Inc. or United Waterworks Inc. on or after December 1, 1999 and on or before December 31, 2009, the minimum annual benefit, expressed in the form of a single life annuity payable to you at your Normal Retirement Date, is $3,750. Appendix B 23 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 27 of 29 (d) Transfer from United Water Services LLC If you transferred employment directly from United Water Services LLC your benefit under the United Water LLC Pension Plan will be credited to you for employment before the your date of transfer and after that date you will be credited with benefits under this plan. (e) Attainment of Maximum Years of Benefit Service on or before December 31, 2012 -Average Annual Compensation If you attained the maximum 35 Years of Benefit Service on or before December 31, 2012 and were not covered by a collective bargaining agreement: • if attainment of the maximum 35 Years of Benefit Service occurred on or before January 1, 2012, Average Annual Compensation will be based on the most recent rate of Annual Compensation before attainment of such maximum; and • if attainment of such maximum occurred on or after January 2, 2012, and on or before December 31, 2012, Average Annual Compensation will be determined based on the participant's average Annual Compensation for the highest consecutive sixty (60)months of the last one-hundred and twenty(120) consecutive months of employment but taking into account Annual Compensation during 2010 rather than that for the fifth(5th)most recent 12-month period. 2. "Merged Plans" (i) United Water of New Jersey Inc. Employees Retirement Plan-Bargaining Unit; (ii) United Water New York Inc. Employees Retirement Plan - Bargaining Unit, and (iii) United Waterworks Inc. Employees Retirement Plan-Bargaining Unit (a) If you had participated in one of the above plans ("Merged Plans") and were actively employed by United Water New Jersey Inc. on March 1, 2006, or United Water New York Inc. on May 31, 2006, your Normal Retirement Benefit was increased by one-twelfth of the product of.5% times your Annual Compensation for each year of Benefit Service during the period beginning January 1, 2001 and ending December 31, 2005. Upon an Early Retirement Date, no reduction on account of early retirement will be made to this increased amount of your Normal Retirement Benefit. (b) If you had participated in a Merged Plan and you elect an Early Retirement Date: (i) the early retirement reduction factor in Appendix A will be applied; except that (b) there will be no reduction on account of benefit payment beginning before your Normal Retirement Benefit if you completed 20 Years of Vesting Service and attained age 62. Also, if you are married, vested and die with less than 10 years of Vesting Service, the death benefit reduction on account of payment before age 65 will be determined under Appendix A-2. Appendix B 24 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 28 of 29 3. Death Benefit To Beneficiary of Unmarried Participant: United Water New Jersey Inc. Employees Retirement Plan-Bargaining Unit. A death benefit is payable to the beneficiary of a deceased unmarried Participant who had: (i) participated in the United Water New Jersey Inc. Employees Retirement Plan-Bargaining Unit; and (ii) been credited with fifteen (15) or more Years of Vesting Service. This benefit will be payable on the first of the month following the Participant's death in an amount equal to what the beneficiary would have received had Participant begun receiving a Life Annuity with Fifteen Years Certain immediately prior to the date of the Participant's death. If payment commences before the Participant's 65th birthday, the benefit will be actuarially reduced in accordance with the reduction table in Appendix A. If the death benefits commence before the Participant's 55th birthday, the death benefit is computed as if the Participant had reached age 55. There is no actuarial reduction if the Participant had completed at least twenty (20) Years of Vesting Service at the time of death on or after the Participant's 62nd birthday. 4. No Early Retirement Reduction: Hired by Specified Date, Represented by Certain Collective Bargaining Units and Attained Age 60 with 30 Years of Vesting Service If represented by one of the following Collective Bargaining Units, and hired before the date specified below, you are entitled to an unreduced benefit on account of an Early Retirement Date after attaining age 60 with 30 Years of Vesting Service. Collective Bargaining Unit Hire Date 1. Utility Workers Union of America, On or prior to Local 375, Jersey City,NJ December 31, 2006 2. International Brotherhood of Electrical On or prior to Workers, Local 363,New York August 27, 2007 3. Utility Workers Union of America, On or prior to Local 1-2,New Rochelle,NY December 31, 2009 Appendix B 25 38216283v.8 VEO-W-24-01 IPUC DR 18 Attachment 1 Retirement Plan(Pension Plan) Page 29 of 29 SUEZ Water Resources Inc. 401(k) Plan (As in effect as of January 1, 2017) SUMMARY PLAN DESCRIPTION VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 1 of 33 ABOUTTHIS SUMMARY......................................................................................................... 1 HOW THIS SUMMARY IS ORGANIZED............................................................................... 1 TERMS YOU SHOULD KNOW................................................................................................2 Account....................................................................................................................................... 2 AffiliatedEmployer.................................................................................................................... 2 Beneficiary.................................................................................................................................. 2 Code............................................................................................................................................ 2 Committee................................................................................................................................... 2 Company..................................................................................................................................... 2 Compensation............................................................................................................................. 2 Disabled...................................................................................................................................... 2 Employer..................................................................................................................................... 3 Yearof Service ........................................................................................................................... 3 ELIGIBILITY...............................................................................................................................3 WhoIs Eligible........................................................................................................................... 3 PARTICIPATION........................................................................................................................3 WhenParticipation Begins ......................................................................................................... 3 Decisions to Make About Enrolling........................................................................................... 3 Naminga Beneficiary.................................................................................................................4 Howthe Plan Works...................................................................................................................4 It Pays to Participate and to Start Early...................................................................................... 4 CONTRIBUTIONS.......................................................................................................................5 Before-Tax Contributions........................................................................................................... 5 Catch-Up Contributions.............................................................................................................. 6 After-Tax Contributions ............................................................................................................. 6 How to Change Your Before-Tax and/or After-Tax Contribution Percentage........................... 6 SaversCredit............................................................................................................................... 7 EmployerContributions.............................................................................................................. 7 RolloverContributions ............................................................................................................... 7 CODE LIMITATIONS ................................................................................................................7 DollarLimits............................................................................................................................... 7 OtherCode Limits ...................................................................................................................... 8 VESTING.......................................................................................................................................9 VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 2 of 33 FORFEITURES............................................................................................................................9 INVESTMENTS ...........................................................................................................................9 Participant Directed Investments................................................................................................ 9 Important Note About Investing................................................................................................. 9 How to Track Your Investment................................................................................................ 10 How to Redirect Investment of Your Future Contributions..................................................... 10 How to Transfer Your Existing Investment Fund Balances..................................................... 11 LOANPROVISIONS................................................................................................................. 11 Howto Apply for a Loan.......................................................................................................... 11 LoanConditions........................................................................................................................ 11 RepayingYour Loan................................................................................................................. 11 LoanDefault............................................................................................................................. 12 WITHDRAWALS....................................................................................................................... 12 HardshipWithdrawals .............................................................................................................. 12 In-Service Withdrawals After Age 59'/2................................................................................... 13 In-Service Withdrawals Before Age 59'/2................................................................................. 13 DisabilityWithdrawals............................................................................................................. 13 RECEIVING BENEFITS........................................................................................................... 14 AccountDistributions............................................................................................................... 14 When You Are No Longer an Employee of Your Employer or an Affiliated Employer......... 14 How Your Account Balance Is Paid......................................................................................... 14 Rollover .................................................................................................................................... 14 Payment of Small Amounts...................................................................................................... 15 If You Die Before Distribution................................................................................................. 15 Benefits May Not Be Transferred............................................................................................. 16 Plan Not Eligible for PBGC Insurance..................................................................................... 16 IMPORTANT TAX INFORMATION ..................................................................................... 16 CLAIMSPROCEDURES.......................................................................................................... 17 Howto File a Claim.................................................................................................................. 17 IfYour Claim is Denied............................................................................................................ 17 YourRight to Appeal................................................................................................................ 17 GENERAL PLAN INFORMATION........................................................................................ 19 PlanSponsor............................................................................................................................. 19 VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 3 of 33 PlanType.................................................................................................................................. 19 PlanName................................................................................................................................. 19 PlanNumber............................................................................................................................. 19 PlanYear................................................................................................................................... 19 Employer Identification Number.............................................................................................. 19 PlanAdministrator.................................................................................................................... 19 Agent for Service of Legal Process .......................................................................................... 20 Trustee ...................................................................................................................................... 20 PlanFunding............................................................................................................................. 20 Plan Amendment and Termination........................................................................................... 20 ImportantNote.......................................................................................................................... 20 YOUR RIGHTS UNDER ERISA.......................................................................................... 20 APPENDICES — Employer Contributions VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 4 of 33 ABOUT THIS SUMMARY This Summary Plan Description ("SPD") highlights key features and provisions of the SUEZ Water Resources Inc. 401(k) Plan (the "Plan"), as amended and restated as of January 1, 2017, applicable to employees not covered by a collective bargaining agreement. Certain provisions may vary depending upon who is your employer and the location or business unit where you work. The Appendix attached to this summary applicable to your employer, location or business unit describes these provisions. Please read this summary carefully to gain an understanding of the benefits offered under the Plan. Certain Plan provisions vary depending upon your Employer and location. See the attached Appendix that is applicable to you. Remember: this summary is a general description of your benefits under the Plan, but does not include the complete details of the Plan. These are contained in the full Plan document. It is intended that the information in this summary be accurate; but, if there is a conflict or a difference between what is written here and the full Plan document, the full Plan document will govern. This summary is not a contract for, or a guarantee of, present or continued employment, and SUEZ Water Resources Inc. reserves the right to amend or terminate the Plan in accordance with applicable law. The different Internal Revenue Code dollar limits referred to in this Summary Plan Description are those in effect for 2017, and may be adjusted in future years. If you were a participant in the Plan and terminated your employment with the Company (or an affiliated company), any benefit you may be entitled to under the Plan will be determined based on the provisions of the Plan as in effect at the time of your termination of employment. If you have any questions about the information in this summary or about the terms of the Plan in effect before January 1, 2017, contact the HR Employee Service Center. HOW THIS SUMMARY IS ORGANIZED This summary is divided into three main parts: • Your Plan Benefits • Important Administrative Information • Employer Contribution Appendices VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 5 of 33 TERMS YOU SHOULD KNOW To understand the Plan and the information in this summary, you should understand the terms defined below. These terms are capitalized whenever they appear throughout this summary. Account This is the record maintained of the contributions credited to you and the gains or losses from the investment of these contributions. Separate records (sub-accounts) are maintained of the value of the amounts credited in your Account with respect to, as applicable, your before and after-tax contributions, rollovers or Employer contributions made on your behalf. Affiliated Employer This means a subsidiary of the Company, as well as its parent company and affiliates within the SUEZ group of companies under the Code to be considered as part of the same controlled group as the Company. Beneficiary The person, determined under the terms of the Plan, who will receive your Plan benefits in the event of your death. Code The Internal Revenue Code of 1986, as amended. Committee The Benefits Committee established, and whose members are appointed or removed by, the Company. Company SUEZ Water Resources, Inc. Compensation In general, Compensation means your wages from an Employer subject to income tax withholding (i) including any before-tax amounts you may contribute to an Employer's cafeteria plan, medical plan or this Plan as well as any differential wage payments you receive while on military leave, but (ii) excluding overtime, bonuses, equity and other incentive income, premiums for group-term life insurance and severance. Disabled This means being entitled to disability benefits under the Employer's long-term disability plan. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 6 of 33 Employer This means the Company, and any Affiliated Employer who has agreed to participate in the Plan on behalf of its eligible employees. Year of Service A period of 12 consecutive months during which you are employed by the Company or an Affiliated Employer, measured from your date of hire, or rehire. ELIGIBILITY Who Is Eligible In general, you are eligible to participate in the Plan if you are: (i) an employee of an Employer; and (ii) not covered by a collective bargaining agreement in which retirement benefits were the subject of good faith bargaining. If you are providing services to an Employer through another entity (e.g., you are a "leased" employee, or an independent contractor), you are not eligible to participate. If you are classified as an independent contractor or as a "leased employee" by an Employer but are later reclassified by the Internal Revenue Service ("IRS") or any other government agency as an employee, you will be eligible to participate in the Plan on a prospective basis. PARTICIPATION When Participation Begins Your participation in the Plan with respect to before and/or after-tax contributions is voluntary. You may elect to contribute to the Plan when you first begin to work for an Employer. If you do not do so when you are first eligible, you later may elect to contribute. Your payroll deductions will begin as soon as administratively feasible after you sign up for the Plan by contacting Vanguard, the Plan's recordkeeper and trustee. If you do not contribute to the Plan, you will become a participant in the Plan if you make a rollover into the Plan (see Rollover Amounts) or when an Employer makes a contribution to the Plan on your behalf(see Employer Contributions), whichever comes first. Decisions to Make About Enrolling When you enroll, you need to make the following decisions: • Determine the percentage of your Compensation to contribute to the Plan (see Contributions for more information). • Decide whether to make before or after-tax contributions to the Plan, or a combination of the two (see Contributions for more information). VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 7 of 33 Choose how to invest your money among the Plan's investment options (see Investments for more information); and Name a Beneficiary. Naming a Beneficiary To name a Beneficiary, simply access the Vanguard website and register. If you are married, your spouse is automatically designated as your Beneficiary. If you would like to name someone other than your spouse as your Beneficiary, you need your spouse's written, notarized consent. If you are not married, you can name anyone you wish as your Beneficiary. You can change your Beneficiary, at any time by accessing Vanguard's website. However if you are married, you need your spouse's written notarized consent to the change. If you are unmarried and do not have a Beneficiary designation in effect when you die, your designated Beneficiary will be your estate. How the Plan Works The Plan provides you with a way to save for your retirement. Here is an overview: • You can save by making: (i) before-tax contributions; or (ii) after-tax contributions; or (iii) a combination of the two (see Contributions for the rules and limits that apply to these contributions to the Plan). • Employer contributions, as described in the Appendix to this summary applicable to you, also are credited to your Account. • You can transfer, or rollover funds into the Plan from a prior employer's eligible retirement plan, or from a rollover individual retirement account or annuity ("IRA"). • You can direct the investment of all contributions credited to your Account in any of the investment options provided under the Plan (see Investments for more information). • In general, your money remains in the Plan until you retire, die, or are no longer employed by an Employer or an Affiliated Employer. However, there are Plan provisions providing for loans and withdrawals under certain conditions. It Pays to Participate and to Start Early Participating in the Plan allows you to build up funds for your retirement. The earlier you begin to participate, the quicker you begin to accumulate funds for this purpose. For example, assume you are 30 years old, earn $45,000 a year and contribute 5% of your salary ($2,250) to the Plan in before-tax contributions. In this case, your taxable income for the year will be $42,750. If your $2,250 investment earns $112.50 (5%), that $112.50 is also tax- deferred. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 8 of 33 Time can make a big difference in the size of your Account. For example, you and Pat who is 40 years old, are both starting to save for retirement. Assuming you each contribute $2,250 per year to the Plan and that your money grows at a constant rate of 6% per year, here is how much money you will each have at age 65: You (Age 30) Pat(Age 40) Annual amount saved $2,250 $2,250 Years of saving 35 25 Total amount saved at age 65 $78,750 $56,250 Total value of your Account at age 65 assuming $388,207 $191,132 6% investment growth By starting earlier, you invested a total of 40% more money than Pat. With more money earning a 6% annual return each year, the total value of your Account at age 65 is more than double the value of Pat's Account. Please note that this example does not take into account any Employer contributions, which will increase the total amount in your Account, and that a 6% investment return is a projection(results will vary based on actual investment experience). CONTRIBUTIONS Before-Tax Contributions You may contribute from 1% up to 50% (in one percent increments) of your Compensation in before-tax contributions: but the sum of your before and after-tax contributions may not exceed 50% of your Compensation. In addition, if you are a "highly compensated employee" (compensation of$120,000 or more in 2017 and indexed for later years), there is a 12% cap on your before-tax contributions. You will be advised if you are affected by this cap. There also is a dollar limit under the Code ($18,000 for 2017 and subject to adjustment in future years) on the maximum amount of before-tax contributions you can contribute to your Account for the year. These contributions are made through regular payroll deductions before federal income taxes and most state income taxes are withheld. Before-tax contributions allow you to defer taxes in two ways: • You get immediate tax savings by deferring taxes on the amount you contribute; and • You also defer taxes on investment earnings on the amounts in your Account. Keep in mind that you are postponing, not avoiding paying taxes. When you begin to withdraw your money from the Plan, usually at retirement, you will be required to report the tax-deferred amount for income tax purposes. Because you may be in a lower tax bracket when you retire, it is possible that the taxes you owe on this money will be less than if you paid taxes up front. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 9 of 33 Please note that while before-tax contributions reduce your current income taxes, they do not reduce the level of your other pay-related benefits, such as life insurance, disability insurance and retirement (pension) benefits. Your before-tax contributions also do not reduce your Social Security or Medicare tax withholding, or your Social Security benefits. Catch-Up Contributions If you are age 50 or older by the end of the calendar year, you may elect to make additional before-tax contributions of up to $6,000 in 2017 ("Catch-Up Contributions") (subject to adjustment under the Code in future years for cost of living changes). To make Catch-Up Contributions, the following rules apply: • You must be age 50 on or prior to the last day of the calendar year to which the Catch-Up Contributions apply. • Catch-Up Contributions are made only on a before-tax basis and in specified dollar amounts. • You must reach the Code limit for before-tax contributions ($18,000 in 2017) without Catch-Up Contributions. • All Catch-Up Contributions are made through payroll deductions. • Catch-Up Contributions are not eligible for any Employer matching contributions. After-Tax Contributions You may contribute from 1% up to 50% (in one percent increments) of your Compensation in after-tax contributions; subject to the limit of 50% of Compensation for the sum of these contributions and before-tax contributions. After-tax contributions don't reduce your current income taxes. However, the investment earnings on these amounts are tax-deferred. This means that when your after-tax contributions amount is distributed from the Plan, you must pay taxes on the investment earnings attributable to these after-tax contributions. The after-tax contributions themselves, are not subject to additional taxation upon distribution. With after-tax contributions, your money is more accessible. If you need money before you retire, you can withdraw some or all of your after-tax contributions. However, please remember that the main goal of the Plan is to help you build your retirement savings. How to Change Your Before-Tax and/or After-Tax Contribution Percentage You can increase or decrease the percentage or amount you contribute, or suspend contributions, to the Plan at any time. To change your contribution percentages, you must contact Vanguard. Changes will be processed as soon as administratively feasible. However, remember that these changes are subject to applicable Code limits and may, accordingly, be restricted. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 10 of 33 Savers Credit Depending on your adjusted gross income ("AGI") level and your filing status (if with respect to the 2017 tax year it is less than: $31,000 if you are filing as single; $46,500 if you are filing as a head of household; or $62,000, if you are married filing jointly) you may be eligible for a tax credit of up to $1,000 on your federal income taxes equal to a percentage of your before-tax and after-tax contributions. A tax credit reduces the federal income tax you pay dollar-for-dollar. 2017 Saver's Credit Married Head of All Other Credit Maximum Filing Jointly Household Filers Percentage Credit AGI AGI AGI Amount AGI not more AGI not more AGI not more 50% $1,000 than$37,000 than$27,750 than$18,500 $37,001 - $27,751 - $18,501 - 20% $400 $40,000 $30,000 $20,000 $40,001 - $30,001 - $20,001 - 10% $200 $62,000 $46,500 $31,000 more than more than more than 0% $0 $62,000 $46,500 $31,000 Please consult your tax advisor for further information. The income levels for which the tax credit is available may be indexed for cost of living adjustments after 2017. Employer Contributions The Appendix to this summary applicable to you describe the Employer contributions that may be credited to your Account. Rollover Contributions If you participated in another employer's eligible retirement plan, such as a previous employer's 401(k) savings plan, or if you have an IRA that is eligible to be rolled over, you may rollover distributions from such plans or IRAs into your Account. A direct rollover into your Account is also possible. Please contact Vanguard. CODE LIMITATIONS Dollar Limits • Before-tax contributions As mentioned above, the Code imposes a dollar limit on the before-tax contributions you may direct to the Plan in a calendar year - $18,000 for 2017, subject to adjustment under the Code in future years for cost of living changes. This limit applies to all 401(k) plans VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 11 of 33 in which you may participate during a year. If you participate in more than one plan (for example, if you have changed employers during the year), you must monitor your before- tax contributions to make sure you don't surpass the limit. If you exceed the limit for a calendar year, contact the HR Employee Service Center to request a refund of any before- tax contributions that are over the Code limit, and their earnings, before March 1 of the following year. • Catch-Up Contributions In 2017, Catch-Up Contributions are capped at $6,000, which amount also is subject to adjustment in future years. Catch-Up Contributions do not count toward the limit for before-tax contributions. In general, the following chart shows the total amount of before-tax contributions you could direct into your Account in 2017: Before-Tax Code Catch-Up Contributions Total Before-Tax Code Limit(2017) Age 50 or Older(2017) Limit with Catch-Up Contributions (2017) $18,000 $6,000 $24,000 However, if you are a highly compensated employee, the total amount of before-tax contributions you can direct into your Account, may be lower than as shown in the table above (see Other Code Limits for more information). • Aggregate contributions There is also a limit under the Code on the total amount you and your Employer can contribute to the Plan. For 2017, no more than $54,000 can be deposited into your Account in the combined form of before-tax and after-tax contributions, and Employer contributions. Other Code Limits There is a limit on the amount of Compensation that can be considered for Plan contribution purposes ($270,000 for 2017, subject to adjustment under the Code in future years for cost of living changes). Other Code limits may be applicable such as if- - the Plan is considered "top-heavy" (60% or more of the value of the Plan Account balances belong to certain shareholders or officers of the Company). The Plan is not now top-heavy and is not expected to be so in the future (you will be advised if that changes). VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 12 of 33 - the Plan does not meet certain testing requirements that compare the rate of before and after-tax (as well as matching) contributions of highly compensated employees (employees with compensation of $120,000 or more in 2017, and indexed for later years) versus non-highly compensated employees. If that occurs and you are considered a highly compensated employee, your before-tax contributions, after-tax contributions and/or matching contributions may need to be lowered or returned to meet Code limitations. VESTING You are immediately vested in your before-tax and after-tax contributions, and any amounts you rollover into your Account. You become 100% vested with respect to Employer contributions when you complete one Year of Service. You also become 100% vested with respect to Employer contributions if when employed by an Employer or an Affiliated Employer you retire on or after reaching age 65, you become Disabled or you die. FORFEITURES If you terminate your employment with your Employer (and all Affiliated Employers), you forfeit any non-vested Employer contributions (plus allocable earnings) credited to your Account. However, if you return to work for the Company or an Affiliated Employer within five consecutive years, that forfeited amount, if any, will be restored. If you return to work five years or more after the date your service was terminated, no forfeited amounts will be restored to your Account. INVESTMENTS Participant Directed Investments The Plan offers different options in which you can invest your Account balance. You may invest in any of the investment options provided to you in multiples of one percent. Your investment elections apply to all contributions credited to your Account. The investment options available for investment at your direction that you may presently choose from are described on Vanguard's website, and which may be accessed 24 hours a day, 7 days a week. Before you invest in any of the investment options, please read their prospectuses carefully. If you do not make an investment election, any contributions credited to your Account will be invested in the Target Date Fund with a target retirement date closest to your 651h birthday. Important Note About Investing The Plan is intended to comply with Section 404(c) of the Employee Retirement Income Security Act of 1974, as amended ("ERISA"). Under Section 404(c) of ERISA, the Plan's fiduciaries, including the Committee, will be relieved of liability for any losses which result from your investment directions (or you not providing investment directions). VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 13 of 33 You exercise control over the assets in your Account by directing how amounts credited to your Account are invested in the available investment options. The Plan's fiduciaries make no representations regarding, and have no responsibility for, the performance of any investment you make or have made with respect to your Account. Vanguard will provide you with the information required under ERISA Section 404(c) with respect to the investment options. If you want additional information about any investment option, you may request any of the following by contacting Vanguard: • a description of the annual operating expenses of each investment option (e.g., investment management fees, administrative fees and transaction costs); • prospectuses, financial statements and reports, plus any other material available to the Plan which relates to the investment options; • a periodic listing of the assets comprising the portfolio of each investment option, and the value of each such asset; and • information concerning the value of shares or units of the investment options as well as their past and current investment performance, determined after expenses. How to Track Your Investments You will receive quarterly statements from Vanguard with respect to your Account. These statements and the Vanguard website enable you to determine: • Your investment results, • The opening and closing balances for each investment option, • The breakout of before-tax and after-tax contributions within each investment option, • The contributions credited to your Account, • Any debits (such as fees) to your Account, • Any transfers you have made between the funds, • Any loans, withdrawals or repayments you have made, and • Your vested balance. You don't have to wait for your quarterly statement to find out your Account balance. You may contact Vanguard at any time. How to Redirect Investment of Your Future Contributions You can redirect the investment of the future contributions credited to your Account at any time. Contact Vanguard to do so. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 14 of 33 How to Transfer Your Existing Investment Fund Balances In general, you can transfer your existing Account balances between funds at any time. To do so, you need to contact Vanguard. LOAN PROVISIONS The Plan lets you borrow from your Account if you need money before you retire. The loan amount will not be subject to taxation as long as the loan is repaid. Your loan repayments plus interest will be credited to your Account. How to Apply for a Loan You can request a loan by contacting Vanguard. Vanguard will process your application in accordance with Plan procedures, and, if you are approved, mail a check directly to you. They will also contact your Employer and let them know how much to deduct from your paycheck each pay period to repay the loan. There is a loan processing fee for each loan that you request. You will be charged a reduced loan processing fee if you submit your loan request to Vanguard online. Loan Conditions Here's how the loan feature works: • You may borrow a minimum of $1,000 and up to a maximum of $50,000 from your Plan Account, but no more than 50% of your vested Account balance. • The maximum amount you may borrow may further be reduced as follows: If you request an additional loan, or request a loan within one year of repaying a previous loan, your new loan is reduced by the highest outstanding loan balance during the preceding 12 months. • You may have no more than three outstanding loans at one time. • There is a loan-processing fee each time you apply for a loan. • You must repay your loan within five years unless the loan is used to purchase your primary residence, in which case you must repay your loan within 30 years (see Repaying Your Loan for more information). Repaying Your Loan Below are the requirements for repaying your loan: The interest rate on your loan is fixed. Contact Vanguard for the interest rate currently applicable for loans under the Plan. Keep in mind that you are paying this interest back into your Account. • You may not refinance a loan. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 15 of 33 • You have 5 years to repay your loan — 30 years if the loan is for your primary residence. • You repay your loan through regular consecutive payroll deductions. • Your loan repayments are allocated among the investment funds in the same percentages as applies to your current Account contributions. • You may prepay your loan in full at any time. To pay off your loan, contact Vanguard for your loan payoff amount and prepay your loan directly to Vanguard. Vanguard will notify your Employer that your loan has been paid to stop the payroll deduction. Loan Default Your loan will be considered to be in default if: • Your loan has not been fully repaid by the end of your loan period, or, if earlier • Your loan has not been repaid prior to your termination of employment with your Employer. If your loan goes into default, your remaining loan principal amount will be treated as a distribution and you will be subject to regular income taxes plus, under certain circumstances, an additional 10% early withdrawal tax. You may only avoid such tax consequences by rolling over the taxable amount of your unpaid loan principal into another eligible retirement plan, if such plan will accept it, within 60 days of the date your unpaid loan principal is distributed from the Plan. WITHDRAWALS Keep in mind the purpose of the Plan is for you to save for your retirement. However, under certain circumstances described below, you may withdraw money from your Account while you are still employed by your Employer. Contact Vanguard directly for more information about these withdrawals and how to apply. Hardship Withdrawals A fee may be charged for processing a hardship withdrawal. You may make a hardship withdrawal from your before-tax contributions (but not earnings on these contributions) under the following conditions. 1. Immediate and heavy financial need A hardship withdrawal is available in the event of an immediate and heavy financial need arising from: • Expenses for, or to obtain, medical care described in Section 213(d) of the Code previously incurred by you, your spouse or primary Beneficiary or any of your dependents (as defined in Code Section 152); • Costs directly related to the purchase of your principal residence (excluding mortgage payments); VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 16 of 33 • The payment of tuition and related educational fees and room and board expenses for the next 12 months of post-secondary education for you, your spouse, children, primary Beneficiary or dependents (as defined in Code Section 152); • Payments necessary to prevent eviction from your principal residence or foreclosure on the mortgage on that principal residence; • Burial and funeral expenses for your deceased parent, spouse, children, primary Beneficiary or dependents (as defined in Code Section 152); or • Certain expenses for the repair of damage to your principal residence that qualify for a casualty loss deduction under the Code. The determination of whether there is an immediate and heavy financial need as defined above shall be made solely on the basis of written evidence furnished by you. You will need to provide written evidence of your hardship. 2. Distribution of amount necessary to meet need — Prior to obtaining a hardship withdrawal, you must first obtain all other distributions (other than hardship withdrawals) and all nontaxable loans currently available under the Plan and all other plans maintained by the Employers. The amount available for withdrawal may not exceed the amount determined necessary to meet the need created by the hardship (but not in excess of the value of your before-tax contributions). The amount necessary to meet the need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated resulting from the withdrawal. 3. Effect of a hardship withdrawal — If you receive a hardship withdrawal, then your before and after-tax contributions will be suspended for the 6-month period beginning with the date you receive the withdrawal. In-Service Withdrawals After Age 591/2 If you have reached age 591/2, you may make a withdrawal from your Account for any reason. Any such withdrawal will be in the amount you specify, but not more than the vested value of your Account. Employer contributions are only available for withdrawal if they have been in the Plan for at least two years, or you have completed at least five Years of Service. In-Service Withdrawals Before Age 591/2 If you are employed with an Employer and have not reached age 591/2, you may make a withdrawal from your after-tax contribution or rollover contribution sub-accounts for any reason. Once the full amount of your after-tax contributions and rollover contributions have been withdrawn, you may withdraw the vested portion of your Employer contributions provided such amount has been in the Plan for at least two years. If you have completed at least five Years of Service, the two-year requirement will not apply. Disability Withdrawals You may make a withdrawal from any one or more of your sub-accounts if you become Disabled, although you have not otherwise separated from service from your Employer. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 17 of 33 RECEIVING BENEFITS Account Distributions You (or in the event of your death, your Beneficiary) may receive a distribution of your Plan Account when: • you are no longer an employee of an Employer or an Affiliated Employer; • you retire; or • you die. If any of these events occur, you (or in the event of your death, your Beneficiary) may elect to receive your vested Account balance. The following sections explain your Account distribution options. When You Are No Longer an Employee of Your Employer and its Affiliated Employers When you are no longer an employee of your Employer and its Affiliated Employers, you may elect a distribution of your vested Account balance. Alternatively, you can maintain the tax- deferred status of your retirement funds by leaving your Account in the Plan. However, distribution of your Account must begin by April 1 of the year following the year in which you reach age 70'/2, unless you are still employed with an Employer or an Affiliated Employer. If you are still employed with an Employer or an Affiliated Employer, you may defer distribution of your Account until you actually retire. How Your Account Balance Is Paid You may elect for your vested Account balance to be distributed in a lump sum, in installments or to be directly rolled over to an IRA or to an eligible retirement plan of another employer that accepts rollovers. If you elect to receive your distribution in installments, you may choose substantially equal monthly, quarterly or annual installments over a period certain not to exceed the lesser of 10 years or a period measured by your life expectancy. Contact Vanguard to make your election. After you make your distribution election, you will receive a confirmation statement. If you elect a lump sum or installment distribution, you will also receive a Special Tax Notice and Direct Rollover Election Form. You must return the Direct Rollover Election Form to the HR Employee Service Center on a timely basis, or your request will be canceled. Rollover 1. Direct Rollover As an alternative to a cash lump sum or installment distribution, you may request that your distribution be rolled over directly into an IRA, or another employer's eligible retirement plan. You may rollover your after-tax contributions plus the earnings on these after-tax contributions, if any, only to an IRA or directly to an employer's eligible VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 18 of 33 retirement plan that accepts after-tax rollovers. Your payment must be at least $200 if you elect to transfer the entire amount of the distribution. 2. Distribution Followed by Rollover You are permitted to make a rollover of the distribution you receive to an IRA or another eligible retirement plan that will accept the rollover if you do so within 60 days of the date you receive the distribution. If you elect the rollover option, a 20% federal income tax withholding will apply. The only way to avoid federal income tax withholding at distribution is to elect the direct rollover option. Payment of Small Amounts If the value of your vested Account (not including your Rollover Contribution sub-account) at the time you retire or terminate employment is $1,000 or less, your Account balance will be paid to you in a lump sum as soon as practicable following your retirement or termination of employment. If the value of your vested Account exceeds $1,000 but is not more than $5,000, your Account balance will automatically be transferred to an IRA to be established in your name, unless you affirmatively elect to receive a lump sum distribution or to directly rollover the distribution to another IRA or another employer's eligible retirement plan. You may elect a direct rollover of your Account balance by completing and returning a Direct Rollover Election Form to the HR Employee Service Center. If You Die Before Distribution If you die before receiving any distribution, your Beneficiary will receive the full value of your Account in a lump sum. If you are married at the time of your death, your Beneficiary is your spouse unless he or she has consented in writing before a notary public to your designation of another Beneficiary. If you die while receiving distributions under an installment option, any additional installments due can continue, or be paid to your Beneficiary in a lump sum. If your Beneficiary chooses to continue installment payments, they will continue for the remainder of the designated payment period, provided the remaining payment period does not exceed your Beneficiary's life expectancy. If your surviving spouse is entitled to receive an eligible distribution due to your death, your spouse also has the option of authorizing a direct transfer to an IRA or other eligible retirement plan. If your non-spouse Beneficiary is entitled to receive an eligible distribution due to your death, the non-spouse Beneficiary only has the option of authorizing a direct transfer to an IRA. The only way to avoid the 20% federal income tax withholding is through a direct rollover. Note that your Beneficiary will have to supply the HR Employee Service Center with proof of your death. Please contact the HR Employee Service Center for the necessary forms. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 19 of 33 Benefits May Not Be Transferred In general, your benefits may not be assigned or claimed by creditors. However, payment of benefits to an alternate payee (e.g., your former spouse) will be authorized to comply with a Qualified Domestic Relations Order ("QDRO"). A QDRO is a judicial decree, judgment or order related to child support, alimony payments or marital property rights under a state domestic relations law. If you need a copy of the Plan's QDRO procedures, which are available free of charge, please contact the HR Employee Service Center. Plan Not Eligible for PBGC Insurance This Plan is a 401(k) profit sharing plan and as such is not covered by the Pension Guaranty Corporation("PBGC")plan termination insurance program. IMPORTANT TAX INFORMATION The Plan enjoys certain tax advantages because it is intended to be a long-term savings program for retirement. For example, under current federal income tax law, money in your Plan Account is not taxable while it is held in the Plan (other than after-tax contributions). You (or in the event of your death, your Beneficiary) will owe income taxes on the taxable portion of your distribution when you receive the money. In addition to ordinary income taxes, you also may owe a 10% penalty tax on the taxable portion of any distribution you receive before you reach age 59'/2. The 10%penalty tax will not apply in these situations: • Your Account is paid to you if you terminate employment with your Employer and its Affiliated Employers on or after reaching age 55. • Your Account is paid to you because you become disabled (as defined under the Code). • Your Account is paid to your Beneficiary in the event of your death. • You receive a distribution in a year in which you have deductible medical expenses in excess of 7.5% of your adjusted gross income (only the portion of the distribution in excess of 7.5% of your adjusted gross income is not subject to penalty). • Payment is directed to another person by a QDRO. • You rollover or directly transfer the taxable amount of your Account to an IRA or another employer's eligible retirement plan; or • Payment is being made in installments over your life expectancy. Tax laws change from time to time, and the tax impact of receiving payments from the Plan will vary with your individual situation. Because your Employer cannot give tax advice or counsel, you should consult a professional tax advisor or financial expert for specific advice about your circumstances. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 20 of 33 CLAIMS PROCEDURES How to File a Claim If you think an error has been made in determining your benefits under the Plan, you or your beneficiaries may file a claim with the Company's Senior Vice President of Human Resources. If Your Claim is Denied If your claim is denied in whole or in part, the Senior Vice President of Human Resources will notify you (or your Beneficiary) in writing or via e-mail within 90 days after filing. In the event of special circumstances, the Senior Vice President of Human Resources may extend the period for a determination for up to an additional 90 days, in which case you will be so advised prior to the end of the initial 90-day period. The notice will include: • The reason for the denial, with reference to the specific Plan provision(s) on which the denial was based, • A description of any material necessary to process the claim properly and the reason(s)why the materials are needed, and • An explanation of the claims review procedure, the time limits applicable to such procedure, and your right to bring a civil action under Section 502(a) of ERISA. Your Right to Appeal Within 60 days after receiving your denial, you (or your Beneficiary) may submit a written request for reconsideration to the Committee. Documents or records in support of the appeal should accompany any such request. In addition, you will be provided, upon written request and free of charge, reasonable access to, and copies of, all documents, records and other information relevant to your claim. The review will take into account all comments, documents, records and other information you submit relating to your claim. If you fail to request a review within 60 days, it shall be conclusively determined for all purposes that the denial of the claim is correct. The Committee will conduct a full and fair review of your appeal, and will notify you of the decision within 60 days, either in writing or via e-mail. Due to special circumstances, the Committee may extend the period for determination for up to an additional 60 days and will notify you before the end of the initial 60-day period. The decision will include the specific reasons and the Plan provisions on which the decision is based, a statement of your rights to documents, records, etc., as stated above and a statement that you have a right to bring a civil suit under Section 502(a) of ERISA. In making a decision, the Committee has sole, absolute and discretionary authority in interpreting the meaning of Plan provisions and in determining all questions arising under the Plan, including, but not limited to, eligibility for benefits. The Committee's decision shall be final and binding on Plan participants and all other parties to the maximum extent allowed by law. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 21 of 33 You must fully exercise all claim and appeal rights provided herein prior to bringing a civil action under ERISA Section 502(a) to recover benefits due to you under the terms of the Plan, to enforce your rights under the terms of the Plan or to clarify your rights to future benefits under the terms of the Plan. Furthermore, you may not bring any court action seeking review of an appeal denial later than one (1) year after you have exhausted all your claim and appeal rights set forth above. All actions or litigation arising out of or relating to the Plan must be commenced and prosecuted in the federal district court whose jurisdiction includes Paramus, New Jersey. As a condition to participation in this Plan, you (or any other person whose claim relates to participation in the Plan) is deemed to have consented to the personal jurisdiction over you of that federal district court in respect of any such actions or litigation, and you (or any other person whose claim relates to participation in the Plan) also are deemed to have consented to service of process with respect to any such actions or litigation by registered mail, return receipt requested, or by any other means permitted by rule or law. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 22 of 33 GENERAL PLAN INFORMATION This section of the summary includes administrative information as well as material specified by ERISA. ERISA is a body of law governing certain employee benefits. The information in this section complements the material in the other sections so that together they provide a complete Summary Plan Description, as defined by ERISA. Plan Sponsor SUEZ Water Resources Inc. 461 From Road Paramus,NJ 07652 Tel: (201) 767-9300 Plan Type Profit sharing plan with a cash or deferred(401(k)) arrangement. Plan Name SUEZ Water Resources Inc. 401(k)Plan Plan Number 003 Plan Year January I to December 31 Employer Identification Number 71-0005226 Plan Administrator The Company is designated as the Plan Administrator. The day-to-day operation of the Plan has been delegated to the Company's Human Resources Department. You can contact the Plan Administrator and/or Human Resources Department as follows: SUEZ Water Resources Inc. c/o Senior Vice President of Human Resources 461 From Road Paramus,NJ 07652 Tel: (201)-767-9300 VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 23 of 33 Agent for Service of Legal Process Any legal process against the Plan in the event of a dispute over claims should be served as follows: SUEZ Water Resources Inc. c/o Senior Vice President of Human Resources 461 From Road Paramus,NJ 07652 Tel: (201)-767-9300 Trustee The Plan trustee is: Vanguard Fiduciary Trust Company Vanguard Financial Center Box 2600 Valley Forge, PA 19482 Plan Funding The Plan is funded through contributions made by participants and Employers. Plan Amendment and Termination The Company expects and intends to continue the Plan, but reserves the right to amend, change, or terminate the Plan, in whole or in part, at any time and for any reason, in accordance with applicable law. If the Plan is amended, the amendment will not affect or reduce any benefits payable prior to the amendment. If the Plan is terminated, all contributions made on your behalf will be 100%vested regardless of your accumulated Years of Service. In general, the Plan assets may not be returned to a contributing Employer, except under specific circumstances described under applicable law. Important Note Your eligibility or your right to benefits under the Plan should not be interpreted as a guarantee of employment. Participation in the Plan does not interfere with the right of your Employer to terminate your employment at any time, whether or not for cause, with or without notice. YOUR RIGHTS UNDER ERISA As a participant in the Plan, you are entitled to certain rights and protections under ERISA. ERISA allows Plan participants to: VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 24 of 33 • Examine, without charge, at the Plan Administrator's office and at major locations of the Employer, copies of all Plan documents and copies of all documents filed by the Plan with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration, such as the latest detailed annual report(Form 5500 series). • Obtain copies of all Plan documents and other Plan information including the latest detailed annual report (Form 5500 series) and updated Summary Plan Description upon written request to the Plan Administrator. The Plan Administrator may charge a reasonable fee for the copies. • Receive a summary of the Plan's annual financial report. The Plan Administrator is required by law to furnish you and any other participant with a copy of this summary annual report each year. • Get a statement at least once a year notifying you of the total benefits that you have accumulated under the Plan and whether you have a right to receive a benefit at normal retirement age (age 65). In addition to creating rights for Plan participants, ERISA imposes duties upon the people who are responsible for the operation of the Plan. The people who operate the Plan (fiduciaries) have a duty to do so prudently, in your interest and that of other Plan participants and Beneficiaries. Another ERISA-guaranteed right states that no one — including your Employer, or any other person may fire you or otherwise discriminate against you in any way to prevent you from obtaining a Plan benefit or exercising your rights under ERISA. If your claim for a Plan benefit is denied in whole or in part, you must receive a written explanation of the reason for the denial. You have a right to obtain copies of documents relating to the decision without charge and to have the Plan Administrator review and reconsider your benefit claim. Because your rights under ERISA are protected by law, you can also file suit if the need ever arises. For example, if you request materials from the Plan and do not receive them within 30 days, you may file suit in a federal court. In such a case, the court may require the Plan Administrator to provide the materials and pay a fine of up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the Plan Administrator. If your claim for benefits is denied or ignored, in whole or in part, or if you disagree with the Plan's decision or lack thereof concerning the qualified status of a domestic relations order, you may file suit as directed under the Plan (see How to File a Claim for more information). If you believe Plan fiduciaries misuse the Plan's money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor. You also may file suit in a federal district court whose jurisdiction includes Paramus,New Jersey. The court may also decide who should pay court costs and legal fees. If your suit is successful, the court may order the person you have sued to pay these costs and fees. If your suit is not successful, the court may order you to pay these costs and fees -- for example, if it finds your claim was frivolous. If you have any questions about the Plan, you should contact the Plan Administrator. