Unless otherwise noted, the source of all information is the 2021 Guardian Absence Management Activity Index & Study.

1 https://www.guardianlife.com/reports/managing-employee-absence The Path Forward

2 Integrated Benefits Institute, FML reports: Health and Productivity Benchmarking data for calendar years 2019 and 2020, page 2

3 Guardian, The Path Forward Study, 2022, page 3

4 Family and Medical Leave Act | U.S. Department of Labor (dol.gov), 2022.

5 Civil Money Penalty Inflation Adjustments | U.S. Department of Labor (dol.gov), 2023

6 The Cost of Noncompliance (esis.com), 2020

7 Guardian, The Path Forward Study, 2022, page 4

Material discussed is meant for general informational purposes only and is not to be construed as tax, legal, or investment advice. Although the information has been gathered from sources believed to be reliable, please note that individual situations can vary. Therefore, the information should be relied upon only when coordinated with individual professional advice. Guardian, its subsidiaries, agents, and employees do not provide tax, legal, or accounting advice. Consult your tax, legal, or accounting professional regarding your individual situation.

Guardian's Group Disability Insurance is underwritten and issued by The Guardian Life Insurance Company of America, New York, NY. Products are not available in all states. Policy limitations and exclusions apply. Optional riders and/or features may incur additional costs.

Guardian® is a registered trademark and Guardian Absence SolutionsSM is a service mark of The Guardian Life Insurance Company of America.. ©Copyright 2023 The Guardian Life Insurance Company of America.