a5-18x22execmedicalcarep






AMENDMENT NO. 2  To  HOMETRUST BANK   DEFINED CONTRIBUTION EXECUTIVE MEDICAL CARE PLAN   This Amendment No. 2 to the HomeTrust Bank Defined Contribution Executive Medical  Care Plan (as amended through April 30, 2018, the “Plan”) is made effective as of May 23, 2022.  All capitalized terms not defined herein shall have the meaning set forth in the Plan.    WHEREAS, HomeTrust Bank (the “Bank”) sponsors the Plan and desires to make certain  changes to the Plan as described below;     WHEREAS, Section 5 of the Plan permits the Board to amend the Plan at any time and  from time to time without the consent of the Participants, other than with respect to certain  amendments not applicable here; and     WHEREAS, the Board of Directors of the Bank has approved this Amendment.   NOW, THEREFORE, in consideration of the foregoing, the Bank hereby amends the Plan  as follows:   1. The second sentence in the definition of “Excess Pre-2005 Amounts” in Section 2  of the Plan is hereby amended and restated to read in its entirety as follows:   “For purposes of determining an Excess Pre-2005 Amount, (a) the foregoing present value   shall be computed using a discount rate equal to 120% of the applicable federal rate   (compounded monthly) for the month in which such present value calculation is made, as   published by the Internal Revenue Service pursuant to Section 1274(d) of the Code, using   the rate term that corresponds to the Participant’s remaining life expectancy, and (b) life   expectancy shall be determined under Tables V and VI of Treasury regulation Section 1.72-  9.”   2. The last two sentences of Section 4(c)(2) of the Plan are hereby amended and  restated to read in their entirety as follows:   “At the end of each Plan Year ending on or before June 30, 2022, the Benefit Account of  each Participant shall be credited with a percentage adjustment set forth in the  Participant’s Joinder Agreement, based on the average balance of the Benefit Account  during the Plan Year (determined by adding the beginning of the year Benefit Account  balance and the month-end Benefit Account balance for the next 12 months and dividing  that sum by thirteen (13)); provided, however, that for each Plan Year beginning on or  after July 1, 2022, the foregoing credit shall only be made with respect to the Benefit  Account of each Participant who as of the last day of such Plan Year has not yet had a  Benefit Commencement Date.  If no percentage adjustment is set out in the Joinder  Agreement, the percentage adjustment shall equal 120% of the long-term applicable  





 






2    federal rate (compounded annually) for the last month of the applicable Plan Year, as  published by the Internal Revenue Service pursuant to Section 1274(d) of the Code.”  3. All other provisions of the Plan shall continue in full force and effect.    IN WITNESS WHEREOF, the Bank has caused this Amendment to be executed by a duly  authorized director as of this 23rd day of May 2022.      /s/ Craig  C. Koontz   By: Craig C. Koontz  Chairperson, Compensation Committee                                                         G:\51192\2000\Exec Medical Care Plan-Amdt No. 2, 5-18-22