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 25 of 33 If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the Plan Administrator, you should contact the nearest area office of the Employee Benefits Security Administration, U.S. Department of Labor, which is listed in your telephone directory, or write to the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 200 Constitution Avenue, N.W., Washington D.C. 20210. You may also obtain certain publications about your rights and responsibilities under ERISA by calling the Publications hotline of the Employee Benefits Security Administration. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 26 of 33 I. MATCHING CONTRIBUTIONS A. If you are an employee of SUEZ Water Resources Inc. or SUEZ Water Management Services Inc. not working solely on matters involving SUEZ Water Environmental Services Inc.: ❑ If you were hired prior to January 1, 2010 Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after January 1, 2010 Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. B. If you are an employee of SUEZ Management & Services Inc., and you work solely on matters involving SUEZ Water Environmental Services Inc, Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan; and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. II. AGE-BASED CONTRIBUTION A. Eligible -You are eligible for an Age-Based Contribution if. ❑ you were hired on or after January 1, 2010; ❑ your employer was a participating employer in the SUEZ Water Resources, Inc. Retirement Plan (previously known as the United Water Resources, Inc. Retirement Plan) as of December 31, 2009; and ❑ you are employed with your Employer on the last day of the Plan Year. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 27 of 33 B. Contribution Amount If eligible, the Age-Based Contribution on your behalf is determined as follows: Age on Last Day of Plan Year Percentage of Compensation Under 30 1% 30-39 2% 40-49 3% 50 or Older 4% You do not have to make before and/or after tax contributions to the Plan in order to receive the Age-Based Contribution. The Age-Based Contribution will be deposited into your Account in the first quarter of the following year. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 28 of 33 This Appendix applies if you are an employee of Suez Water Environmental Services, Inc., or of any affiliate, eligible to participate in the Plan except if you work at the following facilities or business units: FACILITIES BUSINESS UNITS •Bayonne *Hydro Management Services •Jersey City *U.S. Water •Rahway •AOS Operating Company at City of East Providence •AOS Operating Company except at City of East Providence & City of Middletown *United Water Services Mississippi LLC MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan; and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 29 of 33 Plan participants working for an Employer at the above facilities are eligible to receive the Employer contributions described below. MATCHING CONTRIBUTION ❑ If you were hired prior to January 1, 2010 Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after January 1, 2010 Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION Eligible You are eligible for an Age-Based Contribution if: ❑ you were hired on or after January 1, 2010; and ❑ you are employed with your employer on the last day of the Plan Year. Contribution Amount If eligible, the Age-Based Contribution on your behalf is determined as follows: Age on Last Day of Plan Year Percentage of Compensation Under 30 1% 30-39 2% 40-49 3% 50 or Older 4% You do not have to make before and/or after tax contributions to the Plan in order to receive the Age-Based Contribution. The Age-Based Contribution will be deposited into your Account in the first quarter of the following year. VEO-W-24-01 IPUC DR 18 Attachment 2 401K Plan Page 30 of 33 Plan participants working for an Employer at the above business units are eligible to receive the Employer contribution described below. MATCHING CONTRIBUTION Your Employer will match 100% of the first 5% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. VEO-W-24-01 IPUC DR 18 Attachment 2 401K Plan Page 31 of 33 Plan participants working for the above Employer at the above business unit and facility are eligible to receive the Employer contribution described below. MATCHING CONTRIBUTION ❑ If you were hired before April 11, 2010 Your Employer will match 100% of the first 5% of your Compensation you contribute as before and after-tax contributions. ❑ If you were hired on or after April 11, 2010 Your Employer will match 50% of the first 6% of your before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. VEO-W-24-01 IPUC DR 18 Attachment 2 401 K Plan Page 32 of 33 Plan participants working for the above Employer at the above business unit and facilities are eligible to receive the Employer contribution described below. MATCHING CONTRIBUTION Your Employer will match 67% of the first 6% of your Compensation you contribute as before and after-tax contributions. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. VEO-W-24-01 37228695v.4 IPUC DR 18 Attachment 2 401K Plan Page 33 of 33 12/6/17 SUEZ Water Resources Inc. Collectively Bargained 401(k) Plan (As in effect as of January 1,2017) SUMMARY PLAN DESCRIPTION VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 1 of 55 Table of Contents Page ABOUTTHIS SUMMARY......................................................................................................... 1 HOW THIS SUMMARY IS ORGANIZED............................................................................... I TERMSYOU SHOULD KNOW................................................................................................2 Account........................................................................................................................................ 2 AffiliatedEmployer..................................................................................................................... 2 Beneficiary................................................................................................................................... 2 Code............................................................................................................................................. 2 Committee.................................................................................................................................... 2 Company...................................................................................................................................... 2 Compensation .............................................................................................................................. 2 Disabled....................................................................................................................................... 2 Employer...................................................................................................................................... 3 Participating Bargaining Unit...................................................................................................... 3 Yearof Service ............................................................................................................................ 3 ELIGIBILITY...............................................................................................................................3 WhoIs Eligible............................................................................................................................ 3 PARTICIPATION........................................................................................................................3 WhenParticipation Begins .......................................................................................................... 3 Decisions to Make About Enrolling ............................................................................................4 Naminga Beneficiary.................................................................................................................. 4 Howthe Plan Works.................................................................................................................... 4 It Pays to Participate and to Start Early....................................................................................... 5 CONTRIBUTIONS....................................................................................................................... 5 Before-Tax Contributions............................................................................................................ 5 Catch-Up Contributions............................................................................................................... 6 After-Tax Contributions............................................................................................................... 6 How to Change Your Before-Tax and/or After-Tax Contribution Percentage............................ 7 SaversCredit................................................................................................................................ 7 EmployerContributions............................................................................................................... 7 RolloverContributions................................................................................................................. 8 CODELIMITATIONS ................................................................................................................ 8 DollarLimits................................................................................................................................ 8 OtherCode Limits........................................................................................................................ 9 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 2 of 55 Table of Contents (continued) Page VESTING....................................................................................................................................... 9 FORFEITURES............................................................................................................................9 INVESTMENTS ...........................................................................................................................9 Participant Directed Investments................................................................................................. 9 Important Note About Investing................................................................................................ 10 How to Track Your Investment................................................................................................. 10 How to Redirect Investment of Your Future Contributions ...................................................... I I How to Transfer Your Existing Investment Fund Balances...................................................... 11 LOANPROVISIONS................................................................................................................. 11 Howto Apply for a Loan........................................................................................................... I I LoanConditions......................................................................................................................... 11 RepayingYour Loan.................................................................................................................. 11 LoanDefault.............................................................................................................................. 12 WITHDRAWALS....................................................................................................................... 12 HardshipWithdrawals ............................................................................................................... 12 In-Service Withdrawals After Age 59'/2 .................................................................................... 13 In-Service Withdrawals Before Age 59'/2.................................................................................. 13 DisabilityWithdrawals .............................................................................................................. 14 RECEIVING BENEFITS........................................................................................................... 14 AccountDistributions................................................................................................................ 14 When You Are No Longer an Employee of Your Employer or an Affiliated Employer.......... 14 How Your Account Balance Is Paid.......................................................................................... 14 Rollover...................................................................................................................................... 15 Payment of Small Amounts....................................................................................................... 15 If You Die Before Distribution.................................................................................................. 15 Benefits May Not Be Transferred.............................................................................................. 16 Plan Not Eligible for PBGC Insurance...................................................................................... 16 IMPORTANT TAX INFORMATION ..................................................................................... 16 CLAIMSPROCEDURES.......................................................................................................... 17 Howto File a Claim................................................................................................................... 17 IfYour Claim is Denied............................................................................................................. 17 YourRight to Appeal................................................................................................................. 17 GENERAL PLAN INFORMATION........................................................................................ 19 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 3 of 55 Table of Contents (continued) Page PlanSponsor.............................................................................................................................. 19 PlanType................................................................................................................................... 19 PlanName.................................................................................................................................. 19 PlanNumber.............................................................................................................................. 19 PlanYear.................................................................................................................................... 19 Employer Identification Number............................................................................................... 19 PlanAdministrator..................................................................................................................... 19 Agent for Service of Legal Process ........................................................................................... 20 Trustee........................................................................................................................................ 20 PlanFunding.............................................................................................................................. 20 Plan Amendment and Termination............................................................................................ 20 ImportantNote........................................................................................................................... 20 YOUR RIGHTS UNDER ERISA.............................................................................................. 20 APPENDICES — Employer Contributions 111 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 4 of 55 ABOUT THIS SUMMARY This Summary Plan Description ("SPD") highlights key features and provisions of the SUEZ Water Resources Inc. Collectively Bargained 401(k) Plan, previously called the United Water Resources, Inc. Collectively Bargained 401(k) Plan (the "Plan"), as amended and restated as of January 1, 2017. Certain provisions vary depending on the collective bargaining agreement that applies to your collective bargaining unit (your "Participating Bargaining Unit"). The Appendix to this summary applicable to you as a member of your Participating Bargaining Unit describes these provisions. Please read this summary carefully to gain an understanding of the benefits offered under the Plan. Remember: this summary is a general description of your benefits under the Plan, but does not include the complete details of the Plan. These are contained in the full Plan document. It is intended that the information in this summary be accurate; but, if there is a conflict or a difference between what is written here and the full Plan document, the full Plan document will govern. If there is difference between the contribution amount, the determination of compensation or other provision set forth in the collectively bargained agreement of your Participating Bargaining Unit and the Plan, the collectively bargaining agreement is intended to control unless inconsistent with applicable law. This summary is not a contract for, or a guarantee of, present or continued employment, and SUEZ Water Resources Inc. (previously called United Water Resources, Inc.) (the "Company") reserves the right to amend or terminate the Plan in accordance with applicable law. The different Internal Revenue Code dollar limits referred to in this Summary Plan Description are those in effect for 2017, and may be adjusted in future years. If you were a participant in the Plan and terminated your employment with the Company (or an affiliated company), any benefit you may be entitled to under the Plan will be determined based on the provisions of the Plan as in effect at the time of your termination of employment. If you have any questions about the information in this summary or about the terms of the Plan in effect before January 1, 2017, contact the HR Employee Service Center. HOW THIS SUMMARY IS ORGANIZED This summary is divided into three main parts: • Your Plan Benefits • Important Administrative Information • Employer Contribution Appendices You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 1 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 5 of 55 Your Plan Benefits TERMS YOU SHOULD KNOW To understand the Plan and the information in this summary, you should understand the terms defined below. These terms are capitalized whenever they appear throughout this summary. Account This is the record maintained of the contributions credited to you and the gains or losses from the investment of these contributions. Separate records (sub-accounts) are maintained of the value of the amounts credited in your Account with respect to, as applicable, your before and after-tax contributions, rollovers or Employer contributions made on your behalf. Affiliated Employer This means a subsidiary of the Company, as well as its parent company and affiliates within the SUEZ group of companies with the required common ownership under the Code to be considered as part of the same controlled group as the Company. Beneficiary The person, determined under the terms of the Plan, who will receive your Plan benefits in the event of your death. Code The Internal Revenue Code of 1986, as amended. Committee The Benefits Committee established, and whose members are appointed or removed by, the Company. Company SUEZ Water Resources, Inc. Compensation In general, Compensation means, except if otherwise provided in the Appendix for your Participating Bargaining Unit, your wages from an Employer subject to income tax withholding - (i) including any before-tax amounts you may contribute to an Employer's cafeteria plan, medical plan or this Plan as well as any differential wage payments you receive while on military leave, but (ii) excluding, overtime, bonuses, premiums for group-term life insurance and severance. Disabled This means being entitled to disability benefits under the Employer's long-term disability plan. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 2 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 6 of 55 Your Plan Benefits Employer This means the Company, and any Affiliated Employer who has agreed to participate in the Plan on behalf of its eligible employees. Participating Bargaining Unit The collective bargaining unit that represents you if such collective bargaining unit has entered into a collective bargaining agreement with your Employer providing for your participation in the Plan. Year of Service A period of 12 consecutive months during which you are employed by the Company or an Affiliated Employer, measured from your date of hire, or rehire. ELIGIBILITY Who Is Eligible In general, you are eligible to participate in the Plan in accordance with the collective bargaining agreement between your Employer and your Participating Bargaining Unit. If you are providing services to an Employer through another entity (e.g., you are a "leased" employee, or an independent contractor), you are not eligible to participate. If you are classified as an independent contractor or as a "leased employee" by an Employer but are later reclassified by the Internal Revenue Service ("IRS") or any other government agency as an employee, you will be eligible to participate in the Plan on a prospective basis. PARTICIPATION When Participation Begins Your participation in the Plan with respect to before and/or after-tax contributions is voluntary. Unless an eligibility waiting period applies to your Participating Bargaining Unit (see the Appendix applicable to your Participating Bargaining Unit), you may elect to contribute to the Plan when you first begin to work for an Employer. If you do not do so when you are first eligible, you later may elect to contribute. Your payroll deductions will begin as soon as administratively feasible after you sign up for the Plan by contacting Vanguard, the Plan's recordkeeper and trustee. If you do not contribute to the Plan, you will become a participant in the Plan if you make a rollover into the Plan (see Rollover Amounts) or when an Employer makes a contribution to the Plan on your behalf(see Employer Contributions), whichever comes first. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 3 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 7 of 55 Your Plan Benefits Decisions to Make About Enrolling When you enroll, you need to make the following decisions: • Determine the percentage of your Compensation to contribute to the Plan (see Contributions and the Appendix for your Participating Bargaining Unit for more information). • Decide whether to make before or after-tax contributions to the Plan, or a combination of the two (see Contributions for more information). • Choose how to invest your money among the Plan's investment options (see Investments for more information); and • Name a Beneficiary. Naming a Beneficiary To name a Beneficiary, simply access the Vanguard website and register. If you are married, your spouse is automatically designated as your Beneficiary. If you would like to name someone other than your spouse as your Beneficiary, you need your spouse's written, notarized consent. If you are not married, you can name anyone you wish as your Beneficiary. You can change your Beneficiary, at any time by accessing Vanguard's website. However if you are married, you need your spouse's written notarized consent to the change. If you are unmarried and do not have a Beneficiary designation in effect when you die, your designated Beneficiary will be your estate. How the Plan Works The Plan provides you with a way to save for your retirement. Here is an overview: • You can save by making: (i) before-tax contributions; or (ii) after-tax contributions; or (iii) a combination of the two (see Contributions for the rules and limits that apply to these contributions to the Plan). • Employer contributions, as described in the Appendix to this summary for your Participating Bargaining Unit, also are credited to your Account. • You can transfer, or rollover funds into the Plan from a prior employer's eligible retirement plan, or from a rollover individual retirement account or annuity ("IRA"). • You can direct the investment of all contributions credited to your Account in any of the investment options provided under the Plan (see Investments for more information). You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 4 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 8 of 55 Your Plan Benefits • In general, your money remains in the Plan until you retire, die, or are no longer employed by an Employer or an Affiliated Employer. However, there are Plan provisions providing for loans and withdrawals under certain conditions. It Pays to Participate and to Start Early Participating in the Plan allows you to build up funds for your retirement. The earlier you begin to participate, the quicker you begin to accumulate funds for this purpose. For example, assume you are 30 years old, earn $45,000 a year and contribute 5% of your salary ($2,250) to the Plan in before-tax contributions. In this case, your taxable income for the year will be $42,750. If your $2,250 investment earns $112.50 (5%), that $112.50 is also tax- deferred. Time can make a big difference in the size of your Account. For example, you and Pat who is 40 years old, are both starting to save for retirement. Assuming you each contribute $2,250 per year to the Plan and that your money grows at a constant rate of 6% per year, here is how much money you will each have at age 65: You (Age 30) Pat (Age 40) Annual amount saved $2,250 $2,250 Years of saving 35 25 Total amount saved at age 65 $78,750 $56,250 Total value of your Account at age 65 assuming $388,207 $191,132 6% investment growth By starting earlier, you invested a total of 40% more money than Pat. With more money earning a 6% annual return each year, the total value of your Account at age 65 is more than double the value of Pat's Account. Please note that this example does not take into account any Employer contributions, which will increase the total amount in your Account, and that a 6% investment return is a projection (results will vary based on actual investment experience). CONTRIBUTIONS Before-Tax Contributions Unless otherwise indicated in the Appendix applicable to your Participating Bargaining Unit, you may contribute from 1% up to 50% (in one percent increments) of your Compensation in before-tax contributions: but the sum of your before and after-tax contributions may not exceed 50% of your Compensation (subject to any further limitations for your Participating Bargaining Unit as set forth in the applicable Appendix). There also is a dollar limit under the Code ($18,000 for 2017 and subject to adjustment in future years) on the maximum amount of before-tax contributions you can contribute to your Account for the year. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 9 of 55 Your Plan Benefits These contributions are made through regular payroll deductions before federal income taxes and most state income taxes are withheld. Before-tax contributions allow you to defer taxes in two ways: • You get immediate tax savings by deferring taxes on the amount you contribute; and • You also defer taxes on investment earnings on the amounts in your Account. Keep in mind that you are postponing, not avoiding paying taxes. When you begin to withdraw your money from the Plan, usually at retirement, you will be required to report the tax-deferred amount for income tax purposes. Because you may be in a lower tax bracket when you retire, it is possible that the taxes you owe on this money will be less than if you paid taxes up front. Please note that while before-tax contributions reduce your current income taxes, they do not reduce the level of your other pay-related benefits, such as life insurance, disability insurance and retirement (pension) benefits. Your before-tax contributions also do not reduce your Social Security or Medicare tax withholding, or your Social Security benefits. Catch-Up Contributions Unless otherwise indicated in the Appendix applicable to your Participating Bargaining Unit, if you are age 50 or older by the end of the calendar year, you may elect to make additional before- tax contributions of up to $6,000 in 2017 ("Catch-Up Contributions") (subject to adjustment under the Code in future years for cost of living changes). To make Catch-Up Contributions,the following rules apply: • You must be age 50 on or prior to the last day of the calendar year to which the Catch-Up Contributions apply. • Catch-Up Contributions are made only on a before-tax basis and in specified dollar amounts. • You must reach the Code limit for before-tax contributions ($18,000 in 2017) without Catch-Up Contributions. • All Catch-Up Contributions are made through payroll deductions. • Catch-Up Contributions are not eligible for any Employer matching contributions. After-Tax Contributions Unless otherwise indicated in the Appendix applicable to your Participating Bargaining Unit, you may contribute from 1% up to 50% (in one percent increments) of your Compensation in after-tax contributions; subject to the limit of 50% of Compensation for the sum of these contributions and before-tax contributions (subject to any further limitations for your Participating Bargaining Unit as set forth in the Appendix). After-tax contributions don't reduce your current income taxes. However, the investment earnings on these amounts are tax-deferred. This means that when your after-tax contributions You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 6 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 10 of 55 Your Plan Benefits amount is distributed from the Plan, you must pay taxes on the investment earnings attributable to these after-tax contributions. The after-tax contributions themselves, are not subject to additional taxation upon distribution. With after-tax contributions, your money is more accessible. If you need money before you retire, you can withdraw some or all of your after-tax contributions. However, please remember that the main goal of the Plan is to help you build your retirement savings. How to Change Your Before-Tax and/or After-Tax Contribution Percentage You can increase or decrease the percentage or amount you contribute, or suspend contributions, to the Plan at any time. To change your contribution percentages, you must contact Vanguard. Changes will be processed as soon as administratively feasible. However, remember that these changes are subject to applicable Code limits and may, accordingly, be restricted. Savers Credit Depending on your adjusted gross income ("AGI") level and your filing status (if with respect to the 2017 tax year it is less than: $31,000 if you are filing as single; $46,500 if you are filing as a head of household; or $62,000, if you are married filing jointly) you may be eligible for a tax credit of up to $1,000 on your federal income taxes equal to a percentage of your before-tax and after-tax contributions. A tax credit reduces the federal income tax you pay dollar-for-dollar. 2017 Saver's Credit Married Head of All Other Credit Maximum Filing Jointly Household Filers Percentage Credit AGI AGI AGI Amount AGI not more AGI not more AGI not more 50% $1,000 than$37,000 than$27,750 than$18,500 $37,001 - $27,751 - $18,501 - 20% $400 $40,000 $30,000 $20,000 $40,001 - $30,001 - $20,001 - 10% $200 $62,000 $46,500 $31,000 more than more than more than 0% $0 $62,000 $46,500 $31,000 Please consult your tax advisor for further information. The income levels for which the tax credit is available may be indexed for cost of living adjustments after 2017. Employer Contributions Please refer to the Appendix to this summary applicable to your Participating Bargaining Unit for a description of the Employer contributions that may be credited to your Account. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 7 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 11 of 55 Your Plan Benefits Rollover Contributions If you participated in another employer's eligible retirement plan, such as a previous employer's 401(k) savings plan, or if you have an IRA that is eligible to be rolled over, you may rollover distributions from such plans or IRAs into your Account. A direct rollover into your Account is also possible. Please contact Vanguard. CODE LIMITATIONS Dollar Limits • Before-tax contributions As mentioned above, the Code imposes a dollar limit on the before-tax contributions you may direct to the Plan in a calendar year - $18,000 for 2017, subject to adjustment under the Code in future years for cost of living changes. This limit applies to all 401(k) plans in which you may participate during a year. If you participate in more than one plan (for example, if you have changed employers during the year), you must monitor your before- tax contributions to make sure you don't surpass the limit. If you exceed the limit for a calendar year, contact the HR Employee Service Center to request a refund of any before- tax contributions that are over the Code limit, and their earnings, before March 1 of the following year. • Catch-Up Contributions In 2017, Catch-Up Contributions are capped at $6,000, which amount also is subject to adjustment in future years. Catch-Up Contributions do not count toward the limit for before-tax contributions. The following chart shows the total amount of before-tax contributions you could direct into your Account in 2017: Before-Tax Code Catch-Up Contributions Total Before-Tax Code Limit (2017) Age 50 or Older(2017) Limit with Catch-Up Contributions (2017) $18,000 $6,000 $24,000 • Aggregate contributions There is also a limit under the Code on the total amount you and your Employer can contribute to the Plan. For 2017, no more than $54,000 can be deposited into your Account in the combined form of before-tax and after-tax contributions, and Employer contributions. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 8 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 12 of 55 Your Plan Benefits Other Code Limits There is a limit on the amount of your Compensation that can be considered for Plan contribution purposes ($270,000 for 2017, subject to adjustment under the Code in future years for cost of living changes). The Plan must meet certain testing requirements that compare the rate of before-tax contributions of highly compensated employees (employees with compensation of$120,000 or more in 2016, and indexed for later years) versus non-highly compensated employees. If you are considered a highly compensated employee and the Plan does not meet the applicable testing requirement, your before-tax contributions may need to be lowered or returned to meet Code limitations. VESTING You are immediately vested in your before-tax and after-tax contributions, and any amounts you rollover into your Account. You became 100% vested with respect to Employer contributions when you complete one Year of Service unless otherwise provided in the applicable Appendix for your Participating Bargaining Unit. You also become 100% vested with respect to Employer contributions if when employed by an Employer or an Affiliated Employer you retire on or after reaching age 65, you become Disabled or you die. FORFEITURES If you terminate your employment with your Employer (and all Affiliated Employers), you forfeit any non-vested Employer contributions (plus allocable earnings) credited to your Account. However, if you return to work for the Company or an Affiliated Employer within five consecutive years, that forfeited amount, if any, will be restored. If you return to work five years or more after the date your service was terminated, no forfeited amounts will be restored to your Account. INVESTMENTS Participant Directed Investments The Plan offers different options in which you can invest your Account balance. You may invest in any of the investment options provided to you in multiples of one percent. Your investment elections apply to all contributions credited to your Account. The investment options available for investment at your direction that you may presently choose from are described on Vanguard's website, and which may be accessed 24 hours a day, 7 days a week. Before you invest in any of the investment options, please read their prospectuses carefully. If you do not make an investment election, any contributions credited to your Account will be invested in the Target Date Fund with a target retirement date closest to your 651h birthday. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 9 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 13 of 55 Your Plan Benefits Important Note About Investing The Plan is intended to comply with Section 404(c) of the Employee Retirement Income Security Act of 1974, as amended ("ERISA"). Under Section 404(c) of ERISA, the Plan's fiduciaries, including the Committee, will be relieved of liability for any losses which result from your investment directions (or you not providing investment directions). You exercise control over the assets in your Account by directing how amounts credited to your Account are invested in the available investment options. The Plan's fiduciaries make no representations regarding, and have no responsibility for, the performance of any investment you make or have made with respect to your Account. Vanguard will provide you with the information required under ERISA Section 404(c) with respect to the investment options. If you want additional information about any investment option, you may request any of the following by contacting Vanguard: • a description of the annual operating expenses of each investment option (e.g., investment management fees, administrative fees and transaction costs); • prospectuses, financial statements and reports, plus any other material available to the Plan which relates to the investment options; • a periodic listing of the assets comprising the portfolio of each investment option, and the value of each such asset; and • information concerning the value of shares or units of the investment options as well as their past and current investment performance, determined after expenses. How to Track Your Investments You will receive quarterly statements from Vanguard with respect to your Account. These statements and the Vanguard website enable you to determine: • Your investment results, • The opening and closing balances for each investment option, • The breakout of before-tax and after-tax contributions within each investment option, • The contributions credited to your Account, • Any debits (such as fees) to your Account, • Any transfers you have made between the funds, • Any loans, withdrawals or repayments you have made, and • Your vested balance. You don't have to wait for your quarterly statement to find out your Account balance. You may contact Vanguard at any time. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 10 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 14 of 55 Your Plan Benefits How to Redirect Investment of Your Future Contributions You can redirect the investment of the future contributions credited to your Account at any time. Contact Vanguard to do so. How to Transfer Your Existing Investment Fund Balances In general, you can transfer your existing Account balances between funds at any time. To do so, you need to contact Vanguard. LOAN PROVISIONS The Plan lets you borrow from your Account if you need money before you retire. The loan amount will not be subject to taxation as long as the loan is repaid. Your loan repayments plus interest will be credited to your Account. How to Apply for a Loan You can request a loan by contacting Vanguard. Vanguard will process your application in accordance with Plan procedures, and, if you are approved, mail a check directly to you. They will also contact your Employer and let them know how much to deduct from your paycheck each pay period to repay the loan. There is a loan processing fee for each loan that you request. You will be charged a reduced loan processing fee if you submit your loan request to Vanguard online. Loan Conditions Here's how the loan feature works: • You may borrow a minimum of $1,000 and up to a maximum of $50,000 from your Plan Account, but no more than 50% of your vested Account balance. • The maximum amount you may borrow may further be reduced as follows: If you request an additional loan, or request a loan within one year of repaying a previous loan, your new loan is reduced by the highest outstanding loan balance during the preceding 12 months. • You may have no more than three outstanding loans at one time. • There is a loan-processing fee each time you apply for a loan. • You must repay your loan within five years unless the loan is used to purchase your primary residence, in which case you must repay your loan within 30 years (see Repaying Your Loan for more information). Repaying Your Loan Below are the requirements for repaying your loan: You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 11 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 15 of 55 Your Plan Benefits The interest rate on your loan is fixed. Contact Vanguard for the interest rate currently applicable for loans under the Plan. Keep in mind that you are paying this interest back into your Account. • You may not refinance a loan. • You have 5 years to repay your loan 30 years if the loan is for your primary residence. • You repay your loan through regular consecutive payroll deductions. • Your loan repayments are allocated among the investment funds in the same percentages as applies to your current Account contributions. • You may prepay your loan in full at any time. To pay off your loan, contact Vanguard for your loan payoff amount and prepay your loan directly to Vanguard. Vanguard will notify your Employer that your loan has been paid to stop the payroll deduction. Loan Default Your loan will be considered to be in default if: • Your loan has not been fully repaid by the end of your loan period, or, if earlier • Your loan has not been repaid prior to your termination of employment with your Employer. If your loan goes into default, your remaining loan principal amount will be treated as a distribution and you will be subject to regular income taxes plus, under certain circumstances, an additional 10% early withdrawal tax. You may only avoid such tax consequences by rolling over the taxable amount of your unpaid loan principal into another eligible retirement plan, if such plan will accept it, within 60 days of the date your unpaid loan principal is distributed from the Plan. WITHDRAWALS Keep in mind the purpose of the Plan is for you to save for your retirement. However, under certain circumstances described below, you may withdraw money from your Account while you are still employed by your Employer. Contact Vanguard directly for more information about these withdrawals and how to apply. Hardship Withdrawals A fee may be charged for processing a hardship withdrawal. You may make a hardship withdrawal from your before-tax contributions (but not earnings on these contributions) under the following conditions. 1. Immediate and heavy financial need —A hardship withdrawal is available in the event of an immediate and heavy financial need arising from: You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 12 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 16 of 55 Your Plan Benefits • Expenses for, or to obtain, medical care described in Section 213(d) of the Code previously incurred by you, your spouse or primary Beneficiary or any of your dependents (as defined in Code Section 152); • Costs directly related to the purchase of your principal residence (excluding mortgage payments); • The payment of tuition and related educational fees and room and board expenses for the next 12 months of post-secondary education for you, your spouse, children,primary Beneficiary or dependents (as defined in Code Section 152); • Payments necessary to prevent eviction from your principal residence or foreclosure on the mortgage on that principal residence; • Burial and funeral expenses for your deceased parent, spouse, children, primary Beneficiary or dependents (as defined in Code Section 152); or • Certain expenses for the repair of damage to your principal residence that qualify for a casualty loss deduction under the Code. The determination of whether there is an immediate and heavy financial need as defined above shall be made solely on the basis of written evidence furnished by you. You will need to provide written evidence of your hardship. 2. Distribution of amount necessary to meet need Prior to obtaining a hardship withdrawal, you must first obtain all other distributions (other than hardship withdrawals) and all nontaxable loans currently available under the Plan and all other plans maintained by the Employers. The amount available for withdrawal may not exceed the amount determined necessary to meet the need created by the hardship (but not in excess of the value of your before-tax contributions). The amount necessary to meet the need may include any amounts necessary to pay any federal, state, or local income taxes or penalties reasonably anticipated resulting from the withdrawal. 3. Effect of a hardship withdrawal If you receive a hardship withdrawal, then your before and after-tax contributions will be suspended for the 6-month period beginning with the date you receive the withdrawal. In-Service Withdrawals After Age 59Y2 If you have reached age 59'/2, you may make a withdrawal from your Account for any reason. Any such withdrawal will be in the amount you specify, but not more than the vested value of your Account. Employer contributions are only available for withdrawal if they have been in the Plan for at least two years, or you have completed at least five Years of Service. In-Service Withdrawals Before Age 59% If you are employed with an Employer and have not reached age 59'/2, you may make a withdrawal from your after-tax contribution or rollover contribution sub-accounts for any reason. Once the full amount of your after-tax contributions and rollover contributions have been withdrawn, you may withdraw the vested portion of your Employer contributions provided such You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 13 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 17 of 55 Your Plan Benefits amount has been in the Plan for at least two years. If you have completed at least five Years of Service, the two-year requirement shall not apply. Disability Withdrawals You may make a withdrawal from any one or more of your sub-accounts if you become Disabled, although you have not otherwise separated from service from your Employer. RECEIVING BENEFITS Account Distributions You (or in the event of your death, your Beneficiary) may receive a distribution of your Plan Account when: • you are no longer an employee of an Employer or an Affiliated Employer; • you retire; or • you die. If any of these events occur, you (or in the event of your death, your Beneficiary) may elect to receive your vested Account balance. The following sections explain your Account distribution options. When You Are No Longer an Employee of Your Employer and its Affiliated Employers When you are no longer an employee of your Employer and its Affiliated Employers, you may elect a distribution of your vested Account balance. Alternatively, you can maintain the tax- deferred status of your retirement funds by leaving your Account in the Plan. However, distribution of your Account must begin by April 1 of the year following the year in which you reach age 70'/2, unless you are still employed with an Employer or an Affiliated Employer. If you are still employed with an Employer or an Affiliated Employer, you may defer distribution of your Account until you actually retire. How Your Account Balance Is Paid You may elect for your vested Account balance to be distributed in a lump sum, in installments or to be directly rolled over to an IRA or to an eligible retirement plan of another employer that accepts rollovers. If you elect to receive your distribution in installments, you may choose substantially equal monthly, quarterly or annual installments over a period certain not to exceed the lesser of 10 years or a period measured by your life expectancy. Contact Vanguard to make your election. After you make your distribution election, you will receive a confirmation statement. If you elect a lump sum or installment distribution, you will also receive a Special Tax Notice and Direct Rollover Election Form. You must return the Direct Rollover Election Form to the HR Employee Service Center on a timely basis, or your request will be canceled. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 14 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 18 of 55 Your Plan Benefits Rollover 1. Direct Rollover As an alternative to a cash lump sum or installment distribution, you may request that your distribution be rolled over directly into an IRA, or another employer's eligible retirement plan. You may rollover your after-tax contributions plus the earnings on these after-tax contributions, if any, only to an IRA or directly to an employer's eligible retirement plan that accepts after-tax rollovers. Your payment must be at least $200 if you elect to transfer the entire amount of the distribution. 2. Distribution Followed by Rollover You are permitted to make a rollover of the distribution you receive to an IRA or another eligible retirement plan that will accept the rollover if you do so within 60 days of the date you receive the distribution. If you elect the rollover option, a 20% federal income tax withholding will apply. The only way to avoid federal income tax withholding at distribution is to elect the direct rollover option. Payment of Small Amounts If the value of your vested Account (not including your Rollover Contribution sub-account) at the time you retire or terminate employment is $1,000 or less, your Account balance will be paid to you in a lump sum as soon as practicable following your retirement or termination of employment. If the value of your vested Account exceeds $1,000 but is not more than $5,000, your Account balance will automatically be transferred to an IRA to be established in your name, unless you affirmatively elect to receive a lump sum distribution or to directly rollover the distribution to another IRA or another employer's eligible retirement plan. You may elect a direct rollover of your Account balance by completing and returning a Direct Rollover Election Form to the HR Employee Service Center. If You Die Before Distribution If you die before receiving any distribution, your Beneficiary will receive the full value of your Account in a lump sum. If you are married at the time of your death, your Beneficiary is your spouse unless he or she has consented in writing before a notary public to your designation of another Beneficiary. If you die while receiving distributions under an installment option, any additional installments due can continue, or be paid to your Beneficiary in a lump sum. If your Beneficiary chooses to continue installment payments, they will continue for the remainder of the designated payment period, provided the remaining payment period does not exceed your Beneficiary's life expectancy. If your surviving spouse is entitled to receive an eligible distribution due to your death, your spouse also has the option of authorizing a direct transfer to an IRA or other eligible retirement plan. If your non-spouse Beneficiary is entitled to receive an eligible distribution due to your You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 15 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 19 of 55 Your Plan Benefits death, the non-spouse Beneficiary only has the option of authorizing a direct transfer to an IRA. The only way to avoid the 20% federal income tax withholding is through a direct rollover. Note that your Beneficiary will have to supply the HR Employee Service Center with proof of your death. Please contact the HR Employee Service Center for the necessary forms. Benefits May Not Be Transferred In general, your benefits may not be assigned or claimed by creditors. However, payment of benefits to an alternate payee (e.g., your former spouse) will be authorized to comply with a Qualified Domestic Relations Order ("QDRO"). A QDRO is a judicial decree, judgment or order related to child support, alimony payments or marital property rights under a state domestic relations law. If you need a copy of the Plan's QDRO procedures, which are available free of charge, please contact the HR Employee Service Center. Plan Not Eligible for PBGC Insurance This Plan is a 401(k) profit sharing plan and as such is not covered by the Pension Guaranty Corporation("PBGC")plan termination insurance program. IMPORTANT TAX INFORMATION The Plan enjoys certain tax advantages because it is intended to be a long-term savings program for retirement. For example, under current federal income tax law, money in your Plan Account is not taxable while it is held in the Plan (other than after-tax contributions). You (or in the event of your death, your Beneficiary) will owe income taxes on the taxable portion of your distribution when you receive the money. In addition to ordinary income taxes, you also may owe a 10%penalty tax on the taxable portion of any distribution you receive before you reach age 59'/2. The 10%penalty tax will not apply in these situations: • Your Account is paid to you if you terminate employment with your Employer and its Affiliated Employers on or after reaching age 55. • Your Account is paid to you because you become disabled (as defined under the Code). • Your Account is paid to your Beneficiary in the event of your death. • You receive a distribution in a year in which you have deductible medical expenses in excess of 7.5% of your adjusted gross income (only the portion of the distribution in excess of 7.5% of your adjusted gross income is not subject to penalty). • Payment is directed to another person by a QDRO. • You rollover or directly transfer the taxable amount of your Account to an IRA or another employer's eligible retirement plan; or • Payment is being made in installments over your life expectancy. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 16 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 20 of 55 Your Plan Benefits Tax laws change from time to time, and the tax impact of receiving payments from the Plan will vary with your individual situation. Because your Employer cannot give tax advice or counsel, you should consult a professional tax advisor or financial expert for specific advice about your circumstances. CLAIMS PROCEDURES How to File a Claim You or your Beneficiary are expected to apply for your Plan benefits. Generally, they are not paid automatically. If you think an error has been made in determining your benefits under the Plan, you or your beneficiaries may file a claim with the Company's Senior Vice President of Human Resources. If Your Claim is Denied If your claim is denied in whole or in part, the Senior Vice President of Human Resources will notify you (or your Beneficiary) in writing or via e-mail within 90 days after filing. In the event of special circumstances, the Senior Vice President of Human Resources may extend the period for a determination for up to an additional 90 days, in which case you will be so advised prior to the end of the initial 90-day period. The notice will include: • The reason for the denial, with reference to the specific Plan provision(s) on which the denial was based, • A description of any material necessary to process the claim properly and the reason(s) why the materials are needed, and • An explanation of the claims review procedure, the time limits applicable to such procedure, and your right to bring a civil action under Section 502(a) of ERISA. Your Right to Appeal Within 60 days after receiving your denial, you (or your Beneficiary) may submit a written request for reconsideration to the Committee. Documents or records in support of the appeal should accompany any such request. In addition, you will be provided, upon written request and free of charge, reasonable access to, and copies of, all documents, records and other information relevant to your claim. The review will take into account all comments, documents, records and other information you submit relating to your claim. If you fail to request a review within 60 days, it shall be conclusively determined for all purposes that the denial of the claim is correct. The Committee will conduct a full and fair review of your appeal, and will notify you of the decision within 60 days, either in writing or via e-mail. Due to special circumstances, the Committee may extend the period for determination for up to an additional 60 days and will notify you before the end of the initial 60-day period. The decision will include the specific reasons and the Plan provisions on which the decision is based, a statement of your rights to documents, records, etc., as stated above and a statement that you have a right to bring a civil suit under Section 502(a) of ERISA. