Perfect Choice

Benefits

Health Benefits

Community Bank & Trust maintains a self-insured hospital/medical plan. Each employee has different needs and Community Bank & Trust recognizes that with three (3) medical plans to choose from. Each plan has comprehensive benefits and varies in deductible, co-insurance, out-of-pocket maximums and cost to the employee.

• All full-time employees and regular part-time employees working at least 20 hours per week are eligible to enroll in the medical insurance benefit plan. Coverage will be effective for full-time employees on the first of the month following thirty (30) days of employment and regular part-time employees on the first of the month following ninety (90) days of employment.
• Employees may enroll their spouse or dependent children under the age of 19, or the age of 25, if such child is enrolled as a full-time student in an institution of higher learning when such age.

A benefit to choosing any of the plans is that you're medical premiums are deducted on a pre-tax basis, which means you are taxed on the amount of income that remains after premiums are deducted. As a result, you pay less income tax.

Dental Benefits

Community Bank & Trust dental benefits offers preventive and diagnostic, basic restorative and major restorative services with a minimal deductible. Co-insurance varies based on the nature of the service.

• All full-time employees and regular part-time employees working at least 20 hours per week are eligible to enroll in the dental insurance benefit. Coverage will be effective for full-time employees on the first of the month following thirty (30) days of employment and regular part-time employees on the first of the month following ninety (90) days of employment.
• Employees may enroll their spouse or dependent children under the age of 19 or the age of 25 provided such child is enrolled as a full-time student in an institution of higher learning.

Vision Benefit

Community Bank & Trust offers a full service vision plan that includes a routine/basic examination and materials benefit that provides for lenses and frame or contacts.

• All full-time employees and regular part-time employees that consistently work 30 hours per week or more are eligible to enroll in the vision insurance benefit plan. Coverage will be effective on the first of the month following ninety (90) days of employment.
• Employees may enroll their spouse or dependent children under the age of 19 or the age of 25 provided such child is enrolled as a full-time student in an institution of higher learning.

Flexible Spending Account Plan

Community Bank & Trust Flexible Spending Account Plan (the FSA Plan) is offered to eligible employees of Community Bank & Trust to pay for coverage under the Community Bank & Trust Medical/Dental Plan, the Community Bank & Trust Health Care Reimbursement Plan and Community Bank & Trust Dependent Care Reimbursement Plan using pre-tax dollars.

• Health Care ($5,000 annual maximum) reimbursement plan gives employees the opportunity to pay non-covered health care expenses for self and dependents with pre-tax dollars. Eligible employees choose the amount that is automatically deducted from their paycheck, before Social Security, Federal and most state income taxes are determined. This money is placed in an account to reimburse you tax-free for qualified health care expenses and certain over-the-counter medications incurred during the year.
• Dependent Care ($5,000 annual maximum) reimbursement plan gives employees the assistance to pay for dependent care with pre-tax dollars, to help save money spent on taxes.

Long Term Disability

Community Bank & Trust provides regular full-time employees who work 40 hours per week with Long Term Disability Insurance at no cost to the employee. Regular full-time employees are eligible the 1st of the month following ninety (90) days of employment. Employees enrolled in the long term disability program will become eligible for disability benefits after 90 working days of continuous sickness or accident disability.

Life Insurance

Community Bank & Trust provides regular full-time employees who work 40 hours per week with Life Insurance at no cost to the employee. Regular full-time employees receive one times annual base salary after 1st of the month following ninety (90) days of employment.

Voluntary Life Insurance Benefit

Community Bank & Trust offers a voluntary life insurance benefit which allows employees the option to supplement to the banks current life insurance benefit plan. Employees may purchase additional life insurance on themselves, spouse and children at low group term rates at their own cost.

• All full-time employees and regular part-time employees that consistently work 30 hours per week or more are eligible to enroll in the vision insurance benefit plan. Coverage will be effective on the first of the month following ninety (90) days of employment.
• Employees may enroll their spouse or dependent children under the age of 19 or the age of 25 provided such child is enrolled as a full-time student in an institution of higher learning.

401(k) Profit Sharing Plan & Trust

Community Bank & Trust 401(k)/Profit Sharing Plan is designed to help provide our employees with retirement security. Some important benefits of the program include:

• A retirement benefit
• Performance rewarded by sharing Community Bank & Trust's success.
• An opportunity to set aside income on a pre-tax basis while Community Bank & Trust matches a portion of your savings.
• Investment flexibility.

401(k)/Profit Sharing Plan consist of profit sharing contributions made by Community Bank & Trust on your behalf. You pay no income tax on this contribution as long as it remains in your account.

The 401(k) account provides you with the opportunity to defer up to the IRS allowable limit. You may contribute up to the maximum amount per year in before-tax savings. Community Banc-Corp currently makes an annual matching contribution up to 50% of your contributions up to a maximum of 6% of your compensation.

Various investment choices are available for the 401(k)/Profit Sharing Plan so you can design an investment portfolio that meets your needs.

