--00000000000056b734063387c011 Content-Type: multipart/alternative; boundary="00000000000056b733063387c010" --00000000000056b733063387c010 Content-Type: text/plain; charset="UTF-8" Content-Transfer-Encoding: quoted-printable I am meeting with KPMG this morning to discuss their recommendation/assessment. *gerri nath* Chief Accounting Officer | *TheKey* Mobile: 561.879.0132 *From:* Alyson Rohane *Sent:* Thursday, April 24, 2025 9:28 AM *To:* Geraldine Nath ; Tammi Franzese ; Nina Kani *Cc:* Emily Kraeter ; eclark@thekey.com; Laszlo Kovacs ; Steve Koyanagi ; Michael Jichetti ; Timothy Thomas ; Germaine Daniels *Subject:* Re: CAD Amalgamation - ROI and Confirmation with KPMG (GN!) Good morning @Geraldine Nath - Legal is looking for your update on the ROI and decision if we are moving forward with the project to take next steps. Can you please confirm this as soon as possible? On Fri, Apr 18, 2025 at 7:09=E2=80=AFAM Germaine Daniels wrote: Hi Team, I wanted to clarify that the question regarding payout or transfer of time off balances only pertains to corporate employees, as caregiver vacation time is paid out each payroll (biweekly). Thanks, Germaine DanielsPayroll Director germaine.daniels@thekey.com Phone: 562-380-3662 TheKey.com On Fri, Apr 18, 2025 at 6:54=E2=80=AFAM Emily Kraeter wrote: I would want to transfer the balance over versus pay it out but agree we need to consult outside counsel to ensure that is a viable option. On Thu, Apr 17, 2025 at 12:01=E2=80=AFPM Nina Kani wrote= : +Adding Emily to the conversation as this relates to personnel and benefits. I will seek legal advice from our Canadian counsel regarding the best course as well. On Thu, Apr 17, 2025 at 11:29=E2=80=AFAM Germaine Daniels wrote: Hi Team, I'm providing an update on the Ceridian implementation. During our discussion today with our Ceridian implementation representative, it was emphasized that we must provide the new entity name and CRA number by April 30, 2025, with a strict deadline of May 2, 2025, to meet the go-live date of July 1, 2025. The representative stated that failure to meet the May 2, 2025, deadline would prevent Ceridian from accommodating a mid-year conversion, necessitating a conversion date of January 1, 2026. Furthermore, adhering to the May 2, 2025, deadline will result in a waiver of the $1,000 implementation fee per new account for the setup of eight new accounts, saving us a total of $8,000. The representative will also work to match our current cost per payroll processing per account. How should we handle PTO? Since the employees are terming from one entity to another, should their PTO balances be paid out or transferred to the new entity? Thanks, *Germaine Daniels* Director Payroll | *TheKey* Email: germaine.daniels@thekey.com Mobile: 562.784.1800 On Tue, Apr 15, 2025 at 3:53=E2=80=AFPM wrote: Hi Gerri Checking in to see if we=E2=80=99ve heard back yet? Kind regards- *Elizabeth Clark* Director | *TheKey* Mobile: 619.822.4855 *From:* Geraldine Nat