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 17 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 21 of 55 Your Plan Benefits In making a decision, the Committee has sole, absolute and discretionary authority in interpreting the meaning of Plan provisions and in determining all questions arising under the Plan, including, but not limited to, eligibility for benefits. The Committee's decision shall be final and binding on Plan participants and all other parties to the maximum extent allowed by law. You must fully exercise all claim and appeal rights provided herein prior to bringing a civil action under ERISA Section 502(a) to recover benefits due to you under the terms of the Plan, to enforce your rights under the terms of the Plan or to clarify your rights to future benefits under the terms of the Plan. Furthermore, you may not bring any court action seeking review of an appeal denial later than one (1) year after you have exhausted all your claim and appeal rights set forth above. All actions or litigation arising out of or relating to the Plan must be commenced and prosecuted in the federal district court whose jurisdiction includes Paramus, New Jersey. As a condition to participation in this Plan, you (or any other person whose claim relates to participation in the Plan) is deemed to have consented to the personal jurisdiction over you of that federal district court in respect of any such actions or litigation, and you (or any other person whose claim relates to participation in the Plan) also are deemed to have consented to service of process with respect to any such actions or litigation by registered mail, return receipt requested, or by any other means permitted by rule or law. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 18 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 22 of 55 Important Administrative Information GENERAL PLAN INFORMATION This section of the summary includes administrative information as well as material specified by ERISA. ERISA is a body of law governing certain employee benefits. The information in this section complements the material in the other sections so that together they provide a complete Summary Plan Description, as defined by ERISA. Plan Sponsor SUEZ Water Resources Inc. 461 From Road Paramus,NJ 07652 Tel: (201) 767-9300 Plan Type Profit sharing plan with a cash or deferred(401(k)) arrangement. Plan Name SUEZ Water Resources Inc. Collectively Bargained 401(k)Plan Plan Number 004 Plan Year January 1 to December 31 Employer Identification Number 71-0005226 Plan Administrator The Company is designated as the Plan Administrator. The day-to-day operation of the Plan has been delegated to the Company's Human Resources Department. You can contact the Plan Administrator and/or Human Resources Department as follows: SUEZ Water Resources Inc. c/o Senior Vice President of Human Resources 461 From Road Paramus,NJ 07652 Tel: (201)-767-9300 19 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 23 of 55 Important Administrative Information Agent for Service of Legal Process Any legal process against the Plan in the event of a dispute over claims should be served as follows: SUEZ Water Resources Inc. c/o Senior Vice President of Human Resources 461 From Road Paramus,NJ 07652 Tel: (201)-767-9300 Trustee The Plan trustee is: Vanguard Fiduciary Trust Company Vanguard Financial Center Box 2600 Valley Forge, PA 19482 Plan Funding The Plan is funded through contributions made by participants and Employers. Plan Amendment and Termination The Company expects and intends to continue the Plan, but reserves the right to amend, change, or terminate the Plan, in whole or in part, at any time and for any reason, in accordance with applicable law. If the Plan is amended, the amendment will not affect or reduce any benefits payable prior to the amendment. If the Plan is terminated, all contributions made on your behalf will be 100%vested regardless of your accumulated Years of Service. In general, the Plan assets may not be returned to a contributing Employer, except under specific circumstances described under applicable law. Important Note Your eligibility or your right to benefits under the Plan should not be interpreted as a guarantee of employment. Participation in the Plan does not interfere with the right of your Employer to terminate your employment at any time, whether or not for cause, with or without notice. YOUR RIGHTS UNDER ERISA As a participant in the Plan, you are entitled to certain rights and protections under ERISA. ERISA allows Plan participants to: You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 20 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 24 of 55 Important Administrative Information • Examine, without charge, at the Plan Administrator's office and at major locations of the Employer, copies of all Plan documents and copies of all documents filed by the Plan with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration, such as the latest detailed annual report(Form 5500 series). • Obtain copies of all Plan documents and other Plan information including the latest detailed annual report (Form 5500 series) and updated Summary Plan Description upon written request to the Plan Administrator. The Plan Administrator may charge a reasonable fee for the copies. • Receive a summary of the Plan's annual financial report. The Plan Administrator is required by law to furnish you and any other participant with a copy of this summary annual report each year. • Get a statement at least once a year notifying you of the total benefits that you have accumulated under the Plan and whether you have a right to receive a benefit at normal retirement age (age 65). In addition to creating rights for Plan participants, ERISA imposes duties upon the people who are responsible for the operation of the Plan. The people who operate the Plan(fiduciaries) have a duty to do so prudently, in your interest and that of other Plan participants and Beneficiaries. Another ERISA-guaranteed right states that no one — including your Employer, or any other person may fire you or otherwise discriminate against you in any way to prevent you from obtaining a Plan benefit or exercising your rights under ERISA. If your claim for a Plan benefit is denied in whole or in part, you must receive a written explanation of the reason for the denial. You have a right to obtain copies of documents relating to the decision without charge and to have the Plan Administrator review and reconsider your benefit claim. Because your rights under ERISA are protected by law, you can also file suit if the need ever arises. For example, if you request materials from the Plan and do not receive them within 30 days, you may file suit in a federal court. In such a case, the court may require the Plan Administrator to provide the materials and pay a fine of up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the Plan Administrator. If your claim for benefits is denied or ignored, in whole or in part, or if you disagree with the Plan's decision or lack thereof concerning the qualified status of a domestic relations order, you may file suit as directed under the Plan (see How to File a Claim for more information). If you believe Plan fiduciaries misuse the Plan's money, or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor. You also may file suit in a federal district court whose jurisdiction includes Paramus,New Jersey. The court may also decide who should pay court costs and legal fees. If your suit is successful, the court may order the person you have sued to pay these costs and fees. If your suit is not successful, the court may order you to pay these costs and fees -- for example, if it finds your claim was frivolous. If you have any questions about the Plan, you should contact the Plan Administrator. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 21 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 25 of 55 Important Administrative Information If you have any questions about this statement or about your rights under ERISA, or if you need assistance in obtaining documents from the Plan Administrator, you should contact the nearest area office of the Employee Benefits Security Administration, U.S. Department of Labor, which is listed in your telephone directory, or write to the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 200 Constitution Avenue, N.W., Washington D.C. 20210. You may also obtain certain publications about your rights and responsibilities under ERISA by calling the Publications hotline of the Employee Benefits Security Administration. You can contact Vanguard at 1-800-523-1188 or at www.vanguard.com 22 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 26 of 55 APPENDIX FOR UTILITY WORKERS ' LOCAL i (BLOOMSBURG, ' This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Utility Workers Union of America,Local 516 (Bloomsburg, PA). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to January 1, 2011 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the "SUEZ Retirement Plan") Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after January 1, 2011 OR you were hired prior to January 1, 2011, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution if you are in one of the following groups: ❑ You were hired before January 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are capped Your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 27 of 55 ❑ You were hired before January 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year ❑ You were hired on or after January 1, 2011 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution Age 50 or older by January 1 of the determination year 4% of Compensation Age 40 to 49 by January 1 of the determination year 3% of Compensation Age 30 to 39 by January 1 of the determination year 2% of Compensation Younger than age 30 on January 1 of the determination 1% of Compensation year You do not have to make before and/or after-tax contributions to the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or an Affiliated Employer on the last day of the calendar year; or (ii) were hired before January 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. 2 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 28 of 55 APPENDIX FOR UNITED STEEL WORKERS For LOCAL 09 PROVIDENCE, This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the United Steel Workers of America,Local 15509-B (East Providence,RI). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to or on April 11, 2010 Your Employer will match 100% of the first 7% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired after April 11, 2010 Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 29 of 55 APPENDIX FOR WORKERSUTILITY ' LOCAL , .9 (HARRISBURG, PA) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Utility Workers Union of America,Local 489 (Harrisburg, PA). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to April 11, 2012 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the "SUEZ Retirement Plan") Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired after April 11, 2012 OR you were hired prior to April 11, 2012, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution if you are in one of the following groups: ❑ You were hired before April 11, 2012 and your benefit accruals under the SUEZ Retirement Plan are capped Your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. ❑ You were hired before April 11, 2012 and your benefit accruals under the SUEZ Retirement Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 30 of 55 ❑ You were hired on or after April 11, 2012 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution Age 50 or older by January 1 of the determination year 4% of Compensation Age 40 to 49 by January 1 of the determination year 3% of Compensation Age 30 to 39 by January 1 of the determination year 2% of Compensation Younger than age 30 on January 1 of the determination 1% of Compensation year You do not have to make before and/or after-tax contributions the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or an Affiliated Company on the last day of the calendar year; or (ii) were hired before April 11, 2012 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. 2 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 31 of 55 APPENDIX FOR INDEPENDENT This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Independent Union (Holyoke, MA). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan, and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 32 of 55 APPENDIX FOR AMERICAN FEDERATIONMUNICIPAL COUNCIL 25 LOCAL 1659 (HURON VALLEY, MI) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the American Federation of State, County& Municipal Employees, Council 25, Local 1659 (Huron Valley, MI). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contribution to the Plan, and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 33 of 55 APPENDIX OR UNITED ASSOCIATION OF JOURNEYMEN AND APPRENTICES PLUMBING AND PIPE FITTING INDUSTRY OF THE UNITED STATES AND . D . LOCAL 296 D • This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the United Association of Journeymen and Apprentices of the Plumbing and Pipe Fitting Industry of the United States and Canada,U.A. Local 296 (Idaho). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to April 1, 2011 Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after April 1, 2011 Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. OTHER EMPLOYER CONTRIBUTION ❑ If you were hired after April 1, 2011 Your Employer will contribute 1.5% of your Compensation into your Account. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 34 of 55 APPENDIX FOR WORKERSUTILITY 1 OF AMERICA LOCAL (JERSEY This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Utility Workers Union of America,Local 375 (Jersey City,NJ). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to February 1, 2011 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the"SUEZ Retirement Plan") Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after February 1, 2011 OR you were hired prior to February 1, 2011, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution if you are in one of the following groups: ❑ You were hired before February 1, 2011 and your benefit accruals under both the SUEZ Retirement Plan, and the SUEZ Water Environmental Services Inc. Pension Plan (the "SUEZ Environmental Pension Plan") are capped Your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. ❑ You were hired before February 1, 2011 and your benefit accruals under both the SUEZ Retirement Plan and the SUEZ Environmental Pension Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 35 of 55 ❑ You were hired on or after February 1, 2011 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution Age 50 or older by January 1 of the determination 4% of Compensation year Age 40 to 49 by January 1 of the determination year 3% of Compensation Age 30 to 39 by January 1 of the determination year 2% of Compensation Younger than age 30 on January 1 of the 1% of Compensation determination year You do not have to make before and/or after tax contributions to the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or Affiliated Employer on the last day of the calendar year; or (ii) were hired before February 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. 2 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 36 of 55 APPENDIX FOR AMERICAN FEDERATION : MUNICIPAL , LOCAL 1303-441 WILLINGLY, CT) i This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the American Federation of State, County& Municipal Employees, Council 4, Local 1303-441 (Killingly, CT). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution and will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 37 of 55 APPENDIX FOR TEAMSTERS LOCAL 676 (MIDDLETOWN, PA) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by Teamsters, Local 676 (Middletown, PA). ELIGIBILITY You are eligible to participate in the Plan if- 0 You are hired on or after January 1, 2015; or ❑ You are a transitioned employee, and elected to retire from the Borough of Middletown; or ❑ You are a transitioned employee, and are no longer eligible to participate in the Defined Benefit Plan offered by the Borough of Middletown. EMPLOYER CONTRIBUTIONS A. MATCHING CONTRIBUTION Your Employer will match 1/4 of the first 1% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. B. OTHER MATCHING CONTRIBUTION Notwithstanding the above, if you are an enrolled transitioned employee contributing 5% of your Compensation to the Plan, your Employer will make a deposit into your Account equal to a 15%match of your contribution. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 38 of 55 APPENDIX 1 ' WORKERSUTILITY 1 OF AMERICA LOCALJERSEY) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Utility Workers Union of America, Local 375 (New Jersey). This Appendix does not apply to employees from Jersey City who are covered under a separate collective bargaining agreement. PARTICIPANT CONTRIBUTIONS AMOUNT OF BEFORE AND/OR AFTER-TAX CONTRIBUTIONS You may only contribute up to 12% (in one percent increments) of your Compensation (which includes overtime)as before and after-tax contributions to the Plan. EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to December 16, 2011 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the"SUEZ Retirement Plan") Your Employer will match 50% of the first 6% of your Compensation (which includes overtime) you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after December 16, 2011 OR you were hired prior to December 16, 2011, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your Compensation (which includes overtime) you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution if you are in one of the following groups: ❑ You were hired before December 16, 2011 and your benefit accruals under the SUEZ Retirement Plan are capped 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 39 of 55 Your Age-Based Contribution will be equal to 4% of your Compensation (which does not includes overtime) for the Plan Year. ❑ You were hired before December 16, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation (which does not include overtime) for the Plan Year. ❑ You were hired on or after December 16, 2011 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution Age 50 or older by January 1 of the determination 4% of Compensation' year Age 40 to 49 by January 1 of the determination year 3% of Compensation' Age 30 to 39 by January 1 of the determination year 2% of Compensation' Younger than age 30 on January 1 of the 1% of Compensation' determination year You do not have to make before and/or after-tax contributions to the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or an Affiliated Employer on the last day of the calendar year; or(ii) were hired before December 16, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. 'Compensation for this purpose does not include overtime. 2 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 40 of 55 APPENDIX FOR WORKERSUTILITY 1 OF AMERICA LOCAL1 This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Utility Workers Union of America,Local 1-2 (New Rochelle,NY). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to May 1, 2011 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the "SUEZ Retirement Plan") Your Employer, will match 50% of the first 6% of your before and after-tax contributions to the Plan. ❑ If you were hired on or after May 1, 2011 OR you were hired prior to April 30, 2011, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution, if you are in one of the following groups: ❑ You were hired before May 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are capped Your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. ❑ You were hired before May 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 41 of 55 ❑ You were hired on or after May 1, 2011 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution Age 50 or older by January 1 of the determination year 4% of Compensation Age 40 to 49 by January 1 of the determination year 3% of Compensation Age 30 to 39 by January 1 of the determination year 2% of Compensation Younger than age 30 on January 1 of the determination 1% of Compensation year You do not have to make before and/or after-tax contributions to the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or an Affiliated Employer on the last day of the calendar year; or (ii) were hired before May 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. 2 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 42 of 55 APPENDIX FOR AMERICAN FEDERATIONMUNICIPAL COUNCIL 9. LOCAL 911 (NEWPORT, RI) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the American Federation of State, County& Municipal Employees, Council 94, Local 911 (Newport,RI). PARTICIPANT CONTRIBUTIONS WHEN PARTICIPATION BEGINS You must first complete 60 days of employment with your Employer before you are eligible to make before or after-tax contributions to the Plan. EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan, and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 43 of 55 APPENDIX FOR IF" LOCAL 1012 (PAWTUCKET, RI) AMERICAN FEDERATION : MUNICIPAL EMPLOYEES, COUNCIL 9. This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the American Federation of State, County& Municipal Employees, Council 94, Local 1012 (Pawtucket,RI). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan, and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 44 of 55 APPENDIX FOR INTERNATIONALOPERATING ENGINEERS LOCAL 547 (PORTAGE, MI) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the International Union of Operating Engineers,Local 547 (Portage, MI). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan, and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 45 of 55 APPENDIX FOR AMERICAN FEDERATION MUNICIPAL EMPLOYEES LOCAL I I6 1 1 This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the American Federation of State, County& Municipal Employees, Local 1303-306 (Ridgefield, CT). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan, and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 46 of 55 APPENDIX FOR AMERICAN FEDERATION : MUNICIPAL EMPLOYEES, COUNCIL 93 LOCAL I6 P . 1 This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the American Federation of State, County& Municipal Employees, Council 93, Local 3065-A(Springfield,MA). PARTICIPANT CONTRIBUTIONS WHEN PARTICIPATION BEGINS You must first complete six (6) months of employment with your Employer before you are eligible to make before or after-tax contributions to the Plan. BEFORE AND/OR AFTER-TAX CONTRIBUTIONS You may only contribute up to 15% (in one percent increments) of your Compensation as before and/or after-tax contributions to the Plan. EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 5% of your Compensation you contribute as before and after-tax contributions to the Plan. VESTING You are at all times 100%vested in your Employer contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 47 of 55 APPENDIX 1 ' UNITED FOOD AND COMMERCIAL WORKERS UNION LOCAL1 This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the United Food and Commercial Workers Union,Local 1459 (Springfield, MA). PARTICIPANT CONTRIBUTIONS BEFORE AND/OR AFTER-TAX CONTRIBUTIONS You may only contribute up to 15% (in one percent increments) of your Compensation as before and/or after-tax contributions to the Plan. MATCHING CONTRIBUTION Your Employer will match 100% of the first 5% of your Compensation you contribute as before and after-tax contributions to the Plan. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 48 of 55 APPENDIX FOR AMERICAN FEDERATION : MUNICIPAL EMPLOYEES LOCAL 1303-232 (STONINGTON, CT) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the American Federation of State, County& Municipal Employees, Local 1303-232 (Stonington, CT). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION Your Employer will match 100% of the first 3% of your Compensation you contribute as before and after-tax contributions to the Plan and 50% of the next 2% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 49 of 55 APPENDIX 1 ' WORKERSUTILITY 1 OF AMERICA LOCALI3 (TOMS RIVER, This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Utility Workers Union of America,Local 503 (Toms River,NJ). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ You were hired prior to November 18, 2011 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the"SUEZ Retirement Plan") Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ You were hired on or after November 18, 2011 OR you were hired prior to November 18, 2011, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution if you are in one of the following groups: ❑ You were hired before November 18, 2011 and your benefit accruals under the SUEZ Retirement Plan are capped Your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. ❑ You were hired before November 18, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 50 of 55 ❑ You were hired on or after November 18, 2011 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution Age 50 or older by January 1 of the determination year 4% of Compensation Age 40 to 49 by January 1 of the determination year 3% of Compensation Age 30 to 39 by January 1 of the determination year 2% of Compensation Younger than age 30 on January 1 of the determination 1% of Compensation year You do not have to make before and/or after-tax contributions to the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or an Affiliated Employer on the last day of the calendar year; or (ii) were hired before November 18, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. 2 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401K Bargaining Plan Page 51 of 55 APPENDIX 1 ' INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS1 LOCAL This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the International Brotherhood of Electrical Workers Union, Local 363 (West Nyack, NY). PARTICIPANT CONTRIBUTIONS CATCH-UP CONTRIBUTIONS Catch-up contributions to the Plan are not permitted. EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to September 6, 2012 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the "SUEZ Retirement Plan") Your Employer will match 50% of the first 6% of your Compensation (which includes overtime) you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after September 6, 2012 OR you were hired prior to September 7, 2012, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your Compensation (which includes overtime) you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution if you are in one of the following groups: ❑ You were hired before September 6, 2012 and your benefit accruals under the SUEZ Retirement Plan are capped 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 52 of 55 Your Age-Based Contribution will be equal to 4% of your Compensation (which does not includes overtime) for the Plan Year. ❑ You were hired before September 6, 2012 and your benefit accruals under the SUEZ Retirement Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation (which does not include overtime) for the Plan Year. ❑ You were hired on or after September 6, 2012 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution' Age 50 or older by January 1 of the determination year 4% of Compensation' Age 40 to 49 by January 1 of the determination year 3% of Compensation' Age 30 to 39 by January 1 of the determination year 2% of Compensation' Younger than age 30 on January 1 of the determination 1% of Compensation' year You do not have to make before and/or after-tax contributions to the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or an Affiliated Employer on the last day of the calendar year; or (ii) were hired before September 6, 2012 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. ' Compensation for this purpose does not include overtime. 2 37699016v.5 VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 53 of 55 APPENDIX FOR EMPLOYEES OF SUEZ UTILITY WORKERS UNION OF AMERICA, LOCAL 584 (WILMINGTON, DE) This Appendix contains some additional information applicable to your participation in the Plan if you are represented for collective bargaining purposes by the Utility Workers Union of America,Local 584 (Wilmington,DE). EMPLOYER CONTRIBUTIONS MATCHING CONTRIBUTION ❑ If you were hired prior to April 1, 2011 and are not capped at 40 Years of Benefit Service under the SUEZ Water Resources Inc. Retirement Plan (the "SUEZ Retirement Plan") Your Employer will match 50% of the first 6% of your Compensation you contribute as before and after-tax contributions to the Plan. ❑ If you were hired on or after April 1, 2011 OR you were hired prior to April 1, 2011, and your Years of Benefit Service under the SUEZ Retirement Plan are capped Your Employer will match 50% of the first 8% of your Compensation you contribute as before and after-tax contributions to the Plan. The matching contribution will be deposited into your Account at the same time as your before and after-tax contributions. AGE-BASED CONTRIBUTION You will receive an Age-Based Contribution if you are in one of the following groups: ❑ You were hired before April 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are capped Your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. ❑ You were hired before April 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped You will not receive an Age-Based Contribution until your benefit accruals are capped. When your benefit accruals are capped, your Age-Based Contribution will be equal to 4% of your Compensation for the Plan Year. VEO-W-24-01 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 54 of 55 ❑ You were hired on or after April 1, 2011 Your Age-Based Contribution will be based on the formula in the following chart: Age Age-Based Contribution Age 50 or older by January 1 of the determination year 4% of Compensation Age 40 to 49 by January 1 of the determination year 3% of Compensation Age 30 to 39 by January 1 of the determination year 2% of Compensation Younger than age 30 on January 1 of the determination 1% of Compensation year You do not have to make before and/or after-tax contributions to the Plan in order to receive the Age-Based Contribution. However, you will not receive an Age-Based Contribution if you: (i) are not employed with your Employer or an Affiliated Employer on the last day of the calendar year; or (ii) were hired before April 1, 2011 and your benefit accruals under the SUEZ Retirement Plan are not capped. The Age-Based Contribution, if you meet the requirements, will be deposited into your Account in the first quarter of the following year, and is entirely Employer funded. 2 VEO-W-24-01 37699016v.5 IPUC DR 18 Attachment 3 401 K Bargaining Plan Page 55 of 55 AMENDMENT TO THE SUEZ WATER RESOURCES INC. 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources, Inc. (the "Company") sponsors and maintains the SUEZ Water Resources Inc. 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company, by action of the Senior Vice President of Human Resources of the Company, reserves the right to amend the Plan at any time; and WHEREAS, the Company desires to amend the Plan to (i) add automatic enrollment for certain eligible employees who become eligible to participate in the Plan and(ii) make changes to the hardship withdrawal provisions. NOW, THEREFORE, BE IT RESOLVED,that the Plan is amended, as follows: 1. Effective November 1, 2018, a new Section 1.10 is hereby added to the Plan and all subsequent Sections and subsections shall be renumbered accordingly: 111.10 "Automatic Enrollment Date"means the date on which an Eligible Employee is deemed have elected to make Elective Contributions in accordance with Section 3.1. The Automatic Enrollment Date shall be within a reasonable period of time (as determined by the Committee on a consistent and nondiscriminatory basis) following the date on which the Eligible Employee is provided the notice described in Section 3.1." 2. Effective November 1, 2018, Section 3.1 is hereby amended by adding the following new paragraphs to the end thereof: "Notwithstanding the foregoing, an Eligible Employee who is hired or rehired by a Participating Employer on or after November 1, 2018 will be deemed to have elected to make Elective Contributions (as pre-tax contributions) equal to three percent (3%) of Compensation beginning on his or her Automatic Enrollment Date, unless such Eligible Employee affirmatively elects to have a different specified amount or no amount contributed to the Plan. The Committee shall provide each Eligible Employee described above advance notice that explains the automatic enrollment process, including an explanation of the individual's right to have no Elective Contributions made to the Plan or to have Elective Contributions made as a percentage of Compensation other than as set forth above. This notice will be provided sufficiently in advance to afford the Eligible Employee a reasonable opportunity to make an affirmative deferral election and will include the procedure for making a deferral election before the automatic enrollment becomes effective. The Committee shall also provide each Eligible Employee who is automatically enrolled pursuant to the above with VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 1 of 16 a notice at least 30 days, but not more than 90 days, before each Plan Year, of his or her right to cease or change his or her Elective Contribution percentage. In the event a Participant is automatically enrolled pursuant to the above, the Participant's Account shall be invested in accordance with Section 4.4, until otherwise directed by the Participant." 3. Effective January 1, 2019, subsection 6.1(a) is hereby amended by replacing the first paragraph thereof to read as follows: "A Participant may make a hardship withdrawal from his or her Elective Contribution Account in the event of an immediate and heavy financial need arising from" 4. Effective January 1,2019, subsection 6.1(b)is hereby amended in its entirety to read as follows: "(b) Distribution of Amount Necessary to Meet Need The amount of any hardship withdrawal shall not exceed the amount necessary to meet the immediate and heavy financial need, including any amounts necessary to pay any income taxes or penalties reasonably anticipated to result from the withdrawal. A distribution is deemed necessary if (i) funds are not reasonably available by any other withdrawal,or distributions currently available from this Plan or any other plans maintained by the Participating Employer or any other Affiliated Employer, and(ii)the Participant makes a representation in writing that Participant has insufficient cash or other liquid assets reasonably available to satisfy the need. Notwithstanding the foregoing, the Administrator's may require the Participant to furnish written evidence of the amount necessary to satisfy the immediate and heavy financial need. As soon as practicable after the Administrator's determination of the existence of an immediate and heavy financial need and the amount necessary to meet that need, the Administrator will direct the Trustee to distribute to the Participant from his or her Elective Contribution Account the amount necessary to meet the need created by the hardship (but not in excess of the value of such Account, determined as of the Valuation Date coinciding with or immediately preceding the withdrawal date.) In no even may a hardship withdrawal be made from a QNEC Account." 5. Effective January 1, 2019, subsection 6.1(c) is hereby deleted from the Plan. VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 2 of 16 IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this 29 day of September, 2020. SUEZ WATER RESOURCES, INC. By: *W� Martin Falkenberg Senior Vice President of Human Resources VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 3 of 16 SECOND AMENDMENT TO THE SUEZ WATER RESOURCES INC. 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources, Inc. (the "Company") sponsors and maintains the SUEZ Water Resources Inc. 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company, by action of the Senior Vice President of Human Resources of the Company, reserves the right to amend the Plan at any time; and WHEREAS,the Company desires to amend the Plan. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective as of October 13, 2020, as follows: 1. Subsection 3.6(a) of the Plan is hereby amended in its entirety to read as follows: "(a) An Eligible Employee, whether or not otherwise a Participant and whether or not participating in the Plan with respect to Elective or After-tax Contributions, and a Participant may make a Rollover Contribution to the Plan. The Administrator may require the Eligible Employee or Participant to submit such evidence and documentation as the Administrator determines necessary to be assured that the proposed contribution qualifies as a Rollover Contribution." 2. Subsection 3.6(b) of the Plan is hereby amended by revising the last sentence of the last paragraph thereof to read as follows: "The definition of eligible rollover distribution shall also apply in the case of a distribution to a terminated, vested Participant, surviving spouse or to a spouse or former spouse who is the alternate payee under a Qualified Domestic Relations Order." 3. Subsection 3.6(c) of the Plan is hereby amended in its entirety to read as follows: "(c) The receipt of funds described in (b)(i) or (ii) above by the Plan must be on or before the 60th day following the Eligible Employee's or Participant's receipt of the distribution from the other Eligible Retirement Plan (as defined in Section 8.9(c))." VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 4 of 16 IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this 13 day of October, 2020. SUEZ WATER RESOURCES, INC. iw�+ -- By: Martin Falkenberg Senior Vice President of Human Resources VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 5 of 16 THIRD AMENDMENT TO THE SUEZ WATER RESOURCES INC. 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") sponsors and maintains the SUEZ Water Resources Inc. 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company reserves the right to amend the Plan at any time; and WHEREAS, by resolution dated October 20, 2020, the Company approved the delegation to the Chief Financial Officer of SUEZ North America ("CFO") of amendment authority with respect to the Plan; and subsequently, by resolution dated October 20, 2020, the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS,the Company now desires to amend the Plan. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective as of the dates set forth herein, as follows: 1. Effective as of February 28 2019, the Plan sponsor's name is changed from "SUEZ Water Resources Inc." to "SUEZ Water Resources LLC" and all applicable references to "SUEZ Water Resources Inc." in the Plan document, other than in the Introduction and for the avoidance of doubt Section 3.5, are hereby replaced with"SUEZ Water Resources LLC". 2. Effective as of February 28, 2019 the Plan is renamed the "SUEZ Water Resources LLC 401(k) Plan" and all applicable references to "SUEZ Water Resources Inc. 401(k) Plan" in the Plan document are hereby replaced with"SUEZ Water Resources LLC 401(k) Plan." 3. Effective as of October 20, 2020, Section 1.16 is hereby amended in its entirety to read as follows: "1.16 "Committee" means the Retirement Committee, and any successor thereto, whose members are appointed or removed by the Company." 4. Effective as of February 28, 2019, Section 1.17 is hereby amended in its entirety to read as follows: "1.17 "Company" means SUEZ Water Resources LLC f/k/a SUEZ Water Resources Inc. prior to February 28, 2019 and United Water Resources Inc. prior to November 9, 2015, a corporation organized under the laws of the State of New Jersey, or any successor thereto." 1 of 3 VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 6 of 16 5. A new Section 1.19 is hereby added to the Plan, and all Sections, subsections and cross-references are renumbered accordingly, to read as follows: 1.19 "Earnings" means, for purposes of Section 3.5, the annual base salary of a Participant as of December 31 of each Plan Year (to which the Age Based Contribution relates), as determined pursuant to a Participating Employer's payroll records." 6. Effective as of February 28, 2019, Plan Section 1.47 is amended in its entirety to read as follows: "1.47 "Plan"means the SUEZ Water Resources LLC 401(k) Plan, f/k/a the SUEZ Water Resources Inc. 401(k) Plan prior to February 28, 2019 and the United Water Resources, Inc. 401(k) Plan prior to November 9, 2015, as set forth herein and as amended from time to time. 7. Subsection 3.5(b) of the Plan is hereby clarified by replacing the first sentence thereof to read as follows: "(b) The Age-Based Contribution for a Participant described in Section 3.5(a) shall be equal to a percentage of Earnings determined in accordance with the following schedule:" 8. Effective January 1, 2020, subsection 8.8(c)(ii)(A) is hereby amended in its entirety to read as follows: "(A) If the Participant's surviving spouse is the Participant's sole Designated Beneficiary, distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 72 (age 70'/2, if the Participant was born before July 1, 1949), if later." 9. Effective January 1, 2020, subsections 8.8(f)(v)(A) and (B) are hereby amended in their entirety to read as follows: "(A) For a Participant who is a Five Percent Owner, the Required Beginning Date is April 1 following the calendar year in which the Participant attains age 72 (age 70%2, if the Participant was born before July 1, 1949); (B) For a Participant who is not a Five Percent Owner, the Required Beginning Date is April 1 following the later of(i) the calendar year in which the Participant attains age 72 (age 70'/2, if the Participant was born before July 1, 1949), and (ii) the calendar year in which the Participant retires." 2 of 3 VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 7 of 16 10. Effective as of October 20, 2020, Section 9.1(a) is hereby amended by revising the first sentence thereof to read as follows: "The Company or its delegate shall be the "plan administrator" for purposes of Code Section 414(g) and the "administrator" for purposes of ERISA Section 3(16)." 11. Effective as of October 20, 2020, Section 10.1 is hereby amended by replacing the first sentence of the first paragraph thereof to read as follows: "At any time, the Company or its delegate, by written instrument executed by an authorized signer, may amend or modify the Plan, retroactively or otherwise, or may terminate the Plan, subject, however, to the other provisions of this Article." 12. Effective as of January 1, 2021, Schedule A is hereby amended by adding a new row to the end thereof to read as follows: SUEZ Environmental Solutions N.A. Inc.: 100% of Elective and After-tax Eligible Employees performing services for Contributions not in excess of the first 3% the business unit referred to as M&S (305) of Participant Compensation, plus 50% of Elective and After-tax Contributions not in excess of the next 2% of Participant Compensation IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this 23rd day of December, 2020. SUEZ WATER RESOURCES LLC By: Name: Martin Falkenberg Title: Senior Vice President of Human Resources 3 of 3 VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 8 of 16 FOURTH AMENDMENT TO THE SUEZ WATER RESOURCES LLC 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") sponsors and maintains the SUEZ Water Resources LLC 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company reserves the right to amend the Plan at any time; and WHEREAS, by resolution dated October 20, 2020, the Company approved the delegation to the Chief Financial Officer of SUEZ North America ("CFO") of amendment authority with respect to the Plan; and subsequently, by resolution dated October 20, 2020, the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS,the Company now desires to amend the Plan. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective as of the dates set forth herein, as follows: 1. Effective as of March 15, 2021, Paragraph 3.5(a)(ii) of the Plan is amended in its entirety to read as follows: (ii) is employed by a Participating Employer that was a participating employer in the SUEZ Water Resources Inc. Retirement Plan (previously known as the United Water Resources Inc. Retirement Plan) as of December 31, 2009, or is employed by SUEZ Water Environmental Services Inc. and is performing services at a facility in Bayonne, Jersey City, Rahway or Hoboken; and 2. Effective as of March 15, 2021, the second and third rows of Schedule A are hereby amended in their entirety to read as follows: SUEZ Water Environmental Solutions 100% of Elective and After-tax Inc.: All Eligible Employees except Contributions not in excess of the first 3% of employees performing services at the Participant Compensation, plus 50% of following facilities or business units: Elective and After-tax Contributions not in excess of the next 2% of Participant Facilities Business Units Compensation • Bayonne • Hydro • Jersey City Management • Rahway Services • U.S. Water 1 of 3 VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 9 of 16 • Hoboken • AOS Operating • Lynn Company at City of East Providence • AOS Operating Company except at City of East Providence, or City of Middletown • United Water Services Mississippi LLC SUEZ Water Environmental Solutions ' Hired before January 1, 2010: 50% of Inc.: Eligible Employees performing Elective and After-tax Contributions services for a facility in: Bayonne, not in excess of the first 6% of Jersey City, Rahway or Hoboken Participant Compensation • Hired on or after January 1, 2010: 50% of Elective and After-tax Contributions not in excess of the first 8% of Participant Compensation 3. Effective as of July 1, 2021, a new row is added to Schedule A to read as follows: SUEZ Water Environmental Solutions 100% of Elective and After-tax Contributions Inc.: Eligible Employees performing not in excess of the first 3% of Participant services for a facility in: Lynn, Compensation,plus 50% of Elective and After- Massachusetts tax Contributions not in excess the next 3% 2of3 VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 10 of 16 IN WITNESS WHEREOF, this Fourth Amendment is hereby adopted by the following authorized signer as of this 23 day of December, 2021. SUEZ WATER RESOURCES LLC By: Name: Martin Falkenberg Title: Senior Vice President of Human Resources 3 of 3 VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 11 of 16 FIFTH AMENDMENT TO TH E SUEZ WATER RESO tRCES INC. 401(k) PLAN (As Am aided and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Com pany") sponsors and in aintains the SUEZ Water Resources Inc. 401(k) Plan (the "Plan") on behalf of itself and other Participating Em Boyers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company reserves the right to am aid the Plan at any tim q and WHEREAS, by resolution dated October 20, 2020, the Company approved the delegation to the Chief Financial Officer of SUEZ North Am mica ("CFO") of amendm ait authority with respect to the Plan; and subsequently, by resolution dated October 20, 2020, the CFO approved the delegation to the Senior Vice President of Hum ai Resources of SUEZ North Am mica of certain am aidm ait authority with respect to the Plan; and WHEREAS, the Com pany now desires to am aid the Plan. NOW, TH 1FREF0IRE, BE IT RESO LVED, that the Plan is am aided, effective as of the dates set forth herein, as follows: 1. Effective as of March 28, 2022, the Plan sponsor's name is changed from "SUEZ Water Resources LLC" to "Veolia Utility Resources LLC" and all applicable references to "SUEZ Water Resources LLC" in the Plan docum ait, other than, for the avoidance of doubt, in the Introduction and Section 3.5, are hereby replaced with"Veolia Utility Resources LLC". 2. Effective as of March 28, 2022, Section 1.17 is hereby am aided in its entirety to read as follows: "1.17 `Com pany"in cans Veolia Utility Resources LLC, or any successor thereto." IN WITNESS WHEREO g this Am aidm ait is hereby adopted by the following authorized signer as of this day of December, 2022. VEO IIA UTILITY RESO LRCES LLC By: Nam e Luc Stefani Title: Chief People Officer 1 of 1 VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 12 of 16 AMENDMENT TO THE SUEZ WATER RESOURCES LLC. 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, Veolia Utility Resources LLC f/k/a SUEZ Water Resources, LLC (the "Company") sponsors and maintains the SUEZ Water Resources LLC. 401(k)Plan(the"Plan")on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company, by action of the Senior Vice President of Human Resources, which position has been renamed Chief People Officer, has certain amendment authority with respect to the Plan; and WHEREAS, pursuant to discussions with and approval by the Internal Revenue Service, the Company desires to retroactively amend the Plan to more clearly reflect the definition of Participating Employers in the Plan. NOW, THEREFORE,BE IT RESOLVED, that the Plan is amended, as follows: 1. Effective January 1, 2013 (the effective date of the Plan restatement under audit with the Internal Revenue Service),the definition of"Participating Employer"(Section 1.40 in the 2013 restatement and Section 1.45 in the current,2017 restatement) shall be amended to read as follows: "Participating Employer" means the Company and each domestic Affiliated Employer (i)that has not opted out,terminated participation in, or withdrawn from,the Plan; or(ii) that does not sponsor its own defined contribution retirement plan with a cash or deferred feature. Any Participating Employer may revoke its participation at any time, but until such participation has been revoked, all of the provisions of the Plan and amendments thereto shall apply to the Eligible Employees of the Participating Employer. An entity that becomes a domestic Affiliate by virtue of a merger or acquisition (either stock or asset),will not be a Participating Employer for purposes of the Plan unless the underlying purchase and sale agreement, merger agreement or other binding corporate transaction document specially provides for its participation in the Plan, or a Board action permits its participation in the Plan. Notwithstanding the participation in the Plan by an Affiliated Employer or other entity, the Plan will be administered as a single Plan and all Plan assets will be available to pay benefits to all Participants under the Plan unless otherwise required by applicable law governing multiple employer plans. VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 13 of 16 IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this 11 day of December , 2023. VEOLIA UTILITY RESOURCES LLC By1114 •Luc Stefani( 202309:14 EST) Name: Luc Stefani Title: EVP & Chief People Officer VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 14 of 16 AMENDMENT TO THE SUEZ WATER RESOURCES LLC 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, Veolia Utility Resources LLC f/k/a SUEZ Water Resources, LLC (the "Company") sponsors and maintains the SUEZ Water Resources LLC 401(k) Plan(the"Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company, by action of the Senior Vice President of Human Resources, which position has been renamed Chief People Officer, has certain amendment authority with respect to the Plan; and WHEREAS, pursuant to discussions with and approval by the Internal Revenue Service, the Company desires to retroactively amend the Plan to reflect that, effective November 1, 2018, the Plan has provided for automatic enrollment for certain eligible employees who become eligible to participate in the Plan. NOW,THEREFORE,BE IT RESOLVED,that the Plan is amended effective November 1, 2018, as follows: 1. A new Section 1.10 is hereby added to the Plan and all subsequent Sections and subsections shall be renumbered accordingly: 111.10 "Automatic Enrollment Date"means the date on which an Eligible Employee is deemed have elected to make Elective Contributions in accordance with Section 3.1. The Automatic Enrollment Date shall be within a reasonable period of time (as determined by the Committee on a consistent and nondiscriminatory basis) following the date on which the Eligible Employee is provided the notice described in Section 3.1." 2. Section 3.1 is hereby amended by adding the following new paragraphs to the end thereof. "Notwithstanding the foregoing, an Eligible Employee who is hired or rehired by a Participating Employer on or after November 1, 2018 will be deemed to have elected to make Elective Contributions (as pre-tax contributions) equal to three percent (3%) of Compensation beginning on his or her Automatic Enrollment Date, unless such Eligible Employee affirmatively elects to have a different specified amount or no amount contributed to the Plan. The Committee shall provide each Eligible Employee described above advance notice that explains the automatic enrollment process, including an explanation of the individual's right to have no Elective Contributions made to the Plan or to have Elective Contributions made as a percentage of Compensation other than as set forth above. This notice will be provided sufficiently in advance to afford the Eligible Employee a reasonable opportunity to make an affirmative deferral election and will include the procedure for making a deferral election before the automatic enrollment becomes effective. The Committeev _24169 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 15 of 16 provide each Eligible Employee who is automatically enrolled pursuant to the above with a notice at least 30 days, but not more than 90 days, before each Plan Year, of his or her right to cease or change his or her Elective Contribution percentage. In the event a Participant is automatically enrolled pursuant to the above, the Participant's Account shall be invested in accordance with Section 4.4, until otherwise directed by the Participant." IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this" day of December , 2023. VEOLIA UTILITY RESOURCES LLC Luc Std-i 202309:13 EST)By. 14 Name: Luc Stefam Title: EVP & Chief People Officer VEO-W-24-01 IPUC DR 18 Attachment 4 Amendments to 401 k Plan Page 16 of 16 AMENDMENT TO THE SUEZ WATER RESOURCES INC. COLLECTIVELY BARGAINED 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources, Inc. (the "Company") sponsors and maintains the SUEZ Water Resources Inc. Collectively Bargained 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company, by action of the Senior Vice President of Human Resources of the Company, reserves the right to amend the Plan at any time; and WHEREAS, the Company desires to amend the Plan to (i) add automatic enrollment for certain eligible employees who become eligible to participate in the Plan, (ii)make changes to the hardship withdrawal provisions,and(iii)reflect certain negotiated terms with respect to employees for whom eligibility to participate in this Plan is based on the terms of a collective bargaining agreement. NOW, THEREFORE, BE IT RESOLVED,that the Plan is amended, as follows: 1. Effective November 1, 2018, a new Section 1.10 is hereby added to the Plan and all subsequent Sections and subsections shall be renumbered accordingly: 111.10 "Automatic Enrollment Date"means the date on which an Eligible Employee is deemed have elected to make Elective Contributions in accordance with Section 3.1. The Automatic Enrollment Date shall be within a reasonable period of time (as determined by the Committee on a consistent and nondiscriminatory basis) following the date on which the Eligible Employee is provided the notice described in Section 3.1." 2. Effective November 1, 2018, Section 3.1 is hereby amended by adding the following new paragraphs to the end thereof: "Notwithstanding the foregoing, an Eligible Employee who is hired or rehired by a Participating Employer on or after November 1, 2018 will be deemed to have elected to make Elective Contributions (as pre-tax contributions) equal to three percent (3%) of Compensation beginning on his or her Automatic Enrollment Date, unless such Eligible Employee affirmatively elects to have a different specified amount or no amount contributed to the Plan. The Committee shall provide each Eligible Employee described above advance notice that explains the automatic enrollment process, including an explanation of the individual's right to have no Elective Contributions made to the Plan or to have Elective Contributions made as a percentage of Compensation other than as set forth above. This notice will be provided sufficiently in advance to afford the Eligible Employee a reasonable opportunity VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 1 of 14 to make an affirmative deferral election and will include the procedure for making a deferral election before the automatic enrollment becomes effective. The Committee shall also provide each Eligible Employee who is automatically enrolled pursuant to the above with a notice at least 30 days, but not more than 90 days, before each Plan Year, of his or her right to cease or change his or her Elective Contribution percentage. In the event a Participant is automatically enrolled pursuant to the above, the Participant's Account shall be invested in accordance with Section 4.4, until otherwise directed by the Participant." 3. A new subsection 3.5(c) is hereby added to the Plan to read as follows: "(c) Notwithstanding the foregoing, for purposes of the Age Based Contributions, if the Participant is represented by a Participating Union Group at the Rahway, New Jersey or Matchaponix, New Jersey location specified in Schedule D, subject to Section 3.5(b), the Participating Employer shall make an Age Based Contribution on behalf of the Participant as follows: (i) If the Participant was hired on or after the Applicable Hire Date such Participant shall receive an Age Based Contribution pursuant to Section 3.5(a)(ii)(B), as applicable." 4. Effective January 1, 2019, subsection 6.1(a) is hereby amended by replacing the first paragraph thereof to read as follows: "A Participant may make a hardship withdrawal from his or her Elective Contribution Account in the event of an immediate and heavy financial need arising from" 5. Effective January 1,2019, subsection 6.1(b)is hereby amended in its entirety to read as follows: "(b) Distribution of Amount Necessary to Meet Need The amount of any hardship withdrawal shall not exceed the amount necessary to meet the immediate and heavy financial need, including any amounts necessary to pay any income taxes or penalties reasonably anticipated to result from the withdrawal. A distribution is deemed necessary if (i) funds are not reasonably available by any other withdrawal,or distributions currently available from this Plan or any other plans maintained by the Participating Employer or any other Affiliated Employer, and(ii)the Participant makes a representation in writing that Participant has insufficient cash or other liquid assets reasonably available to satisfy the need. Notwithstanding the foregoing, the Administrator's may require the Participant to furnish written evidence of the amount necessary to satisfy the immediate and heavy financial need. As soon as practicable after the Administrator's determination of the existence of an immediate and heavy financial need and the amount necessary to meet that need, the Administrator will direct he Trustee to distribute to the Participant from his or her Elective Contribution Account the amount necessary to meet the need created VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 2 of 14 by the hardship (but not in excess of the value of such Account, determined as of the Valuation Date coinciding with or immediately preceding the withdrawal date.) In no even may a hardship withdrawal be made from a QNEC Account." 