Tuition Reimbursement

Community Bank & Trust encourages employees to further their education by taking courses that are job related and/or pursue degrees related to their present position.

• All full-time employees must be employed for at least one full year of service before and after course completion and must be satisfactorily performing duties/responsibilities of current position.

Vacation

Community Bank & Trust grants regular full-time and part-time employees vacation benefits based on years of service and seniority.

• Regular full-time employees are eligible for up to five (5) days of vacation if hired prior to June 1st.
  Regular full-time employees hired after June 1st are not eligible for vacation in that year, but are eligible for up to ten (10) days of vacation in the following year with a maximum of thirty (30) days in 25th year.
• Part-time employees accrue vacation on a prorated basis.

Personal Days

Community Bank & Trust grants regular full-time employees personal days off to be used for doctor's visits, dental appointments or various other appointments.

• Regular full-time employees are eligible for three (3) days of personal if hired prior to June 1st. Regular full-time employees hired after June 1st are eligible for one and a half (1 ½) days of personal in that year, but are eligible for up to three (3) days of personal in the following year.

Holidays

Community Bank & Trust grants regular full-time and part-time employees the following paid holidays: New Year's Day, Martin Luther King Day, Memorial Day, Independence Day, Labor Day, Thanksgiving Day and Christmas Day.

Bereavement Leave

Knowing that the death of a family member can be very difficult and emotional time, Community Bank & Trust supports the need for time away from work. Bereavement leave allows time to travel and attend a memorial or funeral service. Family members include those of the employee and his/her spouse.

Jury Duty

Jury Duty is a civic responsibility and Community Bank & Trust encourages employees to fulfill your civic obligation. Employees will be paid for the first ten (10) days of jury duty at your regular rate of pay. After ten (10) days, you will be compensated for lost pay only (i.e., the difference between jury pay and regular pay).

Sick Leave

Community Bank & Trust sick leave policy has been established to help regular full-time and part-time employees over the financial burden of lost work time incurred because of personal illness and/or serious health condition. Accrued sick leave may also be used to care for a dependent sick child.

• Regular full-time employees accrue sick leave at the rate of four (4) hours for each full month following ninety (90) days of employment through the end of the calendar year in which the employee was hired. After year one (1) the accrual increases to eight (8) hours per month up to 720 hours.
• Part-time employees (30 hours per week) accrue sick leave at the rate of three (3) hours for each full month following ninety (90) days of employment through the end of the calendar year in which the employee was hired. After year one (1) the accrual increases to six (6) hours per month up to 540 hours.

Employee Assistance Program (EAP)

Community Bank & Trust has a partnership with Aurora Employee Assistance Program (EAP), the program is free to all employees and their families. Community Bank & Trust cares about their employees and families and wants them to have every opportunity to seek and get the professional assistance they need to cope with any issues they may be facing confidentially. EAP provides employees and their families' free services such as: Child Care Consultation; Financial Consultation; Legal Consultation; Elder Care Consultation. EAP also provides enrichment sessions and quarterly newsletters. The EAP includes three counseling sessions annually and is paid for by Community Bank & Trust. The program is voluntary and completely confidential.

We encourage all employees and their families to take full advantage of all the services EAP has to offer.

Other Benefits

As a full-time or part-time employee, you may be entitled to benefit from free or reduced rate banking services.

• Two free fee accounts
• Reduced rate on safe deposit boxes
• Discounted credit card fees

Trust & Investment Management Services

• A 20% discount of the annual fee for employees and their immediate families.

CB Investment Services

• A free comprehensive Financial Plan by a registered investment advisor using state of the art software.
• A selection of mutual fund families offering A shares at Net Asset Value (NAV) - no front or back end commissions.

It is the policy of Community Bank & Trust to make available to all of its employees the opportunity to borrow from the bank. The employee's credit history must meet the same high standards as that of the bank's regular customers with similar loans. Employees borrowing from the bank will be subject to all bank credit policies and requirements.

Career Growth

Community Bank & Trust recognizes that career advancement and development is critical to the success of its employees. Therefore, we provide all employees with the opportunity to review open positions throughout the organization through internal job postings placed through email.

Community Bank & Trust encourages employees to apply for job openings that meet their career goals. Our wish is that employees will be able to continue to fulfill their career goals with Community Bank & Trust.

S.T.A.R (Superior Treatment Achievement Reward)

Community Bank & Trust has created a quarterly award to recognize employees who provide exceptional customer service by meeting or exceeding customers' expectations. All employees are eligible for this award.

Award Criteria: Community Bank & Trust Core Values

• We treat everyone with respect.
• We always tell the truth, keep our promises, and maintain confidentiality.
• We foster an environment of open communication.
• We are positive and proactive at all times.
• We take pride in the bank and our work.
• We are responsive to customers and to one another.
• We encourage intellectual curiosity.

Equal Opportunity Employer. We Promote a Drug Free Environment.