6. Effective January 1, 2019, subsection 6.1(c) is hereby deleted from the Plan. 7. Schedule C of the Plan is amended by adding those rows provided in Schedule C attached hereto as Exhibit A. 8. Schedule D of the Plan is amended by adding those rows provided in Schedule D attached hereto as Exhibit B. IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of the 29 day of September 2020. SUEZ WATER RESOURCES, INC. By: _*kg+f Martin Falkenberg Senior Vice President of Human Resources VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 3 of 14 SCHEDULE C -EMPLOYER MATCHING CONTRIBUTIONS (SECTION 3.3(c)) For purposes of Section 3.3(c),the Participants in the following Participating Union Groups will receive the Matching Contributions listed in the table below: Location Participating Union Group Matching Contributions Woonsocket, RI Rhode Island Council 94, AFSCME, 100% of Elective and After-tax AFL-CIO Local 670 Contributions not in excess of the first 3% of Participant's Compensation, plus 50% of Elective and After-tax Contributions not in excess of the next 2% of Participant's Compensation VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 4 of 14 SCHEDULED -APPLICABLE HIRE DATE (SECTIONS 3.3(b) &3.5) For purposes of Section 3.3(b) and 3.5, the "Applicable Hire Date" with respect to Participants of each of the following Participating Union Groups is: Location Participating Union Group Applicable Hire Date Matchaponix,NJ Utility Workers Union of America, January 1, 2010 AFL-CIO Local 503 Rahway,NJ Utility Workers Union of America, January 1, 2010 AFL-CIO Local 601 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 5 of 14 SECOND AMENDMENT TO THE SUEZ WATER RESOURCES INC. COLLECTIVELY BARGAINED 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources, Inc. (the "Company") sponsors and maintains the SUEZ Water Resources Inc. Collectively Bargained 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company, by action of the Senior Vice President of Human Resources of the Company, reserves the right to amend the Plan at any time; and WHEREAS,the Company desires to amend the Plan. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective October 13, 2020, as follows: 1. Subsection 3.7(a) of the Plan is hereby amended in its entirety to read as follows: "(a) An Eligible Employee, whether or not otherwise a Participant and whether or not participating in the Plan with respect to Elective, After-Tax Contributions or Participating Employer contributions, and a Participant may make a Rollover Contribution to the Plan. The Administrator may require the Eligible Employee or Participant to submit such evidence and documentation as the Administrator determines necessary to be assured that the proposed contribution qualifies as a Rollover Contribution." 2. Subsection 3.7(b) of the Plan is hereby amended by revising the last sentence of the last paragraph thereof to read as follows: "The eligible rollover distribution shall also apply in the case of a distribution to a terminated, vested Participant, surviving spouse, or to a spouse or former spouse who is the alternate payee under a Qualified Domestic Relations Order." 3. Subsection 3.7(c) of the Plan is hereby amended in its entirety to read as follows: "(c) The receipt of funds described in (b)(i) or (ii) above by the Plan must be on or before the 60th day following the Eligible Employee's or Participant's receipt of the distribution from the other Eligible Retirement Plan (as defined in Section 8.9(c))." VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 6 of 14 IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of the 13 day of October, 2020. SUEZ WATER RESOURCES, INC. By: Martin Falkenberg Senior Vice President of Human Resources VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 7 of 14 THIRD AMENDMENT TO THE SUEZ WATER RESOURCES INC. COLLECTIVELY BARGAINED 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") sponsors and maintains the SUEZ Water Resources Inc. Collectively Bargained 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company reserves the right to amend the Plan at any time; and WHEREAS, by resolution dated October 20, 2020, the Company approved the delegation to the Chief Financial Officer of SUEZ North America ("CFO") of amendment authority with respect to the Plan; and subsequently, by resolution dated October 20, 2020, the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS,the Company now desires to amend the Plan. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective as of the dates set forth herein, as follows: 1. Effective as of February 28, 2019, the Plan sponsor's name is changed from "SUEZ Water Resources Inc." to "SUEZ Water Resources LLC" and all applicable references to "SUEZ Water Resources Inc." in the Plan document, other than in the Introduction and, for the avoidance of doubt, Section 1.51, are hereby replaced with"SUEZ Water Resources LLC". 2. Effective as of February 28, 2019 the Plan is renamed the "SUEZ Water Resources LLC Collectively Bargained 401(k)Plan". 3. Effective as of October 20, 2020, Section 1.15 is hereby amended in its entirety to read as follows: "1.15 "Committee" means the Retirement Committee, and any successor thereto, whose members are appointed or removed by the Company. 4. Effective as of February 28, 2019, Section 1.16 is hereby amended in its entirety to read as follows: "1.16 "Company" means SUEZ Water Resources LLC f/k/a SUEZ Water Resources Inc. prior to February 28, 2019 and United Water Resources Inc. prior to November 9, 2015, a corporation organized under the laws of the State of New Jersey, or any successor thereto." I of 4 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 8 of 14 5. A new Section 1.18 is hereby added to the Plan, and all subsection Sections and subsections are renumbered accordingly, to read as follows: "1.18 "Earnings" means, for purposes of Section 3.5, the annual base salary of a Participant as of December 31 of each Plan Year (to which the Age Based Contribution relates), as determined pursuant to a Participating Employer's payroll records." 6. Effective as of February 28, 2019, Plan Section 1.45 is amended in its entirety to read as follows: "1.47 "Plan" means the SUEZ Water Resources LLC Collectively Bargained 401(k) Plan, f/k/a the SUEZ Water Resources Inc. 401(k) Plan prior to February 28, 2019 and the United Water Resources, Inc. 401(k) Plan prior to November 9, 2015, as set forth herein and as amended from time to time." 7. Effective as of March 3, 2020 subsection 3.3(b) is amended in its entirety to read as follows: "(b) If(i) Schedule D is applicable with respect to a Participating Union Group and if the Participant represented by that Participating Union Group was hired before the Applicable Hire Date and had not yet reached the maximum number of years of service for benefit accrual purposes allowed under the applicable Retirement Plan or(ii) a Participant is represented by Utility Workers Union of America, AFL-CIO Local 601 located in Bayonne, New Jersey as of March 3, 2020 and was hired on or before December 31, 2009, the Matching Contribution will be equal to 50 percent of that portion of the Participant's Elective and After-tax Contributions that does not exceed 6 percent of the Participant's Compensation for the payroll period;" 8. Subsection 3.5(a)(i) of the Plan is hereby clarified in its entirety to read as follows: "(i) If the Participant was hired before the Applicable Hire Date and reached the maximum number of years of service allowed for benefit accrual purposes under the applicable Retirement Plan as of the Applicable Hire Date, such Participant shall receive an Age-Based Contribution equal to 4% of his or her Earnings;" 9. Subsection 3.5(a)(ii)(B) of the Plan is hereby clarified by replacing "Compensation" in the table with"Earnings." 10. Effective March 3, 2020, a new subsection 3.5(b) is hereby added to the Plan and all subsections and cross-references are hereby renumbered accordingly, to read as follows: "(b) With respect to a Participant represented by Utility Workers Union of America, AFL-CIO Local 601 located in Bayonne, New Jersey and subject to Section 3.5(c), the Participating Employer shall make an Age-Based Contribution on 2 of 4 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 9 of 14 behalf of the Participant under Section 3.5(a)(ii)(B) if the Participant was hired after December 31, 2009." 11. Effective January 1, 2020, Subsection 8.8(c)(ii)(A) is hereby amended in its entirety to read as follows: "(A) If the Participant's surviving spouse is the Participant's sole Designated Beneficiary, distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died, or by December 31 of the calendar year in which the Participant would have attained age 72 (age 70'/2, if the Participant was born before July 1, 1949), if later." 12. Effective January 1, 2020, Subsections 8.8(f)(v)(A) and (B) are hereby amended in their entirety to read as follows: "(A) For a Participant who is a Five Percent Owner, the Required Beginning Date is April 1 following the calendar year in which the Participant attains age 72 (age 70'/2, if the Participant was born before July 1, 1949); (B) For a Participant who is not a Five Percent Owner, the Required Beginning Date is April 1 following the later of(i) the calendar year in which the Participant attains age 72 (age 70'/2, if the Participant was born before July 1, 1949), and (ii) the calendar year in which the Participant retires." 13. Effective as of October 20, 2020, Section 9.1(a) is hereby amended by revising the first sentence thereof to read as follows: "The Company or its delegate shall be the "plan administrator" for purposes of Code Section 414(g) and the "administrator" for purposes of ERISA Section 3(16)." 14. Effective as of October 20, 2020, Section 10.1 is hereby amended by replacing the first sentence of the first paragraph thereof to read as follows: "At any time, the Company or its delegate, by written instrument executed by an authorized signer, may amend or modify the Plan, retroactively or otherwise, or may terminate the Plan, subject, however, to the other provisions of this Article." 15. Effective as of June 1, 2020, Schedule C is hereby amended by adding the following new row to read as follows: Norwalk, Connecticut Connecticut Council #4 100% of the Participant's AFSCME, AFL-CIO, Local Elective and After-tax 2405 Contributions that do not exceed the first 3% of the Participant's Compensation 3 of 4 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 10 of 14 and 50% of the Participant's Elective and After-tax Contributions that do not exceed the next 2% of the Participant's Compensation 16. Effective as of August 1, 2020, Schedule C is hereby amended, effective as of August 1, 2020, by adding the following new row to read as follows: Hingham, Massachusetts United Steelworkers, AFL, 100% of the Participant's CIO, CLC, Local 13492 Elective and After-tax Contributions that do not exceed the first 3% of the Participant's Compensation and 50% of the Participant's Elective and After-tax Contributions that do not exceed the next 2% of the Participant's Compensation IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this 23rd day of December, 2020. SUEZ WATER RESOURCES LLC By: Name: Martin Falkenberg Title: Senior Vice President of Human Resources 4 of 4 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 11 of 14 FOURTH AMENDMENT TO THE SUEZ WATER RESOURCES LLC COLLECTIVELY BARGAINED 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") sponsors and maintains the SUEZ Water Resources LLC Collectively Bargained 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company reserves the right to amend the Plan at any time; and WHEREAS, by resolution dated October 20, 2020, the Company approved the delegation to the Chief Financial Officer of SUEZ North America ("CFO") of amendment authority with respect to the Plan; and subsequently, by resolution dated October 20, 2020, the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS,the Company now desires to amend the Plan. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective as of the dates set forth herein, as follows: 1. Effective as of July 1, 2021, Schedule C is hereby amended by adding the following new row to the end thereof to read as follows: Lynn, Massachusetts IUE-CWA, AFL-CIO, Local 100% of Elective and After- 201 tax Contributions not in excess of the first 3% of Participant Compensation, plus 50% of Elective and After-tax Contributions not in excess of the next 3% of Participant Compensation 2. Effective as of March 15, 2021, Schedule D is hereby amended by adding the following new row to the end thereof to read as follows: Hoboken,New Jersey Utility Workers Union of 2/1/2011 America,AFL-CIO, Local 375 1 of 2 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 12 of 14 3. Effective as of January 1, 2021, Schedule B is hereby amended by removing the following row: Jersey City,NJ Utility Workers Union of 12% America,AFL-CIO, Local 375 IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this 23rd day of December, 2021. SUEZ WATER RESOURCES LLC By: Name: Martin Falkenberg Title: Senior Vice President of Human Resources 2 of 2 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 13 of 14 FIFTH AMENDMENT TO THE SUEZ WATER RESOURCES INC. COLLECTIVELY BARGAINED 401(k) PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") sponsors and maintains the SUEZ Water Resources Inc. Collectively Bargained 401(k) Plan (the "Plan") on behalf of itself and other Participating Employers; and WHEREAS, pursuant to Section 10.1 of the Plan, the Company reserves the right to amend the Plan at any time; and WHEREAS, by resolution dated October 20, 2020, the Company approved the delegation to the Chief Financial Officer of SUEZ North America ("CFO") of amendment authority with respect to the Plan; and subsequently, by resolution dated October 20, 2020, the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS,the Company now desires to amend the Plan. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective as of the dates set forth herein, as follows: 1. Effective as of March 28, 2022, the Plan sponsor's name is changed from "SUEZ Water Resources LLC" to "Veolia Utility Resources LLC" and all applicable references to "SUEZ Water Resources LLC" in the Plan document, other than, for the avoidance of doubt, in the Introduction and Section 1.51, are hereby replaced with "Veolia Utility Resources LLC". 2. Effective as of March 28, 2022, Section 1.16 is hereby amended in its entirety to read as follows: "1.16 "Company"means Veolia Utility Resources LLC, or any successor thereto." IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of this day of December, 2022. VEOLIA UTILITY RESOURCES LLC w.=Rm,���� �„ By: Name: Luc Stefani Title: Chief People Officer I of 1 VEO-W-24-01 IPUC DR 18 Attachment 5 Amendments to Barg 401 K Plan Page 14 of 14 AMENDMENT TO THE SUEZ WATER RESOURCES INC. RETIREMENT PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources, Inc. (the "Company") has adopted and currently maintains the SUEZ Water Resources Inc. Retirement Plan (the "Plan") on behalf of itself and other participating "Employers" (as defined in the Plan); and WHEREAS, Section 9.1 of the Plan reserves to the Company the right to amend the Plan at any time; and WHEREAS, the Company desires to amend the Plan to: i) revise the basis for determining eligibility for a "Disability Retirement Benefit"; and ii) revise the disability claim and appeal procedures with respect to partial disability claims for"New York Plan Participants." NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective April 1, 2018, as follows: 1. Section 4.5(a) of the Plan is hereby deleted in its entirety and the following substituted in lieu thereof: "(a) A Participant shall be entitled to a disability retirement benefit as a result of a disability, determined in accordance with this paragraph ("Disability Retirement Benefit") provided he has at least 10 Years of Vesting Service. A Participant shall be considered disabled if he is determined disabled under a long term disability plan sponsored by the Employer." 2. Section 10.8(h) is amended by inserting the following to the end thereof to read as follows: "Further, with respect to a determination of partial disability for New York Plan Participants under Section 4.5(c), the notification shall be written in a culturally and linguistically appropriate manner and shall include a discussion of the decision including an explanation of the basis for disagreeing with or not following: (i) ' the views presented to the Plan of health care professionals treating the claimant or vocational professionals who evaluated the claimant; (ii) the views of the medical and vocational experts whose advice was obtained on behalf of the Plan, without regard to whether the advice was relied upon in making the benefit determination; and (iii) a Social Security Administration disability determination, if any, presented by the claimant to the Plan." VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 1 of 13 3. Section 10.8(i) is amended by inserting the following to the end thereof to read as follows: "In connection with the review of a denial of a claim regarding the determination of partial disability for New York Plan Participants under Section 4.5(c), the claimant will receive (free of charge) as soon as possible and sufficiently in advance of the date on which a notice of adverse benefit determination on review is required to be provided, any new or additional evidence considered, relied upon or generated in connection with the claimant's claim, and any new or additional rationales forming the basis of the Committee's determination of the claimant's claim. Further, with respect to a determination of partial disability for New York Plan Participants under Section 4.5(c), the notification of claim denial on review shall be written in a culturally and linguistically appropriate manner and shall also include a description of any applicable Plan-imposed limitations period, including the calendar date when the limitations period will expire, and a discussion of the decision including an explanation of the basis for disagreeing with or not following: (i) the views presented to the Plan of health care professionals treating the claimant or vocational professionals who evaluated the claimant; (ii) the views of the medical and vocational experts whose advice was obtained on behalf of the Plan, without regard to whether the advice was relied upon in making the benefit determination; and (iii) a Social Security Administration disability determination, if any, presented by the claimant to the Plan." IN WITNESS WHEREOF, this Amendment is hereby adopted by the following authorized signer as of the date set forth above. SUEZ WATER RESOURCES, INC. By: ZA?I�Iw4aat Name:Ak9x/i,- Title: .5r 040 M-4i 7 e3SbLtYCc.5 46034801v.6 2 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 2 of 13 AMENDMENT TO THE SUEZ WATER RESOURCES INC. RETIREMENT PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources, Inc. (the "Company") has adopted and currently maintains the SUEZ Water Resources Inc. Retirement Plan (the "Plan") on behalf of itself and other participating"Employers' (as defined in the Plan); and WHEREAS, Section 9.1 of the Plan reserves to the Company the right to amend the Plan from time to time; and WHEREAS, the Company desires to amend the Plan to provide Participants who have terminated employment with all Affiliated Companies before July 1, 2020 with a vested right to a retirement benefit under the Plan,and who have not already commenced payment of this retirement benefit, a one-time period to elect immediate payment of their respective retirement benefits in a lump sum or an annuity form. NOW, THEREFORE, the Plan is amended, effective October 13, 2020, to read as follows- 1. The following new Section 7.9 is added to the Plan "7.9 Special One-Time Election for Immediate Payment of Accrued Benefit (a) Defined Terms. For purposes of this Section 7.9, the following definitions shall apply: (1) 'Applicable Election Period' means the period beginning on October 13, 2020 and ending on November 17, 2020. The Administrator shall have the discretionary authority to extend the Applicable Election Period in the event that an Eligible Participant cannot reasonably be expected to complete his election by 11:59 p.m. on November 17, 2020. (ii) `Eligible Participant' means a Participant who (A) is identified by the Administrator or its designee as having terminated before July 1, 2020 employment with all Affiliated Companies (and not reemployed prior to December 1, 2020) with a vested right to a 66214274v.1 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 3 of 13 retirement benefit; (B) has not already commenced payment of his retirement benefit or experienced a `required beginning date' (as defined in Section 401(a)(9)(C) of the Code);and(C) does not have on file with the Administrator or its designee,and has not otherwise informed the Administrator or its designee of the existence of, a domestic relations order, divorce decree or other legal decree that has assigned or will assign all or a portion of his Plan benefit to an alternate payee. The list of Eligible Participants compiled by the Administrator or its designee shall be final and binding, and no Participant who is not included on such list shall be an Eligible Participant even if he would otherwise be described in the preceding sentence unless otherwise determined by the Administrator in its sole discretion, which shall be exercised on a uniform and nondiscriminatory basis. Notwithstanding the foregoing, in no event shall (I)a Participant who has commenced or received payment of his retirement benefit, (II) a Participant who terminated employment with all affiliates on or after July 1, 2020, (III)a Surviving Spouse or beneficiary, (IV) a Participant with a foreign address on file with the Plan, (V) a Participant with respect to whom data required to calculate a benefit is not available, as determined in the reasonable discretion of the Plan Administrator, or (VI) a Participant who is receiving a long-term disability benefit, be an Eligible Participant, whether or not such individual is included on the Administrator's list of Eligible Participants." (b) Special One-Time Election. During the Applicable Election Period, each Eligible Participant may elect to receive the benefit to which he is entitled under Article IV or VI, as applicable, with a December 1, 2020 Annuity Starting Date and in the amount and forms set forth below. (1) Form of Pam. An Eligible Participant who is eligible for Early Retirement or Normal Retirement as of December 1, 2020, may elect a lump sum or the forms of payment otherwise available to such Eligible Participant in accordance with the terms of the Plan as of December 1, 2020. All other Eligible Participants may elect a lump sum, a single life annuity, or, if the Eligible Participant is married as of December 1, 2020, a Qualified Joint and Survivor .Annuity or 75%joint and survivor annuity; provided, however, that an Eligible Participant who is married must obtain spousal consent to his election of a single life annuity or lump sum pursuant to Section 7.3. (11) Amount of Immediate Benefit as a Lump Sum. The lump sum form of payment shall be the Actuarial Equivalent of the Eligible Participant's Accrued Benefit payable as a single life annuity at Normal Retirement Age. 2 00214274v.i VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 4 of 13 (iii) Amount of Immediate Benefit as Annuity. The immediate annuity(ies) shall be determined as follows: (A) for an Eligible Participant who is not eligible for Early Retirement or Normal Retirement under the Plan as of December 1,2020,the immediate single life annuity shall be the Eligible Participant's Accrued Benefit as of such date, actuarially reduced for early commencement using the factors provided under Section 1.2(b). The Qualified Joint and Survivor Annuity or 75%joint and survivor annuity, if applicable, shall be the Actuarial Equivalent of the immediate single life annuity, based on the actuarial factors provided under Section 1.2(b); (B) for an Eligible Participant who is eligible for Early Retirement or Normal Retirement under the Plan as of December 1, 2020, the immediate annuities shall be the amounts otherwise immediately payable under the Plan as of such date. All elections pursuant to this Section 7.9(b) shall be made in accordance with the requirements of Section 7.3 of the Plan, except that the Applicable Election Period shall be substituted for the period referred to in Section 7.3, and the Administrator or its designee shall make such other changes to the procedures described in Section 7.3 as may be consistent with the intent of this Section 7.9 and applicable law. For avoidance of doubt, an Eligible Participant who has attained his Early or Normal Retirement Age and is eligible to commence receiving benefits under the terms of the Plan without regard to this Section 7.9, may elect to receive his Accrued Benefit in such form as otherwise permitted under the Plan. (c) Effect of Participant's Death. (1) If an Eligible Participant elects the Accrued Benefit in accordance with this Section 7.9 in a form other than a lump sum, and dies before December 1,2020,the election will be automatically revoked and the Eligible Participant's Surviving Spouse, if any, or Beneficiary (as applicable under Section 5.3) will receive a distribution of the Eligible Participant's Accrued Benefit in accordance with Article V. (11) If an Eligible Participant elects his Accrued Benefit in the form of an immediate lump sum in accordance with this Section 7.9 and dies on or after December 1, 2020 and before payment is made, the 3 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 5 of 13 election remains valid and such payment will be made to the Eligible Participant's estate. (d) Administrative Authority and Discretion. The Administrator and its designee shall have the full authority and discretion to make all other determinations necessary or appropriate to implement the election provided for in this Section 7.9, in accordance with Article X of the Plan. Without limiting the generality of the foregoing, the Administrator may permit Eligible Participants to receive a benefit hereunder with an Annuity Starting Date of December 1, 2020, notwithstanding the fact that the Administrator or a designee thereof is still in the process of reviewing a Participant's service history or other factors relevant to the amount of the benefit, and may commence payment and/or make appropriate corrections to the amount after December 1, 2020." IN WITNESS WHEREOF, this Amendment is hereby duly adopted by the following authorized signer on October 13, 2020. SUEZ WATER RESOURCES INC. By: Name: Martin Falkenberg Title: Chief Human Resource Officer 4 66214274v.1 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 6 of 13 THIRD AMENDMENT TO THE SUEZ WATER RESOURCES INC. RETIREMENT PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") has adopted and currently maintains the SUEZ Water Resources Inc. Retirement Plan (the "Plan") on behalf of itself and other participating"Employers" (as defined in the Plan); and WHEREAS, Section 9.1 of the Plan reserves to the Company the right to amend the Plan from time to time; and WHEREAS,by resolution dated October 20, 2020,the Company approved the delegation of amendment authority with respect to the Plan to the Chief Financial Officer of SUEZ North America("CFO"); and subsequently,by resolution dated October 20,2020,the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS, the Company now desires to amend the Plan. NOW,THEREFORE,BE IT RESOLVED,the Plan is amended,effective as of the dates set forth herein, as follows: 1. Effective as of February 28,2019,the Plan sponsor's name is changed from"SUEZ Water Resources Inc." to "SUEZ Water Resources LLC" and all applicable references to "SUEZ Water Resources Inc." in the Plan document, other than in the Introduction, are hereby replaced with"SUEZ Water Resources LLC". 2. Effective as of February 28,2019,the Plan is renamed the"SUEZ Water Resources LLC Retirement Plan" and all applicable references to "SUEZ Water Resources Inc. Retirement Plan" in the Plan document are hereby replaced with "SUEZ Water Resources LLC Retirement Plan." 3. Effective as of October 20, 2020, Section 1.12 is amended in its entirety to read as follows: 1.12 "Committee"means the Retirement Committee established with respect to the Plan whose members are appointed, and subject to removal, by the Company." 4. Effective as of February 28, 2019, Section 1.13 is amended in its entirety to read as follows: "1.13 "Company" means SUEZ Water Resources LLC, previously known as SUEZ Water Resources Inc. and United Water Resources Inc., or any successor thereto." 67190011v.4 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 7 of 13 5. Effective as of February 28, 2019, Section 1.36 is amended in its entirety to read as follows: "1.36 "Plan" means this "SUEZ Water Resources LLC Retirement Plan", previously known as the SUEZ Water Resources Inc. Retirement Plan and the United Water Resources Inc. Retirement Plan, as amended from time to time." 6. Effective as of January 1, 2020, Section 7.7(d)(ii)(A) is amended in its entirety to read as follows: "(A) If the Participant's surviving spouse is the Participant's sole Designated Beneficiary, as defined in Section 7.7(h)(i), distributions to the surviving spouse will begin by December 31 of the calendar year immediately following the calendar year in which the Participant died,or by December 31 of the calendar year in which the Participant would have attained age 72 (age 701/2, if the Participant was born before July 1, 1949), if later." 7. Effective as of January 1, 2020, Sections 7.7(h)(v)(A)and(B) are amended in their entireties to read as follows: "(A) If the Participant is not a Five Percent Owner at any time during the Plan Year ending with or within the calendar year in which the Participant attains age 701/2, the Required Beginning Date is April 1 following the later of(i) the calendar year in which the Participant attains age 72 (age 701/2, if the Participant was born before July 1, 1949), and(ii)the calendar year in which the Participant retires; or (B) If the Participant is a Five Percent Owner at any time during the Plan Year ending with or within the calendar year in which such Owner attains age 701/2,the Required Beginning Date is April 1 following the calendar year in which the Participant attains age 72 (age 701/2, if the Participant was born before July 1, 1949)." 8. Section 7.9(b)(iii)(B) is clarified, effective October 13, 2020, to read as follows: "(B) for an Eligible Participant who is eligible for Early Retirement or Normal Retirement as of December 1, 2020, the immediate annuities shall be the amounts otherwise immediately payable under the Plan as of such date, or the Eligible Participant's Accrued Benefit as of such date, actuarially reduced for early 2 67190011v.4 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 8 of 13 commencement (as applicable) using the factors provided under Section 1.2(b), if greater;" 9. Effective as of October 20, 2020, Section 9.1 is amended by replacing the first sentence thereof to read as follows: "At any time,the Company or its delegate,by written instrument executed by an authorized signer, may amend or modify the Plan, retroactively or otherwise, or may terminate the Plan, subject, however, to the other provisions of this Article IX." 10. Exhibit B is clarified by replacing the first sentence thereof to read as follows: "Effective as of the date specified in the table below, for Participants covered by a corresponding collective bargaining agreement at a location specified in the table below, no Years of Benefit Service shall be credited after the later of(i)the date or(ii) maximum number of credited Years of Benefit Service, specified in the table below. Notwithstanding the foregoing, if a Participant transfers to a new location with a lesser maximum Years of Benefit Service, his or her Years of Benefit Service shall be subject to the maximum Years of Benefit Service for such new location; provided, however, a Participant, who has earned more than the maximum number of credited Years of Benefit Service for the location to which he or she is transferred, shall be credited with the Years of Benefit Service earned at the prior location and no Years of Benefit Service shall be credited thereafter." 11. Effective as of March 3, 2020, Exhibit B is amended by adding a new row to the end thereof to read as follows: Utility Workers Union of July 1, 2011 35 America AFL-CIO, Local 601, Bayonne,New Jersey 12. Exhibit C is clarified by replacing the date, May 1, 2012, that corresponds to the row describing eligibility for the Utility Workers Union of America Local 1-2,New Rochelle,NY, with April 30, 2011, and the date, December 1, 2012, that corresponds to the row describing eligibility for the International Brotherhood of Electrical Workers, Union Local 363, New York with September 6, 2012 in order to reflect to the applicable collective bargaining agreement . 3 67190011v.4 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 9 of 13 13. Effective as of March 3, 2020, Exhibit C is amended by adding a new row to the end thereof to read as follows: Utility Workers Union of December 31, 2009 and America AFL-CIO, Local immediately before March 601, Bayonne,New Jersey 3, 2020 was a Participant in the Plan as a non-union Employee IN WITNESS WHEREOF, this Amendment is hereby duly adopted by the following authorized signer on December 29, 2020. SUEZ WATER RESOURCES LLC X"J-- By: Name: Martin Falkenberg Title: SVP of HR 4 67190011 v.4 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 10 of 13 FOURTH AMENDMENT TO THE SUEZ WATER RESOURCES INC. RETIREMENT PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") has adopted and currently maintains the SUEZ Water Resources Inc. Retirement Plan (the "Plan") on behalf of itself and other participating "Employers" (as defined in the Plan); and WHEREAS, Section 9.1 of the Plan reserves to the Company the right to amend the Plan from time to time; and WHEREAS,by resolution dated October 20, 2020,the Company approved the delegation of amendment authority with respect to the Plan to the Chief Financial Officer of SUEZ North America("CFO"); and subsequently,by resolution dated October 20,2020,the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS, the Company now desires to amend the Plan. NOW,THEREFORE,BE IT RESOLVED,the Plan is amended,effective as of the dates set forth herein, as follows: 1. Effective as of March 15,2021,Exhibit A of the Plan is hereby amended by adding a new row at the end thereof to read as follows: Utility Workers Union February 1, 2012 40 of America,AFL-CIO, Local 375, Hoboken, New Jersey 2. Effective as of March 15, 2021,Exhibit B of the Plan is hereby amended by adding a new row at the end thereof to read as follows: Utility Workers Union of February 1, 2012 40 America, AFL-CIO, Local 375, Hoboken,New Jerse 3. Effective as of March 15, 2021,Exhibit C of the Plan is hereby amended by adding a new row at the end thereof to read as follows: Utility Workers Union of Hired before January 31, United Water Jersey City America, AFL-CIO, Local 2011 under Utility Workers 375, Hoboken,New Jersey Union of America, Local 375, Jersey City, New Jersey,and was a participant 73810760v.4 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 11 of 13 in the Plan and represented by Utility Workers Union of America, Local 375, Jersey City immediately prior to being transferred to Hoboken, New Jersey on March 15, 2021 IN WITNESS WHEREOF, this Amendment is hereby duly adopted by the following authorized signer on December 23, 2021. SUEZ WATER RESOURCES LLC By: Name: Martin Falkenberg Title: SVP of HR 2 73810760v.4 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 12 of 13 FIFTH AMENDMENT TO THE SUEZ WATER RESOURCES INC. RETIREMENT PLAN (As Amended and Restated Effective January 1, 2017) WHEREAS, SUEZ Water Resources LLC (the "Company") has adopted and currently maintains the SUEZ Water Resources Inc. Retirement Plan (the "Plan") on behalf of itself and other participating"Employers" (as defined in the Plan); and WHEREAS, Section 9.1 of the Plan reserves to the Company the right to amend the Plan from time to time; and WHEREAS,by resolution dated October 20, 2020,the Company approved the delegation of amendment authority with respect to the Plan to the Chief Financial Officer of SUEZ North America("CFO"); and subsequently,by resolution dated October 20,2020,the CFO approved the delegation to the Senior Vice President of Human Resources of SUEZ North America of certain amendment authority with respect to the Plan; and WHEREAS, the Company now desires to amend the Plan. NOW,THEREFORE,BE IT RESOLVED,the Plan is amended,effective as of the dates set forth herein, as follows: 1. Effective as of March 28, 2022, the Plan sponsor's name is changed from "SUEZ Water Resources LLC"to"Veolia Utility Resources LLC" and all applicable references to"SUEZ Water Resources LLC" in the Plan document, other than in the Introduction, are hereby replaced with "Veolia Utility Resources LLC". 2. Effective as of March 28, 2022, Section 1.13 is amended in its entirety to read as follows: "1.13 "Company"means Veolia Utility Resources LLC, , or any successor thereto." IN WITNESS WHEREOF, this Amendment is hereby duly adopted by the following authorized signer on December , 2022. VEOLIA UTILITY RESOURCES LLC By: Name: Luc Stefani Title: Chief People Officer 90431597v.1 VEO-W-24-01 IPUC DR 18 Attachment 6 Amendments to Retirement Plan Page 13 of 13 V/AVIA BENEFITSCvAo s u e 2 Retiree Only Health & Welfare Benefits Program SUMMARY PLAN DESCRIPTION for Retirees age 65 or over Effective as of August 1, 2015 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 1 of 27 TABLE OF CONTENTS Page INTRODUCTION.......................................................................................................................... 1 BENEFITPLANS .......................................................................................................................... 1 INFORMATION ABOUT THE BENEFIT PROGRAM............................................................... 2 Q-1. What is the purpose of the HRA?................................................................................ 2 Q-2. Am I eligible?.............................................................................................................. 2 Q-3. When do I have to enroll? ........................................................................................... 3 Q-4. Can my dependents participate?.................................................................................. 3 Q-5. How much will I receive in HRA credits? .................................................................. 4 Q-6. How does the HRA Benefit Program Work?.............................................................. 4 Q-7. What is an eligible medical expense?.......................................................................... 4 Q-8. How do I cease participation in the HRA Benefit Program? ...................................... 6 Q-9. What happens if I do not use all of my HRA credits in a year?.................................. 6 Q-10. How do I receive reimbursement from my HRA account?......................................... 7 Q-11. What happens if my claim for benefits is denied? ...................................................... 7 Q-12. What happens to my HRA account if I die?................................................................ 8 Q-13. Are my benefits taxable?............................................................................................. 9 Q-14. What happens if I receive an overpayment under the HRA Benefit Program, or a reimbursement is made in error from my HRA account?.................................... 9 Q-15. How long will the HRA Benefit Program remain in effect?....................................... 9 Q-16. How does the HRA Benefit Program interact with other medical plans?................. 10 Q-17. What is "Continuation Coverage" and how does it work?........................................ 10 Q-18. Who do I contact if I have questions about the Program?......................................... 11 YOUR ERISA RIGHTS ............................................................................................................... 13 LEGALNOTICES........................................................................................................................ 14 PROGRAM ADMINISTRATION............................................................................................... 22 AMENDMENT OF PROGRAM.................................................................................................. 23 EARLY TERMINATION OF COVERAGE................................................................................ 23 HOW BENEFITS MAY BE FORFEITED OR DELAYED........................................................ 24 CLAIMFRAUD........................................................................................................................... 24 COMPLIANCE WITH FEDERAL LAW.................................................................................... 24 COLLECTIVE BARGAINING AGREEMENTS........................................................................ 24 INDEX.......................................................................................................................................... 25 i 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 2 of 27 INTRODUCTION SUEZ North America Inc. (the "Company") is the sponsor of the SUEZ Water Resources Inc. Retiree Only Health & Welfare Benefits Program (the "Program"). The Program provides healthcare benefits to eligible retirees of the Company and its affiliates that are participating employers in the Program (each, an "Affiliate"), and, with respect to healthcare benefits, to eligible dependents of such retirees. This document highlights key features and provisions of the Program. This document applies to eligible retirees who are age 65 or older or who are otherwise eligible for Medicare. A separate document applies to eligible retirees who are under age 65 and not otherwise eligible for Medicare. This document is based on legal documents that include insurance policies, contracts and other Program documents (collectively, "Booklets"). The Booklets, together with this document, are the Summary Plan Description ("SPD"). If there are any differences or ambiguities between this document and the legal documents, the legal documents will control. Where a term in this document has a Program-specific meaning, it is capitalized. When that term is defined, it also appears in bold print and quotation marks. For your convenience, there is an Index of Defined Terms at the end of this document with page references to each defined term. BENEFIT PLANS The Program offers the following benefit programs ("Benefit Programs") to eligible retirees who are age 65 or older: • A "Health Reimbursement Arrangement (HRA) Benefit Program" that helps you pay for medical expenses with Company contributions to an"HRA Account." 1 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 3 of 27 INFORMATION ABOUT THE BENEFIT PROGRAM Healthcare coverage for eligible retirees who are age 65 or over and their eligible dependents is provided through an HRA Account. The HRA will reimburse the "Eligible Medical Expenses" of you and your eligible spouse and eligible dependents (up to the amount available in your personal account). Your HRA Account is a bookkeeping account only. It will be credited during January of each Program Year (or the date your participation begins if you begin participating during a Program Year), with the total amount determined by the Company. Your HRA then will be debited for each reimbursement to you of eligible expenses approved by the HRA Claims Submission Agent. Each Program Year that you are eligible to participate in the HRA, your HRA will be credited with the amount be determined by the Company for that year. If you do not use all of the amounts credited to your HRA Account during a Program Year, those amounts will be carried over for reimbursement of Eligible Medical Expenses in subsequent Program Years (as long as you continue to participate in the HRA Benefit Program). Any unused funds in your HRA when neither you, your spouse or your dependents are eligible for further reimbursements from the HRA will be forfeited. Below are answers to frequently asked questions regarding the HRA. Q-1. WHAT IS THE PURPOSE OF THE HRA? The HRA reimburses "Eligible Retirees" and "Eligible Dependents" (as defined in Q-2 and Q-4) for "Eligible Medical Expenses" (as defined in Q-7) which are not otherwise reimbursed by any other plan or program. Reimbursements for Eligible Medical Expenses paid by the Program generally are excludable from the Participant's taxable income. Q-2. AM I ELIGIBLE? You are an "Eligible Retiree" under the HRA Benefit Program if you: (i) have remained continuously enrolled in the Program since you enrolled, other than periods of time during which you returned to work for the Company or an Affiliate; (ii) are Medicare- eligible and age 65 or older; (iii) met the Program's eligibility requirements specified below based on your date of retirement; and (iv) are enrolled through the Willis Towers Watson Via Benefits in a medical policy to supplement your Medicare coverage. Eligibility requirements if you retired before January 1, 2005 You are eligible to participate in the Program if you retired from the Company or an Affiliate before January 1, 2005 and were participating in the Company's retiree medical plan as of July 31, 2015. Eligibility requirements if you retire on or after January 1, 2005 You are eligible to participate in the Program if you retire from the Company or an Affiliate on or after January 1, 2005, and on the date of your retirement you are eligible to immediately commence benefit payments (i.e., early, normal or late retirement 2 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 4 of 27 benefits) under the SUEZ Water Resources Inc. Retirement Plan(the "Retirement Plan") and you meet one of the three following criteria: • You are between the ages of 55 and 59, and you have 10 years of credited service under the Retirement Plan. After you retire, you have a one-time opportunity to enroll when you reach age 60, or at any time thereafter, as long as you were eligible for coverage under a medical plan sponsored by the Company or an Affiliate as an active employee when you retired. • You are at least age 60 and you have 10 years of credited service under the Retirement Plan. • You are at least age 65 and you have 5 years of credited service under the Retirement Plan. Q-3. WHEN DO I HAVE TO ENROLL? If you are an Eligible Retiree and you have commenced your retiree medical benefits as of August 1, 2015, you are already a Participant in the Program and do not need to re- enroll, other than signing up for the Willis Towers Watson Via Benefits. You may not defer your enrollment in Willis Towers Watson Via Benefits beyond August 1, 2015 or you will lose your eligibility for the Program. If you become an Eligible Retiree on or after August 1, 2015, you may choose to enroll in Willis Towers Watson Via Benefits when you are first eligible to do so, or you may make a one-time deferral of your enrollment. If you drop coverage after enrolling in the Program, you may not re-enroll in the Program, unless you drop coverage in connection to your return to work for the Company or an Affiliate. In the event of your return to work for the Company or an Affiliate, you may re-enroll in the Program upon your subsequent termination from employment with the Company or Affiliate. Q-4. CAN MY DEPENDENTS PARTICIPATE? Yes. If you participate in the Program, you can also cover"Eligible Dependents." Your Eligible Dependents are: • Your spouse (for federal tax purposes), provided you and your spouse were married on the date you retired from the Company or an Affiliate. If your spouse is not Medicare eligible, she/he will remain on the SUEZ Water pre 65 Medical program until she/he becomes Medicare eligible. and • Your child until the last day of the month in which he or she turns age 26. 3 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 5 of 27 Please note, you may not add any new dependents to your coverage after retirement. If you (or your surviving spouse after your death) remarry, the new spouse cannot be covered under the Program. In addition, the Program will allow reimbursement of Eligible Medical Expenses for a child of yours (as defined by applicable state law) in accordance with a "Qualified Medical Child Support Order" ("QMCSO") to the extent the QMCSO does not require coverage not otherwise offered under this Program. The Program Administrator will make a determination as to whether the order is a QMCSO in accordance with the Program's QMCSO procedures. The Program Administrator will notify both you and the affected child once a determination has been made. You may request a copy of the Program's QMCSO procedures, free of charge, by contacting the Program Administrator. Q-5. HOW MUCH WILL I RECEIVE IN HRA CREDITS? At the beginning of the year, the Company will make a `Benefit Credit" to your HRA Account. Please contact the HRA Third Party Administrator for more information about the amount of your Benefit Credit. Q-6. HOW DOES THE HRA BENEFIT PROGRAM WORK? Once you become a Participant, the Company establishes your HRA Account that keeps a record of amounts allocated to your account and reimbursements made to you under the Program. The Company will credit your HRA Account with Benefit Credits in the amount(s) described in Q-5. The amount in your HRA Account will be reduced from time to time by the amount of any Eligible Medical Expenses for which you are reimbursed under the Program. At any time, the Participant may receive reimbursement for Eligible Medical Expenses up to the amount in his or her HRA Account. Note that the law does not permit Participants to make any contributions to their HRA Accounts. An HRA Account is merely a bookkeeping account on the Company's records; it is not funded and does not bear interest or accrue earnings of any kind. All benefits under the Program are paid entirely from the Company's general assets. Q-7. WHAT IS AN ELIGIBLE MEDICAL EXPENSE? An "Eligible Medical Expenses" is an expense incurred by you or your Eligible Dependent for medical care, as that term is defined in Code Section 213(d) (generally, they are expenses related to the diagnosis, care, mitigation, treatment or prevention of disease). Such expenses typically include physician, hospital, dental, vision or pharmacy expenses. Only Eligible Medical Expenses incurred while you are a Participant in this HRA Benefit Program may be reimbursed from an HRA Account(as defined below). Some common examples of Eligible Medical Expenses include: • Medications (in reasonable quantities) 4 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 6 of 27 Note: Medications are considered Eligible Medical Expenses only if they are prescribed by a doctor (without regard to whether the medication is available without a prescription) or is insulin. • Dental expenses; • Dermatology; • Physical therapy; • Contact lenses or glasses used to correct a vision impairment; • Birth control pills; • Chiropractor treatments; • Hearing aids; • Wheelchairs; and • Premiums for medical,prescription drug, dental,vision or long-term care insurance. Some examples of common items that are not Eligible Medical Expenses include: • Expenses incurred prior to the date that you became a Participant in the HRA Benefit Program; • Expenses incurred after the date that you cease to be a Participant in the HRA Benefit Program; • Baby-sitting and child care; • Long-term care services, other than a qualified long-term care insurance contract (as defined in Code Section 77O2B(b)); • Cosmetic surgery or similar procedures (unless the surgery is necessary to correct a deformity arising from a congenital abnormality, accident or disfiguring disease); • Funeral and burial expenses; • Household and domestic help; • Massage therapy; • Custodial care; • Health club or fitness program dues; • Cosmetics, toiletries, toothpaste, etc.; and • Expenses that have been reimbursed (or paid directly) by another plan or for which you (or, if applicable, your Eligible Dependents) are eligible to seek reimbursement (or direct payment)under another health plan. For more information about what items are and are not Eligible Medical Expenses, consult IRS Publication 502, "Medical and Dental Expenses," under the headings "What Medical Expenses Are Includible" and "What Expenses Are Not Includible." Be careful in relying on this Publication, however, as it is specifically designed to address what medical expenses are deductible on Form 1040, Schedule A, not what is reimbursable under a health reimbursement account. If you need more information regarding whether an expense is an Eligible Medical Expense under the Program, contact the HRA Third Party Administrator. As stated above, only Eligible Medical Expenses incurred while you are a Participant in the HRA Benefit Program may be reimbursed from your HRA Account. Eligible 5 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 7 of 27 Medical Expenses are "incurred" when the medical care is provided, not when you are billed, charged or pay for the expense. Thus, an expense that has been paid but not incurred (e.g. pre-payment to a physician) will not be reimbursed until the services or treatment giving rise to the expense has been provided. Q-8. HOW DO I CEASE PARTICIPATION IN THE HRA BENEFIT PROGRAM? If you are an Eligible Retiree, you will cease being a Participant in the HRA Benefit Program on the earlier of: • the date you cease to be an Eligible Retiree for any reason; • the date you are rehired by the Company or an Affiliate as an active employee; • the date you cease to be eligible for Medicare; • your date of death; • the effective date of any amendment terminating your eligibility under the HRA Benefit Program; or • the date the Program is terminated. If you are an Eligible Dependent, you will cease being a Participant in the HRA Benefit Program on the earlier of- the date you cease to be an Eligible Dependent for any reason; • the date you cease to be eligible for Medicare; • in the case of an Eligible Dependent spouse, the date you divorce the Eligible Retiree; • the effective date of any amendment terminating your eligibility under the HRA Benefit Program; or • the date the HRA Benefit Program is terminated. You may not obtain reimbursement of any Eligible Medical Expenses incurred after the date your eligibility ceases. (For the definition of"incurred," see Q-7.) You have 180 days after your eligibility ceases, however, to request reimbursement of Eligible Medical Expenses you incurred before your eligibility ceased. In addition, your Eligible Dependents may be eligible to continue coverage under the HRA Benefit Program beyond the date that their coverage would otherwise end if coverage is lost for certain reasons. Their continuation of coverage rights and responsibilities are described in Q-17 below. Q-9. WHAT HAPPENS IF I DO NOT USE ALL OF MY HRA CREDITS IN A YEAR? If you do not use all of the amounts credited to your HRA Account during a Program Year, those amounts will be carried over to subsequent Program Years for reimbursement of Eligible Medical Expenses. 6 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 8 of 27 Q-10. HOW DO I RECEIVE REIMBURSEMENT FROM MY HRA ACCOUNT? You must complete a reimbursement form and mail or fax it to the HRA claims submission agent identified in the Program Administration section of this document (the "HRA Claims Submission Agent"), along with a copy of your insurance premium bill, an "explanation of benefits" or "EOB," or, if no EOB is provided, a written statement from the service provider. The written statement from the service provider must contain the following: (a) the name of the patient, (b) the date service or treatment was provided, (c) a description of the service or treatment; and(d) the amount incurred. Blank claim reimbursement forms are available from the HRA third party administrator identified in the Program Administration section of this document (the "HRA Third Party Administrator"). After your claim reimbursement form is completed, the form and supporting documentation must be filed with the HRA Claims Submission Agent. (Do not mail your form to the HRA Third Party Administrator as this may result in a delay in processing.) Your claim is deemed filed when it is received by the HRA Claims Submission Agent. If your claim for reimbursement is approved, you will be provided reimbursement as soon as reasonably possible following the determination. Claims are paid in the order in which they are received by the HRA Claims Submission Agent. In certain cases the HRA Claims Submission Agent has contracted with various insurance carriers on the Willis Towers Watson Via Benefits to pay your health insurance premiums directly from your HRA Account. If direct payment applies, the HRA Claims Submission Agent may request that you authorize these payments. All other rules set forth in this document apply for purposes of the direct payments. Q-11. WHAT HAPPENS IF MY CLAIM FOR BENEFITS IS DENIED? If your claim for reimbursement is wholly or partially denied, you will be notified in writing within 30 days after the HRA Claims Submission Agent receives your claim. If the HRA Claims Submission Agent determines that an extension of this time period is necessary due to matters beyond the control of the Program, the HRA Claims Submission Agent will notify you within the initial 30-day period that an extension of up to an additional 15 days will be required. If the extension is necessary because you failed to provide sufficient information to allow the claim to be decided, you will be notified and you will have at least 45 days to provide the additional information. The notice of denial will contain: • the reason(s) for the denial and the Program provisions on which the denial is based; • a description of any additional information necessary for you to perfect your claim, why the information is necessary, and your time limit for submitting the information; • a description of the Program's appeal procedures and the time limits applicable to such procedures; and 7 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 9 of 27 • a description of your right to request all documentation relevant to your claim. If your request for reimbursement under the Program is denied in whole or in part and you do not agree with the decision of the HRA Claims Submission Agent, you may file a written appeal. You should file your appeal with the Program Administrator at the address provided in the Program Information Appendix no later than 180 days after receipt of the denial notice. You should submit all information identified in the notice of denial, as necessary, to perfect your claim and any additional information that you believe would support your claim. You will be notified in writing of the decision on appeal no later than 60 days after the Program Administrator receives your request for appeal. The notice will contain the same type of information provided in the first notice of denial provided by the HRA Claims Submission Agent. Note that you cannot file suit in federal court until you have exhausted these appeals procedures. Any claim or action that is filed in a court or other tribunal against or with respect to the Program and/or the Program Administrator must be brought within the following timeframes: • For any claim or action relating to HRA Benefit Program benefits (including eligibility claims), the claim or action must be brought within one year of the date the denied appeal or, if no claim or appeal was filed, within one year of the date when you know or should know of the actions or events that gave rise to your claim. Should you decide to bring a civil action, you may seek and obtain such relief only in the federal district court whose jurisdiction includes Bergen County, New Jersey. By accepting benefits (whether the payment of such benefits is made to you, your Eligible Dependents or on your or your Eligible Dependents' behalf to any provider) from the Program, you and your Eligible Dependents (and your or your Eligible Dependents' representatives, agents, assigns, guardians, estates, heirs or beneficiaries) hereby submit to such jurisdiction, waiving whatever rights may correspond to you or your Eligible Dependents (or your or your Eligible Dependents' representatives, agents, assigns, guardians, estates, heirs or beneficiaries) by reason of your or your Eligible Dependents' (or their)present or future domicile. Q-12. WHAT HAPPENS TO MY HRA ACCOUNT IF I DIE? Eligible Retiree If you die with no Eligible Dependents who are Participants in the HRA Benefit Program, your HRA Account is immediately forfeited upon death. However, your estate or representatives may submit claims for Eligible Medical Expenses incurred by you and 8 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 10 of 27 your Eligible Dependents before your death. Claims must be submitted within 180 days of your death. If you die with one or more Eligible Dependents who are Participants, your HRA Account will continue with annual Benefit Credits as described in Q-5 and the Eligible Dependents who are Participants can continue to submit Eligible Medical Expenses for reimbursement. Eligible Dependent If your Eligible Dependent dies, the deceased Eligible Dependent's estate or representatives may submit claims for Eligible Medical Expenses incurred by the Eligible Dependents before the Eligible Dependent's death. Claims must be submitted within 180 days of his or her death. Q-13. ARE MY BENEFITS TAXABLE? The HRA Benefit Program is intended to meet certain requirements of existing federal tax laws, under which the benefits you receive under the HRA Benefit Program generally are not taxable to you. However, neither the Company nor any Affiliate can guarantee the tax treatment to any given Participant, as individual circumstances may produce different results. If there is any doubt, you should consult your own tax advisor. Q-14. WHAT HAPPENS IF I RECEIVE AN OVERPAYMENT UNDER THE HRA BENEFIT PROGRAM, OR A REIMBURSEMENT IS MADE IN ERROR FROM MY HRA ACCOUNT? If it is later determined that you or your Eligible Dependent received an overpayment or a payment was made in error (e.g., you were reimbursed from your HRA Account for an expense that is later paid by another medical plan), you or your Eligible Dependent will be required to refund the overpayment or erroneous reimbursement to the Company. If you do not refund the overpayment or erroneous payment, the Company reserves the right to offset future reimbursements equal to the overpayment or erroneous payment or, if that is not feasible, to withhold such funds from any amounts due to you from the Company. If all other attempts to recoup the overpayment/erroneous payment are unsuccessful, the Program Administrator may treat the overpayment as a bad debt, which may have tax implications for you. Q-15. HOW LONG WILL THE HRA BENEFIT PROGRAM REMAIN IN EFFECT? Although the Company expects to maintain the HRA Benefit Program indefinitely, it has the right to modify or terminate the Program at any time for any reason, including the right to change the classes of persons eligible for participation, and to reduce or eliminate the amount credited to HRA Accounts in the future. 9 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 11 of 27 Q-16. HOW DOES THE HRA BENEFIT PROGRAM INTERACT WITH OTHER MEDICAL PLANS? Only medical care expenses that have not been or will not be reimbursed by any other source may be Eligible Medical Expenses (to the extent all other conditions for Eligible Medical Expenses have been satisfied). You must first submit any claims for medical expenses to the other plan or plans before submitting the expenses to this Program for reimbursement. Q-17. WHAT IS "CONTINUATION COVERAGE" AND HOW DOES IT WORK? Under certain circumstances, Eligible Dependents have the right, under the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended ("COBRA"), to continue coverage under the HRA ("COBRA Continuation Coverage" or "Continuation Coverage") for a limited time after the date they would otherwise lose coverage because of a divorce or legal separation from the Eligible Retiree or the Eligible Retiree's death. These are called("Qualifying Events"). Note that the Eligible Dependents are required to notify the Program Administrator in writing of a divorce or legal separation or a dependent child losing dependent status within 60 days of the event or they will lose the right to continue coverage under the Program. If an Eligible Dependent elects to continue coverage, he or she is entitled to the level of coverage under the Program in effect immediately preceding the qualifying event. He or she may also be entitled to an increase in his or her HRA Account equal to the amounts credited to the HRA Accounts of similarly situated Participants (subject to any restrictions applicable to similarly situated Participants) so long as he or she continues to pay the applicable premium. In order to continue coverage, the qualified beneficiary must pay a monthly premium equal to 102% of the cost of the coverage, as determined by the Program Administrator. The Program Administrator will notify qualified beneficiaries of the applicable premium at the time of a Qualifying Event. Coverage may continue for up to 36 months following the qualifying event, but will end earlier upon the occurrence of any of the following events: • The date the qualified beneficiary's HRA Account is exhausted; • The date the qualified beneficiary notifies the Program Administrator that he or she wishes to discontinue coverage; • Any required monthly premium is not paid when due or during the applicable grace period; 10 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 12 of 27 • The date, after the date of the qualified beneficiary's election to continue coverage, that he or she becomes covered under another group health plan that does not contain any exclusion or limitation with respect to any pre-existing condition of the qualified beneficiary; or • The Company and its Affiliates cease to provide any group health plan. Q-18. WHO DO I CONTACT IF I HAVE QUESTIONS ABOUT THE PROGRAM? If you have any questions about the Program, you should contact the HRA Third Party Administrator at 855-323-9758 11 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 13 of 27 12 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 14 of 27 YOUR ERISA RIGHTS This Program is an employee welfare benefit plan as defined in the Employee Retirement Income Security Act of 1974, as amended ("ERISA"). ERISA provides that you, as a Program Participant,will be entitled to: Receive Information about Your Plan and Benefits • Examine, without charge, at the Program Administrator's office and at other specified locations, such as worksites and union halls, all documents governing the Program, including insurance contracts, collective bargaining agreements, and a copy of the latest annual report (Form 5500 series) filed by the Program with the U.S. Department of Labor and available at the Public Disclosure Room of the Employee Benefits Security Administration. • Obtain, upon written request to the Program Administrator, copies of all documents governing the operation of the Program, including insurance contracts and collective bargaining agreements, and copies of the latest annual report (Form 5500 series) and updated Summary Plan Description. The Program Administrator may apply a reasonable charge for the copies. • Receive a summary of the Program's annual financial report. The Program Administrator is required by law to furnish each participant with a copy of this summary annual report. Continue Plan Coverage Continue Program coverage for your Eligible Dependents if there is a loss of coverage under the plan as a result of a qualifying event. However, your spouse or your dependents may have to pay for such coverage. Review this document and the other documents governing the Program for the rules governing COBRA continuation coverage rights. Prudent Actions by Program Fiduciaries In addition to creating rights for Program participants, ERISA imposes duties upon the people who are responsible for the operation of the employee benefit plan. The people who operate your Program, called "fiduciaries" of the Program, have a duty to do so prudently and in the interest of the Program participants and beneficiaries. No one, including your employer, your union, or any other person, may fire you or otherwise discriminate against you in any way to prevent you from obtaining a welfare benefit from the Program, or from exercising your rights under ERISA. Enforcement of Your Rights If your claim for a welfare benefit under is denied in whole or in part, you must receive a written explanation of the reason for the denial. You have the right to have the Program review and reconsider your claim. Under ERISA, there are steps you can take to enforce 13 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 15 of 27 the above rights. For instance, if you request materials from the Program and do not receive them within 30 days, you may file suit in a federal court. In such a case, the court may require the Program Administrator to provide the materials and pay you up to $110 a day until you receive the materials, unless the materials were not sent because of reasons beyond the control of the Administrator. If you have a claim for benefits that is denied or ignored in whole or in part, you may file suit in a state or federal court. In addition, if you disagree with the Program's decision or lack thereof concerning the qualified status of a domestic relations order or a medical child support order, you may file suit in federal court. If it should happen that plan fiduciaries misuse the Program's money or if you are discriminated against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or you may file suit in a federal court. The court will decide who should pay court costs and legal fees. If you are successful, the court may order the person you have sued to pay these costs and fees. If you lose, the court may order you to pay these costs and fees (e.g., if it finds your claim is frivolous). Assistance with Your Questions If you have any questions about the Program, you should contact the Program Administrator. If you have any questions about this statement or about your rights under ERISA, or if you need assistance obtaining documents from the Program Administrator, you should contact the nearest office of the U.S. Department of Labor, Employee Benefits Security Administration listed in your telephone directory, or the Division of Technical Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor, 200 Constitution Ave., N.W., Washington, D.C., 20210. You may also obtain certain publications about your rights and responsibilities under ERISA by calling the publications hotline of the Employee Benefits Security Administration. LEGAL NOTICES Mothers' And Newborns' Health Protection Act The Program may not restrict benefits for any hospital length of stay in connection with childbirth for the mother or newborn child to less than forty-eight (48) hours following a normal vaginal delivery, or less than ninety-six (96) hours following a cesarean section, or require that a provider obtain authorization from the Program or the insurance issuer for prescribing a length of stay not in excess of the above periods. Women's Health And Cancer Rights Act To the extent the Program provides benefits with respect to mastectomy, it will provide, in the case of an individual who is receiving benefits in connection with a mastectomy and who elects reconstruction in connection with such mastectomy, coverage for all stages of reconstruction of the breast on which a mastectomy was performed, surgery and reconstruction of the other breast to provide a symmetrical appearance, prostheses, and coverage of physical complications at all stages of the mastectomy, including lymphedemas. 14 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 16 of 27 Health Insurance Portability And Accountability Act This Section applies to the HRA Benefit Program and describes how medical information about you may be used and disclosed, and how you can get access to this information. Section 1. Introduction The Program is dedicated to maintaining the privacy of your health information. The Program is required by law to take reasonable steps to ensure the privacy of your personally identifiable health information or"Protected Health Information" ("PHI") and to inform you about: • the Program's uses and disclosures of PHI; • your privacy rights with respect to your PHI; • the Program's duties with respect to your PHI; • your right to file a complaint with the Program and to the Secretary of the U.S. Department of Health and Human Services; and • the person or office to contact for further information about the Program's privacy practices. The term "Protected Health Information" or "PHI" includes all individually identifiable health information transmitted or maintained by the Program, regardless of form (oral, written, electronic). The Program is required by law to maintain the privacy of PHI and to provide individuals with notice of its legal duties and privacy practices. The Program is required to comply with the terms of this notice. However, the Program reserves the right to change its privacy practices and to apply the changes to all PHI received or maintained by the Program, including PHI received or maintained prior to the change. If a privacy practice described in this Notice is materially changed, a revised version of this notice will be provided to all individuals then covered under the Program for whom the Program still maintains PHI. The revised notice will be provided by mail or by another method permitted by law. Any revised version of this notice will be distributed within 60 days of the effective date of any material change to the uses or disclosures, the individual's rights, the duties of the Program or other privacy practices stated in this notice. Please note that the Company obtains summary PHI, enrollment and disenrollment, termination of coverage and specific appeals information from the Program. Most records containing your PHI are created and retained by the HRA Third Party Administrator for the Program. In the event that the Company receives PHI, the Program has been amended to require that the Company only use and disclose PHI received from the Program for plan administrative purposes or as otherwise permitted by federal law. This notice only applies to Protected Health Information or PHI as defined in the applicable HIPAA privacy rules. 15 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 17 of 27 Section 2. Notice of PHI Uses and Disclosures Except as otherwise indicated in this notice, uses and disclosures will be made only with your written authorization, subject to your right to revoke such authorization. A. Required PHI Uses and Disclosures Upon your request, the Program is required to give you access to certain PHI in order to inspect and copy it. Use and disclosure of your PHI may be required by the Secretary of the Department of Health and Human Services to investigate or determine the Program's compliance with the privacy regulations. The Program also will disclose PHI to the Company for plan administrative purposes or as otherwise permitted by law. The Company has amended its plan documents to protect your PHI as required by federal law. The Program contracts with business associates for certain services related to the Program. PHI about you may be disclosed to the business associates so that they can perform contracted services. To protect your PHI, the business associate is required to appropriately safeguard the protected health information. The following categories describe the different ways in which the Program and its business associates may use and disclose your PHI. B. Uses and disclosures to carry out treatment,payment and health care operations The Program and its business associates will use PHI without your consent, authorization, or opportunity to agree or object, to carry out treatment, payment and health care operations. Treatment is the provision, coordination or management of health care and related services. It also includes but is not limited to consultations and referrals between one or more of your providers. For example, the Program may disclose to a treating cardiologist the name of your treating physician so that the cardiologist may ask for your lab results from the treating physician. Payment includes but is not limited to actions to make coverage determinations and payment (including billing, claims management, subrogation, plan reimbursement, reviews for medical necessity and appropriateness of care and utilization review and preauthorizations). For example, the Program may tell a doctor whether you are eligible for coverage or what percentage of the bill will be paid by the Program. Health care operations include but are not limited to quality assessment and improvement, reviewing competence or qualifications of health care professionals, underwriting, premium rating and other insurance activities relating to creating or renewing insurance contracts. It also includes disease management, case management, 16 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 18 of 27 conducting or arranging for medical review, legal services and auditing functions including fraud and abuse compliance programs, business planning and development, business management and general administrative activities. For example, the Program may use information about your claims to refer you to a disease management program, project future benefit costs or audit the accuracy of its claims processing functions. C. Authorized uses and disclosures You must provide the Program with your written authorization for the types of uses and disclosures that are not identified by this notice or permitted or required by applicable law. Any authorization you provide to the Program regarding the use and disclosure of your health information may be revoked at any time in writing. After you revoke your authorization, the Program will no longer use or disclose your health information for the reasons described in the authorization, except for the two situations noted below: • The Program has taken action in reliance on your authorization before it received your written revocation; and • You were required to give the Program your authorization as a condition of obtaining coverage. D. Uses and disclosures for which consent, authorization or opportunity to object is not required Use and disclosure of your PHI is allowed without your consent, authorization or request under the following circumstances: • When required by law. • When permitted for purposes of public health activities, including when necessary to report product defects, to permit product recalls and to conduct post-marketing surveillance. PHI may also be used or disclosed if you have been exposed to a communicable disease or are at risk of spreading a disease or condition, if authorized by law. • When authorized by law to report information about abuse, neglect or domestic violence to public authorities if there exists a reasonable belief that you may be a victim of abuse, neglect or domestic violence. In such case, the Program will promptly inform you that such a disclosure has been or will be made unless that notice would cause a risk of serious harm. For the purpose of reporting child abuse or neglect, it is not necessary to inform the minor that such a disclosure has been or will be made. Disclosure may generally be made to the minor's parents or other representatives although there may be circumstances under federal or state law when the parents or other representatives may not be given access to the minor's PHI. • To a public health oversight agency for oversight activities authorized by law. This includes uses or disclosures in civil, administrative or criminal investigations; inspections; licensure or disciplinary actions (for example, to 17 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 19 of 27 investigate complaints against providers); and other activities necessary for appropriate oversight of government benefit programs (for example, to investigate Medicare or Medicaid fraud). • When required for judicial or administrative proceedings. For example, your PHI may be disclosed in response to a subpoena or discovery request provided certain conditions are met. One of those conditions is that satisfactory assurances must be given to the Program that the requesting party has made a good faith attempt to provide written notice to you, and the notice provided sufficient information about the proceeding to permit you to raise an objection and no objections were raised or were resolved in favor of disclosure by the court or tribunal. • For law enforcement purposes, including to report certain types of wounds or for the purpose of identifying or locating a suspect, fugitive, material witness or missing person. The Program may also disclose PHI when disclosing information about an individual who is or is suspected to be a victim of a crime, but only if the individual agrees to the disclosure or the covered entity is unable to obtain the individual's agreement because of emergency circumstances. Furthermore, the law enforcement official must represent that the information is not intended to be used against the individual, the immediate law enforcement activity would be materially and adversely affected by waiting to obtain the individual's agreement and disclosure is in the best interest of the individual as determined by the exercise of the Program's best judgment. • When required to be given to a coroner or medical examiner for the purpose of identifying a deceased person, determining a cause of death or other duties as authorized by law. Also, disclosure is permitted to funeral directors, consistent with applicable law, as necessary to carry out their duties with respect to the decedent. • For research, subject to conditions. • When consistent with applicable law and standards of ethical conduct if the Program, in good faith, believes the use or disclosure is necessary to prevent or lessen a serious and imminent threat to the health or safety of a person or the public and the disclosure is to a person reasonably able to prevent or lessen the threat, including the target of the threat. • When authorized by and to the extent necessary to comply with workers' compensation or other similar programs established by law. Notwithstanding the above, and to the extent provided in applicable law, the Program shall not use or disclose your PHI that is classified as genetic information for purposes of any underwriting activity. Section 3. Rights of Individuals A. Right to Request Restrictions on PHI Uses and Disclosures You may request that the Program restrict uses and disclosures of your PHI to carry out treatment, payment or health care operations, or restrict uses and disclosures to family 18 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 20 of 27 members, relatives, friends or other persons identified by you who are involved in your care or payment for your care. However, the Program is not required to agree to your request. The Program will accommodate reasonable requests to receive communications of PHI by alternative means or at alternative locations as required by law. You or your personal representative will be required to complete a form to request restrictions on uses and disclosures of your PHI. Such requests should be made to the Program at the address provided at the end of this Notice specifying the requested method of contact or the location where you wish to be contacted. B. Right to Inspect and Copy PHI You have a right to inspect and obtain a copy of your PHI contained in a "designated record set," for as long as the Program maintains the PHI. "Designated Record Set" includes enrollment, payment, billing, claims adjudication and case or medical management record systems maintained by or for a health plan; or other information used by the Program entity to make decisions about individuals. The requested information will be provided within 30 days, subject to a one-time 30-day extension if the Program is unable to comply with the deadline. You or your personal representative will be required to complete a form to request access to the PHI in your designated record set. Requests for access to PHI should be made to the Program at the address provided at the end of this Notice. If access is denied, you or your personal representative will be provided with a written denial setting forth the basis for the denial, a description of how you may exercise review rights and a description of how you may complain to the Secretary of the U.S. Department of Health and Human Services. C. Right to Amend PHI You have the right to request the Program amend your PHI or a record about you in a designated record set for as long as the PHI is maintained in the designated record set. The Program has 60 days after the request is made to act on the request. A single 30-day extension is allowed if the Program is unable to comply with the deadline. If the request is denied in whole or part, the Program must provide you with a written denial that explains the basis for the denial. You or your personal representative may then submit a written statement disagreeing with the denial and have that statement included with any future disclosures of your PHI. You or your personal representative will be required to complete a form to request amendment of the PHI in your designated record set. Requests for amendment of PHI in a designated record set should be made to the Program at the address provided at the end of this Notice. 19 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 21 of 27 D. Right to Receive an Accounting of PHI Disclosures At your request, the Program will also provide you with an accounting of disclosures by the Program of your PHI during the six years prior to the date of your request. However, such accounting need not include PHI disclosures made: (1) to carry out treatment, payment or health care operations; (2) to you about your own PHI; (3) prior to the effective date of the Program; or(4)pursuant to your authorization. If the accounting cannot be provided within 60 days, an additional 30 days is allowed if you are given a written statement of the reasons for the delay and the date by which the accounting will be provided. If you request more than one accounting within a 12-month period, the Program will charge a reasonable, cost-based fee for each subsequent accounting. You or your personal representative will be required to complete a form to request an accounting. Requests for an accounting should be made to the Program at the address provided at the end of this Notice. E. The Right to Receive a Paper Copy of This Notice Upon Request To obtain a paper copy of this Notice at any time contact the Program Administrator. Even if you have agreed to receive this Notice electronically, you are still entitled to a paper copy of this Notice. F. A Note About Personal Representatives You may exercise your rights through a personal representative. Your personal representative will be required to produce evidence of his/her authority to act on your behalf before that person will be given access to your PHI or allowed to take any action for you. Proof of such authority may take one of the following forms: • a power of attorney for health care purposes, notarized by a notary public; • a court order of appointment of the person as the conservator or guardian of the individual; or • an individual who is the parent of a minor child. The Program retains discretion to deny access to your PHI to a personal representative to provide protection to those vulnerable people who depend on others to exercise their rights under these rules and who may be subject to abuse or neglect. This also applies to personal representatives of minors. Section 4: Notice of Breaches of Unsecured PHI Under HIPAA, the Program and its business associates, are required to maintain the privacy and security of your PHI. The goal of the Program and its business associates is to not allow any unauthorized uses or disclosures of your PHI. However, regrettably, sometimes an unauthorized use or disclosure of your PHI occurs. These incidents are referred to as "breaches." If a breach affects you and is related to unencrypted PHI, the Program or its applicable business associate will notify you of the breach and the actions 20 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 22 of 27 taken by the Program or the business associate to mitigate or eliminate the exposure to you. Section 5. Your Right to File a Complaint With the Program or the HHS Secretary If you believe that your privacy rights have been violated, you may complain to the Program in care of the Program Administrator. You may file a complaint with the Secretary of the U.S. Department of Health and Human Services, Hubert H. Humphrey Building, 200 Independence Avenue S.W., Washington, D.C. 20201. The Program will not retaliate against you for filing a complaint. Section 6. Whom to Contact at the Program for More Information If you have any questions regarding this Notice or the subjects addressed in it, you may contact the Program Administrator. Section 7. Conclusion PHI use and disclosure by the Program is regulated by a federal law known as HIPAA (the Health Insurance Portability and Accountability Act). You may find these rules at 45 Code of Federal Regulations Parts 160 and 164. This Notice attempts to summarize the regulations. The regulations will supersede any discrepancy between the information in this Notice and the regulations. If you wish to exercise one or more of the rights listed in this Notice, contact the Program Administrator. 21 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 23 of 27 PROGRAM ADMINISTRATION Name of Plan: SUEZ Water Resources Inc. Retiree Only Health and Welfare Benefits Program Effective Date: January 1, 2015 Name, address, and telephone number of the SUEZ Water Resources Inc. Plan Sponsor and Program Administrator: 461 From Road, Suite 400 Paramus,NJ 07652 201-750-5788 Agent for Service of Legal Process: SUEZ Water Resources Inc. 461 From Road, Suite 400 Paramus,NJ 07652 201-750-5788 Sponsor's federal tax identification number: 22-2441477 Plan Number• 503 Program Year: January 1 - December 31 HRA Third Party Administrator: Via Benefits 10975 S. Sterling View Dr. Suit A-1 South Jordan, UT 84095 855-323-9758 My.ViaBenefits.com/SUEZ 22 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 24 of 27 HRA Claims Submission Agent: Via Benefits All reimbursement forms, and supporting P.O. Box 981156 documentation, must be provided to the HRA El Paso, TX 79998-1156 Claims Submission Agent. Forms should not be Fax: 866-886-0878 mailed to the HRA Third Party Administrator. Funding: HRA Benefits are self-insured and paid by the SUEZ Water Resources Bargaining Medical and Life Trust and the SUEZ Water Resources Non-Bargaining Medical and Life Trust Your benefits as a participant in the Program are provided under the terms of the Program, as well as the insurance policies and administrative services contracts, if any, issued to the Company. The Program is maintained for the exclusive benefit of Program participants. The Benefits Advisory Committee (the "Committee") has the exclusive authority and sole and absolute discretion to interpret the Program, to determine eligibility for benefits, and to make any factual determination, resolve factual disputes, and decide all matters in connection with the interpretation, administration and operation of the Program or the determination of eligibility for benefits. Under the Program, the Committee may delegate some or all of its powers and duties relating to the interpretation and construction of the Program to a third party. The Committee has delegated certain responsibilities to the Claims Submission Agents. The Claims Submission Agents generally have complete authority and sole and absolute discretion to determine whether you have incurred a covered expense for which reimbursement may be payable under their portion of the Program and to determine the amount of, and administer the payment of, any such reimbursements under the Program. Further, the Committee has delegated to each Insurer that has issued an insurance policy or contract under the Program the authority to interpret conclusively its own policy or contract. In addition,routine administrative duties under the Program are delegated to Human Resources. Except as otherwise provided herein, all decisions of the Committee, the Claims Submission Agents and the Insurers shall be conclusive and binding upon all similarly situated individuals. Please note that no other person or group has any authority to interpret the terms of the Program (or Program documents), or to make any promises to you about them. AMENDMENT OF PROGRAM The Company reserves the right to amend, modify, suspend or terminate all or any portion of the Program at any time by action of an authorized officer(or action of the Company) as provided in the Program document. EARLY TERMINATION OF COVERAGE 23 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 25 of 27 Your or your Eligible Dependents' coverage under the Program may be terminated prospectively, or cancelled retroactively, for causes such as falsification of claims, obtaining prescription drugs under false pretenses or wrongfully obtaining coverage for an ineligible individual. The Program reserves the right to verify whether your Eligible Dependents meet the applicable eligibility requirements, and failure to fully and timely respond to the request for verification may result in termination of coverage for your Eligible Dependents. HOW BENEFITS MAY BE FORFEITED OR DELAYED There are certain situations under which reimbursements may be forfeited or delayed. Most of these circumstances are spelled out in the previous sections, but payments also may be forfeited or delayed if you: ■ do not file a claim for reimbursement properly or on time (see "Your Rights Under ERISA"); ■ do not furnish information required to complete or verify a claim; or ■ do not have a current address on file with the Company or the particular Claims Submissino Agent. Uncashed checks for the payment of HRA benefits will not escheat to the state, but will be used to offset the administrative costs of the Program. The Plan Administrator is entitled to rely on the last address you provided to the Program and has no obligation to search for or ascertain your whereabouts. If the Plan Administrator determines that there are no extenuating circumstances, after one (1) year of the date of the check (unless a Program document expressly provides for a different period), the Program's obligation to pay the benefit underlying the uncashed check is extinguished. You also should be aware that if the Program mistakenly pays a greater benefit than a person is eligible for, or pays benefits that were not authorized by the Program, the Plan Administrator or its delegates may seek any permissible remedy allowed by law to recover benefits paid in error. CLAIM FRAUD The Claims Submission Agents regularly evaluate claims to detect fraud or false statements and will notify the Company regarding these matters. If a claim has been submitted for payment or paid by the Program as a result of fraudulent representations, the Committee or the Claims Submission Agents may seek reimbursement, and also may elect to pursue the matter by pressing criminal charges. Falsification of claims or of dependent eligibility information is grounds for disciplinary action, up to and including termination of employment, and possible civil action. COMPLIANCE WITH FEDERAL LAW The Program is governed by regulations and rulings of the IRS and the U.S. Department of Labor, and current federal income tax law. The Program always will be construed to comply with these regulations, rulings and laws. Generally, the federal law "pre-empts" (that is, takes precedence over) state law. COLLECTIVE BARGAINING AGREEMENTS 24 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 26 of 27 The Program may also be referred to in collective bargaining agreements entered into by, or applicable to, your employer. You may ask Human Resources whether a collective bargaining agreement applies to you. INDEX Affiliate....................................................... 1 Eligible Medical Expenses...................... 2, 4 Benefit Credit.............................................. 4 Eligible Retiree ........................................... 2 Benefit Programs ........................................ 1 HRA Account.............................................. 1 Booklets...................................................... 1 HRA Benefit Program................................. 1 COBRA..................................................... 10 HRA Claims Submission Agent................. 7 COBRA Continuation Coverage............... 10 HRA Third Party Administrator................. 7 Collective Bargaining Agreements........... 28 Program....................................................... 1 Committee................................................. 26 Program Administration............................ 26 Company..................................................... 1 Qualified Child Medical Support Order.....4 Continuation Coverage ............................. 10 Qualifying Event....................................... 10 Eligible Dependent.................................. 2, 3 SPD 1 ............................................................. 25 19752306v.4 VEO-W-24-01 IPUC DR 18 Attachment 7 Over 65 Retiree Plan Page 27 of 27 suea Retiree Medical Pre 65 Medical and life insurance benefits Summary Plan Description VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 1 of 37 About This Booklet This summary plan description booklet highlights the key features and provisions of the SUEZ Water Retiree Medical Benefits Program and Life Insurance Benefits. Please read this booklet carefully so that you fully understand the benefits offered by the program. If you are married,you may want to share this booklet with your spouse. Remember: this booklet is a description of your benefits. It does not include the complete details of the program. These are contained in other related plan documents and,together with this booklet, legally govern the administration of the program. Every effort has been made to assure that the information in this booklet is complete and accurate. However, if there is ever a conflict or a difference between what is written here and other plan documents, this booklet may not always rule. If you have any questions about the information in this booklet,please contact the Employee Benefits Department. How This Booklet is organized We have divided this booklet into three main parts: Section One: Your Retiree Medical Benefits Section Two: Your Retiree Life Insurance Benefits Section Three: Important Administrative Information VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 2 of 37 TABLE OF CONTENTS Section One: Your Retiree Medical Benefits Terms You Should Know 1 Who Is Eligible 4 When Coverage Begins 5 How to Enroll in Medicare 5 Cost of Coverage 5 Your Cost for Medicare 5 How the Plan Works 6 Your Retiree Medical Coverage Options 6 Comparing Your Medical Options 6 BCBS POS Plan 9 How the POS Plan Works 9 Preferred Provider Plan(PPO Plan) I I Your ID Card 11 How to Use the PPO Plan 12 Important Features Under the POS Plan and the PPO Plan 13 Hospital Pre-Certification 13 The Prescription Drug Program 14 Your Mental Health, Alcohol & Substance Abuse Benefits 15 What is Covered 16 What is Not Covered 19 Receiving Benefits 21 VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 3 of 37 TABLE OF CONTENTS (continued) Coordination with Medicare 22 If You Have Other Medical Coverage 23 Here's How COB works for Retirees 23 Here's How COB Works for Your Covered Dependent Children 23 If Your Claim is Denied 24 When Coverage Ends 24 When Dependents' Coverage Ends 24 About COBRA 25 How Long COBRA Coverage May Continue 25 Cost of COBRA Coverage 25 COBRA Notification 26 How to Purchase COBRA Coverage 26 Section Two: Your Retiree Life Insurance Benefits 27 Who Is Eligible 27 When Coverage Begins 27 Cost of Coverage 27 How Your Coverage Works 27 What's Not Covered 27 Receiving Benefits 27 Filing a Claim 28 If a Claim is Denied 28 Choosing Your Beneficiary 28 VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 4 of 37 TABLE OF CONTENTS (continued) When Your Coverage Ends 29 Converting Your Life Insurance Coverage to an Individual Policy 29 Assigning Ownership of Your Insurance Benefits 29 Using Insurance Benefits as Payments 29 Section Three: Important Administrative Information 30 Plan Termination and Amendment 31 Your Legal Rights 31 Important Telephone Numbers 32 VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 5 of 37 Terms Your Should Know To understand your coverage and the information in this summary,you should understand how the Retiree Medical Benefits Program defines the following terms. Terms defined in this glossary appear in bold type the first time they are used. Terms defined elsewhere in this glossary are also in bold type. Coinsurance The portion of medical expenses you pay after you meet your annual deductible. For instance,if your option pays 80%of eligible expenses,you pay the other 20% (and any other amount above the reasonable and customary charges). That 20%is your coinsurance. Copayment The set dollar amount you pay under some options for certain eligible expenses such as a doctor's office visit.After you pay the copayment,your option pays for the rest of the eligible expenses. Reasonable and Customary Reasonable and customary refers to a payment standard set by insurance companies to determine the average range of fees for medical services in a geographic area. If you incur an expense that's more than the customary and reasonable amount for that service in your area,you pay your coinsurance, plus you may be required to pay the difference between the actual fee and the customary and reasonable fee. Deductible The amount you pay each year before some options pay benefits for eligible expenses. Dependents Dependents include your spouse and your eligible children. Eligible Expenses Eligible expenses are medical services and supplies provided by,or under direction of, a licensed medical provider, and for which benefits are payable. Eligible expenses must be for services or supplies that are medically necessary and provide appropriate levels of care. In addition,eligible expenses are subject to reasonable and customary limits. Other limitations may apply. Emergency An emergency is a medical condition with symptoms so severe that the absence of medical attention will result in a threat to life or in an organ or body part not returning to full function. Examples of emergencies include cases of excessive bleeding,poisoning, difficulty breathing,broken bones, and loss of consciousness. Please also see urgent care. Home Health Care Agency A home health care agency is any of the following: ■ An agency licensed as such by the state in which services are delivered, ■ A home health agency as defined under Medicare, or ■ An organization that is certified by your doctor as an appropriate provider of home health services,has a full-time administrator,keeps medical records, and has the services of at least one registered nurse available. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 6 of 37 Hospice Hospice refers either to a facility that provides short periods of stay for a terminally ill person in a home-like setting for either direct care or respite,or is a formal program directed by a doctor to help care for a terminally ill person through either: ■ A centrally administered,medically directed and nurse-coordinated program that primarily provides home care,uses a hospice team, and is available 24 hours a day, seven days a week,or ■ Confinement in a hospice facility. The hospice facility may be either freestanding or affiliated with a hospital. A hospice team includes a doctor and a registered graduate nurse. The team also may include any of the following: ■ A social worker, ■ A clergyman/counselor, ■ Volunteers, ■ A clinical psychologist, ■ A physiotherapist, or ■ An occupational therapist. A hospice facility must operate as an integral part of the hospice care program. It must meet any and all applicable state and local requirements. Hospital A hospital is a legally operated institution that meets any of these tests: ■ It is accredited as a hospital under the Hospital Accreditation Program of the Joint Commission on the Accreditation of Healthcare Organizations. ■ It is supervised by a staff of doctors,has 24-hour-a-day nursing service, and is primarily engaged in providing either: — General in-patient medical care and treatment through medical, diagnostic and major surgical facilities on its premises or under its control,or — Specialized inpatient medical care and treatment through medical and diagnostic facilities (including x-ray and laboratory) on its premises,or under its control, or through a written agreement with a hospital(which itself qualifies under this definition) or with a specialized provider of these facilities. Hospital does not include nursing homes.It also does not include an institution, or any part of an institution,that primarily: ■ Is a place for convalescence,rest, or nursing care for the aged, ■ Provides custodial care or training in the routines of daily living, or ■ Is a school. Hospital Pre-Certification Hospital pre-certification is the insurer's review of your hospital stay. It must be obtained before you or a covered dependent is admitted to the hospital for any reason. You or your doctor must have each hospital stay pre-certified. You must also receive pre-certification if you need to have your hospital stay extended. Generally, for emergency admissions,you, a relative or your doctor should seek pre- certification within 48 hours after admission or as soon as possible on the next business day after admission. Hospital pre-certification is easy. For more information, see Important Features Under the BCBS Point of Service Plan (POS)Plan and Preferred Provider Organization (PPO)Plan. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 7 of 37 In-Network Care Care coordinated by your primary care physician through a network of providers under some medical options. You pay less out of your own pocket when your receive in-network care because your option pays a higher percentage of the cost. Lifetime Maximum The maximum amount of benefits your medical plan will pay during your lifetime. Network An organization of health care providers such as doctors, specialists and hospitals which provide in-network care. Nurse The term nurse means a Registered Graduate Nurse,a Licensed Practical Nurse or a Licensed Vocational Nurse who has the right to use one of the following abbreviations: R.N.,L.P.N., or L.V.N. Out-of-Network Care Care that is not provided by an in-network provider. You pay more for—or,under some medical options,the entire cost of—out-of-network care. Out-of-Pocket Maximum The maximum amount you pay each year toward the cost of eligible expenses. Once your expenses reach the out-of-pocket maximum,your medical options pays 100%of the reasonable and customary charges for your eligible expenses for the remainder of the year. Preferred Provider Organization(PPO) A network of contracted doctors,hospitals and other healthcare professionals that have agreed to charge reduced fees. Qualified Medical Child Support Order A Qualified Medical Child Support Order(QMCSO) is a court order requiring child support for medical coverage of a covered member's child, or requiring coverage for the child.A typical reason courts issue a qualified medical child support order is to protect the benefit coverage of children in cases of divorce. Skilled Nursing Facility A skilled nursing facility is a legally operated institution that meets all of the following requirements: ■ Provides patients with room,board and 24-hour care by one or more professional nurses for a fee, ■ Is under full-time supervision of a doctor or registered graduate nurse (RN), ■ Keeps adequate medical records, ■ If not operated by a doctor,has the services of one available under an established agreement,and ■ Is not an institution, or part of one,used mainly as a rest facility or a facility for the aged. Urgent Care A situation may require prompt medical attention even though it is not an emergency. In this care,call your doctor and describe the situation. Examples of urgent care include ear infections, excessive vomiting,high fever,minor burns,prolonged diarrhea and severe stomach pain. All inpatient admissions,home health care and private duty nursing are subject to a$500 penalty if notification is not received. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 8 of 37 Who Is Eligible You If you retired prior to January 1,2005,you are eligible for retiree medical coverage under the Plan if you: ■ Were eligible for coverage under a medical plan sponsored by SUEZ Water as an active employee and elect medical coverage at time of your retirement,and ■ Retire from the company and begin receiving immediate payment of pension benefits under a SUEZ Water pension plan at the time of your retirement. If you retired on or after January 1,2005,you are eligible for retiree medical coverage under the Plan if you: ■ Were age 55 with 10 years of service at your date of retirement,you will have a one-time opportunity to enroll when you reach age 60, or at any time thereafter as long as you were eligible to participate in the SUEZ Water Medical Plan as an active employee , or ■ Were age 60 with 10 years of service at your date of retirement, or ■ Were age 65 with 5 years of service at your date of retirement. Your Dependents You may elect medical coverage for your dependents,provided they are eligible at the time of your retirement.Your eligible dependents include: ■ Your spouse,and ■ Your unmarried, dependent children until the end of the calendar year in which they reach age 26. You also may elect coverage for your unmarried dependent children of any age who are mentally or physically disabled and primarily depend on you for financial support. Three Coverage Levels You may choose from three different levels of coverage: ■ Single Coverage—provides coverage for you only, and ■ Single plus One(s) Coverage—provides coverage for you and an eligible dependent, and ■ Family Coverage—provides coverage for you and your eligible dependents Please note,you may not add any new dependents to your coverage after retirement. If your dependents are eligible for medical coverage as SUEZ Water employees, certain other rules may apply. If you or your surviving spouse after your death remarries,the new spouse cannot be covered under the Plan. If you die, coverage may be continued for your surviving spouse and eligible dependent children. Please see When Dependents'Coverage Ends for more information. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 9 of 37 When Coverage Begins Retiree medical coverage for you and your eligible dependents begins on the day you retire. You must complete and return an enrollment form to the Employee Benefits Department of SUEZ Water before your retirement date to: ■ Indicate the coverage level you want(single, or single plus one, or family). ■ Authorize the company to make deductions from your monthly pension benefit to pay your contributions for Plan coverage. You may waive coverage for yourself or your dependents at this time. If you decline coverage at retirement,you may not re-elect coverage at a later date.If you waive medical coverage for yourself,you may not continue coverage for your dependents. How to Enroll in Medicare When you reach age 65,you are eligible for Medicare coverage. It's your responsibility to apply for this coverage. For an application and more information,please contact Social Security at 1-800-772- 1213.You must elect Medicare Part B. The Plan determines benefits under the assumption that you and your eligible spouse)are covered bX Medicare after age 65.Therefore, it's important that you apply for Medicare coverage as soon as you are eligible. Employees age 65 and older are eligible for the PPO Plan only. Cost of Coverage You and SUEZ Water share the cost of medical coverage for you and your eligible dependents. The amount you contribute depends on the coverage level you choose and the company's overall cost for retiree medical coverage. Contact the Benefits Department of SUEZ Water for your current contribution rates. Your cost is deducted automatically from your monthly pension benefit payments. SUEZ Water expects and intends to continue the Retiree Medical and Life Insurance Benefits Program,but reserves the right to end or change the Plan, in whole or in part, at any time and for any reason. Any decision to terminate or amend the Plan may be due to changes in federal or state laws governing welfare benefits,the requirements of the Internal Revenue Service,ERISA, or any other reason. A program change may transfer Plan assets and liabilities to another plan or split the current Plan into two or more parts. If the Plan is terminated,you will not receive any further benefit under the Plan-other than payment of benefit for losses or expenses incurred before the Plan was terminated. Your Cost for Medicare Your cost for Medicare coverage is separate. Medicare Part A(for hospital expenses)is free to you. However,you must pay a monthly premium for Medicare Part B coverage. Please contact your local Social Security Administration office for more information at 1-800-772-1213. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 10 of 37 How the Plan Works Your retiree benefits are provided under the Plan. The Plan provides you and your family with important protection against the financial hardship that can accompany illness or injury. The Plan has been designed to reimburse a portion of your eligible medical expenses while covered under the Plan. If you or one of your eligible dependents are eligible for Medicare,the Plan provides supplemental benefits. (See Coordination with Medicare.) Your Retiree Medical Coverage Options To help you select the right coverage for you and your family,the Retiree Medical Program lets you choose from two medical options depending on where you live.Your options may include: ■ Point of Service(POS)Plan, if eligible and if available in your area, ■ The Preferred Provider Organization(PPO)Plan, The POS and PPO Plans are currently administered by Horizon Blue Cross Blue Shield(BCBS)New Jersey. Comparing Your Medical Options You are responsible for choosing a medical option that is right for you and your family. Making that decision takes careful consideration. The following chart will help you evaluate the POS and PPO Plan options through a side-by-side comparison of the following categories: ■ Choice of provider, ■ Cost, ■ Convenience,and ■ Coverage. As with any medical coverage,you have the final responsibility to assess the quality of care and service you receive and to make your coverage decisions accordingly. Please evaluate how each option will meet your personal needs. For the POS as well as PPO providers in the PPO Plan,Horizon BCBSNJ has selected the group of healthcare professionals and facilities for its network. These doctors and hospitals are independent contractors affiliated with Horizon BCBSNJ and have no contract with SUEZ Water. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 11 of 37 POS Plan PPO Plan Choice of Provider Questions to ask: For doctor's office,hospital and major For doctor's office,hospital and major • Do you have an medical care:Your choice of provider. medical care:Your choice of provider. established relationship However,each time you need care,you However,each time you need care,you with your doctor? have a choice:You can go to an in- have a choice:You can go to an in- • How important is the network provider or you can go to a network provider or you can go to an ability to choose your doctor outside the network.You receive out-of-network provider.In-network providers(doctors, higher benefits when you use in-network providers charge less for their services specialists, hospitals, and providers. because they have negotiated pharmacies)? discounted fees with the insurance • Is your current doctor a For mental health/substance abuse and a company.The plan will reimburse you member of the POS Plan prescription drug benefits:You receive at the same level whether or not you use network? higher benefits when you use an in-network provider,but you may • Are you interested in participating providers. save money when you use an in- having one doctor who network provider. will get to know you and coordinate all your care? Cost To evaluate your cost, You pay less toward the cost of treatment You pay a percentage of the reasonable consider your payroll when you receive care from an in and customary charges after you pay contribution plus your out-of- network provider.If you use an out-of- an annual deductible.If you use a non- pocket costs for care network provider,you pay more out of PPO provider,you may pay more out of (deductibles,copayments, your own pocket because you must pay a your own pocket because PPO coinsurance,and out-of- deductible and a higher share of costs. providers charge a discounted fee for pocket maximums). their services. Questions to ask: • Are you willing to pay more in out-of-pocket costs so that you may use the provider of your choice? • Can you adequately budget for deductible and coinsurance amounts? Convenience Questions to ask: When you use in-network providers,you When you use in-network providers, • Do you have to file claim generally do not need to file a claim you generally do not need to file a claim forms to be reimbursed form.If you use an out-of-network form.If you use an out-of-network for eligible expenses? provider,however,you must file a claim provider,however,you must file a • Do you have to pre-certify form for eligible expenses each time you claim form for eligible expenses each your hospital admissions? receive care. time you receive care. In-network:Your provider takes care of In-network:Your provider takes care of your hospital pre-certification. your hospital pre-certification. Out-of-network:You,your doctor,or a Out-of-network:You,your doctor,or a family member must call to pre-certify family member must call to pre-certify all hos ital admissions. all hospital admissions. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 12 of 37 POS Plan PPO Plan Coverage In-Network Out-of-Network Following are important coverage features and how each option pays for them. • Annual Deductible None $400/person $200/person $1,200/family $600/family • Annual Out-of-Pocket $750/person $2,650/person $2,000/person Maximum* $1,500/family $5,700/family $4,000/family • Office Visit Plan pays 100%after Plan pays 70%after your Plan pays 80%after your you pay a$15 deductible deductible copayment per office visit. • Hospital** Plan pays 90%after you Plan pays 70%after your Plan pays 80%after your pay a$100 copayment deductible deductible per admission.Plan pays 100%of physician and surgeon fees. • Emergency Care++ Plan pays 100%after Plan pays 100%after you Plan pays 80%after your you pay a$50 pay a$50 copayment. deductible. There is also a copayment. *** $50 copayment per visit. • Lifetime Maximum $1,000,000 per person $1,000,000 per person $1,000,000 per person • Preferred Pharmacy:Plan pays 80%for generic prescriptions,70%for brand • Prescription Drugs prescriptions after you pay a$50 annual deductible.You pay 20%of a - Short-term discounted price for generic prescriptions and 30%of a discounted price for (30 day supply) brand prescriptions. • Non-Preferred Pharmacy:Plan pays 60%of retail price after you pay a$50 deductible.You pay the remaining 40%plus the difference between the preferred pharmacy discounted price and the non-preferred pharmacy retail price. - Long-term • Mail Order Service: The Mail Order Service is mandatory for long-term (90 day supply) (maintenance)prescriptions.Plan pays 80%for generic prescriptions,70%for brand prescriptions.You pay 20%of a discounted price for generic prescriptions and 30%of a discounted price for brand prescriptions for up to a 90-daysupply.No deductible applies. + Benefits are based on customary and reasonable charges for eligible expenses. ++ Emergencies are defined as injuries and illnesses that are life threatening or require immediate medical attention. * Once you reach your out-of-pocket maximum,the POS Plan and the PPO Plan pay 100%of the customary and reasonable charge for eligible expenses for the rest of that year.Your annual out-of-pocket maximum under the POS Plan option does not include your annual out-of-network deductible,copayment amounts,or amounts that exceed customary and reasonable charges.Your annual out-of-pocket maximum under the PPO Plan includes your deductible but does not include those amounts that exceed customary and reasonable charges. ** All hospital stays must be pre-certified,or your benefits will be reduced. *** The$50 emergency room copayment is waived if you are later admitted to the hospital.However,you then must pay a $100 hospital admission copayment. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 13 of 37 BCBS POS Plan For those eligible Retirees,the POS Plan offers the cost savings of a network program like a Health Maintenance Organization,with the freedom to use any doctor you choose at any time. This option is currently administered by Horizon Blue Cross Blue Shield New Jersey. In order to be eligible for the POS Plan Retirees must be under 65 years of age and live in a network area. Under the POS Plan you choose the type of coverage you want at the time you need care. You can use physicians and hospitals that are part of the Horizon BCBSNJ network(called in-network providers) and pay less for your care, or you can use providers outside the network and pay more for your care. How the POS Plan Works When you or a covered family member needs medical care,you have a choice: use a doctor inside the network or use a doctor outside the network: ■ When your in-network provider coordinates your medical care,you get higher benefits—in most cases, 100%of eligible expenses after a copayment. What's more,there are generally no deductibles to pay before the plan starts paying benefits, and no claim forms to complete. ■ If you use a doctor outside the network,your care is still covered,but you get lower benefits— and you must pay a$400 per person annual deductible($1,200 per family maximum) and file a claim before the plan pays benefits. In general,when you use an out-of-network provider,the plan pays 70%of eligible expenses, and you pay the remaining 30%after the deductible is met. The family deductible is met when three covered family members each meet their individual deductibles. Please note that your deductible applies for the full calendar year. Therefore, only expenses incurred between January 1 and December 31 apply toward your annual deductible. Expenses incurred in the prior year will not apply. The option also includes an annual out-of-pocket maximum. This is the maximum amount you must pay out of your own pocket each year in addition to deductible and copayment amounts. It is a limit that helps protect you against high medical costs each year. Once you reach your out-of-pocket maximum,the plan pays 100%of the customary and reasonable cost of most eligible expenses for the rest of the year. The POS Option If you use providers in the network: ■ There are no claims to file, ■ You generally pay no deductibles, and ■ You pay only a copayment at the time of an office visit and towards hospital stays. If you decide to use providers outside the network: ■ You pay an annual deductible before the plan pays benefits, and ■ You pay your provider the full cost of charges up front, file a claim, and wait for reimbursement. Any Questions? If you have a question about the doctors or hospitals in Horizon BCBSNJ's network,please contact Horizon BCBSNJ's Customer Service at the number listed on your Horizon BCBSNJ ID card(800-355- 2583 (BLUE))or online at www.horizonblue.com/nationalaccounts. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 14 of 37 The out-of-pocket maximum varies,based on whether you use in-network or out-of-network providers, as follows: ■ The annual in-network out-of-pocket maximum is $750 per person or$1,500 per family,plus any copayment amounts. ■ The annual out-of-network out-of-pocket maximum is $2,650 per person or$5,700 per family, plus any deductible amounts or amounts that exceed reasonable and customary charges. Your in-network out-of-pocket maximum counts toward your out-of-network out-of-pocket maximum, and vice versa. For example, if you incurred$750 in expenses(through in-network or out-of-network providers),you have met your in-network out-of-pocket maximum. However,you still need to incur an additional $1,900 more in expenses to meet your out-of-network out-of-pocket maximum. Your Responsibilities under the POS Plan ■ Use in-network providers for treatment or referrals when you need medical care, so you can get the higher in-network benefits. ■ Call for hospital pre-certification when you use an out-of-network provider. (Your in-network provider will handle your pre-certification when you receive in-network care.) ■ File a claim form when you use an out-of-network provider. (Your in-network provider will handle this for you when you receive in-network care. Please note: The POS or PPO Plans are only available to Retirees under age 65.You must contact the Benefits Department prior to your 65th birthday in order to enroll in the SUEZ Water Medicare Supplemental Plan. The SUEZ Water Medicare Supplemental Plan becomes your secondary plan,working in coordination with Medicare.All SUEZ Water Retirees at age 65 must purchase Medicare Part A and B.If you have any questions,please contact the Benefits Department. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 15 of 37 The Preferred Provider Plan (PPO Plan) Under the PPO Plan you can use any doctor and your treatment is eligible for coverage—the level of benefits you receive does not depend on the doctor you use. This option is currently administered by Horizon BCBSNJ. Any Questions? If you have a question about a claim or coverage under the PPO Plan, call Horizon BCBSNJ at the number located on the back of your ID card. You must first pay an annual deductible before you receive benefits. Your annual deductible is $200 per person and$600 per family. Once you meet your annual deductible,the plan pays 80% of most eligible expenses. You pay the remaining 20%, called your coinsurance. When your deductible and coinsurance amounts reach the annual medical out-of-pocket maximum of$2,000 per person(or $4,000 per family),the plan pays 100%of eligible expenses for the balance of the calendar year. The family deductible is met when three covered family members each meet their individual deductibles. Your deductible applies for the full calendar year. Therefore,only eligible expenses incurred between January 1 and December 31 apply toward your deductible. Expenses incurred in the prior year will not apply. Important: If you live in an area with a Preferred Provider Organization(PPO),you and your family can use physicians and hospitals that are part of the Horizon BCBSNJ network(called PPO providers). When you do,you'll usually pay less and you won't have to file a claim form. You can choose to use PPO providers,non-PPO providers or a combination of both at any time, and your eligible expense will be covered. For more information about the PPO, see Important Information About the Preferred Provider Organization. Your ID Card Your PPO Plan ID card will also identify you as eligible for prescription drug benefits and, if you live within a PPO area,will identify you as an eligible PPO network user.Use it when you go to any healthcare provider, such as a doctor,hospital, lab or pharmacy. Showing your ID card to a PPO provider is important because it ensures you'll be charged the correct amount,which will save you money. Your Responsibilities under the PPO Plan • Call for hospital pre-certification each time you are admitted to the hospital or if your hospital stay is extended. • Consider using a PPO provider so you can save money and avoid having to file claims. • If you go outside the PPO network, file a claim form each time you receive care. Important Information about the Preferred Provider Organization The PPO is a select group—called a network—of contracted doctors,hospitals and other healthcare professionals. These network providers offer quality medical care at a lower cost to you. With the PPO you still pay an annual deductible and 20%of eligible expenses whether you use a PPO doctor or non-PPO doctor.Benefits do not change. However,the select group of network doctors and hospitals charge a negotiated fee. That means you pay 20%of a lower charge. Your out-of-pocket costs are less when you use PPO providers. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 16 of 37 Here is an example: One Day Hospital Stay— One Day Hospital Stay— Outside the PPO Network Inside the PPO Network Hospital Bill $1,000 $1,000 PPO Discount $0 $300 Remainder to be paid $1,000 $700 Your Deductible $200 $200 Remainder after deductible $800 $500 The Plan's 80% share $640 $400 Your 20% share $160 $100 Your savings $0 $60 This is just an example for one person's claim—it doesn't show the family deductible. Your savings will vary based on the amount of your doctor or hospital bill and Horizon BCBSNJ's contract with providers. But no matter the amount of your bill,you will usually receive some discount on the total cost when you use PPO doctors. No Claim Forms In-Network Another advantage of using PPO providers is that you won't have to file a claim and wait for payment from the insurance company. Instead,when you go to a PPO provider you just show your ID card and the doctor or hospital handles the claim forms. Horizon BCBSNJ pays your doctor or the hospital. Then,your doctor or hospital bills you for the balance—your deductible, if you haven't yet met it, and your 20% share after plan's 80% share. PPO Advantages • Discounted costs, • No claim forms—PPO providers will file claims on behalf of participants, • A single 800#customer service line to help you with questions about your benefits, a claim, a provider's bill or help with locating an in-network provider. This number is located on the back of your ID card, and • Access to carefully screened and evaluated medical professionals. Freedom of Choice It is important to remember that you and your covered dependents may still use any licensed doctor or hospital you wish. Your eligible charges will still be covered at 80% after you pay the deductible. But the non-PPO provider charges will not be discounted. How to Use the PPO Visit Horizon BCBSNJ's website and view a directory of PPO providers and check if your current doctor is in the PPO network.Also,mark the names of other doctors and hospitals you and other family members want to use. Then you can use these providers when you need healthcare services. Remember, each time you need care,you choose the doctor you want to see. When you make an appointment with a PPO provider,let the doctor's office know that you are covered under the Horizon BCBSNJ PPO.At the doctor's office or hospital, show your ID card. By doing so, you ensure you'll be charged the correct amount for the visit, and you won't have to file a claim. This is because the doctor or hospital will take care or filing the claims for you. The following chart shows your options: VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 17 of 37 When You Need Medical Care Go to an in-network provider Go to an out-of-network provider Receive Care From: Receive Care From: • PPO Doctor • Any doctor, specialist,hospital or provider • PPO Specialist outside the PPO network. • PPO Hospital • Other PPO providers(Lab) Pay: Pay: • Annual deductible • Annual deductible • 20%of the lower Horizon BCBSNJ contract • The provider's normal fee. amount, so you pay less out of pocket. • Submit claim for 80%reimbursement. Important Features under the POS Plan and the PPO Plan If you elect coverage under the POS Plan or the Don't Forget to Call! PPO Plan,the following features apply to you: If you or your dependent(s)need to be ■ Hospital pre-certification, hospitalized,you, a family member or your ■ Prescription drug program, and physician must call for pre-authorization. ■ Mental health, alcohol and substance abuse benefits. If you do not call to pre-certify,your Hospital Pre-Certification benefits will be reduced. If you or a covered dependent is scheduled to be admitted to the hospital for any reason,you or your doctor must call Horizon BCBSNJ to have your stay pre- certified. You must also call if you need to have your hospital stay extended. If you elect coverage under the PPO Plan or use an out-of-network provider under the POS Plan,you must call to get authorization. However, if you elect coverage under the POS Plan option and coordinate your care though an in-network provider,he or she will obtain this authorization for you. If possible,you,your doctor or a relative should try to call at least five days before you are scheduled to be admitted. Generally, for emergency admissions,you should seek pre-certification within 48 hours after admission or as soon as possible on the next business day after admission. If you don't call to have your hospital stay pre-certified,you pay a penalty equal to 20% of eligible expenses(up to a maximum penalty of$500).This penalty will not count toward your out-of-pocket maximum. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 18 of 37 The Prescription Drug Program Prescription drug benefits are provided through Medco. There are three methods of obtaining prescription drugs: ■ Short-term prescriptions—preferred pharmacy:After you meet an annual deductible of$50 per person($150 per family),the program pays 80%of a discounted price for generic prescriptions and 70%of a discounted price for brand prescriptions. What's more,you don't have to file any claim forms. Simply show your pharmacist your ID card and he or she will tell you how much you need to pay. ■ Short-term prescriptions—non preferred pharmacy: If you do not use a preferred pharmacy for a short-term prescription,you're still covered,but you must pay the full retail price for the medication you need. Then,file a claim form for reimbursement.You will be reimbursed for 60%of the retail price after you have satisfied your annual deductible($50 per person, $150 per family). You pay the remaining 40%,plus the difference between discounted price and full retail price. ■ Long-term prescriptions—by mail: The Mail Away program is mandatory for those Retirees on a lone-term(maintenance)prescription,You can receive up to a 90-day supply of maintenance medication, delivered directly to your home. When you use the mail service feature, you pay no deductible and just 20% of the discounted price for generic and 30%of the discounted price for brand prescriptions. Why it Makes Sense to Use a Preferred Pharmacy Here is an example of how short-term prescriptions are covered after you have met your annual deductible. For preferred pharmacy prescription... For non-preferred pharmacy prescriptions... $100 (discounted price of prescription) $120(full retail price of prescription) -$80 (the program's share)($100 x 80%) -$72 (the program's share) ($120 x 60%) $20 (your share) $48 (your share)($120 x 40%) +$20(difference between discounted and retail price)($120-$100) $68(your total out-of-pocket cost) Short-term prescriptions(up to 30 days) are for drugs that you need immediately to treat a condition, such as an accidental injury, an infection, or a virus like the flu. Long-term prescriptions(up to 90 days) are for maintenance medication you take on an ongoing basis for a chronic condition, such as diabetes or hypertension VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 19 of 37 Under the prescription drug program, your pharmacist will fill your prescription with lower cost, equally effective generic drugs if they're available and if your doctor allows it. How the Prescription Drug Program Works If You Need Drugs for a Short Term Treatment If You Need Drugs on an (up to a 30-day supply)... Ongoing Basis (up to a 90-day supply)... Go to a preferred pharmacy. Go to a non-preferred Purchase prescriptions through the pharmacy. mail away program. No claim forms. Pay the full cost up front and Pay 20% of a discounted price for file a claim for reimbursement. generic prescriptions, 30%for brand prescriptions—no deductible needs to be met. After you meet a$50 annual After you meet a$50 annual deductible,pay 20%of a deductible,pay 40%of retail discounted price for generic price(which may be higher prescriptions, 30%of a than the preferred pharmacy's discounted price for brand discount)plus the difference prescriptions. between the discounted price and full retail price. Your Mental Health,Alcohol& Substance Abuse Benefits The mental health, alcohol and substance abuse benefits you receive depend on the medical option you choose. When you need care, call Magellan Behavioral Health at the number listed on your ID card, which is 800-626-2212. The POS Plan The PPO Plan** In-Network Out-of-Network** Mental Health/ Substance Abuse Inpatient Facility Charges:Plan Plan pays 70%after your Plan pays 80%(if you use an pays 90%for up to 30 days deductible. approved provider)and 50%(if per year after you pay a you use a non-approved provider) $100 copayment per after your deductible. hospital admission. Professional Charges:Plan pays 100%. Outpatient Plan pays 100%after$15 Plan pays 70%after your Plan pays 80%(if you use an copayment per visit deductible(combined in- approved provider)and 50%(if (combined in-network/out- network/out-of-network you use a non-approved provider) of-network maximum of maximum of 60 visits per after your deductible. 60 visits per year) year) Outpatient Max: 54 visits per year Lifetime Maximum N/A N/A Inpatient:225 days Outpatient: 154 visits * All hospital stays must be pre-certified, or your benefits will be reduced. **Benefits are based on customary and reasonable char es or eligible expenses. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 20 of 37 What is Covered The following section outlines eligible expenses under the POS Plan and PPO Plan and how they are paid. Important: All POS Plan out-of-network benefits and PPO Plan benefits are paid after you meet your annual deductible. Benefits are based on reasonable and customary charges for eligible expenses. What's Covered The Plan Pays... POS Plan PPO Plan In-Network Out-of-Network Hospital Services Facility Charges—Semi-private Room&Board, 90%after$100 copay 70%after annual 80%after annual Operating&Recovery Room,Lab&X-Ray/Imaging, per admission deductible deductible Anesthesia,Drugs,Medications,Hemodialysis, Radiotherapy,Chemotherapy,Supplies(including Durable Medical Equipment used while confined) Professional Services—Surgeon/Co-Surgeon, 100% 70% 80% Anesthesiologist,Lab&X-ray/Imaging Interpretation, Hemodialysis,Radiotherapy,Chemotherapy, Rehabilitation Therapy Physician Visits—Physician Visits&Consultations 100%after$15 copay 70% 80% per visit* Maternity Services—Inpatient Hospital Facility 90%after$100 copay 70% 80% per admission Physician&Surgeon Newborn—Delivery and 100% 70% 80% Prenatal and Postnatal Exam Outpatient Services Preventive Services—Routine Physicals,Well Child 100%after$15 copay 70% 80% Care,Routine Immunizations&Injections,Vision& per visit Hearing Screening Other Services—Adult Medical Care,Child Medical 100%after$15 copay 70% 80% Care,Allergy Treatment per visit OB/GYN Office Visits—Annual Well-Woman Exam 100%after$15 copay 70% 80% per visit Other OB/GYN Visits 100%after$15 copay 70% 80`Yo per visit Mammograms 100%(provided you use 70% 80% an in-network lab) Specialty Physician Services—Office Visits,Referral 100%after$15 copay 70% 80% Physician Services,Second Surgical Opinions,Allergy per visit Testing&Treatment VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 21 of 37 POS Plan POS Plan PPO Plan What's Covered In-Network Out-of-Network Surgery Performed in Physician's Office 100% 70% 80% Outpatient Surgical—Facility Charges—Operating 100% 70% 80% &Recovery Room,Lab&X-Ray/Imaging Anesthesia,Drugs,Medications,Hemodialysis, Outpatient Surgical—Professional Services— 100% 70% 80% Surgeon/Co-Surgeon,Anesthesiologist,Recovery Room,Lab&X-ray/Imaging Interpretation, Hemodialysis,Radiotherapy,Chemotherapy, Rehabilitation Therapy Independent Lab,X-ray&Imaging Services— 100% 70% 80% Doctor's Office,Dedicated Lab&X-ray Facility, Hospital Outpatient Outpatient Rehabilitation—Short Term 100%after$15 copay 70%(combined in- 80% Rehabilitation including Chiropractic,Physical per visit(combined in- network/out of Therapy,Speech Therapy(if medically necessary) network/out-of network network maximum of maximum of 60 60 consecutive days consecutive days per per condition) condition) Durable Medical Equipment and External 100%(combined in- 70%(combined in- 80% Prosthetic Appliances(other than Inpatient, network/out-of-network network/out-of- Outpatient Surgical or Home Health Care) annual maximum of network annual $10,000) maximum of$10,000) Emergency Care(Hospital Emergency Room) 100%after$50 copay 100%after$50 copay 80%after$50 copay per visit(waived if per visit per visit admitted,but subject to $100 hospital copay) Doctor's Office 100%after$15 copay 70%after deductible 80% per visit Urgent Care Facility 100%after$50 copay 100%after$50 copay 80% per visit Ambulance 100% 100% 80% Hospice Care • Inpatient 90%after$100 copay 70% 80% • Outpatient 100% 70% 80% Home Health Care(including durable medical 100%(combined in- 70%(combined in- 80%(maximum of equipment used by a home health care professional) network/out-of-network network/out-of- 100 visits per year) maximum of 100 visits network maximum of per year) 100 visits per year) Skilled Nursing Facilities 90%after$100 copay 70%(combined in- 80% per admission(combined network/out-of- in-network/out-of- network maximum of network maximum of 60 60 days per year) days per year) VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 22 of 37 POS Plan POS Plan PPO Plan What's Covered In-Network Out-of-Network Inpatient Rehabilitation Facilities 90%after$100 copay per 70%(combined in- 80% admission(combined in- network/out-of- network/out-of-network network maximum of maximum of 60 days per 60 days per year) year) Family Planning Office visit: (other than Infertility Treatment) 100%after$15 copay per 70% 80% visit Infertility Treatment including drugs(other than 100%after$15 copay per 70%(combined in- 80% Invitro Fertilization) visit(combined in- network/out-of- network/out-of-network network lifetime lifetime maximum of maximum of $25,000) $25,000) Invitro Fertilization Not Covered Not Covered Not Covered Infertility Surgery(only to correct a medical condition) • Inpatient or Outpatient—Physician's Charges 100% 70% 80% • Inpatient—Facility Charges 90%after$200 copay per 70% 80% surgery • Outpatient—Facility Charges 100%after$100 copay 70% 80% per surgery Tubal Ligation of Vasectomy: 100% • Inpatient or Outpatient—Physician's Charges 70% 80% • Inpatient—Facility Charges 90%after$200 copay per 70% 80% surgery • Outpatient—Facility Charges 100%after$100 copay 70% 80% per surgery • Although the POS Plan and the PPO Plan cover a wide range of health care services,they do not cover everything.Before incurring any medical charges,be sure to check this list of expenses not covered,or call Horizon BCBSNJ. • All inpatient admissions,home health care and private duty nursing are subject to a$500 penalty if notification is not received. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 23 of 37 What is not Covered The following services are not covered under the POS Plan or the PPO Plan: ■ Cosmetic surgery, except reconstructive surgery incidental to or following surgery resulting from trauma, infections or disease, or,in the case of dependent children only, cosmetic surgery needed because of an abnormal congenital condition that has resulted in a functional defect, ■ Dental services of any kind for,or in connection with,treatment of the teeth or periodontum unless such expenses are due to an injury to sound natural teeth sustained while a person is injured for these benefits, ■ Any injury resulting from, or in the course of, any employment for wage or profit, ■ Any illness or injury for which you can collect Workers' Compensation benefits, ■ Charges made by a hospital owned by or performing services for the US government if the charges are directly related to a sickness or injury connected to military service, ■ Charges for services that are illegal where you reside when the expenses are incurred, ■ Charges that you are not legally required to pay, ■ Services, care or supplies that would be available without a charge if this insurance were not in effect, ■ Charges in excess of customary and reasonable fees, ■ Services that are not medically necessary, ■ Custodial services not intended primarily to treat a specific injury or sickness, or any education or training, ■ Expenses incurred by you or a dependent that are covered under a public program(other than Medicaid), ■ Experimental or investigation procedures,treatments,drugs and substances. The Claims Administrator has the sole authority to determine if any proposed treatment is experimental and if any drug is experimental, ■ Long Term Care expenses, ■ Surgical charges that exceed the maximum(for out-of-network care under the BCBS (POS)Plan or under the PPO Plan,when two or more surgical procedures are performed at one time,the maximum payable is the cost of the most expensive procedure and one-half of the amount payable for all other procedures), ■ Charges made by an assistant surgeon in excess of 20%of the surgeon's allowable charge (before reductions due to coinsurance and deductible amounts), ■ Speech therapy that is not restorative in nature, ■ Transsexual surgery, including hormonal therapy, ■ Care from a covered provider who is a family member or yours or your dependents', ■ Any expenses for which mandatory automobile no-fault insurance benefits are recovered or recoverable, ■ Any expenses for which another party is responsible as a result of having caused the injury or sickness. If you incur a covered expense for which another party is liable,Horizon BCBSNJ has the legal right to recover benefits paid to you at the time the third party's liability is determined and satisfied whether by settlement,judgement, arbitration or award, ■ Expenses relating to a failure to comply with the requirements of the Program or another medical or dental plan covering you or your dependents as your primary coverage, ■ Services provided by or charges reimbursable under any plan or program established according to the laws or regulations of any government. The words"plan"and"program"include but are not limited to,Medicare,Medicaid and"no-fault"auto insurance in states where such laws exist, ■ Services for which there is no charge to the covered person, ■ Services not performed or recommended by a licensed healthcare provider practicing within the scope of his or her profession except as provided by state law, ■ Expenses incurred prior to the effective date of the individual's coverage under the Medical Benefits Program, VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 24 of 37 ■ Transportation other than local use of an ambulance, ■ Surgical treatment of temporomandibular joint(TMJ)disorders (and all other craniomandibular disorders)or injections other than those made directly into the temporomandibular joint, ■ Expenses resulting from illness or injury caused by an act of war, ■ Nonprescription drugs and supplies, and ■ Artificial Insemination. The following additional medical services are not covered: ■ Hearing aids or examinations and prescription fittings, except for certain exams covered under in-network care under the POS Plan, ■ Routine refractions, eye exercises and surgical treatment for the correction of a refractive error, including radial keratotomy,when eye glasses or contact lenses may be worn, ■ Services not medically necessary for the diagnosis or treatment of disease,injury or pregnancy, ■ Custodial or convalescent care, ■ Any routine physical examinations not required for health reasons,including but not limited to, employment, insurance, government license,court ordered, forensic or custodial evaluations, ■ Routine foot care, including removal of callouses and corns unless medically necessary, ■ Routine physical exams from an out-of-network provider or under the PPO plan, ■ Well-child care from an out-of-network provider or under the PPO Plan, and ■ Services, supplies or equipment related to invitro fertilization. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 25 of 37 Receiving Benefits It is important to keep a careful record of your medical and prescription drug expenses. The instructions below should help you file your claims properly. If you need claim forms,please contact your local Human Resources representative. To receive a reimbursement for your eligible medical expenses you must file a claim form if you: ■ Use an out-of-network provider under the POS Plan, or ■ Use a non-PPO provider under the PPO Plan. You will also need to file claim forms for your eligible out-of-network prescription drug expenses. You generally do not need to file a claim form if you: ■ Use in-network providers under the POS Plan, or ■ Use a PPO provider under the PPO Plan Please note that your claims will not be reimbursed if: • The expense is not considered an eligible expense, • The required documentation is not provided, or The claim form was improperly completed or unsigned. All claims should be sent to the Claims Administrator listed on your claim form. If you fail to follow the established procedures or submit your claim in an untimely manner,your claim may be denied or delayed. If you are covered under another group medical plan, submit your claims to your primary plan first (See If You Have Other Medical Coverage.) Remember,under some options and for some benefits,you will need to pay your annual deductible before you will receive any payments. If possible,use one claim form per person for several visits to the same doctor or provider. This will reduce your paperwork and help the Claims Administrator process your claims more efficiently. Always keep copies of your claim forms and receipts for your records. Please note that each participant who has covered medical expenses must complete and return a claim form at least once a year, along with copies of original receipts,to the Claims Administrator for processing. All claims submitted for payment must include: ■ Your name and Social Security number, and ■ One or more of the following: — Original doctor's bills which show the name of the patient,name and address of your doctor, diagnosis, date(s) and types of treatment and itemized charges; — Nurses' bills which show the name of the patient,place of duty, charges per day,nurse's signature and R.N. license number and a written recommendation from the prescribing doctor; or — Other bills which show the name of the patient,nature of the illness, injury or disability, date(s)and charges. Your pharmacist's bills must show the name of the patient,prescription number, date of purchase, cost and name of the prescribing doctor. Please note that hospitals often submit their bills directly to the Claims Administrator. Be sure to request an itemized copy so that you can review the charges. Also,please keep the following in mind when you file a claim: VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 26 of 37 ■ Canceled checks,balance due statements and paid receipts cannot be used in place of actual bills or itemized statements,and ■ Except for hospital payments, all benefits will be paid to you unless you authorize direct payment to the provider of services by signing the assignment of benefits consent on the claim form. Hospital payments are made directly to the hospital. Any payment made in good faith pursuant to assignment of benefits shall fully discharge the plan and Company to the extent of the payment. All claims for eligible expenses must be submitted for processing no later than March 31 of the year immediately following the year in which the expense was incurred. For example,medical expenses incurred in 2007 must be submitted no later than March 31, 2008. After your claim is processed,you will receive an Explanation of Benefits(EOB) form describing the expenses submitted, any exclusion or deductible and the benefits paid,if any. Coordination with Medicare Your benefits under the Plan will be coordinated with Medicare, as of your Medicare eligibility date (the first day of the month in which you reach age 65). Medicare will be your primary payer. (Please see If You Have Other Medical Coverage.) Please note,if you are enrolled in the POS once you reach age 65 you are no longer eligible for the POS Plan.Please contact the Benefits Department prior to your 65'birthday to enroll in the PPO Plan. Medicare provides insurance coverage for both hospital(Part A)and supplemental medical coverage (physician visits,physical and occupational therapists,diagnostic X-rays,laboratory and other tests) (Part B). Once you are eligible for Medicare,the Plan will pay benefits as if you(or your spouse) are receiving benefits from Medicare—whether or not you have actually enrolled. If you retired before January 1,2005,the PPO Plan will pay your benefits as secondary coverage to Medicare. This means that Medicare will pay your benefits first and then the PPO Plan may pay additional benefits for amounts not covered by Medicare. The Plan will work exactly the same way as it did before you turned 65,with the same deductibles,coinsurance and out-of-pocket maximums. If you retired on or after January 1,2005,the PPO Plan works a bit differently. It acts as a safety net as secondary coverage to Medicare. What this means is that when your medical expenses that are not reimbursed by Medicare total$2,000 for an individual($4,000 for family),the plan will then begin to pay benefits. The Plan will cover your medical expenses at 100% of allowable charges for the remaining portion of the calendar year. Covered services are the same as before(see table on page 19), but you are now reimburse at 100%and the out-of-pocket expenses that Medicare did not pay are considered as your deductible. Prescription drug coverage is the same for all retirees. It is up to you whether or not to enroll in Medicare Part D for prescription drug coverage. The Company will supply annual notices of creditable coverage to help you make your decision as to the value of Medicare Part D for your personal situation. If you enroll in Medicare Part D and have prescription drug coverage under the PPO Plan the rules outlined below in"If You Have Other Medical Coverage"for determining primary and secondary plans will apply in the same manner. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 27 of 37 If You Have Other Medical Coverage If you and/or your dependents are eligible for any other medical coverage—such as Medicare or coverage provided by another employer—your benefits under the Plan will be coordinated with payments you receive from other sources. This ensures that each plan pays its fair share and you receive the benefits to which you're entitled. Under Coordination of Benefits(COB),two or more plans can coordinate benefit payments so that the combined payments of all plans do not exceed the actual expense incurred. One plan is primary and pays its regular benefits. The other plan is secondary and pays the difference in expenses—up to the maximum amount payable under that plan if there had been no COB feature. If the Plan is your secondary payer—for example,if Medicare is your primary payer—it will pay the difference in expenses,up to 100%of the cost of those expenses. Here's How COB Works for Retirees: If you are covered under another plan as an active(non-retired)employee(or as the dependent of an active employee),that plan will pay benefits before a plan covering you as a retired employee(or as the dependent of a retiree). For example, assume your spouse works full-time and receives coverage from his or her employer, and you are covered as a dependent under your spouse's plan and as a retiree under the Plan.When you incur a medical expense,your spouse's plan will be primary and the Plan will be secondary. hi the event that the Plan and your other medical coverage both state that benefits are provided on a secondary basis,the following rules apply: I. If you are covered as a retiree under both plans,the plan you have been covered under the longest will pay benefits first. 2. If you are covered as a retired dependent spouse under your other coverage,the Plan will pay benefits first. Here's How COB Works for Your Covered Dependent Children: If your children are covered by more than one employer-sponsored health plan,the plan covering the parent as an active employee is primary. If both you and your spouse are covered as retirees under both plans,the "birthday rule" determines which plan(yours or your spouse's) is primary for your children. The plan covering the spouse whose birth date(month and day)falls earlier in the year is primary for your children. When you submit bills for children covered by two plans: if... I Then. Your birth date is first in the calendar The Plan is primary; submit your children's bills to the year... Plan first,then to your spouse's plan. Your spouse's birth date is first in the calendar Your spouse's plan is primary; submit your children's year... bills to your spouse's plan first. Expenses not covered under your spouse's plan may be covered by the Plan. You both have the same birth date ... The plan covering the parent for the longer period will pay first. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 28 of 37 If you are divorced or legally separated,the plans pay benefits in this order: 1. The plan of the parent with custody, 2. The plan of the spouse(if any)of the parent with custody, and 3. The plan of the parent without custody. However, if a court assigns responsibility to one parent for paying the child's healthcare expenses (under a Qualified Medical Child Support Order),that parent's plan is primary—regardless of custody or residency.You must provide information to help Horizon BCBSNJ administer this provision. If Your Claim is Denied If your claim for benefits is denied in whole or in part, you will receive written notification from the Claims Administrator within 90 days. The notice will include: ■ The reason for denial with reference to the specific plan provision(s) on which the denial was based, ■ Description of any material necessary to process the claim properly, and the reason(s)why the materials are needed, and ■ An explanation of the claim review procedure. Within 60 days after receiving the denial,you may submit a written request for reconsideration to the Claims Administrator. Documents or records in support of the appeal should accompany any such request. The Claims Administrator will respond within 60 days after receipt of the appeal, explaining the reasons for the decision, and referring to the specific plan provision(s)on which the decision is based. If the Claims Administrator needs a 60-day extension,you will receive a written notice of the extension before the end of the original 60-day period. The Plan Administrator or a designated third party, such as the Claims Administrator,has the authority and responsibility to interpret the provisions of this program and other related plan documents. When Coverage Ends Your Medical Benefits Program coverage ends when: ■ You waive coverage, ■ You stop paying the necessary contributions, ■ The company ends Retiree Medical coverage, or ■ You die. When Dependents' Coverage Ends If you die while covered under the Plan,coverage for your surviving spouse and children may be continued as long as they are eligible and continue to pay the necessary contributions. Your dependents' coverage ends when: ■ You—or your surviving spouse after your death—waives coverage, ■ Your children no longer qualify as eligible dependents, ■ You—or your surviving spouse after your death—stop paying the necessary contributions, VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 29 of 37 ■ Your surviving spouse dies, or ■ The company ends retiree medical coverage. Once coverage ends,you or your family members cannot re-enter the Plan for any reason. If the Plan ends,benefits will be paid for eligible expenses incurred before the Plan's termination date, as long as you properly file a claim. For more information about filing claims, see Receiving Benefits. About COBRA The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)requires that employers like SUEZ Water allow participants and their covered dependents to continue their company sponsored health coverage at their own expense when certain events occur. You may continue coverage through COBRA for up to 18 months(or until you become eligible for Medicare)if the company ends its retiree medical coverage. Your eligible dependents may continue coverage through COBRA for up to 36 months if one of the following events occurs: ■ You and your spouse die, ■ You and your spouse divorce or legally separate,or ■ Your dependents no longer meet the Plan's eligibility requirements. Please note that if the Plan changes,those changes will also apply to extended coverage. To receive extended coverage,you and your dependents are required to make a timely election and make monthly premium payments. If elected, COBRA coverage begins on the day regular group coverage ends. How Long COBRA Coverage May Continue Continued coverage through COBRA will end before the maximum time period is reached if: ■ The cost of coverage is not paid on a timely basis, ■ You or your dependents become covered under another group medical plan which does not exclude or limit the coverage provided to you or your dependents as the result of a pre-existing condition, ■ The company ends its medical coverage for active and retired employees, ■ You become entitled to Medicare, or ■ You or your dependents—previously determined to be disabled under the Social Security Act are determined to no longer be disabled. Cost of COBRA Coverage The cost of extended healthcare coverage through COBRA is 102%of the cost for that healthcare option. This includes the cost to the company plus a 2%administration fee. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 30 of 37 COBRA Notification The company is responsible for notifying you and your dependents of the right to purchase extended coverage whenever the company is aware that you are in a position to take advantage of this option. Obviously,there may be times when the company is not aware of a COBRA situation. If there is a change in your dependent's status because you divorce or separate from your spouse, a child becomes ineligible for coverage, or you need to extend coverage because of a disability,you must inform the company of the particular situation so that your dependents can be notified of their COBRA rights. The company will notify you of your right to purchase COBRA coverage. However,in some cases, like divorce,you must notify the company so that your dependents can purchase COBRA. You must provide this notice in writing within 60 days of the particular situation which results in your dependents'ability to elect continued coverage under COBRA. Your failure to timely notify the company can result in a delay or loss of healthcare benefits to your dependents. You or your dependents have 60 days in which to exercise the right to purchase extended coverage. The 60-day period starts on the date you or your dependents are notified of this right(if later,the date your retiree coverage under the Plan ends). You or your dependents cannot enroll for extended coverage once the 60-day election period has expired. How to Purchase COBRA Coverage You can elect extended coverage through COBRA on a special form which will be sent to you. You are not required to provide evidence of insurability. If you elect extended coverage,you have 45 days from the date of your election to make your first payment. It is recommended,however,that your check accompany your application. Once your extended coverage begins,you will not receive a bill each month and you are required to make timely payments.A payment is considered timely if it is received by the first day of the month for which coverage is being purchased. If payment is not received by the last day of the month for which coverage is being purchased,coverage will be terminated, effective as of the first day of that month. For example,a"timely" payment for the month of March should be received by March 1. If payment is not received by March 31,your coverage will end as of that March 1. You will not receive payment for medical expenses incurred on or after March 1. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 31 of 37 Section Two: Your Retiree Life Insurance Benefits Who Is Eligible You are eligible for retiree life insurance coverage if you: ■ Were covered under a life insurance plan sponsored by SUEZ Water as an active employee, and ■ Retire from the company and begin receiving immediate payment of pension benefits under a SUEZ Water Pension Plan at the time of your retirement. When Coverage Begins Retiree life insurance coverage begins automatically on the day following your last day worked. However,you must complete and return a beneficiary designation form to the Human Resources Benefits Department before your retirement date. Please note that any reduction in your coverage level due to retirement will take effect on your retirement date. Cost of Coverage SUEZ Water pays the full cost of your retiree life insurance coverage. How Your Coverage Works Your beneficiary is paid an amount equal to your life insurance coverage if you should die while you are covered. You may be eligible to convert the amount of your life insurance that was lost due to the reduction at retirement. Please see the Converting Your Life Insurance Coverage to an Individual Policy for more information. What's Not Covered You will not receive benefits if your death is the result o£ ■ The act of committing or attempting to commit a felony, ■ Any war or act of war, declared or undeclared, or ■ Full-time active duty in any armed forces. Receiving Benefits Life insurance benefits generally are paid in a lump sum to your beneficiary. For information about filing a claim,please see Filing a Claim below. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 32 of 37 Filing a Claim To file a claim,your beneficiary should contact the Human Resources Benefits Department within 30 days of your death to request the appropriate forms. He or she must complete and return these forms to the Human Resources Benefits Department, along with written proof of your death,within 90 days of the event. The Benefits Department will work with your beneficiary and the insurance company to file the forms. The insurance company determines whether or not to pay benefits. If a Claim Is Denied If a claim for benefits is denied in whole or in part,your beneficiary will receive written notification from the Claims Administrator within 90 days. The notice will include: ■ The reason for denial,with reference to the specific plan provision(s)on which the denial was based, ■ Description of any material necessary to process the claim properly and the reason(s)why the materials are needed, and ■ An explanation of the claim review procedure. Within 60 days after receiving the denial,your beneficiary may submit a written request for reconsideration to the Claims Administrator. Documents or records in support of the appeal should accompany any such request. The Claims Administrator will respond within 60 days—or 120 days under special circumstances— after receipt of the appeal,explaining the reasons for the decision, and referring to the specific plan provision(s)on which the decision is based. The Plan Administrator, or a designated third party, such as the Claims Administrator or plan insurer, has the authority and responsibility to interpret the provisions of this plan and other related plan documents. Choosing Your Beneficiary When you retire,you may wish to update your beneficiary. You may choose anyone you want as a beneficiary and you may change your selection any time. In addition,you may name more than one beneficiary. If you do,you must indicate the percentage of benefit that you wish each person to receive. If you do not indicate how you want your benefit divided, it is shared equally among all your beneficiaries. In any case,the total payable to all beneficiaries must equal 100%. If you do not select a beneficiary, or if there is no living beneficiary,your benefits are paid—at the insurance company's option—to your spouse, child or children,parents,brothers and sisters,or your estate. If you name a minor as your beneficiary,he or she may not be able to receive payment. The appropriate form for naming and changing your beneficiary(ies) is available from the Human Resources Benefits Department. Please contact them for this form or if you have any questions. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 33 of 37 When Your Coverage Ends Your retiree life insurance coverage ends on the earliest of the following dates: ■ The company stops paying the premium, ■ The company ends retiree life insurance coverage, or ■ You die. In some cases,you may convert your life insurance to an individual policy when your coverage ends or is reduced. Please see the following section, Converting Your Life Insurance Coverage to an Individual Policy, for more information. Converting Your Life Insurance Coverage to an Individual Policy If your life insurance coverage ends or is reduced because of retirement,you may convert your coverage to an individual policy. You can convert up to the amount you were previously insured for, or the difference between your original benefit and the reduced benefit.You will not have to provide evidence of good health. The converted policy takes effect on the 32nd day after the date your coverage is reduced or ends. If you are eligible to convert to an individual policy,you need to apply and pay the first premium within 31 days of the date your group coverage ends or is reduced. The benefits section of Human Resources will provide you with a conversion form when you become eligible. If you die during the 31 days of your conversion period,your beneficiary receives the full benefit that you could have converted. Assigning Ownership of Your Insurance Benefits You have the right to assign your life insurance benefits to someone else. This person is called the assignee. If you assign benefits,your assignee becomes the owner of your benefit. All rights belong to the assignee. Therefore,you cannot change your beneficiary, cancel or reduce your coverage, convert your coverage to an individual policy, or,revoke the assignment. You should contact Benefits Department for more information about assignment. In addition,you may want to seek legal advice before taking this step. Using Insurance Benefits as Payments Your life insurance benefits cannot be used as collateral to borrow money. Creditors cannot take these benefits as payment for any debt you owe until after you(or your beneficiary)receive the money. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 34 of 37 Section Three: Important Administrative Information This section of the booklet includes administrative information as well as material specified by the Employee Retirement Income Security Act of 1974(ERISA). ERISA is a body of law governing certain employee benefits.Under ERISA,you are entitled to receive a clear and accurate description of your benefits. Therefore,the information in this section compliments the material in other sections so that together they provide a complete summary plan description as defined by ERISA. Plan Sponsor Suez 461 From Road, Suite 400 Paramus NJ 07652 201-767-9300 Plan Type Welfare plan providing healthcare benefits Plan Name SUEZ Water Medical Benefits Program Plan Number 502 Plan Year January 1 through December 31 Employer Identification Number 22-2441477 Plan Administrator Suez 461 From Road, Suite 400 Paramus NJ 07652 201-767-9300 Claims Administrator for the POS and PPO Plans Horizon Blue Cross Blue Shield of New Jersey P.O. Box 1219 Newark,NJ 07101-1219 The Claims Administrator does not guarantee the benefits under the plan. Claims Administrator-Life Insurance ReliaStar P.O. Box 1548 Minneapolis,MN 55440 Agent for Service of Legal Process Suez 461 From Road, Suite 400 Paramus NJ 07652 201-767-9300 VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 35 of 37 Plan Funding The program is self-insured. Benefits are funded directly by the company. Plan Termination and Amendment SUEZ Water Resources Inc. expects and intends to continue the Medical Benefits Program,but reserves the right to end,amend or change the plan, in whole or in part,at any time and for any reason unless any collective bargaining agreement currently in effect states otherwise. Plan termination and amendments will be in writing signed by a Company Officer. A change may involve the transfer of assets and debts to another plan or split the current plan into two or more parts. If the plan is terminated,you will not receive any further benefit under the plan—other than payment of benefit for losses or expenses incurred before the program was terminated. Your Legal Rights As a participant in the SUEZ Water Medical Benefits Program,you are entitled to certain rights and protection under the Employee Retirement Income Security Act of 1974(ERISA). ERISA allows program participants to: ■ Examine,without charge at the Plan Administrator's office and at major locations, all plan documents,including insurance contracts, collective bargaining agreements and copies of all documents filed by the program with the US Department of Labor such as detailed annual reports and plan descriptions. ■ Obtain copies of all plan documents and other plan information upon written request to the Plan Administrator. The Plan Administrator may charge a reasonable fee for the copies. ■ Receive a summary of the plan's annual financial report. You have the right to expect fiduciaries—the people who are responsible for the management of the program-to act prudently and in the best interest of you and other program participants. Another ERISA-guaranteed right states that no one—including your employer,your union, or any other person—may fire you or otherwise discriminate against you in any way to prevent you from obtaining a program benefit or exercising your rights under ERISA. If your claim for a program benefit is denied in whole or in part,you must receive a written explanation of the reason for the denial. You have a right to have the Plan Administrator review and reconsider your benefit claim. Because the law protects your rights under ERISA,you can also file suit if the need ever arises.For example, if you request materials from the plan and do not receive them within 30 days,you may file suit in a federal court. In such a case the court may require the Plan Administrator to provide the materials and pay a fine of up to $100 a day until you receive the materials unless the materials were not sent because of reasons beyond the control of the Plan Administrator. You may also file suit in a state or federal court if you have a claim for benefits which are denied or ignored in whole or in part. You also can seek assistance from the U.S. Department of Labor or file suit in federal court if you believe a fiduciary has misused program funds or your rights under the law have been interfered with. The court will decide who should pay court costs and legal fees. If you are successful,the court may order the person you have sued to pay the costs and fees. If you lose—because, for example,the court finds your claim frivolous—you may be ordered to pay all these costs and fees on your own. VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 36 of 37 If you have any questions about your rights under ERISA,you should contact the nearest Area Office of the U.S. Labor-Management Services Administration,Department of Labor. Important Telephone Numbers The following chart provides a list of telephone numbers you can call if you have benefits questions. If you have a Question Call... At... About. Eligibility,Enrollment, Family Your local Human Resources Your location Status Changes representative The POS Plan Horizon BCBSNJ The telephone number listed in the provider directory or on your ID card or contact them at www.horizonblue.com/national accounts The PPO Plan Horizon BCBSNJ Call the number listed on your ID card or contact them at www.horizonblue.com/national accounts Hospital Pre-Certification Horizon BCBSNJ Call the number listed on your ID card or contact them at www.horizonblue.com/national accounts The Prescription Program Medco 1-800-987-5248 (Mail Service) www.medco.com Mental Health& Substance Magellan Behavioral Health 1-800-626-2212 Abuse Program VEO-W-24-01 IPUC DR 18 Attachment 8 Pre 65 Retiree Plan Page 37 of 37 SECOND AMENDMENT To the SUEZ Water Resources LLC Health and Welfare Benefit Program FIRST AMENDMENT To the SUEZ Water Resources Inc. Retiree Only Health and Welfare Benefit Program (As Restated Effective January 1, 2020) WHEREAS, SUEZ Water Resources LLC, now known as Veolia Utility Resources LLC (the "Company"), has adopted and currently maintains the SUEZ Water Resources LLC Health and Welfare Benefit Program (the "Plan") and the SUEZ Water Resources Inc. Retiree Only Health and Welfare Benefit Program (the "Retiree Plan"), documented under a single plan document(collectively, the "Plan") for eligible Employees of an Employer; and WHEREAS, pursuant to Section 14.01 of the Plan, the Senior Vice President, HR has authority to amend the Plan; and WHEREAS, the Senior Vice President, HR desires to amend the Plan to reflect a change of Plan sponsorship and update Appendix B. NOW, THEREFORE, BE IT RESOLVED, that the Plan is amended, effective March 28, 2022, as follows: 1. The Plan sponsor's name is changed from SUEZ Water Resources LLC to Veolia Utility Resources LLC and all references to Company are amended accordingly. 2. Appendix B is replaced by the Appendix B attached hereto. IN WITNESS WHEREOF, this Amendment is hereby duly adopted by the following authorized signer on December , 2022. VEOLIA UTILITY RESOURCES LLC =,E-(J:� En) By: Name: Luc Stefani Title: Chief People Officer VEO-W-24-01 IPUC DR 18 Attachment 9 Pre 65 Retiree-2nd Amendment(Plan Sponsor) Page 1 of 2 APPENDIX B The following entities are participating Employers: Veolia Utility Resources LLC Veolia Water Rhode Island Inc. Veolia Water New York, Inc. Veolia Water New Jersey, Inc. Veolia Water M&S (Paramus), Inc. Veolia Water Pennsylvania, Inc. Veolia Water Contract Operations USA, Inc. Veolia Water Delaware Inc. Veolia Water Idaho, Inc. SUEZ Treatment Solutions Inc. 2 VEO-W-24-01 IPUC DR 18 Attachment 9 Pre 65 Retiree-2nd Amendment(Plan Sponsor) Page 2 of 2 SUEZ Water Resources Inc. Retiree Only Health and Welfare Benefit Program Summary of Material Modifications This Summary of Material Modifications("SMM")summarizes recent changes made to the SUEZ Water Resources Inc. Retiree Only Health and Welfare Benefit Program (the "Retiree Plan"). This SMM also supplements or modifies the information presented to you in the Summary Plan Description ("SPD") document with respect to the Retiree Plan. Please keep this document with your copy of the SPD for future reference. Lifetime Maximum Benefit Effective January 1, 2024, the Retiree Plan has an aggregate Lifetime Maximum Benefit of one million dollars ($1,000,000) per Covered Person under the pre-65 portion of the Retiree Plan. The Lifetime Maximum Benefit applies for all network and non-network eligible medical and prescription drug expenses under the Retiree Plan. In other words, each Covered Person may receive up to $1,000,000 for eligible medical and prescription drug expenses under the Retiree Plan. The Lifetime Maximum Benefit does not apply to dental or vision expenses. When the Lifetime Maximum Benefit is met, a Covered Person is no longer eligible for any further medical and prescription benefits under the pre-65 portion of the Retiree Plan. As the maximum applies on a per person basis, either you or any of your eligible Dependents who have not met their own Lifetime Maximum Benefit may continue coverage under the Retiree Plan so long as the applicable premiums are paid. Participants nearing the Lifetime Maximum Benefit will be notified as soon as administratively possible. The Lifetime Maximum Benefit is no longer applicable once you(or your Spouse,as applicable)become Medicare eligible,to the extent you(or your Spouse)are eligible for the Health Reimbursement Account under the Retiree Plan. Important Note: Covered Expenses incurred by Covered Retirees and their Covered Dependents prior to January 1, 2024 will not apply toward the Lifetime Maximum benefit. CONTACT INFORMATION If you have any questions about this SMM or the Retiree Plan,please contact the Veolia People Services Group at 877-303-3504. This SMM constitutes a part of the SPD for the Retiree Plan. Keep this SMM with your important Retiree Plan documents. This SMM is based on legal documents (such as plan documents and insurance contracts) currently in effect. As such,your rights are governed by the terms of these legal documents. Please refer to the relevant legal documents for complete information on your rights and obligations under the Retiree Plan. You may obtain a copy of any of the official legal documents from the Plan Administrator. While every effort has been made to give you correct and complete information about your benefits, in the event of any conflict or inconsistency between the SMM and the relevant legal documents, the terms of the legal documents will control. The Company intends to continue the Retiree Plan benefits as described in this SMM and the SPD, but reserves the right, at its discretion, to change or even terminate all or any part of the Retiree Plan benefits offered at any time and in any manner to the extentpermitted by law. As a result, this SMM is not a contract, nor is it a guarantee of your benefits. Distributed December, 2023 VEO-W-24-01 IPUC DR 18 Attachment 10 Pre 65 Retiree-Lifetime Maximum Benefit Summary Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Bucci REQUEST NO. 19: Please provide copies of the Company's pension and actuarial reports for the years 2023 and 2024. Also, please provide any actuarial calculations and documentation that shows the development of FAS 87 expenses (ASC 715 Compensation - Retirement Benefits as codified), Company contributions, balances, and assumptions. RESPONSE NO. 19: Please see the attachment for the 2023 Pension Actuarial Report. The 2024 Pension Actuarial Report is not available at this time, and its availability is anticipated in the first quarter of 2025. VEO-W-24-01 IPUC DR 19 Page 1 of 1 VAW Exhibit IV -A SWR Qualified Plans -Non Bargaining Retirement Plan Disclosure as of December 31, 2023 Idaho Funded Status as of 12/31/2022 (2,494,022) Amount Recognized in the Statement of Financial Position as of 12/31/2022 Net Asset (Liability) (2,494,022) Charge to Accumulated Other Comprehensive Income 6,669,914 Net Asset (Liability) Recognized in the Statement of Financial Position as of 12/31/2022 Noncurrent Assets 0 Current Liabilities 0 Noncurrent Liabilities (2,494,022, Total (2,494,022) Amount Recognized in Accumulated Other Comprehensive Income Transition (Asset)/Obligation 0 Net (Gain)/Loss 6,669.922 Prior service cost (8) Total 6,669,914 Funded Status as of 12/31/2023 (2,559,192j Amount Recognized in the Statement of Financial Position as of 12/31/2023 Net Asset (Liability) (2,559,192) Charge to Accumulated Other Comprehensive Income 6,1367427 Net Asset (Liability) Recognized in the Statement of Financial Position as of 12/31/2023 Noncurrent Assets 0 Current Liabilities 0 Noncurrent Liabilities (2,559,192) Total (2,559,192) Amount Recognized in Accumulated Other Comprehensive Income Transition (Asset)/Obligation 0 Net (Gain)/Loss 6,136,433 Prior service cost (6) Total 6,136,427 VEO-W-24-01 IPUC DR 19 Attachment Page 1 of 3 VAW Exhibit IV - B SWR Qualified Plans - Bargaining Retirement Plan Disclosure as of December 31, 2023 Idaho Funded Status as of 12/31/2022 (1,046,629) Amount Recognized in the Statement of Financial Position as of 12/31/2022 Net Asset (Liability) (11046,629) Charge to Accumulated Other Comprehensive Income 17367,809 Net Asset (Liability) Recognized in the Statement of Financial Position as of 12/31/2022 Noncurrent Assets 0 Current Liabilities 0 Noncurrent Liabilities (17046,629) Total (17046,629) Amount Recognized in Accumulated Other Comprehensive Income Transition (Asset)/Obligation 0 Net (Gain)/Loss 17367,809 Prior service cost 0 Total 1.367,809 Funded Status as of 12/31/2023 (1,078,295) Amount Recognized in the Statement of Financial Position as of 12/31/2023 Net Asset (Liability) (1,078,295) Charge to Accumulated Other Comprehensive Income 1,312,800 Net Asset (Liability) Recognized in the Statement of Financial Position as of 12/31/2023 Noncurrent Assets 0 Current Liabilities 0 Noncurrent Liabilities (11078,295) Total (17078,295) Amount Recognized in Accumulated Other Comprehensive Income Transition (Asset)/Obligation 0 Net (Gain)/Loss 11312,800 Prior service cost 0 Total r--7312,800 VEO-W-24-01 IPUC DR 19 Attachment Page 2 of 3 VEOLIA WATER RESOURCES ABC 715-30 ANALYSIS 2023 ASC715 Adjustment Entry DebiV(Credit) Prepaid/ OCI OCI RA RA Accrued "Reg Asset" Other Def FIT Def SIT Deferred Deferred Deferred Deferred Def FIT Def SIT Other Net Other Pension' Def Pension Comprehensive OCI-Pens/PBOP OCI-Pens/PBOP Federal Tax State Tax Federal Tax State Tax Pension RA Pens Reg Asset Comprehensive Comprehensive FAS158 Income Pensions Pensions Pensions Pensions FAS158 ASC715 Income Income 2631000011"103 18635000 21800000 28206000 28360000 28306000 28354000 28306000 28354000 28207000 28209000 21800000 21800000 QUALIFIED: 060 Idaho Non-Bargaining (6,136,427) 6,136,427 - - 1,213,908 355,913 (1,213,908) (355,913) - - Bargaining (1,312,800) 1,312,800 259,698 76,142 (259,698) (76,142) Total-Idaho (7,449,227) 7,449,227 1,473,606 432,055 (1,473,606) (432,055) VEO-W-24-01 IPUC DR 19 Attachment Page 3 of 3 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Njuguna REQUEST NO. 22: Please provide a schedule showing the estimated external rate case expenses the Company expects to incur for the preparation and processing of this case. RESPONSE NO. 22: Please see Exhibit No. 10, Schedule 1 (Adjustment No.23) which outlines the estimated external rate case expenses. VEO-W-24-01 IPUC DR 22 Page I of I VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Wilson REQUEST NO. 23: Please provide a copy of the Company's property tax bills for 2023 and 2024. RESPONSE NO. 23: Please see attached files: Attachment 1-Ada County property tax bill 2023. Attachment 2-Eagle property tax bills 2023. Attachment 3-Ada County property tax bill 2024. Attachment 4-Eagle 2024 & one-off property tax bills. VEO-W-24-01 IPUC DR 23 Page 1 of 1 2023 ADA COUNTY TAX COLLECTOR PUBLIC UTILITY TAX BILL 11/14/2023 THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2023,AND THE SECOND HALF AFTER June 20,2024. IF THE TAX ACCOUNT DOES BECOME DELINQUENT,A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax **Additional Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Tax Relief Amt Due Amt Due 90400200703 VEOLIAWATER 01 .009533677 546,816 5,213.14 57.22 5,155.92 2,577.96 90400200704 VEOLIAWATER 01-4 .006960548 11,204,195 77,987.34 855.94 77,131.40 38,565.70 90400200705 VEOLIAWATER 01-5 .009549220 3,221,419 30,762.04 337.62 30,424.42 15,212.21 90400200706 VEOLIAWATER 01-6 .009549220 77,396,130 739,072.70 8,111.48 730,961.22 365,480.61 90400200707 VEOLIAWATER 01-7 .009549220 2,766 26.42 0.30 26.12 13.06 90400200708 VEOLIAWATER 01-8 .009549220 2,933,257 28,010.34 307.42 27,702.92 13,851.46 90400200709 VEOLIAWATER 01-10 .009549220 922 8.82 0.10 8.72 4.36 90400200710 VEOLIAWATER 01-12 .006945005 1,254,542 8,712.80 95.62 8,617.18 4,308.59 90400200711 VEOLIAWATER 01-15 .009571062 135,090 1,292.96 14.20 1,278.76 639.38 90400200712 VEOLIAWATER 01-16 .006960548 608,598 4,236.20 46.50 4,189.70 2,094.85 90400200713 VEOLIAWATER 01-23 .009549220 2,458,367 23,475.50 257.66 23,217.84 11,608.92 90400200714 VEOLIAWATER 01-24 .009549220 3,391,550 32,386.66 355.46 32,031.20 16,015.60 90400200715 VEOLIAWATER 01-30 .009549220 1,729,893 16,519.12 181.30 16,337.82 8,168.91 90400200716 VEOLIAWATER 01-34 .006998682 24,897 174.24 1.92 172.32 86.16 90400200717 VEOLIAWATER 01-38 .006960548 11,065 77.04 0.86 76.18 38.09 90400200718 VEOLIAWATER 01-39 .009549220 4,150 39.62 0.44 39.18 19.59 90400200719 VEOLIAWATER 01-41 .009549220 15,676 149.70 1.64 148.06 74.03 90400200720 VEOLIAWATER 01-43 .006960548 461 3.20 0.04 3.16 1.58 90400200721 VEOLIAWATER 01-44 .009571062 6,097,044 58,355.18 640.46 57,714.72 28,857.36 90400200722 VEOLIAWATER 01-46 .009533677 136,473 1,301.10 14.28 1,286.82 643.41 90400200723 VEOLIAWATER 01-49 .009533677 4,611 43.94 0.48 43.46 21.73 90400200724 VEOLIAWATER 01-6 01-54 .009549220 1,588,809 15,171.90 166.54 15,005.36 7,502.68 90400200725 VEOLIAWATER 01-90 .006960548 3,816,185 26,562.74 291.54 26,271.20 13,135.60 90400200726 VEOLIAWATER 01-94 .006967794 67,315 469.04 5.16 463.88 231.94 90400200727 VEOLIAWATER 01-104 .009549220 1,909,706 18,236.18 200.16 18,036.02 9,018.01 90400200728 VEOLIAWATER 01-6 01-105 .009549220 818,841 7,819.30 85.82 7,733.48 3,866.74 90400200729 VEOLIAWATER 01-110 .006991436 1,639,065 11,459.42 125.78 11,333.64 5,666.82 90400200730 VEOLIAWATER 01-6 01-111 .009549220 646,866 6,177.04 67.82 6,109.22 3,054.61 129 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 1 of 7 2023 ADA COUNTY TAX COLLECTOR PUBLIC UTILITY TAX BILL 11/14/2023 THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2023,AND THE SECOND HALF AFTER June 20,2024. IF THE TAX ACCOUNT DOES BECOME DELINQUENT,A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax **Additional Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Tax Relief Amt Due Amt Due 90400200731 VEOLIAWATER 01-5 01-112 .009549220 1,610,018 15,374.44 168.74 15,205.70 7,602.85 90400200732 VEOLIAWATER 01-6 01-113 .009549220 2,221,382 21,212.44 232.82 20,979.62 10,489.81 90400200733 VEOLIAWATER 01-114 .006960548 220,847 1,537.22 16.88 1,520.34 760.17 90400200734 VEOLIAWATER 01-6 01-115 .009549220 102,355 977.42 10.74 966.68 483.34 90400200735 VEOLIAWATER 01-6 01-116 .009549220 1,166,940 11,143.34 122.30 11,021.04 5,510.52 90400200736 VEOLIAWATER 01-15 01-117 .009571062 51,639 494.24 5.42 488.82 244.41 90400200737 VEOLIAWATER 01-44 01-118 .009571062 882,006 8,441.70 92.66 8,349.04 4,174.52 90400200738 VEOLIAWATER 02-2 .009549220 242,517 2,315.84 25.42 2,290.42 1,145.21 90400200739 VEOLIAWATER 02-5 .009549220 2,352,784 22,467.22 246.58 22,220.64 11,110.32 90400200740 VEOLIAWATER 02-20 .006960548 78,841 548.78 6.02 542.76 271.38 90400200741 VEOLIAWATER 02-21 .006960548 2,373,532 16,521.10 181.32 16,339.78 8,169.89 90400200742 VEOLIAWATER 02-24 .006991436 1,643,675 11,491.62 126.12 11,365.50 5,682.75 90400200743 VEOLIAWATER 02-25 .006998682 17,981 125.86 1.38 124.48 62.24 90400200744 VEOLIAWATER 03 .005374801 35,963 193.30 2.12 191.18 95.59 90400200745 VEOLIAWATER 03-5 .005293837 922 4.88 0.06 4.82 2.41 90400200746 VEOLIAWATER 03-13 .005364171 2,055,862 11,028.00 121.04 10,906.96 5,453.48 90400200747 VEOLIAWATER 03-14 .005364171 53,944 289.38 3.18 286.20 143.10 90400200748 VEOLIAWATER 03-15 .005343913 461 2.46 0.04 2.42 1.21 90400200749 VEOLIAWATER 05 .003429810 2,122,255 7,278.94 79.90 7,199.04 3,599.52 90400200750 VEOLIAWATER 05-1 .003429810 4,902,901 16,816.00 184.56 16,631.44 8,315.72 90400200751 VEOLIAWATER 05-6 .003413894 125,408 428.12 4.70 423.42 211.71 90400200752 VEOLIAWATER 05-9 .003413894 1,264,685 4,317.50 47.40 4,270.10 2,135.05 90400200753 VEOLIAWATER 05-14 .003413894 29,508 100.72 1.12 99.60 49.80 90400200754 VEOLIAWATER 05-16 .003399298 1,078,878 3,667.42 40.26 3,627.16 1,813.58 90400200755 VEOLIAWATER 05-18 .003399298 35,040 119.10 1.32 117.78 58.89 90400200756 VEOLIAWATER 05-20 .003413894 10,143 34.62 0.38 34.24 17.12 90400200757 VEOLIAWATER 05-22 .006002566 302,916 1,818.24 19.96 1,798.28 899.14 90400200758 VEOLIAWATER 05-23 .003392052 1,844 6.22 0.08 6.14 3.07 130 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 2 of 7 2023 ADA COUNTY TAX COLLECTOR PUBLIC UTILITY TAX BILL 11/14/2023 THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2023,AND THE SECOND HALF AFTER June 20,2024. IF THE TAX ACCOUNT DOES BECOME DELINQUENT,A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax **Additional Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Tax Relief Amt Due Amt Due 90400200759 VEOLIAWATER 05-25 .003413894 25,819 88.16 0.98 87.18 43.59 90400200760 VEOLIAWATER 05-27 .006002566 36,424 218.64 2.40 216.24 108.12 90400200761 VEOLIAWATER 05-28 .006002566 53,022 318.26 3.50 314.76 157.38 90400200762 VEOLIAWATER 05-30 .003429810 2,766 9.48 0.10 9.38 4.69 90400200763 VEOLIAWATER 05-35 .003429810 1,081,183 3,708.24 40.70 3,667.54 1,833.77 90400200764 VEOLIAWATER 05-36 .003413894 461 1.58 0.02 1.56 0.78 90400200765 VEOLIAWATER 05-45 .003413894 161,832 552.48 6.06 546.42 273.21 90400200766 VEOLIAWATER 05-47 .003413894 29,508 100.72 1.12 99.60 49.80 90400200767 VEOLIAWATER 05-50 .003429810 1,195,526 4,100.44 45.00 4,055.44 2,027.72 90400200768 VEOLIAWATER 05-51 .006018482 722,479 4,348.24 47.72 4,300.52 2,150.26 90400200769 VEOLIAWATER 05-53 .006018482 109,732 660.42 7.26 653.16 326.58 90400200770 VEOLIAWATER 05-54 .006018482 303,377 1,825.86 20.04 1,805.82 902.91 90400200771 VEOLIAWATER 05-55 .006002566 922 5.54 0.06 5.48 2.74 90400200772 VEOLIAWATER 05-59 .003415214 443,539 1,514.80 16.64 1,498.16 749.08 90400200773 VEOLIAWATER 05-60 .003415214 236,984 809.36 8.88 800.48 400.24 90400200774 VEOLIAWATER 05-63 .003399298 136,935 465.50 5.12 460.38 230.19 90400200775 VEOLIAWATER 05-64 .003407968 48,872 166.58 1.84 164.74 82.37 90400200776 VEOLIAWATER 05-65 .003415214 572,635 1,955.66 21.46 1,934.20 967.10 90400200777 VEOLIAWATER 05-66 .003415214 107,427 366.86 4.04 362.82 181.41 90400200778 VEOLIAWATER 05-68 .003412310 718,330 2,451.16 26.90 2,424.26 1,212.13 90400200779 VEOLIAWATER 05-69 .003412310 62,243 212.38 2.34 210.04 105.02 90400200780 VEOLIAWATER 05-70 .003428226 60,399 207.08 2.28 204.80 102.40 90400200781 VEOLIAWATER 05-71 .003428226 2,324,659 7,969.48 87.48 7,882.00 3,941.00 90400200782 VEOLIAWATER 05-45 05-76 .003413894 126,791 432.84 4.76 428.08 214.04 90400200783 VEOLIAWATER 05-1 05-77 .003429810 520,075 1,783.76 19.58 1,764.18 882.09 90400200784 VEOLIAWATER 05-4 05-78 .003413894 36,885 125.92 1.38 124.54 62.27 90400200785 VEOLIAWATER 05-35 05-79 .003429810 674,990 2,315.08 25.42 2,289.66 1,144.83 90400200786 VEOLIAWATER 05-87 .003435472 1,166,940 4,008.98 44.00 3,964.98 1,982.49 131 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 3 of 7 2023 ADA COUNTY TAX COLLECTOR PUBLIC UTILITY TAX BILL 11/14/2023 THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2023,AND THE SECOND HALF AFTER June 20,2024. IF THE TAX ACCOUNT DOES BECOME DELINQUENT,A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax **Additional Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Tax Relief Amt Due Amt Due 90400200787 VEOLIAWATER 05-91 .003415214 264,648 903.84 9.92 893.92 446.96 90400200788 VEOLIAWATER 05-98 .003419556 5,994 20.50 0.22 20.28 10.14 90400200789 VEOLIAWATER 05-100 .003429810 147,539 506.02 5.56 500.46 250.23 90400200790 VEOLIAWATER 05-101 .003407968 97,745 333.14 3.66 329.48 164.74 90400200791 VEOLIAWATER 05-102 .003407968 33,657 114.70 1.26 113.44 56.72 90400200792 VEOLIAWATER 05-103 .003415214 15,676 53.54 0.60 52.94 26.47 90400200793 VEOLIAWATER 05-30 05-106 .003429810 11,526 39.54 0.44 39.10 19.55 90400200794 VEOLIAWATER 06-8 .007421667 2,766 4.54 20.54 0.28 24.80 12.40 90400200795 VEOLIAWATER 13 .003283229 108,349 355.74 3.90 351.84 175.92 90400200796 VEOLIAWATER 16 .005871901 830,828 4,878.56 53.54 4,825.02 2,412.51 90400200797 VEOLIAWATER 17 .005871901 11,526 67.66 0.74 66.92 33.46 90400200798 VEOLIAWATER 18 .005871901 326,891 536.36 1,919.48 26.96 2,428.88 1,214.44 90400200799 VEOLIAWATER 34 .005887817 438,467 2,581.60 28.34 2,553.26 1,276.63 90400200800 VEOLIAWATER 35 .005850059 236,984 1,386.36 15.22 1,371.14 685.57 90400200801 VEOLIAWATER 44 .003342351 2,766 9.26 0.10 9.16 4.58 90400200802 VEOLIAWATER 50 .005871901 657,931 1,079.50 3,863.32 54.24 4,888.58 2,444.29 90400200803 VEOLIAWATER 52 .005834516 1,383 8.06 0.10 7.96 3.98 90400200804 VEOLIAWATER 57 .003261387 4,751,213 5,396.00 15,495.56 229.30 20,662.26 10,331.13 90400200805 VEOLIAWATER 62 .003342351 914,280 1,038.30 3,055.84 44.94 4,049.20 2,024.60 90400200806 VEOLIAWATER 63 .003261387 4,156,908 4,721.10 13,557.30 200.62 18,077.78 9,038.89 90400200807 VEOLIAWATER 67 .003267686 824,835 2,695.32 29.58 2,665.74 1,332.87 90400200808 VEOLIAWATER 71 .003362609 363,776 1,223.24 13.44 1,209.80 604.90 90400200809 VEOLIAWATER 74 .003342351 7,377 24.66 0.28 24.38 12.19 90400200810 VEOLIAWATER 81 .003867496 355,938 404.26 1,376.58 19.56 1,761.28 880.64 90400200811 VEOLIAWATER 87 .003867496 202,866 784.60 8.62 775.98 387.99 90400200812 VEOLIAWATER 100 .003281645 47,028 154.32 1.70 152.62 76.31 90400200813 VEOLIAWATER 105 .003362609 7,377 24.80 0.28 24.52 12.26 90400200814 VEOLIAWATER 120 .005850059 4,230,216 4,804.30 24,747.02 324.32 29,227.00 14,613.50 132 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 4 of 7 2023 ADA COUNTY TAX COLLECTOR PUBLIC UTILITY TAX BILL 11/14/2023 THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2023,AND THE SECOND HALF AFTER June 20,2024. IF THE TAX ACCOUNT DOES BECOME DELINQUENT,A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax **Additional Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Tax Relief Amt Due Amt Due 90400200815 VEOLIAWATER 122 .003261387 2,623,887 2,980.00 8,557.52 126.62 11,410.90 5,705.45 90400200816 VEOLIAWATER 124 .003299145 16,598 54.74 0.60 54.14 27.07 90400200817 VEOLIAWATER 136 .003342351 11,065 37.00 0.42 36.58 18.29 90400200818 VEOLIAWATER 145 .005549224 5,533 30.68 0.34 30.34 15.17 90400200819 VEOLIAWATER 148 .003261387 210,243 685.66 7.54 678.12 339.06 90400200820 VEOLIAWATER 150 .003283229 11,526 37.82 0.42 37.40 18.70 90400200821 VEOLIAWATER 153 .003283229 24,897 81.74 0.90 80.84 40.42 90400200822 VEOLIAWATER 188 .005850059 67,776 76.98 396.52 5.20 468.30 234.15 90400200823 VEOLIAWATER 194 .005850059 580,934 659.78 3,398.48 44.54 4,013.72 2,006.86 90400200824 VEOLIAWATER 202 .005856358 39,190 64.30 229.50 3.22 290.58 145.29 90400200825 VEOLIAWATER 211 .003261387 28,586 46.90 93.26 1.54 138.62 69.31 90400200826 VEOLIAWATER 233 .005850059 3,635,450 21,267.60 233.42 21,034.18 10,517.09 90400200827 VEOLIAWATER 234 .003261387 85,757 279.70 3.08 276.62 138.31 90400200828 VEOLIAWATER 240 .003342351 943,327 3,152.94 34.60 3,118.34 1,559.17 90400200829 VEOLIAWATER 241 .003373239 299,227 1,009.36 11.08 998.28 499.14 90400200830 VEOLIAWATER 242 .003373239 45,184 152.40 1.68 150.72 75.36 90400200831 VEOLIAWATER 243 .003283229 16,137 53.00 0.58 52.42 26.21 90400200832 VEOLIAWATER 267 .003261387 105,583 173.24 344.36 5.68 511.92 255.96 90400200833 VEOLIAWATER 270 .003283229 210,243 690.26 7.58 682.68 341.34 90400200834 VEOLIAWATER 271 .003281645 303,838 997.08 10.94 986.14 493.07 90400200835 VEOLIAWATER 320 .005856358 249,894 1,463.48 16.06 1,447.42 723.71 90400200836 VEOLIAWATER 01-6 326 .009549220 924,884 8,831.96 96.94 8,735.02 4,367.51 90400200837 VEOLIAWATER 331 .005887817 26,741 157.44 1.74 155.70 77.85 90400200838 VEOLIAWATER 334 .005871901 1,981,171 3,250.60 11,633.28 163.36 14,720.52 7,360.26 90400200839 VEOLIAWATER 335 .005850059 2,626,653 4,309.60 15,366.06 215.96 19,459.70 9,729.85 90400200840 VEOLIAWATER 336 .003281645 96,361 316.24 3.48 312.76 156.38 90400200841 VEOLIAWATER 339 .003297561 15,215 50.16 0.56 49.60 24.80 90400200842 VEOLIAWATER 341 .003378525 120,797 408.10 4.48 403.62 201.81 133 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 5 of 7 2023 ADA COUNTY TAX COLLECTOR PUBLIC UTILITY TAX BILL 11/14/2023 THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2023,AND THE SECOND HALF AFTER June 20,2024. IF THE TAX ACCOUNT DOES BECOME DELINQUENT,A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax **Additional Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Tax Relief Amt Due Amt Due 90400200843 VEOLIA WATER 361 .003267686 1,095,476 3,579.66 39.30 3,540.36 1,770.18 90400200844 VEOLIA WATER 363 .003283229 13,832 45.44 0.50 44.94 22.47 90400200845 VEOLIA WATER 368 .005887817 2,305 13.60 0.16 13.44 6.72 90400200846 VEOLIA WATER 120 369 .005850059 100,050 113.64 585.28 7.68 691.24 345.62 "3""EQUIVALENT PIPELINE MILEA 193,185,561 29,659.40 1,477,424.72 16,541.28 1,490,542.84 745,271.42 N.Ada Fire&Rescue 9,465.04 Whitney Fire 20,177.86 134 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 6 of 7 2023 ADA COUNTY TAX COLLECTOR 11/14/2023 PUBLIC UTILITY TAX BILL VEOLIA WATER-9040020 **School District Facilities Fund Savings 200,016.56 **Tax Relief Appropriated by the Idaho State Legislature PLEASE CHECK BELOW WHETHER YOUARE PAYING FIRST HALF OR FULL TAX DUE. ❑ 745,271.42 First Half Due ❑ 745,271.42 Second Half Due ❑ 1,490,542.84 Full Tax Due First Half Taxes Are Delinquent After December 20,2023 Second Half Taxes Are Delinquent After Jane 20,2024 A 2%LATE CHARGE AND 1%PER MONTH INTEREST CHARGE ARE PLACED ON ALL DELINQUENT TAXES AS PROVIDED IN IDAHO CODE 63-903. ADA COUNTY TAX COLLECTOR P.O.BOX 2868 BOISE,ID 83701 135 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 7 of 7 1 � 1mommin,",iFF1 " 1 ' ADA COUNTY TREASURER Phone: 208-287-6800 .• P.O. BOX 2868 TAX YEAR Email: taxinfo@adacounty.id.gov BOISE,ID 83701 2023 https://adacounty.id.gov/treasurer DUE DATE: DECEMBER 20, 2023 BACK OF BILL INCLUDES PARCEL NUMBER: S0515315100 Property Description: IMPORTANT DETAILS 2023 Bill Number: 4410771 PAR#5100 @ E SIDE NE4 SW4 SEC 15 4N 1 E RS8777 Property Type: REAL #314900-S Tax Roll: PROPERTY Code Area: 05-6 Property Address_ 2427 E RIVERSIDE DR Urban Renewal Agency:EAGLE DOWNTOWN/EAST END ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY 15 AVAILABLE AT https://adacounty.1d.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT Certifications&Special Assessments: NOVEMBER 17 , 2023 DRAINAGE DIST#2 208-629-7447 7.00 WHAT IS MY CURRENT ASSESSED VALUE? TOTAL ASSESSED VALUE: 0 HOMEOWNER'S EXEMPTION: 0 TOTAL TAXABLE VALUE: 0 WHO DO I CONTACT ABOUT THE ASSESSED VALUE OF MY PROPERTY? ASSESSOR'S OFFICE,208-287-7200 WHAT WAS PRIOR YEAR TAX? PRIOR YEAR TAX: 0.00 **SCHOOL DISTRICT FACILITIES FUND TAXADJUSTMENT 0.00 SAVINGS: CURRENT YEAR TAX: 7.00 *'HOMEOWNER TAX RELIEF CREDIT: 0.00 —ADDITIONAL TAX RELIEF CREDIT 0.00 STATE PROPERTY TAX REDUCTION(PTR): 0.00 **Tax relief appropriated by the Idaho State PREPAYMENTS RECEIVED: 0.00 Legislature TOTAL DUE: 7.00 IMPORTANT MESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1% PER MONTH FROM JANUARY 1ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS Mail Bill Pay, Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.1d.goWtreasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale Rd. m processing r M-F 8:00 am to 5:00 Use coupon and envelope Have your bill number ready P provided Nov.20 through Dec.20 only SECURE DROP BOXES AVAILABLE am See our website for locations .��... ------------------- ----------------------------------------_- BDST,31�53:. . IMPORTANT-RETURN THIS COUPON WITH YOUR CHECK FOR ACCURATE PAYMENT PROCESSING. PAY TO: D, COUNTY TREASURER ADA COUNTY TREASURER P.O. BOX 2868, BOISE, ' 3701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK ❑Check here if mailing address has changed and BOISE, ID 83701 indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3 . 50 ❑ FULL PAYMENT $ 7 . 00 ❑ OTHER PAYMENT $ SUEZ WATER IDAHO INC PARCEL NUMBER: S051531 5100 8248 W VICTORY RD BOISE ID 83709 DUE DATE: DECEMBER 20 2023 VE6-W-24-01 IPUC DR 23 Attachment 2 Page Iof12 8348534953514953494848004410771000000000035000000000007000 rK0VERTY TAX DNFORl AMN TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th date. If the first half is paid timely,the second half is due by June 20Lh. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housin , not on a permanent founclation and declared by recorded document as real property. t of Distraint COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY: Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency. Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years, the county tax collector must make, in properties. favor of the county, a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent, a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217) NOTE:A postage meter stamp found, if necessary, in order to collect payment in -ull. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS: Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction. Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904, 63-i 0:2 &63- 1014) as the same day you make your payment,You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY) ROLL: If construction is DELINQUENT TAX, LATE CHARGE,& INTEREST: If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tar,roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL: If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st, you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll. Once ownership Commissioners.Any extension prevents the issuance of a warrant changes, any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: DO NOT STAPLE,TAPE, PAPERCLIP,OR GLUE YOUR PAYMENT. NAME ADDRESS ��ulllllullllll Il�r�llllllllllllrllul l�lllr��lll�ll�lllll�ll ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 PARCEL NO. VEO-W-24-01 IPUC DR 23 Attachment 2 Page 2 of 12 11111 1 , 1 1 � 1 ADA COUNTY TREASURER Phone: 208-287-6800 - P.O. BOX 2868 TAX YEAR Email: taxinfo@adacounty.id.gov BOISE,ID 83701 2023 https://adacounty.id.gov/treasurer DUE DATE: DECEMBER 20, 2023 BACK OF BILL INCLUDES PARCEL NUMBER: R7476540115 Property Description: IMPORTANT DETAILS 2023 Bill Number: 4409421 PAR#0115 LOT 1 BILK 2 RIVERSTONE TOWNHOUSES Property Type: REAL #0110B Tax Roll: PROPERTY Code Area: 05-1 Property Address: 600 N EAGLE RD ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.ld.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT ADA COUNTY 208-287-7000 .001610248 NOVEMBER 17 , 2023 EAGLE FIRE 208-939-6463 .001055369 SCHOOL#2 OTHER 208-350-5038 .000011710 WHAT IS MY CURRENT ASSESSED VALUE? SCHOOL#2 SUPPLMNT 208-350-5038 .000274176 SCHOOL#2 PLNT FACILITY 208-350-5038 .000313455 EAGLE CITY 208-489-8762 .000501212 TOTAL ASSESSED VALUE: 0 ADA COUNTY HIGHWAY 208-387-6100 .000490927 HOMEOWNER'S EXEMPTION: 0 COLLEGE OF WESTERN IDAHO 208-562-3291 .000087502 TOTAL TAXABLE VALUE: 0 EMERGENCY MEDICAL 208-287-2975 .000087279 DRY CREEK CEMETERY 208-853-1940 .000021842 EAGLE SEWER 208-939-0132 .000015916 MOSQUITO ABATEMENT 208-577-4646 .000015543 WHO DO I CONTACT ABOUT THE ASSESSED SUBTOTAL .004485179 VALUE OF MY PROPERTY? Certifications&Special Assessments: ASSESSOR'S OFFICE,208-287-7200 DRAINAGE DIST#2 208-629-7447 7.00 WHAT WAS PRIOR YEAR TAX? PRIOR YEAR TAX: 0.00 **SCHOOL DISTRICT FACILITIES FUND TAXADJUSTMENT 0.00 SAVINGS: CURRENT YEAR TAX: 7.00 "HOMEOWNER TAX RELIEF CREDIT: 0.00 "ADDITIONAL TAX RELIEF CREDIT: 0.00 STATE PROPERTY TAX REDUCTION(PTR): 0.00 **Tax relief appropriated by the Idaho State PREPAYMENTS RECEIVED: 0.00 Legislature TOTAL DUE: 7.00 IMPORTANT MESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1% PER MONTH FROM JANUARY 1ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT ® o Q s Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale Rd. processing r M-F 8:00 am to 5:00 m Use coupon and envelope �t� Have your bill number ready p provided Nov.20 through Dec.20 only .01 p.� i'. SECURE DROP BOXES AVAILABLE See our website for locations ----------------------------------- --------------------------------------- BDSTMIW341B.Ml IMPORTANT-RETURN THIS COUPON WITH YOUR CHECK FOR ACCURATE PAYMENT PROCESSING. PAY TO: ADA COUNTY TREASURER ADA COUNTY TREASURER P.O. BOX 2868, P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE ID 83701 ❑ Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3 . 50 17690"..... """...AUTO"'5-DIGIT8370943 R7476540115 ❑ FULL PAYMENT $ 7 • 00 'I'll'I�IIII��IIII������1���111���1�'����I����������II��III����I� ❑ OTHER PAYMENT $ VEOLIA WATER IDAHO INC 8248 W VICTORY RD PARCEL NUMBER: R7476540115 BOISE ID 83709-4165 DUE DATE: DECEMBER 20, 2023 VEO-W-24-01 IPUC DR 23 Attachment 2 825552555453524849495300440942100000000003500d�e000 100007008 PROPERTY TAX NFORfibAT9ON TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th date. If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing, not on a permanent foundation of vigil orili -- - - --- --- a declared by recorded documents real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY: Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency. Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years, the county tax collector must make, in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS: Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904, 63-1012 & 63- 1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY) ROLL: If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST: If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL: If property is reassessed between the date EXTENSION:If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS.PLEASE ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: DO NOT STAPLE,TAPE, PAPERCLIP,OR GLUE YOUR PAYMENT. NAME ADDRESS ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 PARCEL NO. VEO-W-24-01 IPUC DR 23 Attachment 2 Page 4 of 12 ITM 0 aim ADA COUNTY TREASURER Phone: 208-287-6800 P.O. BOX 2868 TAX YEAR Email: taxinfo@adacounty.id.gov BOISE,ID 83701 2023 https://adacounty.id.gov/treasurer DUE DATE: DECEMBER 20, 2023 BACK OF BILL INCLUDES PARCEL NUMBER: S0515314950 Property Description: IMPORTANT DETAILS 2023 Bill Number: 4410770 PAR#4950 OF NE4 SW4 SEC 15 4N 1 E R/W 8470 Property Type: REAL #314900-S Tax Roll: PROPERTY Code Area: 05-6 Property Address: 1230 S STELLAR COVE LN Urban Renewal Agency:EAGLE DOWNTOWN/EAST END ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https:"adacounty.1d.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT Certifications&Special Assessments: NOVEMBER 17 ,2023 DRAINAGE DIST#2 208-629-7447 7.00 WHAT IS MY CURRENT ASSESSED VALUE? TOTAL ASSESSED VALUE: 0 HOMEOWNER'S EXEMPTION: 0 TOTAL TAXABLE VALUE: 0 WHO DO I CONTACT ABOUT THE ASSESSED VALUE OF MY PROPERTY? ASSESSOR'S OFFICE,208-287-7200 WHAT WAS PRIOR YEAR TAX? PRIOR YEAR TAX: 0.00 **SCHOOL DISTRICT FACILITIES FUND TAXADJUSTMENT: 0.00 SAVINGS: CURRENT YEAR TAX: 7.00 "HOMEOWNER TAX RELIEF CREDIT: 0.00 "ADDITIONAL TAX RELIEF CREDIT: 0.00 STATE PROPERTY TAX REDUCTION(PTR): 0.00 "Tax relief appropriated by the Idaho State PREPAYMENTS RECEIVED: 0.00 Legislature TOTAL DUE: 7.00 IMPORTANT WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1% PER MONTH FROM JANUARY 1ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT ® o1 & mail Bill P y Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.1d.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale Rd. processing r., M-F 8:00 am to 5:00 m Use coupon and envelope ��a•� *O P P P Have your bill number ready Nov.20 through Dec.20 only provided � 9 Y O:rZi SECURE DROP BOXES AVAILABLE See our website for locations -------------------------------------------------------------------------------- °g"'-'°'�27 IMPORTANT-RETURN THIS COUPON WITH YOUR CHECK FOR ACCURATE PAYMENT PROCESSING. PAY TO: D. COUNTY TREASURER ADA COUNTY TREASURER P.O. BOX 2868, 83701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK ❑Check here if mailing address has changed and BOISE, ID 83701 indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3 .50 ' ,~* ❑ FULL PAYMENT $ 7 . 00 ❑ OTHER PAYMENT $ SUEZ WATER IDAHO INC PARCEL NUMBER: S0515314950 8248 W VICTORY RD BOISE ID 83709 DUE DATE: DECEMBER 20, 2023 VEO-W-24-01 IPUC DR 23 Attachment 2 8348534953514952575348004410770000000000035OObff h66b007004 PROPERTY TAX INFORMATION TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March Real property taxes may be paid in full or in two(2)halves by the clue All Rolls 2nd half date. If the first half is paid timely, the second half is due by June 20th. See each roll above June 20th PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home ManUfaC(Ur"ecl housing, not on a permanent foundation VJ,irranr of Dist aint and declared by rec.urded duc.unrent as reai pr operty. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY: Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency. Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years, the county tax collector must make, in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to rnail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent, a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217) NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS: Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of bUSiness personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction. Call our office for payoff tr ansaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904, 6:,-1012 &63. 1014) as the same clay you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through Decen-iber 31 st of the occupancy year. If assessed after the 4th Monday in May, taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency, then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL: If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST: If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME& PERSONAL PROPERTY TAX MISSED TAX ROLL: If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 St,YOU will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: DO NOT STAPLE,TAPE, PAPERCLIP,OR GLUE YOUR PAYMENT. NAME ADDRESS "IIIIIIIIIIIIIIIII'I"IIIIIIIIIIIII'IIIIII'lll"'lII'll'lllll'll ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 PARCEL NO. VEO-W-24-01 IPUC DR 23 Attachment 2 Page 6 of 12 :. ADA COUNTY TREASURER Phone: 208-287-6800 P.O.BOX 2868 TAX YEAR Email: taxinfo@adacounty.id.gov BOISE,ID 83701 2023 https://adacounty.id.gov/treasurer DUE DATE: DECEMBER 20, 2023 BACK OF BILL INCLUDES PARCEL NUMBER: S0515223256 Property Description: IMPORTANT DETAILS 2023 Bill Number: 4410769 PAR#3256 NEAR CTR OF NW4NW4 SEC 15 4N 1E Property Type: REAL #223252-S Tax Roll: PROPERTY Code Area: 05-1 Property Address: 1750 E STATE ST Urban Renewal Agency:EAGLE DOWNTOWN/EAST END ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.1d.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT Certifications&Special Assessments: NOVEMBER 17 , 2023 DRAINAGE DIST#2 208-629-7447 7.00 WHAT IS MY CURRENT ASSESSED VALUE? TOTAL ASSESSED VALUE: 0 HOMEOWNER'S EXEMPTION: 0 TOTAL TAXABLE VALUE: 0 WHO DO I CONTACT ABOUT THE ASSESSED VALUE OF MY PROPERTY? ASSESSOR'S OFFICE,208-287-7200 WHAT WAS PRIOR YEAR TAX? PRIOR YEAR TAX: 0.00 **SCHOOL DISTRICT FACILITIES FUND TAXADJUSTMENT 0.00 SAVINGS: CURRENT YEAR TAX: 7.00 "HOMEOWNER TAX RELIEF CREDIT 0.00 "ADDITIONAL TAX RELIEF CREDIT: 0.00 STATE PROPERTY TAX REDUCTION(PTR): 0.00 **Tax relief appropriated by the Idaho State PREPAYMENTS RECEIVED: 0.00 Legislature TOTAL DUE: 7.00 IMPORTANT , WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1% PER MONTH FROM JANUARY 1ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS ® fft o QO ail 13111 Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,I D 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale Rd. processing O„ rCl M-F 8:00 am to 5:00 pm Use coupon and envelope Ki Have your bill number ready provided Nov.20 through Dec.20 only i7tr'£ SECURE DROP BOXES AVAILABLE See our website for locations IMPORTANT-RETURN THIS COUPON WITH YOUR CHECK FOR ACCURATE PAYMENT PROCESSING. PAY TO: ADA COUNTY TREASURER ADA COUNTY TREASURER P.O. BOX 2868, BOISE, ' 3701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK ❑Check here if mailing address has changed and BOISE, ID 83701 indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3 . 50 2947"""""""'AUTO'*ALL FOR AADC 836 10 S0515223256 ❑ FULL PAYMENT $ 7 . 00 IIIIIII"I"'ll'll'llllll'llllllllllll'IIIIIIIII,IIIII,lllllll"' ❑ OTHER PAYMENT $ SUEZ WATER IDAHO INC PARCEL NUMBER: S0515223256 8248 W VICTORY RD BOISE ID 83709-4165 DUE DATE: DECEMBER 20, 2023 VEO-W-24-01 IPUC DR 23 Attachment 2 Pa e7of12 8348534953505051505354004410769000000000035000000000007002 PROPERTY T NFORMAT F� TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 201h date. If the first half is paid timely,the second half is due by June 20th, PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing, not on a permanent foundation --- - -- --� ,-md clec-lare d by recorded Glnriurnent as i ea!property• I Warrant Of DiStr 3lnt COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency. Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years, the county tax collector must make, in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent, a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date. (Idaho Code 63-217)NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS:Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured hornes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904, 63-i 0;2 & 6 - i 014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY) ROLL: If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST: If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME& PERSONAL PROPERTY TAX MISSED TAX ROLL: If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll. Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived. Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS.PLEASE ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: DO NOT STAPLE,TAPE, PAPERCLIP,OR GLUE YOUR PAYMENT. NAME ADDRESS "IIIIIIIIIIIIIIIII'I"IIIIIIIIIIIII'llllll'lll"'lll'll'lllll'll ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BO ISE, ID 83701-2868 PARCEL NO. VEO-W-24-01 IPUC DR 23 Attachment 2 Page 8 of 12 ADA COUNTY CONSOLIDATED PROPERTY 1 , 1 / ADA COUNTY TREASURER Phone: 208-287-6800 f � P.O. BOX 2868 TAX YEAR Email: taxinfo@adacounty.id.gov BOISE,ID 83701 2023 https://adacounty.id.gov/treasurer DUE DATE: DECEMBER 20, 2023 BACK OF BILL INCLUDES PARCEL NUMBER: R2024150995 Property Description: IMPORTANT DETAILS 2023 Bill Number: 4407655 LOT 22 BLK 3 EAGLE HILLS WEST NO 1#8417274 Property Type: REAL Tax Roll: PROPERTY Code Area: 05-1 Property Address: 1384 E CERRAMAR CT ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.1d.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT ADA COUNTY 208-287-7000 .001610248 NOVEMBER 17 , 2023 EAGLE FIRE 208-939-6463 .001055369 SCHOOL#2 OTHER 208-350-5038 .000011710 SCHOOL#2 SUPPLMNT 208-350-5038 .000274176 WHAT IS MY CURRENT ASSESSED VALUE? SCHOOL#2 PLNT FACILITY 208-350-5038 .000313455 EAGLE CITY 208-489-8762 .000501212 TOTAL ASSESSED VALUE: 0 ADA COUNTY HIGHWAY 208-387-6100 .000490927 HOMEOWNER'S EXEMPTION: 0 COLLEGE OF WESTERN IDAHO 208-562-3291 .000087502 TOTAL TAXABLE VALUE: 0 EMERGENCY MEDICAL 208-287-2975 .000087279 DRY CREEK CEMETERY 208-853-1940 .000021842 EAGLE SEWER 208-939-0132 .000015916 MOSQUITO ABATEMENT 208-577-4646 .000015543 WHO DO I CONTACT ABOUT THE ASSESSED SUBTOTAL .004485179 VALUE OF MY PROPERTY? Certifications&Special Assessments: ASSESSOR'S OFFICE,208-287-7200 DRAINAGE DIST#2 208-629-7447 7.00 WHAT WAS PRIOR YEAR TAX? PRIOR YEAR TAX: 0.00 .1 **SCHOOL DISTRICT FACILITIES FUND TAXADJUSTMENT: 0.00 SAVINGS: CURRENT YEAR TAX: 7.00 "HOMEOWNER TAX RELIEF CREDIT: 0.00 "ADDITIONAL TAX RELIEF CREDIT: 0.00 STATE-PROPERTY TAX REDUCTION(PTR): 0.00 **Tax relief appropriated by the Idaho State PREPAYMENTS RECEIVED: 0.00 Legislature TOTAL DUE: 7.00 IMPORTANT MESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1% PER MONTH FROM JANUARY 1ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale Rd. processing 0 "r0 M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.20 through Dec.20 only provided '' SECURE DROP BOXES AVAILABLE See our website for locations -------- ---- -- _ �-.� ------ eosr,`� _�_o_ IMPORTANT-RETURN THIS COUPON WITH YOUR CHECK FOR ACCURATE PAYMENT PROCESSING. PAY ADA COUNTY TREASURER ADA COUNTY TREASURER P.O. BOX 2868, ID ' 3701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK ❑Check here if mailing address has changed and BOISE,ID 83701 indicate correction(s)on back of payment coupon. Q�Please check payment option: ❑ HALF PAYMENT $ 3. 50 KS 17289'"""""""""AUTO"5-DIGIT8370942 R2024150995 ❑ FULL PAYMENT $ 7 . 00 [:] OTHER PAYMENT $ SUEZ WATER IDAHO INC 8248 W VICTORY RD PARCEL NUMBER: R2024150995 BOISE ID 83709-4165 DUE DATE: DECEMBER 20, 2023 VEO-W-24-01 IPUC DR 23 Attachment 2 82504850524953485757530044076550000000000350[fdtdffb160007006 PROPERTY TAX NFORMAMN TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th P Y Subsequent Roll Property assessed between 4th Monday in May and October 31st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March P Y Y All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th date. If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing,not on a permanent foundation Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY: Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make,in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date. (Idaho Code 63-217) NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS:Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904, 63-1012 & 63- 1014) as the sarne day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the suhject to bank clearance. date first occupied through December 31st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS:Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency, then to the current balance. missed tax roll. Prepayment,,for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY) ROLL: If construction is DELINQUENT TAX, LATE CHARGE,& INTEREST: If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you Will receive a bill for the improvement or structure on the delinquency and interest of 11;�per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL: If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st, you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll. Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived. Call 208 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS.PLEASE ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: DO NOT STAPLE,TAPE, PAPERCLIP,OR GLUE YOUR PAYMENT. NAME ADDRESS 'III"�I"II"I��III�'�II��IIIIIII.I"IIIIII'���II�"I'll�ll��l�� ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 PARCEL NO. VEO-W-24-01 IPUC DR 23 Attachment 2 Page 10 of 12 ' 1 ' 1 R 1 1 • 1 � . 1 � . ADA COUNTY TREASURER Phone: 208-287-6800 P.O. BOX 2868 TAX YEAR Email: taxinfo@adacounty.id.gov BOISE,ID 83701 2023 https://adacounty.id.gov/treasurer DUE DATE: DECEMBER 20, 2023 BACK OF BILL INCLUDES PARCEL NUMBER: R8956260200 Property Description: IMPORTANT DETAILS 2023 Bill Number: 4410423 LOT 2 BLK 2 VAN ENGELEN ESTATES SUB#2 Property Type: REAL Tax Roll: PROPERTY Code Area: 05-35 Property Address: 42 S PAYETTE PL ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON , QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.1d.gov/treasurer TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT WHAT DATE WAS MY BILL PRINTED? ADA COUNTY 208-287-7000 .001610248 NOVEMBER 17 , 2023 EAGLE FIRE 208-939-6463 .001055369 SCHOOL#2 OTHER 208-350-5038 .000011710 SCHOOL#2 SUPPLMNT 208-350-5038 .000274176 WHAT IS MY CURRENT ASSESSED VALUE? SCHOOL#2 PLNT FACILITY 208-350-5038 .000313455 EAGLE CITY 208-489-8762 .000501212 TOTAL ASSESSED VALUE: 0 ADA COUNTY HIGHWAY 208-562-3291 .000087502 HOMEOWNER'S EXEMPTION: 0 COLLEGE OF WESTERN IDAHO 208-562-3291 .000087502 EMERGENCY MEDICAL 208-287-2975 .000087279 TOTAL TAXABLE VALUE: 0 FLOOD DISTRICT#10 208-861-2766 .000070503 DRY CREEK CEMETERY 208-853-1940 .000021842 EAGLE SEWER 208-939-0132 .000015916 MOSQUITO ABATEMENT 208-577-4646 .000015543 WHO DO I CONTACT ABOUT THE ASSESSED SUBTOTAL .004555682 VALUE OF MY PROPERTY? Certifications&Special Assessments: ASSESSOR'S OFFICE,208-287-7200 DRAINAGE DIST#2 208-629-7447 7.00 WHAT WAS PRIOR YEAR TAX? PRIOR YEAR TAX: 0.00 **SCHOOL DISTRICT FACILITIES FUND TAXADJUSTMENT 0.00 SAVINGS: CURRENT YEAR TAX. 7.00 "HOMEOWNER TAX RELIEF CREDIT: 0.00 "ADDITIONAL TAX RELIEF CREDIT 0.00 STATE PROPERTY TAX REDUCTION(PTR): 0.00 **Tax relief appropriated by the Idaho State PREPAYMENTS RECEIVED: 0.00 Legislature TOTAL DUE: 7.00 IMPORTANT MESSAGE NHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1% 'ER MONTH FROM JANUARY 1ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT NCLUDING LATE CHARGE AND INTEREST. PAYMENT ® a OG s Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg.182 N.Cloverdale Rd. M-F 8:00 am to 5:00 Pm Use coupon and envelope processing provided1 Have your bill number ready Nov.20 through Dec.20 only SECURE DROP BOXES AVAILABLE See our website for locations f5ii615J5.1B-OOtD530__- --- --------.-.---------------------------------------- IMPORTANT-RETURN THIS COUPON WITH YOUR CHECK FOR ACCURATE PAYMENT PROCESSING. PAY TO: ADA COUNTY TREASURER ADA COUNTY TREASURER P.O. BOX 2868, BOISE, ' 83701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK ❑Check here if mailing address has changed and BOISE,ID 83701 indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3 . 50 ❑ FULL PAYMENT $ 7 . 00 ❑ OTHER PAYMENT $ SUEZ WATER IDAHO INC PARCEL NUMBER: R8956260200 8248 W VICTTORY RD �O�SEID 0���� DUE DATE: DECEMBER 20, 2023 44104230p00������35000000000007003 VEO- 825657 5354 505448504848� Attachment 2 Page 11 of 12 PROPERTY TAX INFORMATION TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th All Rolls Znd half date. If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing,not on a permanent foundation Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf. If escrow arrangements have changed,be sure to contact the party responsible for payment or our office.Reminder notices TAX DEED:If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make, in properties. favor of the county,a tax deed for such property.Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found,if necessary,in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS: Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction. Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904,63-1012 &63- 1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL: If construction is DELINQUENT TAX,LATE CHARGE,& INTEREST:If property tax is completed after the property roll assessment deadline in May, not paid when due,Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1st subsequent tax roll.This bill may he in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL: If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS.PLEASE ON THE BILL,PLEASE PROVIDE UPDATED INFORMATION: DO NOT STAPLE,TAPE, PAPERCLIP,OR GLUE YOUR PAYMENT. NAME ADDRESS III �IIIIIII�'�II��IIIIIII.I"111111'���II�"I'll�ll��l�� ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 PARCEL NO. VEO-W-24-01 IPUC DR 23 Attachment 2 Page 12 of 12 2024 ADA COUNTY TAX COLLECTOR 11/15/2024 PUBLIC UTILITY TAX BILL THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2024, AND THE SECOND HALF AFTER June 20,2025. IF THE TAX ACCOUNT DOES BECOME DELINQUENT, A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Amt Due Amt Due 90400200615 VEOLIAWATER 01 .009059313 674,983 6,114.88 6,114.88 3,057.44 90400200616 VEOLIAWATER 01-4 .006613099 13,805,019 91,293.92 91,293.92 45,646.96 90400200617 VEOLIAWATER 01-5 .009074354 4,118,134 37,369.42 37,369.42 18,684.71 90400200618 VEOLIAWATER 01-6 .009074354 95,693,453 868,356.24 868,356.24 434,178.12 90400200619 VEOLIAWATER 01-7 .009078246 3,412 30.98 30.98 15.49 90400200620 VEOLIAWATER 01-8 .009078246 3,601,235 32,692.88 32,692.88 16,346.44 90400200621 VEOLIAWATER 01-10 .009074354 1,137 10.32 10.32 5.16 90400200622 VEOLIAWATER 01-12 .006598058 1,548,423 10,216.58 10,216.58 5,108.29 90400200623 VEOLIAWATER 01-15 .009094725 167,182 1,520.48 1,520.48 760.24 90400200624 VEOLIAWATER 01-16 .006613099 750,613 4,963.86 4,963.86 2,481.93 90400200625 VEOLIAWATER 01-23 .009074354 3,004,725 27,265.96 27,265.96 13,632.98 90400200626 VEOLIAWATER 01-24 .009078246 4,176,705 37,917.18 37,917.18 18,958.59 90400200627 VEOLIAWATER 01-30 .009074354 2,126,167 19,293.60 19,293.60 9,646.80 90400200628 VEOLIAWATER 01-34 .006640234 31,276 207.68 207.68 103.84 90400200629 VEOLIAWATER 01-38 .006613099 13,648 90.26 90.26 45.13 90400200630 VEOLIAWATER 01-39 .009078246 5,118 46.48 46.48 23.24 90400200631 VEOLIAWATER 01-41 .009074354 15,353 139.30 139.30 69.65 90400200632 VEOLIAWATER 01-43 .006613099 569 3.72 3.72 1.86 90400200633 VEOLIAWATER 01-44 .009094725 7,551,619 68,679.92 68,679.92 34,339.96 90400200634 VEOLIAWATER 01-46 .009059313 167,751 1,519.72 1,519.72 759.86 90400200635 VEOLIAWATER 01-49 .009059313 5,686 51.50 51.50 25.75 90400200636 VEOLIAWATER 01-6 01-54 .009074354 1,948,750 17,683.68 17,683.68 8,841.84 90400200637 VEOLIAWATER 01-90 .006613099 4,708,957 31,140.80 31,140.80 15,570.40 90400200638 VEOLIAWATER 01-94 .006613959 83,022 549.10 549.10 274.55 90400200639 VEOLIAWATER 01-104 .009074354 2,344,527 21,275.06 21,275.06 10,637.53 90400200640 VEOLIAWATER 01-6 01-105 .009074354 983,758 8,926.98 8,926.98 4,463.49 90400200641 VEOLIAWATER 01-110 .006639374 2,022,674 13,429.28 13,429.28 6,714.64 90400200642 VEOLIAWATER 01-6 01-111 .009074354 797,810 7,239.62 7,239.62 3,619.81 VEO-W-24-01 IPUC DR 23 Attachment 3 128 Page 1 of 7 2024 ADA COUNTY TAX COLLECTOR 11/15/2024 PUBLIC UTILITY TAX BILL THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2024, AND THE SECOND HALF AFTER June 20,2025. IF THE TAX ACCOUNT DOES BECOME DELINQUENT, A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Amt Due Amt Due 90400200643 VEOLIAWATER 01-5 01-112 .009074354 1,986,849 18,029.38 18,029.38 9,014.69 90400200644 VEOLIAWATER 01-6 01-113 .009074354 2,912,605 26,430.02 26,430.02 13,215.01 90400200645 VEOLIAWATER 01-114 .006609207 272,381 1,800.22 1,800.22 900.11 90400200646 VEOLIAWATER 01-6 01-115 .009074354 126,239 1,145.54 1,145.54 572.77 90400200647 VEOLIAWATER 01-6 01-116 .009074354 1,450,047 13,158.26 13,158.26 6,579.13 90400200648 VEOLIAWATER 01-15 01-117 .009094725 64,257 584.40 584.40 292.20 90400200649 VEOLIAWATER 01-44 01-118 .009094725 1,087,251 9,888.22 9,888.22 4,944.11 90400200650 VEOLIAWATER 02-2 .009074354 277,499 2,518.14 2,518.14 1,259.07 90400200651 VEOLIAWATER 02-5 .009078246 2,880,192 26,147.08 26,147.08 13,073.54 90400200652 VEOLIAWATER 02-20 .006613099 97,807 646.82 646.82 323.41 90400200653 VEOLIAWATER 02-21 .006609207 2,923,978 19,325.18 19,325.18 9,662.59 90400200654 VEOLIAWATER 02-24 .006639374 2,034,047 13,504.82 13,504.82 6,752.41 90400200655 VEOLIAWATER 02-25 .006640234 22,177 147.24 147.24 73.62 90400200656 VEOLIAWATER 03 .004978091 44,923 223.62 223.62 111.81 90400200657 VEOLIAWATER 03-5 .004904296 1,137 5.60 5.60 2.80 90400200658 VEOLIAWATER 03-13 .004966284 2,728,932 13,552.62 13,552.62 6,776.31 90400200659 VEOLIAWATER 03-14 .004966284 66,532 330.42 330.42 165.21 90400200660 VEOLIAWATER 03-15 .004947924 569 2.78 2.78 1.39 90400200661 VEOLIAWATER 05 .003057255 2,617,478 8,002.28 8,002.28 4,001.14 90400200662 VEOLIAWATER 05-1 .003057255 6,147,063 18,793.16 18,793.16 9,396.58 90400200663 VEOLIAWATER 05-6 .003042013 149,554 454.92 454.92 227.46 90400200664 VEOLIAWATER 05-9 .003042013 1,531,932 4,660.16 4,660.16 2,330.08 90400200665 VEOLIAWATER 05-14 .003042013 36,393 110.70 110.70 55.35 90400200666 VEOLIAWATER 05-16 .003026394 1,331,200 4,028.76 4,028.76 2,014.38 90400200667 VEOLIAWATER 05-18 .003026394 43,217 130.80 130.80 65.40 90400200668 VEOLIAWATER 05-20 .003042013 12,510 38.06 38.06 19.03 90400200669 VEOLIAWATER 05-22 .005507160 362,228 1,994.84 1,994.84 997.42 90400200670 VEOLIA WATER 05-23 .003021642 2,275 6.90 6.90 3.45 VEO-W-24-01 IPUC DR 23 Attachment 3 129 Page 2 of 7 2024 ADA COUNTY TAX COLLECTOR 11/15/2024 PUBLIC UTILITY TAX BILL THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2024, AND THE SECOND HALF AFTER June 20,2025. IF THE TAX ACCOUNT DOES BECOME DELINQUENT, A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Amt Due Amt Due 90400200671 VEOLIAWATER 05-25 .003042013 31,844 96.88 96.88 48.44 90400200672 VEOLIAWATER 05-27 .005507160 44,923 247.38 247.38 123.69 90400200673 VEOLIAWATER 05-28 .005507160 65,394 360.16 360.16 180.08 90400200674 VEOLIAWATER 05-30 .003057255 3,412 10.44 10.44 5.22 90400200675 VEOLIAWATER 05-35 .003057255 1,332,338 4,073.26 4,073.26 2,036.63 90400200676 VEOLIAWATER 05-36 .003042013 569 1.70 1.70 0.85 90400200677 VEOLIAWATER 05-45 .003042013 199,595 607.16 607.16 303.58 90400200678 VEOLIAWATER 05-47 .003042013 32,981 100.32 100.32 50.16 90400200679 VEOLIAWATER 05-50 .003057255 1,475,636 4,511.40 4,511.40 2,255.70 90400200680 VEOLIAWATER 05-51 .005522402 892,206 4,927.14 4,927.14 2,463.57 90400200681 VEOLIAWATER 05-53 .005522402 135,338 747.38 747.38 373.69 90400200682 VEOLIAWATER 05-54 .005522402 374,738 2,069.48 2,069.48 1,034.74 90400200683 VEOLIAWATER 05-55 .005507160 1,137 6.26 6.26 3.13 90400200684 VEOLIAWATER 05-59 .003041636 547,037 1,663.86 1,663.86 831.93 90400200685 VEOLIAWATER 05-60 .003041636 292,853 890.74 890.74 445.37 90400200686 VEOLIAWATER 05-63 .003022502 168,888 510.42 510.42 255.21 90400200687 VEOLIAWATER 05-64 .003036884 60,276 183.04 183.04 91.52 90400200688 VEOLIAWATER 05-65 .003041636 706,258 2,148.12 2,148.12 1,074.06 90400200689 VEOLIAWATER 05-66 .003041636 132,495 403.02 403.02 201.51 90400200690 VEOLIAWATER 05-68 .003040002 845,008 2,568.82 2,568.82 1,284.41 90400200691 VEOLIAWATER 05-69 .003040002 76,199 231.64 231.64 115.82 90400200692 VEOLIAWATER 05-70 .003055244 100,082 305.78 305.78 152.89 90400200693 VEOLIAWATER 05-71 .003055244 3,015,530 9,213.16 9,213.16 4,606.58 90400200694 VEOLIAWATER 05-45 05-76 .003042013 154,672 470.54 470.54 235.27 90400200695 VEOLIAWATER 05-1 05-77 .003057255 627,217 1,917.58 1,917.58 958.79 90400200696 VEOLIAWATER 05-14 05-78 .003042013 45,492 138.38 138.38 69.19 90400200697 VEOLIAWATER 05-35 05-79 .003057255 839,321 2,566.02 2,566.02 1,283.01 90400200698 VEOLIAWATER 05-87 .003056104 1,440,380 4,401.96 4,401.96 2,200.98 VEO-W-24-01 IPUC DR 23 Attachment 3 130 Page 3 of 7 2024 ADA COUNTY TAX COLLECTOR 11/15/2024 PUBLIC UTILITY TAX BILL THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2024, AND THE SECOND HALF AFTER June 20,2025. IF THE TAX ACCOUNT DOES BECOME DELINQUENT, A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Amt Due Amt Due 90400200699 VEOLIAWATER 05-91 .003037744 326,403 991.52 991.52 495.76 90400200700 VEOLIAWATER 05-98 .003040862 7,392 22.48 22.48 11.24 90400200701 VEOLIAWATER 05-100 .003057255 181,967 556.30 556.30 278.15 90400200702 VEOLIAWATER 05-101 .003036884 120,553 366.12 366.12 183.06 90400200703 VEOLIAWATER 05-102 .003040776 41,511 126.24 126.24 63.12 90400200704 VEOLIAWATER 05-103 .003041636 19,334 58.84 58.84 29.42 90400200705 VEOLIAWATER 05-30 05-106 .003057255 36,962 113.00 113.00 56.50 90400200706 VEOLIAWATER 06-8 .006973876 3,412 5.48 23.80 29.28 14.64 90400200707 VEOLIAWATER 13 .002929530 133,632 391.46 391.46 195.73 90400200708 VEOLIAWATER 16 .005394677 1,025,269 5,530.98 5,530.98 2,765.49 90400200709 VEOLIAWATER 17 .005394677 14,216 76.68 76.68 38.34 90400200710 VEOLIAWATER 18 .005394677 403,170 648.02 2,174.98 2,823.00 1,411.50 90400200711 VEOLIAWATER 34 .005409919 540,782 2,925.60 2,925.60 1,462.80 90400200712 VEOLIAWATER 35 .005374306 254,185 1,366.06 1,366.06 683.03 90400200713 VEOLIAWATER 44 .002986846 3,412 10.22 10.22 5.11 90400200714 VEOLIAWATER 50 .005394677 811,458 1,304.26 4,377.58 5,681.84 2,840.92 90400200715 VEOLIAWATER 52 .005359265 1,706 9.14 9.14 4.57 90400200716 VEOLIAWATER 57 .002909159 5,830,896 6,352.44 16,963.00 23,315.44 11,657.72 90400200717 VEOLIAWATER 62 .002982954 1,128,194 1,229.12 3,365.36 4,594.48 2,297.24 90400200718 VEOLIAWATER 63 .002909159 5,129,187 5,587.98 14,921.60 20,509.58 10,254.79 90400200719 VEOLIAWATER 67 .002914489 1,084,408 3,160.50 3,160.50 1,580.25 90400200720 VEOLIAWATER 71 .003001314 448,662 1,346.56 1,346.56 673.28 90400200721 VEOLIAWATER 74 .002986846 9,098 27.18 27.18 13.59 90400200722 VEOLIAWATER 81 .002666939 439,563 478.88 1,172.28 1,651.16 825.58 90400200723 VEOLIAWATER 87 .002666939 250,204 667.28 667.28 333.64 90400200724 VEOLIAWATER 100 .002927519 22,177 64.90 64.90 32.45 90400200725 VEOLIAWATER 105 .003001314 9,098 27.30 27.30 13.65 90400200726 VEOLIAWATER 120 .005374306 4,896,042 5,333.98 26,312.84 31,646.82 15,823.41 VEO-W-24-01 IPUC DR 23 Attachment 3 131 Page 4 of 7 2024 ADA COUNTY TAX COLLECTOR 11/15/2024 PUBLIC UTILITY TAX BILL THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2024, AND THE SECOND HALF AFTER June 20,2025. IF THE TAX ACCOUNT DOES BECOME DELINQUENT, A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Amt Due Amt Due 90400200727 VEOLIAWATER 122 .002909159 3,214,556 3,502.08 9,351.66 12,853.74 6,426.87 90400200728 VEOLIAWATER 124 .002944772 20,471 60.30 60.30 30.15 90400200729 VEOLIAWATER 136 .002982954 13,648 40.70 40.70 20.35 90400200730 VEOLIAWATER 145 .005089531 5,686 28.92 28.92 14.46 90400200731 VEOLIAWATER 148 .002909159 259,303 754.36 754.36 377.18 90400200732 VEOLIAWATER 150 .002929530 14,216 41.64 41.64 20.82 90400200733 VEOLIAWATER 153 .002929530 30,707 89.96 89.96 44.98 90400200734 VEOLIAWATER 188 .005374306 83,591 91.08 449.26 540.34 270.17 90400200735 VEOLIAWATER 194 .005374306 717,063 781.20 3,853.72 4,634.92 2,317.46 90400200736 VEOLIAWATER 202 .005379636 48,335 77.70 260.04 337.74 168.87 90400200737 VEOLIAWATER 211 .002913051 35,256 56.68 102.70 159.38 79.69 90400200738 VEOLIAWATER 233 .005374306 4,478,087 24,066.60 24,066.60 12,033.30 90400200739 VEOLIAWATER 234 .002909159 105,768 307.72 307.72 153.86 90400200740 VEOLIAWATER 240 .002982954 1,164,018 3,472.20 3,472.20 1,736.10 90400200741 VEOLIAWATER 241 .003013121 392,934 1,183.98 1,183.98 591.99 90400200742 VEOLIAWATER 242 .003013121 55,727 167.92 167.92 83.96 90400200743 VEOLIAWATER 243 .002929530 16,491 48.30 48.30 24.15 90400200744 VEOLIAWATER 267 .002913051 130,220 209.30 379.34 588.64 294.32 90400200745 VEOLIAWATER 270 .002929530 259,871 761.30 761.30 380.65 90400200746 VEOLIAWATER 271 .002927519 317,873 930.58 930.58 465.29 90400200747 VEOLIAWATER 320 .005379636 308,206 1,658.02 1,658.02 829.01 90400200748 VEOLIAWATER 324 .002942761 10,804 31.80 31.80 15.90 90400200749 VEOLIAWATER 01-6 326 .009074354 1,107,722 10,051.86 10,051.86 5,025.93 90400200750 VEOLIAWATER 331 .005409919 32,981 178.42 178.42 89.21 90400200751 VEOLIAWATER 334 .005394677 2,444,609 3,929.20 13,187.84 17,117.04 8,558.52 90400200752 VEOLIAWATER 335 .005374306 3,240,714 5,208.78 17,416.56 22,625.34 11,312.67 90400200753 VEOLIAWATER 336 .002927519 118,847 347.92 347.92 173.96 90400200754 VEOLIAWATER 339 .002942761 18,765 55.20 55.20 27.60 VEO-W-24-01 IPUC DR 23 Attachment 3 132 Page 5 of 7 2024 ADA COUNTY TAX COLLECTOR 11/15/2024 PUBLIC UTILITY TAX BILL THIS LISTING IS IN LIEU OF INDIVIDUAL TAX BILLS. PLEASE PAY ONE OF THE TOTALS LISTED AT THE END. IF YOU SHOULD ELECT TO PAY IN HALVES,THE FIRST HALF PAYMENT WILL BECOME DELINQUENT AFTER December 20,2024, AND THE SECOND HALF AFTER June 20,2025. IF THE TAX ACCOUNT DOES BECOME DELINQUENT, A LATE CHARGE OF 2%AND INTEREST CHARGES OF 1% PER MONTH WILL BE ASSESSED. Increment Assessed Tax Full Half Parcel# Name Code Area Code Area Levy Amount *Fire Consent Amount Amt Due Amt Due 90400200755 VEOLIA WATER 341 .003016556 149,554 451.10 451.10 225.55 90400200756 VEOLIAWATER 361 .002914489 1,412,517 4,116.76 4,116.76 2,058.38 90400200757 VEOLIA WATER 363 .002929530 17,059 49.98 49.98 24.99 90400200758 VEOLIA WATER 368 .005409919 2,843 15.38 15.38 7.69 90400200759 VEOLIA WATER 120 369 .005374306 123,396 134.44 663.16 797.60 398.80 90400200760 VEOLIA WATER 371 .002944772 20,471 60.30 60.30 30.15 "3""EQUIVALENT PIPELINE MILEA 238,749,999 34,930.62 1,720,847.68 197559778.30 8779889.15 N.Ada Fire&Rescue 119439.42 Whitney Fire 23,449.94 VEO-W-24-01 IPUC DR 23 Attachment 3 133 Page 6 of 7 2024 ADA COUNTY TAX COLLECTOR 11/15/2024 PUBLIC UTILITY TAX BILL VEOLIA WATER-9040020 **School District Facilities Fund Savings 228,353.34 **Tax Relief Appropriated by the Idaho State Legislature PLEASE CHECK BELOW WHETHER YOUARE PAYING FIRST HALF OR FULL TAX DUE ❑ 877,889.15 First Half Due ❑ 877,889.15 Second Half Due ❑ 1,755,778.30 Full Tax Due First Half Taxes Are Delinquent After December 20,2024 Second Half Taxes Are Delinquent After June 20,2025 A 2%LATE CHARGE AND 1%PER MONTH INTEREST CHARGE ARE PLACED ON ALL DELINQUENT TAXES AS PROVIDED IN IDAHO CODE 63-903. ADA COUNTY TAX COLLECTOR P.O.BOX 2868 BOISE,ID 83701 VEO-W-24-01 IPUC DR 23 Attachment 3 134 Page 7 of 7 ADA COUNTY TREASURER TAX YEAR Phone: 208-287-6800 P.O. BOX 2868 Email: taxinfo@adacounty.id.gov BOISE, ID 83701 2024 https://adacounty.id.gov/treasurer Property Description: BACK OF BILL INCLUDES PARCEL NUMBER: S0515315100 PAR n5100 C E SIDE NE4 SW4 IMPORTANT DETAILS 2024 Bill Number: 4627623 SEC 15 4N I E RS8777 ?14900-5 Property Type; REAL Tax Roll: PROPERTY Code Area: 05-6 Property Address: 2427 E RIVERSIDE DR Urban Renewal Agency; EAGLE DOWNTOWN/EAST END ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON , QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.id.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT Certifications and special assessments. November 15,2024 DRAINAGE DIST#2 208-629-7447 7.00 WHAT IS MY CURRENT ASSESSED VALUE? TAX ADJUSTMENT: 0.00 TOTAL ASSESSED VALUE: SO CURRENT YEAR TAX: $0.00 PREPAYMENTS RECEIVED: HOMESTEAD EXEMPTION: so "HOMEOWNER PROPERTY TAX RELIEF CREDIT: TOTAL TAXABLE VALUE: SO STATE PROPERTY TAX REDUCTION: TOTAL DUE: $7.00 WHO DO I CONTACT ABOUT THE ASSESSED VALUE OF MY PROPERTY? ASSESSOR'S OFFICE,208-287-7200 WHAT WAS THE PRIOR YEAR TAX? PRIOR YEAR TAX: S0.00 **SCHOOL DISTRICT FACILITIES FUND SAVINGS: S0.00 "Tax relief appropriated by the Idaho State Legislature IMPORTANTMESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1%PER MONTH FROM JANUARY 1 ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS Mail Bill Pay. Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale processing M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.18-Dec.20 ONLY provided SECURE DROP BOXES AVAILABLE See our website for locations _______________________________________________________________________________. USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE DO NOT STAPLE,TAPE, PAPERCLIP, OR GLUE YOUR PAYMENT. I PAY TO: ADA COUNTY ADA COUNTY TREASURER P.O. BOXBOISE, ID 83701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE, ID 83701 ❑Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3.50 ❑ FULL PAYMENT $ 7.00 ❑ OTHER PAYMENT $ SUEZ WATER IDAHO INC 8248 W VICTORY RD PARCEL NUMBER: S0515315100 BOISE ID 83709 DUE DATE: DECEMBER 20, 2024 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 1 of 14 Page 5of5 8348534953514953494848004627623000000000035000000000007002 PROPERTY TAX WF©RMA 0 N TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th date.If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing,not on a permanent foundation Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY: Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf. If escrow arrangements have changed,be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make,in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS:Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904,63-1012&63-1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION:New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL:If construction is DELINQUENT TAX,LATE CHARGE,&INTEREST:If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL:If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN ON THE BILL,PLEASE PROVIDE UPDATED INFORMATION: NAME ADDRESS ADA COUNTY TREASURER P.O. BOX 2868 PHONE NO. BOISE, ID 83701-2868 VEO-W-24-01 IPUC DR 23 Attachment 1 PARCEL NO. Page 2 of 14 OnuceRTIWeloffeRMo .,, ADA COUNTY TREASURER Phone: 208-287-6800 TAX YEAR f P.O.BOX 2868 Email: taxinfo@adacounty.id.gov BOISE, ID 83701 2024 https:Hadacounty.id.gov/treasurer Property Description: BACK OF BILL INCLUDES PARCEL NUMBER: R7476540115 PAR#0115 LOT I BLK 2 IMPORTANT DETAILS 2024 Bill Number: 4626288 RIVERSTONE TOWNHOUSES Property Type: REAL '0110B Tax Roll: PROPERTY Code Area: 05-1 Property Address: 600 N EAGLE RD Urban Renewal Agency: ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMONQUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https:"adacounty.id.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT ADA COUNTY 208-287-7000 .001544150 November 15,2024 EAGLE FIRE 208-939-6463 .001015337 ADA COUNTY HIGHWAY 208-387-6100 .000495404 WHAT IS MY CURRENT ASSESSED VALUE? EAGLE CITY 208-489-8762 .000465337 TOTAL ASSESSED VALUE: SO SCHOOL#2 OTHER 208-350-5038 .000011164 SCHOOL#2 SUPPLMNT 208-350.5038 000034492 HOMESTEAD EXEMPTION: SO SCHOOL#2 PLNT FACILITY 208-350-5038 .000286090 TOTAL TAXABLE VALUE: 50 SCHOOL#2 JUDGMENT IC 63-1305 208-350-5038 .000000086 COLLEGE OF WESTERN IDAHO 208-562-3291 .000085194 WHO DO I CONTACT ABOUT THE ASSESSED EMERGENCY MEDICAL 208-287-2975 .000084684 VALUE OF MY PROPERTY? DRY CREEK CEMETERY 208-853-1940 .000020371 EAGLE SEWER 208-939-0132 .000015242 ASSESSOR'S OFFICE,208-287-7200 MOSQUITO ABATEMENT 208-577-4646 .000015041 SUBTOTAL: .004072592 0.00 WHAT WAS THE PRIOR YEAR TAX? Certifications and special assessments. PRIOR YEAR TAX: S0.00 DRAINAGE DIST#2 208-629-7447 7.00 "'SCHOOL DISTRICT FACILITIES FUND TAX ADJUSTMENT: 0.00 SAVINGS: CURRENT YEAR TAX: $0.00 PREPAYMENTS RECEIVED: —HOMEOWNER PROPERTY TAX RELIEF CREDIT: S0.00 STATE PROPERTY TAX REDUCTION: TOTAL DUE: $7.00 Tax relief appropriated by the Idaho State -- Legislature -WIMPORTANT MESSAGE HEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1%PER MONTH FROM JANUARY 1 ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS ® ItID I © r Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 Flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 Flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale processing M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.18-Dec.20 ONLY provided SECURE DROP BOXES AVAILABLE See our website for locations -------------------------------------------------------------------------------- USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE DO NOT STAPLE,TAPE, PAPERCLIP, OR GLUE YOUR PAYMENT. PAY • ADA COUNTY ADA COUNTY TREASURER P.O. BOX 2868, BOISE, P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE, ID 83701 ❑Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: HALF PAYMENT $ 3.50 FULL PAYMENT $ 7.00 OTHER PAYMENT $ 9-3-2386... """"""""'AUTO"5-DIGIT 83709 PARCEL NUMBER: R7476540115 VEOLIA WATER IDAHO INC DUE DATE: DECEMBER 20, 2024 8248 W VICTORY RD BOISE ID 83709-4165 VE IPUC DR 23 Attachment 1 1 Page 3 of 14 Page 1of2 8255525554535248494953004626288000000000035000000000007008 PROPERTY TAX DU FOR M AMN TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th All Rolls �nc:i half date. If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing, not on a permanent foundation Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency. Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED:If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make,in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to rnail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation rnark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS: Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of irUUrmation from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904, 63-1012&63- 1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS:Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL:If construction is DELINQUENT TAX, LATE CHARGE, & INTEREST:If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL:If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived. Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: NAME ADDRESS ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 VEO-W-24-01 IPUC DR 23 Attachment 1 PARCEL NO. Page 4 of 14 ... ADA COUNTY TREASURER TAX YEAR Phone: 208-287-6800 P.O. BOX 2868 Email: taxinfo@adacounty.id.gov BOISE, ID 83701 2024 https://adacounty.id.gov/treasurer Property Description: BACK OF BILL INCLUDES PARCEL NUMBER: S1104110330 PAR 990330 OF NE4NE4 IMPORTANT DETAILS 2024 Bill Number: 4616912 SEC 4 3N lE Property Type: REAL #110311-S#110320-S Tax Roll: PROPERTY Code Area: 02-24 Property Address: 2949 N CLOVERDALE RD Urban Renewal Agency: ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON , QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https:"adacounty.1d.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT BOISE CITY 208-972-8147 .004052902 1,152.65 November 15,2024 ADA COUNTY 208-287-7000 .001544150 439.16 ADA COUNTY HIGHWAY 208-387-6100 .000495404 140.89 WHAT IS MY CURRENT ASSESSED VALUE? SCHOOL#2 OTHER 208-350-5038 .000011164 3.18 TOTAL ASSESSED VALUE: S284,400 SCHOOL#2 SUPPLMNT 208-350-5038 .000034492 9.81 SCHOOL#2 PLNT FACILITY 208-350-5038 000286090 81.36 HOMESTEAD EXEMPTION: so SCHOOL#2 JUDGMENT IC 63-1305 208-350-5038 .000000086 .02 TOTAL TAXABLE VALUE: S284,400 COLLEGE OF WESTERN IDAHO 208-562-3291 .000085194 24.23 EMERGENCY MEDICAL 208.287-2975 .000084684 24.08 WHO DO I CONTACT ABOUT THE ASSESSED MERIDIAN CEMETERY 208-888-5705 .000030167 8.58 VALUE OF MY PROPERTY? MOSQUITO ABATEMENT 208-577-4646 .000015041 4.28 SUBTOTAL: .006639374 1.888.24 ASSESSOR'S OFFICE,208-287-7200 TAX ADJUSTMENT: 0.00 CURRENT YEAR TAX: $1,888.24 WHAT WAS THE PRIOR YEAR TAX? PREPAYMENTS RECEIVED: PRIOR YEAR TAX: S2,114.22 "HOMEOWNER PROPERTY TAX RELIEF CREDIT: STATE PROPERTY TAX REDUCTION: -SCHOOL DISTRICT FACILITIES FUND TOTAL DUE: $1,888.24 SAVINGS: S 101.31 •"Tax relief appropriated by the Idaho State Legislature IMPORTANT MESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1%PER MONTH FROM JANUARY 1 ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale processing M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.18-Dec.20 ONLY provided SECURE DROP BOXES AVAILABLE See our website for locations USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE DO NOT STAPLE,TAPE PAPERCLIP, OR GLUE YOUR PAYMENT PAY • ADA COUNTY ADA COUNTY TREASURER P.O. BOX 2868, BOISE, ID 83701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE,ID 83701 ❑Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 944.12 ❑ FULL PAYMENT $ 1,888.24 OTHER PAYMENT $ VEOLIA WATER IDAHO INC 8248 W VICTORY RD PARCEL NUMBER: S1104110330 BOISE ID 83709 DUE DATE: DECEMBER 20, 2024 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 5 of 14 Page 2of2 8349494852494948515148004616912000000009441200000001888243 PROPERTY TAX NFORMAMN TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th All Rolls-2nd half date. If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing, not on a permanent foundation Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make,in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tar,becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found,if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS: Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904,63-1012 &63- 1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL: If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST: If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME& PERSONAL PROPERTY TAX MISSED TAX ROLL: If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived. Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: NAME ADDRESS ADA COUNTY TREASURER P.O. BOX 2868 PHONE NO. BOISE, ID 83701-2868 VEO-W-24-01 IPUC DR 23 Attachment 1 PARCEL NO. Page 6 of 14 .. ADA COUNTY TREASURER TAX YEAR Phone: 208-287-6800 * " P.O. BOX 2868 Email: taxinfo@adacounty.id.gov BOISE, ID 83701 2024 https://adacounty.id.gov/treasurer Property Description: BACK OF BILL INCLUDES PARCEL NUMBER: R2024150995 LOT 22 HLK 3 IMPORTANT DETAILS 2024 Bill Number: 4624401 EAGLE HILLS WEST NO 1 Property Type: REAL #8417274 Tax Roll: PROPERTY Code Area: 05-1 Property Address: 1384 E CERRAN AR CT Urban Renewal Agency: ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON , QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.id.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT ADA COUNTY 208-287-7000 .001544150 November 15,2024 EAGLE FIRE 208-939-6463 .001015337 ADA COUNTY HIGHWAY 208-387-6100 .000495404 WHAT IS MY CURRENT ASSESSED VALUE? EAGLE CITY 208-489-8762 .000465337 TOTAL ASSESSED VALUE: SO SCHOOL#2 OTHER 208-350-5038 .000011164 SCHOOL#2 SUPPLMNT 208-350-5038 000034492 HOMESTEAD EXEMPTION: SO SCHOOL#2 PLNT FACILITY 208-350-5038 .000286090 TOTAL TAXABLE VALUE: SO SCHOOL#2 JUDGMENT IC 63-1305 208-350-5038 .000000086 COLLEGE OF WESTERN IDAHO 208-562-3291 .000085194 WHO DO I CONTACT ABOUT THE ASSESSED EMERGENCY MEDICAL 208-287-2975 .000084684 VALUE OF MY PROPERTY? DRY CREEK CEMETERY 208-853-1940 .000020371 EAGLE SEWER 208-939.0132 .000015242 ASSESSOR'S OFFICE,208-287-7200 MOSQUITO ABATEMENT 208-577-4646 .000015041 SUBTOTAL: .004072592 0.00 WHAT WAS THE PRIOR YEAR TAX? Certifications and special assessments. PRIOR YEAR TAX: S0.00 DRAINAGE DIST#2 208.629-7447 7.00 **SCHOOL DISTRICT FACILITIES FUND TAX ADJUSTMENT: 0.00 SAVINGS: CURRENT YEAR TAX: $0.00 PREPAYMENTS RECEIVED: "HOMEOWNER PROPERTY TAX RELIEF CREDIT: S0.00 STATE PROPERTY TAX REDUCTION: TOTAL DUE: $7.00 "'Tax relief appropriated by the Idaho State Legislature IMPORTANT MESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1%PER MONTH FROM JANUARY 1 ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS 40 Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 Flat fee E-check:$3.00 Flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale processing M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.18-Dec.20 ONLY provided SECURE DROP BOXES AVAILABLE See our website for locations -------------------------------------------------------------------------------- USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE DO NOT STAPLE,TAPE, PAPERCLIP, OR GLUE YOUR PAYMENT. PAY • ADA COUNTY ADA COUNTY TREASURER P.O. BOXBOISE, ID 83701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE, ID 83701 ❑Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3.50 ❑ FULL PAYMENT $ 7.00 ❑ OTHER PAYMENT $ 8*1*1890********'************AUTO**5-DIGIT 83709 I��I�I�II���I�III��IIIIII�IIII��'III�'lll'I�I��II"II'll'����'�I� PARCEL NUMBER: R2024150995 ,l SUEZ WATER IDAHO INC DUE DATE: DECEMBER 20, 2024 8248 W VICTORY RD BOISE ID 83709-4165 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 7 of 14 Page 1of5 8250485052495348575753004624401000000000035000000000007002 PROPERTY TAX NFORMAMN TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January list and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1st and December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th date.If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing,not on a permanent oun ation , Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf.If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED:If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make,in properties. favor of the county,a tax deed for such property. Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes,(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant.of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS:Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904, 63-1012&63- 1014) as the same day you make your payment.You will not receive your check back from your financial institution.Payments are NEW CONSTRUCTION:New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS:Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY) ROLL:If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST:If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1% per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached, property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL:If property is reassessed between the date EXTENSION:If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: NAME ADDRESS ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 VEO-W-24-01 IPUC DR 23 Attachment 1 PARCEL NO. Page 8 of 14 ADA COUNTY CONSOLIDATED PROPERTY TAX BILL ADA COUNTY TREASURER TAX YEAR Phone: 208-287-6800 P.O. BOX 2868 Email: taxinfo@adacounty.id.gov BOISE, ID 83701 2024 https://adacounty.id.gov/treasurer Property Description: BACK OF BILL INCLUDES PARCEL NUMBER: R8956260200 LOT 2 BLK 2 IMPORTANT DETAILS 2024 Bill Number: 4627264 VAN ENGELEN ESTATES SUB#2 Property Type: REAL Tax Roll: PROPERTY Code Area: 05-35 Property Address: 42 S PAYETTE PL Urban Renewal Agency: ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON , QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.id.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT ADA COUNTY 208-287-7000 .001544150 November 15,2024 EAGLE FIRE 208-939-6463 .001015337 ADA COUNTY HIGHWAY 208-387-6100 .000495404 WHAT IS MY CURRENT ASSESSED VALUE? EAGLE CITY 208-489-8762 .000465337 TOTAL ASSESSED VALUE: SO SCHOOL#2 OTHER 208-350-5038 .000011164 SCHOOL#2 SUPPLMNT 208-350.5036 000034492 HOMESTEAD EXEMPTION: SO SCHOOL#2 PLNT FACILITY 208-350-5038 .000286090 TOTAL TAXABLE VALUE: SO SCHOOL#2 JUDGMENT IC 63-1305 208-350-5038 .000000086 COLLEGE OF WESTERN IDAHO 208-562-3291 .000085194 WHO DO I CONTACT ABOUT THE ASSESSED EM E RG EN CY M EDI CAL 208.287-2975 .000084684 VALUE OF MY PROPERTY? FLOOD DISTRICT#10 20M61-2766 .000068291 DRY CREEK CEMETERY 208-853-1940 .000020371 ASSESSOR'S OFFICE,208-287-7200 EAGLE SEWER 208-939-0132 .000015242 MOSQUITO ABATEMENT 208-577-4646 .000015041 WHAT WAS THE PRIOR YEAR TAX? SUBTOTAL: .004140883 0.00 PRIOR YEAR TAX: S0.00 Certifications and special assessments. **SCHOOL DISTRICT FACILITIES FUND DRAINAGE DIST#2 208-629-7447 7.00 SAVINGS: TAX ADJUSTMENT: 0.00 CURRENT YEAR TAX: $0.00 PREPAYMENTS RECEIVED: S0.00 "HOMEOWNER PROPERTYTAX RELIEF CREDIT: STATE PROPERTY TAX REDUCTION: "Tax relief appropriated by the Idaho State TOTAL DUE: $7.00 Legislature WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1%PER MONTH FROM JANUARY 1 ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT ® fft E] ® r Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale processing M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.18-Dec.20 ONLY provided SECURE DROP BOXES AVAILABLE See our website for locations _______________________________________________________________________________- USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE DO NOT STAPLE,TAPE, PAPERCLIP, OR GLUE YOUR PAYMENT. PAY TO: ADA COUNTY ADA COUNTY TREASURER P.O. BOXBOISE, ID 83701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE,ID 83701 ❑Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3.50 ❑ FULL PAYMENT $ 7.00 ❑ OTHER PAYMENT $ SUEZ WATER IDAHO INC 8248 W VICTORY RD PARCEL NUMBER: R8956260200 BOISE ID 83709 DUE DATE: DECEMBER 20, 2024 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 9 of 14 Page 2of5 825657535450544850484800462726400000O000035000000000007000 PROPERTY TAX Wif ®RMATMN TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1st and the 4th Monday in May. November- December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due see each roll above June 20th date.If the first half is paid timely,the second half is due by June 20th. PROPERTYTYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing, not on a permanent foundation I Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office. Reminder notices TAX DEED:If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make, in properties. favor of the county,a tax deed for such property.Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S. Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found,if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS: Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process-the payment as a-check- prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904,63-1012&63-1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION: New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS:Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL:If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST: If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL:If property is reassessed between the date EXTENSION: If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint.Late charge and interest will not be waived. Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: NAME ADDRESS ADA COUNTY TREASURER P.O. BOX 2868 PHONE NO. BOISE, ID 83701-2868 VEO-W-24-01 IPUC DR 23 Attachment 1 PARCEL NO. Page 10 of 14 ADA COUNTY TREASURER TAX YEAR Phone: 208-287-6800 .." P.O. BOX 2868 Email: taxinfo@adacounty.id.gov BOISE,ID 83701 2024 https://adacounty.id.gov/treasurer Property Description: BACK OF BILL INCLUDES PARCEL NUMBER: S0515223256 PAR#3256 NEAR CTR OF IMPORTANT DETAILS 2024 Bill Number: 4627621 \1V4\-W4 SEC 15 4N IE Property Type: REAL Tax Roll: PROPERTY #223252-S Code Area: 05-1 Property Address: 1750 E STATE ST Urban Renewal Agency: EAGLE DOWNTOWN I EAST END ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON , QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.id.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT Certifications and special assessments. November 15,2024 DRAINAGE DIST#2 208-629-7447 7.00 WHAT IS MY CURRENT ASSESSED VALUE? TAX ADJUSTMENT: 0.00 TOTAL ASSESSED VALUE: SO CURRENT YEAR TAX: $0.00 PREPAYMENTS RECEIVED: HOMESTEAD EXEMPTION: SO —HOMEOWNER PROPERTY TAX RELIEF CREDIT: TOTAL TAXABLE VALUE: SO STATE PROPERTY TAX REDUCTION: TOTAL DUE: $7.00 WHO DO I CONTACT ABOUT THE ASSESSED VALUE OF MY PROPERTY? ASSESSOR'S OFFICE,208-287-7200 WHAT WAS THE PRIOR YEAR TAX? PRIOR YEAR TAX: S0.00 "SCHOOL DISTRICT FACILITIES FUND SAVINGS: SO.00 Tax relief appropriated by the Idaho State Legislature IMPORTANT MESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1%PER MONTH FROM JANUARY 1 ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS ® E] © r Mail Bill Pay Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise,ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 flat fee Debit card:$3.95 flat fee Y USPS postmark by due date Allow 7.10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale processing M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.18-Dec.20 ONLY provided SECURE DROP BOXES AVAILABLE See our website for locations -------------------------------------------------------------------------------- USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE DO NOT STAPLE,TAPE, PAPERCLIP,OR GLUE YOUR PAYMENT. • ' • ADA COUNTY ADA COUNTY TREASURER P.O. BOXBOISE, ID 837011 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE, ID 83701 ❑Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: ❑ HALF PAYMENT $ 3.50 ❑ FULL PAYMENT $ 7.00 ❑ OTHER PAYMENT $ SUEZ WATER IDAHO INC 8248 W VICTORY RD PARCEL NUMBER: S0515223256 BOISE ID 83709 DUE DATE: DECEMBER 20, 2024 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 11 of 14 Page 3of5 8348534953505051505354004627621000000000035000000000007004 IPPROPC RTY TAX 011`CI+ FORMA N TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 stand December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th date.If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing,not on a permanent foundation Warrant of Distraint and declared by recorded document as real property. COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office.Reminder notices TAX DEED:If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make,in properties. favor of the county,a tax deed for such property.Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S.Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found, if necessary, in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS:Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction.Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904,63-1012&63-1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION:New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year.if assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS: Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL: If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST:if property tax is completed after the property roll assessment deadline in May, not paid when due,Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL:If property is reassessed between the date EXTENSION:If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint.Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN ON THE BILL,PLEASE PROVIDE UPDATED INFORMATION: NAME ADDRESS ADA COUNTY TREASURER P.O. BOX 2868 PHONE NO. BOISE, ID 83701-2868 VEO-W-24-01 IPUC DR 23 Attachment 1 PARCEL NO. Page 12 of 14 ADA COUNTY CONSOLIDATED PROPERTY TAX BILL " . ADA COUNTY TREASURER TAX YEAR Phone: 208-287-6800 „• �` P.O. BOX 2868 Email: taxinfo@adacounty.id.gov BOISE, ID 83701 2024 https:Hadacounty.id.gov/treasurer Property Description: BACK OF BILL INCLUDES PARCEL NUMBER: S0515314950 PAR#4950OF NE4 SW4 IMPORTANT DETAILS 2024 Bill Number: 4627622 SEC 15 4N lE Property Type: REAL R,W 8470 PROPERTY Tax Roll: #314900-5 Code Area: 05-6 Property Address: 1230 S STELLAR COVE L Urban Renewal Agency: EAGLE DOWNTOWN i EAST END ADA COUNTY BILLS PROPERTY TAX,CERTIFICATIONS,AND SPECIAL ASSESSMENTS FOR THE TAXING DISTRICTS BELOW AND COMMON , QUESTIONS DISTRIBUTES REVENUE IN THE AMOUNT INDICATED.LEVY SHEETS ARE AVAILABLE TO THE PUBLIC.THE EXPIRATION DATE OF ANY BOND AND VOTER-APPROVED LEVY IS AVAILABLE AT https://adacounty.id.gov/treasurer WHAT DATE WAS MY BILL PRINTED? TAXING DISTRICT PHONE DISTRICT LEVY TAX AMOUNT Certifications and special assessments. November 15,2024 DRAINAGE DIST#2 208-629-7447 7.00 WHAT IS MY CURRENT ASSESSED VALUE? TAX ADJUSTMENT: 0.00 TOTAL ASSESSED VALUE: SO CURRENT YEAR TAX: $0.00 PREPAYMENTS RECEIVED: HOMESTEAD EXEMPTION: SO "HOMEOWNER PROPERTY TAX RELIEF CREDIT: TOTAL TAXABLE VALUE: SO STATE PROPERTY TAX REDUCTION: TOTAL DUE: $7.00 WHO DO I CONTACT ABOUT THE ASSESSED VALUE OF MY PROPERTY? ASSESSOR'S OFFICE,208-287-7200 WHAT WAS THE PRIOR YEAR TAX? PRIOR YEAR TAX: S0.00 **SCHOOL DISTRICT FACILITIES FUND SAVINGS: S0.00 ••Tax relief appropriated by the Idaho State Legislature IMPORTANTMESSAGE WHEN ANY PORTION OF PROPERTY TAX BECOMES DELINQUENT,A 2%LATE CHARGE WILL BE APPLIED.INTEREST ON THE DELINQUENT BALANCE ACCRUES AT 1%PER MONTH FROM JANUARY 1 ST(IDAHO CODE 63-903&63-1001).WHEN PAYING DELINQUENT BALANCES,PLEASE CALL OUR OFFICE FOR THE PAYOFF AMOUNT INCLUDING LATE CHARGE AND INTEREST. PAYMENT OPTIONS Mail Bill Pay. Online Phone In Person P.O.Box 2868 Contact your bank for adacounty.id.gov/treasurer 1-844-471-7324 Courthouse:200 W.Front St. Boise, ID 83701 options E-check:$3.00 flat fee E-check:$3.00 flat fee M-F 8:00 am to 5:00 pm Debit card:$3.95 Flat fee Debit card:$3.95 Flat fee USPS postmark by due date Allow 7-10 days for Credit card:2.4%fee Credit card:2.4%fee Public Admin Bldg:182 N.Cloverdale processing M-F 8:00 am to 5:00 pm Use coupon and envelope Have your bill number ready Nov.18-Dec.20 ONLY provided SECURE DROP BOXES AVAILABLE See our website for locations _______________________________________________________________________________- USE BLUE OR BLACK INK ONLY ON WRITTEN CHECKS. PLEASE DO NOT STAPLE,TAPE, PAPERCLIP, OR GLUE YOUR PAYMENT. I PAY • ADA COUNTY TREASURER ADA COUNTY TREASURER P.O. BOXBOISE, ID 83701 P.O. BOX 2868 PLEASE WRITE THE PARCEL NUMBER ON YOUR CHECK BOISE, ID 83701 ❑Check here if mailing address has changed and indicate correction(s)on back of payment coupon. Please check payment option: HALF PAYMENT $ 3.50 FULL PAYMENT $ 7.00 7 OTHER PAYMENT $ SUEZ WATER IDAHO INC 8248 W VICTORY RD PARCEL NUMBER: S0515314950 BOISE ID 83709 DUE DATE: DECEMBER 20, 2024 VEO-W-24-01 IPUC DR 23 Attachment 1 Page 13 of 14 Page 4of5 8348534953514952575348004627622000000000035000000000007006 PROPERTY TM N FORMAMN TAX ROLL DEFINITION TAX BILL SENT DUE DATE Property Roll Property assessed between January 1 st and the 4th Monday in May. November December 20th Subsequent Roll Property assessed between 4th Monday in May and October 31 st. January February Missed Roll Property assessed between November 1 st and December 31 st. February March All Rolls-2nd half Real property taxes may be paid in full or in two(2)halves by the due See each roll above June 20th date.If the first half is paid timely,the second half is due by June 20th. PROPERTY TYPE DEFINITION DELINQUENCY PROCESS Real Property Land and/or improvements. Tax Deed Personal Property Furniture and/or equipment used in business. Warrant of Distraint Manufactured Home Manufactured housing,not on a permanent foundation and declared by recorded document as real property. Warrant of Distraint COPY BILL:A copy bill is mailed to a property owner if an escrow PAYMENT ON TAX DELINQUENCY:Payments are first applied company has requested the original bill to pay on the owner's to the oldest delinquency.Call our office for payoff balances. behalf. If escrow arrangements have changed, be sure to contact the party responsible for payment or our office.Reminder notices TAX DEED: If real property on which there is delinquency is not for 2nd half payments are not mailed for escrow-coded redeemed within 3 years,the county tax collector must make, in properties. favor of the county,a tax deed for such property.Property taken by tax deed must be offered for sale at public auction to recover FAILURE TO RECEIVE TAX NOTICE: Failure to mail or receive tax taxes and costs of collection. notice does not excuse timely payment of taxes.(Idaho Code 63- 902) WARRANT OF DISTRAINT:Thirty(30)days after any portion of a personal property or manufactured home tax becomes DATE EFFECTIVE OF MAILED PAYMENTS:A U.S.Postal Service delinquent,a warrant of distraint is issued to the Sheriff for cancellation mark stamped on the envelope is deemed the collection.The Sheriff may seize and sell any personal property payment date.(Idaho Code 63-217)NOTE:A postage meter stamp found,if necessary,in order to collect payment in full. is not an acceptable post office cancellation. RELOCATION OR SALE OF MANUFACTURED HOME OR CHECK PAYMENTS:Under Federal Reserve Board guidelines, PERSONAL PROPERTY:Sale or relocation of business personal submitting a check to us as payment authorizes us to use the property and manufactured homes requires payment in full of information from the check to make a one-time electronic fund all taxes due and prepayment of current year estimated taxes transfer from your account or to process the payment as a check prior to moving or destruction.Call our office for payoff transaction. Funds may be withdrawn from your account as soon balances.(Idaho Code 63-904,63-1012&63- 1014) as the same day you make your payment.You will not receive your check back from your financial institution. Payments are NEW CONSTRUCTION:New construction is pro-rated from the subject to bank clearance. date first occupied through December 31 st of the occupancy year. If assessed after the 4th Monday in May,taxes on new PARTIAL PAYMENTS:Partial payments are accepted and applied construction may be billed on the subsequent tax roll or the to the oldest delinquency,then to the current balance. missed tax roll. Prepayments for taxes not yet billed are accepted. SUBSEQUENT TAX(OCCUPANCY)ROLL:If construction is DELINQUENT TAX, LATE CHARGE,&INTEREST:If property tax is completed after the property roll assessment deadline in May, not paid when due, Idaho law requires a late charge of 2%of the you will receive a bill for the improvement or structure on the delinquency and interest of 1%per month beginning January 1 st subsequent tax roll.This bill may be in addition to a bill for the following the year the tax lien attached. property tax roll. MANUFACTURED HOME&PERSONAL PROPERTY TAX MISSED TAX ROLL:If property is reassessed between the date EXTENSION:If you are unable to pay the first half personal of ownership change and December 31 st,you will receive a bill property or manufactured home taxes by December 20th,you for the missed tax roll.This bill may be in addition to a bill for may apply for a 4-month extension with the Board of County property tax roll and the subsequent tax roll.Once ownership Commissioners.Any extension prevents the issuance of a warrant changes,any prior developer's exemption no longer applies. of distraint. Late charge and interest will not be waived.Call 208- 287-6800 to request an application before December 20th. IF YOUR MAILING ADDRESS IS DIFFERENT THAN SHOWN ON THE BILL, PLEASE PROVIDE UPDATED INFORMATION: NAME ADDRESS ADA COUNTY TREASURER PHONE NO. P.O. BOX 2868 BOISE, ID 83701-2868 VEO-W-24-01 IPUC DR 23 Attachment 1 PARCEL NO. Page 14 of 14 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Wilson REQUEST NO. 24: Please provide all Company Bank Statements for 2023 and 2024. RESPONSE NO. 24: As of February 2021, Veolia Water Idaho, Inc.'s local bank accounts were closed and the imprest balance was transferred to the consolidated bank account of the parent company, Veolia Utility Resources, LLC (VUR). Daily transactions are now all through VUR's consolidated bank account and accessed through the money pooling agreement. VEO-W-24-01 IPUC DR 24 Page 1 of 1 VEOLIA WATER IDAHO, INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Cooper REQUEST NO. 31: Please provide a matrix identifying the major capital expenditure approval levels. Please include the dollar level of authorization by employee title, division, and company. Please also include the dollar level that requires approval by the Board of Directors. RESPONSE NO. 31: The following table shows capital expenditure approval levels. Approval . . Company All Projects up to Veolia Water Idaho, Director of Engineering Veolia Water Idaho, Inc. $150,000 Inc. Regional $250,000 President/General Veolia Water Idaho, Inc. Veolia Water Idaho, Inc Manager $500,000 VP Capital Planning & Utility Division Veolia Water M&S Delivery, Regulated (Paramus), Inc. VP Engineering & Capital Veolia Water M&S $1,250,000 Investment, Regulated Utility Division (Paramus), Inc. $4,000,000 President, Regulated Utility Division Veolia Water M&S (Paramus), Inc. President, Municipal Veolia North America, $5,000,000 Water Municipal Water Inc. $10,000,000 Veolia North America Veolia North America Veolia North America, CEO Inc. Note: Board of Directors approves the overall capital plan for the upcoming year. For authorizations over$10M, formalized approval is required from the CEO, VNA and CFO, VNA jointly. VEO-W-24-01 IPUC DR 31 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Cooper REQUEST NO. 32: Please provide a schedule of all plant retirements since January 1, 2023, including installation date, account, installed cost, estimated depreciable life, cost of removal, and salvage value, if any. RESPONSE NO. 32: The attachment shows data for January 1, 2023 to November 30, 2024. The first tab in the attachment(Retirements) shows plant retirements including installation date, account, and cost. The second tab in the attachment (Depr Rates) shows estimated depreciable life. The third tab in the attachment (Cost of Removal & Salvage) shows cost of removal and salvage value. VEO-W-24-01 IPUC DR 32 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Cooper REQUEST NO. 34: Please provide the most recent version of the Company's Drinking Water Facilities Capital Plan. RESPONSE NO. 34: The Capital Plan for 2024 and 2025 are provided in the table below. Veolia Water Idaho Plant large projects 4,614 6,695 Plant common projects 5,152 4,423 Plant roll-up 4,720 2,510 Nehvork large projects 500 925 Network common projects 5,890 5,698 Nehvork blankets 6,150 7,125 Meter projects 60 55 Meter blankets 3,000 1,250 Technology 1,367 - PFAS Projects 1,795 6,480 Overheads 2,400 2,704 Total 35,648 37,864 VEO-W-24-01 IPUC DR 34 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Cooper REQUEST NO. 35: Please provide a copy of the Company's policy for main extensions. RESPONSE NO. 35: The Company's policy for water main extensions can be found in the approved Veolia Water Idaho, Inc. Tariffs approved by the Idaho Public Utilities Commission on May 18, 2023. The section entitled "Rules and Regulations Governing Water Main Extensions" begins on Sheet 37 of the approved tariff document and ends on Sheet 41. Please also see the attachment to this response which provides the above referenced section of the tariff for your convenience. VEO-W-24-01 IPUC DR 35 Page 1 of 1 IDAHO PUBLIC UTILITIES COMMISSION Sheet No. 37 Approved Effective Replacing all Previous Sheets May 18, 2023 May 1, 2023 Per ON 35783 VEOLIA WATER IDAHO, INC. Jan Noriyuki Secretary RULES AND REGULATIONS GOVERNING WATER MAIN EXTENSIONS DEFINITIONS 54. Individual(s) shall mean a person or group of persons requesting a water main extension to make water service available to an existing detached, single family residence(s) occupied by or to be occupied by the requesting Party(ies). 55. Developer shall mean a person, firm or corporation who (1) sells two or more lots, parcels or tracts of land to others for the purpose of constructing thereon any type of building or (2) constructs any type of building, on land which is for sale, lease or rent by or to another party(ies). 56. Subdivision shall mean the legal dividing of a tract of land into two or more tracts, lots or parcels. 57. Multiple family housing development shall mean any building or buildings consisting of two or more living units. 58. Applicable overheads shall be overhead cost to the Company such as supervision, engineering, accounting, legal expenses and the cost of any necessary governmental permits. GENERAL 59. Any individual or developer may request water service to be made available to any lot(s) or subdivision under these rules and regulations. 60. The minimum size of water main to be installed under these rules and regulations shall normally be 8-inch inside diameter. The Company shall determine the size of all water mains to be extended. 61. The normal routing for water main extensions shall be in dedicated streets. The Company may, but will not be required to, make extensions under this rule in easements or rights-of-way where final grades have not been established or where street grades have not been brought to those established by public authority. If extensions are made when grades have not been established and there is a reasonable probability that existing grade will be changed, the Company shall require the Applicant(s) to deposit the estimated cost for altering the facilities installed. This deposit shall be made at the time of execution of the agreement. Such alterations may be, but are not limited to, relocating, raising or lowering of facilities. Adjustment of any difference between the amount so deposited and the actual cost of relocating, Issued by VEOLIA WATER IDAHO INC. Issued Per IPUC Order No.35762 Marshall Thompson, Vice President Effective —May 1, 2023 8248 West Victory Road, Boise, Idaho VEO-W-24-01 IPUC DR 35 Attachment Page 1 of 5 IDAHO PUBLIC UTILITIES COMMISSION Sheet No. 38 Approved Effective Replacing all Previous Sheets May 18, 2023 May 1, 2023 Per ON 35783 VEOLIA WATER IDAHO, INC. Jan Noriyuki Secretary RULES AND REGULATIONS GOVERNING WATER MAIN EXTENSIONS (Continued) raising or lowering facilities shall be made within thirty (30) days after the Company has ascertained such actual cost. The net deposit representing actual cost is not subject to refund. The deposit related to the proposed relocation, raising or lowering shall be refunded when such displacements are determined by proper authority not to be required. 62. Company shall design and be the sole judge as to the adequacy of any water main extension and appurtenances. EXTENSIONS FOR INDIVIDUAL RESIDENCE(S) 63. Free-Footage Allowance. The utility shall extend its water distribution mains to serve new individual residential customers at its own expense when the cost of constructing a main extension from the nearest existing utility facility capable of providing adequate flow is not in excess of five hundred dollars ($500.00) per service connection. 64. In instances where the cost of main extensions is in excess of five hundred dollars ($500.00), the individual(s) shall enter into an agreement with the Company of the type attached hereto and marked Exhibit A, INDIVIDUAL RESIDENCE MAIN EXTENSION AGREEMENT. The cost of the water main extension shall be based on the use of an eight-inch inside diameter main. The estimated cost of the main extension less free-footage allowance shall be deposited with the Company. 65. In instances where more than one individual has requested a water main extension, any contribution shall normally be divided in proportion to front footage of the lots. In unusual circumstances, other methods of dividing the deposit may be used, provided they are acceptable to all individuals and the Company. 66. A water main extension must extend to the extreme property lines of the building lot to be served. 67. The deposit referred to in paragraph 64 above, shall normally be a cash deposit. In this instance, the Company shall provide the material and labor for the installation of the project. However, the Applicant may provide the material and/or contract labor for the installation of the necessary facilities. In this instance, the Applicant shall deposit with the Company an amount equal to the estimated cost of applicable overheads for the entire project and the estimated direct labor costs incurred by the Company for such items as engineering design, estimating, and inspection. Also, the Applicant shall Issued by VEOLIA WATER IDAHO INC. Issued Per IPUC Order No.35762 Marshall Thompson, Vice President Effective —May 1, 2023 8248 West Victory Road, Boise, Idaho VEO-W-24-01 IPUC DR 35 Attachment Page 2 of 5 IDAHO PUBLIC UTILITIES COMMISSION Sheet No. 39 Approved Effective Replacing all Previous Sheets May 18, 2023 May 1, 2023 Per ON 35783 VEOLIA WATER IDAHO, INC. Jan Noriyuki Secretary RULES AND REGULATIONS GOVERNING WATER MAIN EXTENSIONS (Continued) furnish the Company a certified invoice of sufficient detail to show the separate costs of water mains and appurtenances by size, service laterals by size, meter boxes, meter settings and fire hydrants. The Company shall specify the material to be supplied by the Applicant with respect to size and type. In general the material shall conform to the Company's standard material specifications and applicable AWWA specifications. The Company shall, at Applicant's expense, make all connections to the Company's existing system if, in the opinion of the Company, the contractor does not have sufficient experience or equipment to make the required connection. Applicant's contractor shall comply with Section 1 and Section 2 of Company's Requirements for Labor in Lieu of Cash Contractors. In general, areas covered are requirements for inspection, monitoring of construction, acceptance and handling of materials, documentation of costs, correction of faulty installation, insurance, bonding, license requirements, experience, and equipment availability. Company may deny the right of Applicant to provide a contractor who has not complied with its requirements in the past. EXTENSIONS FOR OTHER THAN INDIVIDUAL RESIDENCES 68. The Applicant(s) for a water main extension shall furnish drawing(s) of suitable scale showing street(s), lot and/or building layouts, storm and sanitary sewer facilities, location and flow capacity of fire hydrants as may be required by appropriate fire department or district, and when requested by the Company contours or other indication of the relative elevation of the various parts of the area to be developed. 69. A water main extension must extend to the extreme property lines of the development. 70. Each separate water main extension to and/or within a development shall be subject to a separate agreement. 71. Applicant(s) shall enter into an agreement of the type attached hereto and marked as Exhibit "D" and deposit with the Company the estimated cost of the required main extension, including service laterals and meter settings to be installed at the time of the main extension. In instances, such as Industrial and/or Commercial Subdivisions, where size and location of domestic service laterals cannot be determined at the time the water main is installed, the cost of such service laterals shall be borne by the Applicant requesting service. The cost shall be based on the average cost, as determined by the Company, for the requested size of service. 72. The Company shall prepare plans, specifications, and cost estimates for proposed main extensions at its own expense. In the event a main extension agreement is not entered into within 120 days after the Company furnishes plans, specifications, Issued by VEOLIA WATER IDAHO INC. Issued Per IPUC Order No.35762 Marshall Thompson, Vice President Effective —May 1, 2023 8248 West Victory Road, Boise, Idaho VEO-W-24-01 IPUC DR 35 Attachment Page 3 of 5 IDAHO PUBLIC UTILITIES COMMISSION Sheet No. 40 Approved Effective Replacing all Previous Sheets May 18, 2023 May 1, 2023 Per ON 35783 VEOLIA WATER IDAHO, INC. Jan Noriyuki Secretary RULES AND REGULATIONS GOVERNING WATER MAIN EXTENSIONS (Continued) and estimates, the Applicant shall reimburse the Company an amount equal to Company's expenses. 73. The deposit referred to in paragraph 71 above, shall normally be a cash deposit. In this instance, the Company shall provide the material and labor for installation of the project. However, the Applicant may provide the material and/or contract labor for the installation of the necessary facilities. In this instance, the Applicant shall deposit with the Company an amount equal to the estimated cost of applicable overheads for the entire project and the estimated direct labor costs incurred by the Company for such items as engineering design, estimating, and inspection. Also, the Applicant shall furnish the Company a certified invoice of sufficient detail to show the separate costs of material and labor for water mains and appurtenances by size, service laterals by size, meter boxes, meter settings and fire hydrants. The Company shall specify the material to be supplied by the Applicant with respect to size and type. In general, the material shall conform to the Company's standard material specifications and applicable AWWA specifications. The Company shall, at Applicant's expense, make all connections to the Company's existing system if in the Company's opinion the contractor does not have the experience or equipment to make such connection. Applicant's contractor shall comply with Section 1 and Section 2 of Company's Requirements for Labor in Lieu of Cash Contractors. In general, areas covered are requirements for inspection, monitoring of construction, acceptance and handling of materials, documentation of costs, correction of faulty installation, insurance, bonding, license requirements, experience, and equipment availability. The Company may deny the right of Applicant to provide a contractor who has not complied with its requirements in the past. SPECIAL FACILITIES 74. Special facilities shall include source of supply, storage and booster-pumping facilities which may be required to render adequate water service to an area for which such service has been requested. Special facilities do not include transmission or distribution line facilities. 75. Should an Applicant propose a Residential, Commercial, Industrial, or Municipal Development requiring a special facility or special facilities, the Applicant shall advance the cost of such facility or facilities. Normally, the advance shall be a cash advance. In this instance, the Company shall provide the material and labor for the installation of the facilities. Issued by VEOLIA WATER IDAHO INC. Issued Per IPUC Order No.35762 Marshall Thompson, Vice President Effective —May 1, 2023 8248 West Victory Road, Boise, Idaho VEO-W-24-01 IPUC DR 35 Attachment Page 4 of 5 IDAHO PUBLIC UTILITIES COMMISSION Sheet No. 41 Approved Effective Replacing all Previous Sheets May 18, 2023 May 1, 2023 Per ON 35783 VEOLIA WATER IDAHO, INC. Jan Noriyuki Secretary RULES AND REGULATIONS GOVERNING WATER MAIN EXTENSIONS (Continued) However, the Applicant may, with the Company's approval, provide the material and/or contract labor for the installation of the special facility or facilities. In the instance where an Applicant provides the material and/or contract labor, the Applicant shall deposit with the Company an amount equal to the estimated cost of applicable overheads for the entire project plus the estimated direct labor costs for such items as engineering design, estimating, and inspection. An amount equal to the estimated cost of the necessary facilities shall be deposited with the Company prior to construction. The Company shall adjust the deposit based upon the determination of the actual cost of facilities installed. Any difference between the estimated and actual cost of the facilities installed shall be shown as a revision of the amount deposited and shall be payable within thirty (30) days of submission. The cost of the special facilities advanced, or a portion thereof, shall be refunded based upon customer connections and in accordance with the following equation: X = [(R-E-D- T)/Y] — (S+M), where: X = Refund per Customer R = Annual Revenues per Customer (actual revenue received from each customer served from the special facility) E = Annual Operating and Maintenance Expense per Customer (including Ad Valorem Tax) D = Annual Depreciation Expense per Customer (Depreciation rate(s) for type(s) of facility installed x investment in that type of facility installed) Y = Authorized Rate of Return T = Income Taxes on Net Income per Customer S = Imbedded investment in Source and Storage plant, less accumulated depreciation and customer advances and contributions against the plant. (Value of plant allocable to support consumption per customer level that produces the annual revenue per customer) M = Meter Cost Installed Should the Company agree that the cost of any portion of the special facilities (source, storage, or pumping) not be advanced by the Applicant, the per customer refund shall be reduced by the per customer cost of that facility not advanced. The advance and refund agreement for each development shall be evaluated on a case-by-case basis and filed with the Idaho Public Utilities Commission for review and approval. 76. The Company shall be responsible to construct and/or install special facilities as may be required from time to time to maintain the rendering of adequate water service to existing customers. Issued by VEOLIA WATER IDAHO INC. Issued Per IPUC Order No.35762 Marshall Thompson, Vice President Effective —May 1, 2023 8248 West Victory Road, Boise, Idaho VEO-W-24-01 IPUC DR 35 Attachment Page 5 of 5 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Cooper REQUEST NO. 36: For each of the Company's wells, please provide the quantity (gallons) pumped for each month between January 2020 and 2024 to date. RESPONSE NO. 36: The attachment shows the quantity pumped from the Company's wells by month. VEO-W-24-01 IPUC DR 36 Page 1 of 1 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Cooper REQUEST NO. 37: Please provide the Idaho Department of Water Resource, unique identifier (e.g. Well Tag/D-Tag Number) for each of the Company's wells. RESPONSE NO. 37: The Company's wells have identifiers assigned by Idaho Department of Water Resources (IDWR) and/or Idaho Department of Environmental Quality (IDEA). IDWR assigns several different identifiers, somewhat dependent on when the well was drilled. These include: • IDWR Well ID No: Number assigned to wells on file by IDWR. • IDWR Permit ID No: IDWR drilling permit number. • IDWR Well Tag No: Number on the metal tag required by IDWR starting in the mid to late 1990's. • Identifiers assigned to Veolia wells are provided in the attached file. VEO-W-24-01 IPUC DR 37 Page 1 of 1 IDWR IDWR Line IDEQ State Well ID Permit ID IDWR Well Number Well Name Asgn ID No. No. No. Tag No. 1 16TH ST E0006312 NA NA NA 2 27TH ST E0008379 297063 730927 NA 3 AMITY#2 D0067442 439256 873289 D0067442 4 ARCTIC E0006387 NA NA NA 5 BALIHAI E0006317 377928 807114 NA 6 BEACON E00063SO 360350 789328 NA 7 BERGESO N E0006347 305586 723383 NA 8 BETHEL E0006383 300927 727898 NA 9 BIF E0006340 349890 778153 NA 10 BROADWAY E0006339 394382 823733 NA 11 BROOKHOLLOW E0006285 365230 794274 NA 12 BYRD E0006327 NA NA NA 13 CASSIA#1 E0006331 305213 723787 NA 14 CASSIA#2 E0008377 298459 730010 NA 15 CENTENNIAL E0006346 422345 852574 NA 16 CHAMBERLAIN #1 E0006337 NA NA NA 17 CHAMBERLAIN #2 E0006338 NA NA NA 18 CLIFFSIDE E0006336 NA NA NA 19 CLINTON E0006386 304862 723443 NA 20 COLE E0006390 365931 794972 NA 21 COUNTRY CLUB E0006330 349888 778151 NA 22 COUNTRY SQUARE E0006284 377390 806560 NA 23 COUNTRYMAN E0006283 365975 795016 NA 24 DURHAM E0008478 356346 785292 NA 25 EDGEVIEW E0006288 300975 727254 NA 26 EWC Well 1 A0003891 348985 777171 NA 27 EWC Well 4 E0006120 303501 725160 NA 28 EWC Well 6 E0009067 299367 728653 NA 29 EWC Well 7 E0010406 NA 991019 12610 30 EWC Well 8 D0053205 422951 853209 D0053205 31 FISK E0006391 303897 724765 NA 32 FIVE MILE #12 E0006279 383747 813040 NA 33 FLOATING FEATHER E0006324 299647 728925 NA 34 FOXTAIL D0060072 431241 862005 D00600752 35 FRANKLIN PARK E0006384 NA NA NA 36 FRONTIER#2 E0008376 295956 732123 D0001961 37 GODDARD#2 E0006305 304735 724093 NA 38 HIDDEN VALLEY#1 E0006368 378253 807444 NA 39 HIDDEN VALLEY#2 E0006371 389894 819226 NA 40 HILLCREST E0006397 401475 830874 NA 41 HILTON E0006385 304058 724937 NA 42 HP E0006309 304711 724069 NA 43 IDAH O E0006311 368591 797645 NA 44 ISLAND WOODS#1 E0006322 302788 726009 NA VEO-W-24-01 IPUC DR 37 Attachment Page 1 of 2 IDWR IDWR Line IDEQ State Well ID Permit ID IDWR Well Number Well Name Asgn ID No. No. No. Tag No. 45 ISLAND WOODS#2 E0006321 301991 726727 NA 46 JR FLAT E0006342 305430 723229 NA 47 KIRKWOOD E0006389 NA NA NA 48 LA GRANGE E0006372 359596 788562 NA 49 LICORICE A0003802 306584 722050 NA 50 LOGGER E0006349 394395 823746 NA 51 LONGMEADOW E0006352 378747 807941 NA 52 MAC E0006328 305614 723511 NA 53 MAPLE HILLS#1 E0006329 299630 728909 NA 54 MAPLE HILLS#2 E0010405 345099 773245 D0038295 55 MARKET E0006341 304712 724070 NA 56 MCMILLAN E0006861 297357 731209 NA 57 OVERLAND E0006388 302109 726111 NA 58 PARADISE E0006286 402133 831537 NA 59 PIONEER E0008378 296321 731727 D0001539 60 PLEASANT VALLEY E0006860 299643 728921 NA 61 RAPTOR E0006381 301182 727456 NA 62 REDWOOD CREEK E0006862 302431 726426 NA 63 RIVER RUN E0006348 306181 722427 NA 64 ROOSEVELT#1 E0006399 NA NA NA 65 RO OSEVELT#3 E0006398 383400 812693 NA 66 SETTLERS#2 E0008492 339364 767367 D0015751 67 SPURWING E0006837 299725 728994 NA 68 SUNSET WEST E0006400 301235 727508 NA 69 SWIFT#1 E0006315 360738 789723 NA 70 SWIFT#2 E0006396 378781 807978 NA 71 TAGGART#1 E0006304 302388 726386 NA 72 TAGGART#2 E0006310 301723 726483 NA 73 TEN MILE E0006859 299645 728923 NA 74 TERTELIN G E0006344 428145 858702 NA 75 VETERANS E0006865 385333 814648 NA 76 VICTORY E0006281 365117 794161 NA 77 VISTA E0006303 305431 723230 NA 78 WARM SPRINGS MESA#3 E0006157 302966 725406 NA 79 WESTMORELAND E0006306 374158 803253 NA 80 WILLOW LANE #2 E0006394 374162 803257 NA 81 WILLOW LANE #3 E0006395 391582 820917 NA VEO-W-24-01 IPUC DR 37 Attachment Page 2 of 2 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Michaelson REQUEST NO. 39: Please provide the following for each meter size for each month from January 2023 through 2024 to date: a. Number of Billed Customer Charges; b. Gallons of water provided to customers at no charge as part of the Minimum Charge; and C. Gallons sold to customers more than the maximum gallons allowed in the Minimum Charge. RESPONSE NO. 39: a. Please refer to Request No. 39 Attachment. b. There is no water provided to customers as part of a minimum charge. c. There is no water provided to customers as part of a minimum charge. VEO-W-24-01 IPUC DR 39 Page 1 of 1 VWID-#of Meters Billed by Size by Month Jan-23 Feb-23 Mar-23 Apr-23 May-23 Jun-23 Jul-23 Aug-23 Sep-23 Oct-23 Nov-23 Dec-23 0058 13,410 15,660 13,483 15,608 13,485 15,596 13,497 15,581 13,431 15,450 13,317 15,385 COM 358 304 348 296 371 306 375 308 374 312 370 305 PA 2 1 2 1 2 4 2 4 2 4 5 1 RES 13,050 15,355 13,133 15,311 13,112 15,286 13,120 15,269 13,055 15,134 12,942 15,079 0075 29,700 31,428 30,167 31,380 30,368 32,424 30,707 32,020 30,727 31,938 30,662 31,855 COM 1,309 846 1,310 824 1,367 867 1,397 859 1,396 870 1,375 857 PA 6 8 6 4 8 5 8 5 9 6 10 5 RES 28,385 30,574 28,851 30,552 28,993 31,552 29,302 31,156 29,322 31,062 29,277 30,993 0100 6,768 5,709 6,895 5,766 7,086 5,563 6,929 5,594 6,930 5,594 6,911 5,535 COM 1,458 1,161 1,469 1,162 1,561 1,189 1,569 1,209 1,571 1,231 1,549 1,192 PA 9 2 9 2 28 7 28 7 28 8 32 2 RES 5,301 4,546 5,417 4,602 5,497 4,367 5,332 4,378 5,331 4,355 5,330 4,341 0150 1,255 1,308 1,248 1,302 1,299 1,317 1,303 1,327 1,312 1,337 1,320 1,308 COM 1,146 1,147 1,140 1,143 1,173 1,152 1,181 1,161 1,187 1,168 1,191 1,150 PA 13 4 13 3 25 8 24 8 24 8 29 3 RES 96 157 95 156 101 157 98 158 101 161 100 155 0200 1,341 1,250 1,349 1,247 1,468 1,290 1,519 1,301 1,521 1,327 1,534 1,287 COM 1,290 1,156 1,296 1,156 1,388 1,195 1,441 1,205 1,442 1,230 1,449 1,196 PA 14 6 14 7 37 11 38 11 38 11 43 6 RES 37 88 39 84 43 84 40 85 41 86 42 85 0300 206 66 196 76 198 67 209 92 200 86 209 78 COM 205 66 195 76 198 66 208 92 199 86 208 78 PA 1 1 1 1 1 1 0400 37 22 40 18 42 22 39 19 42 19 42 20 COM 37 22 40 18 42 22 39 19 42 19 42 20 0600 5 4 4 4 5 4 5 4 5 4 6 4 COM 5 4 4 4 5 4 5 4 5 4 6 4 0800 2 1 2 1 2 1 2 1 2 1 2 1 COM 2 1 2 1 2 1 2 1 2 1 2 1 Total 52,724 55,448 53,384 55,402 53,953 56,284 54,210 55,939 54,170 55,756 54,003 55,473 VEO-W-24-01 IPUC DR 39 Attachment 1of2 Jan-24 Feb-24 Mar-24 Apr-24 May-24 Jun-24 Jul-24 Aug-24 Sep-24 Oct-24 Nov-24 Dec-24 0058 13,232 15,307 13,040 14,933 12,911 14,745 12,245 14,849 12,976 15,095 13,029 COM 360 297 349 299 369 299 362 311 377 325 365 PA 2 1 2 1 2 4 2 4 2 4 2 RES 12,870 15,009 12,689 14,633 12,540 14,442 11,881 14,534 12,597 14,766 12,662 0075 30,503 31,973 30,778 32,692 31,421 32,865 30,348 32,977 31,337 32,790 31,304 COM 1,326 837 1,326 839 1,386 865 1,370 857 1,401 867 1,384 PA 3 5 3 5 9 6 8 6 8 11 3 RES 29,174 31,131 29,449 31,848 30,026 31,994 28,970 32,114 29,928 31,912 29,917 0100 6,752 5,545 6,784 5,545 6,952 5,621 6,647 5,627 7,007 5,731 7,007 COM 1,470 1,176 1,466 1,184 1,556 1,230 1,546 1,219 1,592 1,265 1,569 PA 9 2 9 2 27 10 29 7 29 26 10 RES 5,273 4,367 5,309 4,359 5,369 4,381 5,072 4,401 5,386 4,440 5,428 0150 1,272 1,297 1,258 1,303 1,309 1,360 1,294 1,327 1,304 1,357 1,297 COM 1,165 1,138 1,149 1,143 1,187 1,194 1,175 1,159 1,182 1,178 1,184 PA 13 3 13 4 22 8 23 8 25 19 14 RES 94 156 96 156 100 158 96 160 97 160 99 0200 1,413 1,280 1,413 1,293 1,554 1,349 1,545 1,362 1,566 1,433 1,538 COM 1,359 1,188 1,360 1,201 1,477 1,253 1,470 1,266 1,491 1,310 1,478 PA 14 7 13 6 36 11 37 11 35 35 19 RES 40 85 40 86 41 85 38 85 40 88 41 0300 204 66 208 59 216 64 229 69 178 117 223 COM 203 66 207 59 215 64 229 68 177 117 222 PA 1 1 1 1 1 1 0400 42 23 39 23 41 23 39 20 41 21 43 COM 42 23 39 23 41 23 39 20 41 21 43 0600 6 4 6 5 6 4 4 4 6 4 6 COM 6 4 6 5 6 4 4 4 6 4 6 0800 2 1 2 1 2 1 2 1 2 1 2 COM 2 1 2 1 2 1 2 1 2 1 2 Total 53,426 55,496 53,528 55,854 54,412 56,032 52,353 56,236 54,417 56,549 54,449 VEO-W-24-01 IPUC DR 39 Attachment 2of2 VEOLIA WATER IDAHO,INC. CASE VEO-W-24-01 FIRST PRODUCTION REQUEST OF THE COMMISSION STAFF Preparer/Sponsoring Witness: Michaelson REQUEST NO. 40: Please provide all the workpapers,models, and data used to derive the weather normalized amounts of consumption for residential and commercial customers.Please include in native format with all formula intact. RESPONSE NO. 40: Workpapers supporting normalized revenues were provided to IPUC Staff on December 4, 2024. VEO-W-24-01 IPUC DR 40 Page 1 of 1 GIVENS PURSLEYLLP Attorneys and Counselors at Law 601 W.Bannock Street PO Box 2720 Boise,ID 83701 Main:208-388-1200 www.givenspursley.com Preston N.Carter Direct:208-388-1222 prestoncarter@givenspursley.com December 17, 2024 Via Email (monica.barriossanchez@puc.idaho.gov) Monica Barrios-Sanchez Idaho Public Utilities Commission 11331 W. Chinden Blvd. Bldg. 8, Ste. 201-A Boise, ID 83714 Re: Veolia Water Idaho, Inc. Case No. VEO-W-24-01 Dear Ms. Barrios-Sanchez: On behalf of Veolia Water Idaho, Inc. (Veolia), enclosed for filing are the confidential responses to the First Production Request of Commission Staff. Pursuant to Idaho PUC Rules of Procedure IDAPA31.01.01.067, 31.01.01.233, and 31.02.01.005.07 and the protective order signed by the parties in this proceeding, the enclosed information is confidential,proprietary and trade secret information of Veolia and is protected by law from public inspection, examination or copying, pursuant to Idaho Code Sections 74-106, 107, and 48-801 et seq. Veolia therefore requests that the enclosed information be protected from inspection, examination or copying by any person other than the Commissioners and PUC Staff. Confidential information, including attachments to these responses, is available for download from sharefile link provided in the accompanying email. This confidentiality letter applies to that information, as well. Please let me know if you have questions or would like to discuss Sincerely, N_ W Preston N. Carter cc: David Njuguna, Veolia North America