Pacs Group, Inc. · NYSE:PACS
Pacs — Investor Presentation (August 2026)
20 slides from Pacs's investor presentation, August 2026
Slide 1: Unlocking opportunities: Understanding the Employee Stock Purchase Plan
Unlocking opportunities: Understanding the Employee Stock Purchase Plan (ESPP) and what it can do for you August 2026 1
Slide 2: What we’ll cover today
What we’ll cover today By the end of this session, you will be 1 Welcome and introductions able to understand: 2 Why we’re launching an ESPP The potential benefits of participating an ESPP. 3 How the ESPP works The lifecycle of an ESPP. 4 How to enroll The key dates for participating in the plan. 5
Slide 3: Welcome and introductions
Welcome and introductions JPMorgan worresce sousrions 3 __________ EE ————_—_
Slide 4: Your team
Your team PACS has chosen J.P. Morgan as its partner in your ESPP. J.P. Morgan is available to support all employees throughout your equity plan journey, helping each of you achieve your unique financial goals. Claire Guido Kate Sweeney Jackson Vaught Chris Vaughn Client Relationship Manager Client
Slide 5: Why we’re launching an ESPP
Why we're launching an ESPP JPMorgan worresce sousrions 5 __________ EE ————_—_
Slide 6: Why we’re launching an ESPP
Why we’re launching an ESPP As an employee at PACS, you are able to affect the profitability and growth of the company. Share in the Build long-term wealth Own company stock company’s success The ESPP is one way in which PACS gives you an opportunity to financially benefit from the company’s growth.
Slide 7: Why join the ESPP?
Why join the ESPP? The ESPP is a convenient way for you to build your ownership in PACS at favorable conditions unavailable to non-employees. You can buy stock at a 15% discount, the maximum allowed. The plan has a lookback provision, providing the opportunity to purchase stock at the lowest possibl
Slide 8: How the ESPP works
How the ESPP works JPMorgan worresce sousrions 8 __________ EE ————_—_
Slide 9: The life cycle of an ESPP
The life cycle of an ESPP Enroll Contribute Purchase Own Join the plan and choose Your after-tax contributions Your contributions are used You receive the stock and how much of your salary to get deducted from your to buy PACS stock. enjoy the benefits of being a contribute. salary each pay period.
Slide 10: The lookback feature ensures you buy shares at the lowest price allowed
The lookback feature ensures you buy shares at the lowest price allowed. You receive a 15% discount on the stock price as of the offering date or the purchase date, whichever is lower. PACS Group, Inc. stock price $50.00 $40.00 The stock price on the offering date is lower than the purchase date. Yo
Slide 11: ESPP Example
ESPP Example Anna decides to join the PACS ESPP. How much stock can she buy with her contributions? Offering date: stock trading at Purchase date: stock trading at $40/share $50/share Enroll Contribute Purchase Anna’s total contributions ($600) Minimum percentage: 2% is deducted from Anna’s are used
Slide 12: How am I taxed?
How am I taxed? Enroll Contribute Purchase Own You are not taxed when Contributions made with The 15% discount on When you sell the you join the plan. after-tax USD. the purchase price is a shares, you report the taxable benefit. taxable benefit from the purchase and any You are not taxed on capital
Slide 13: U.S. taxes on ESPP plans depend on how long you hold the shares
U.S. taxes on 423 ESPP plans depend on how long you hold the shares 1 Assume these dates: 2 Answer these questions: 2028 2026 2027 APRIL Did you hold the shares for OCTOBER MARCH >1 year from purchase date? 1 1 31 NO YES 2028 Offering Date Purchase Date Did you also hold the shares for OCTOBER >2 ye
Slide 14: Workplace Solutions overview
Workplace Solutions overview 14
Slide 15: Complete your enrollment in three steps
Complete your enrollment in three steps 1 2 3 Sign in to your J.P. Morgan Complete the ESPP Workplace Solutions Complete your enrollment task by account account opening September 15, 2026 15
Slide 16: Accessing your account
Accessing your account See a preview of how to access your account online, complete with a full suite of tools and education. Highlights video 16
Slide 17: The Workplace Solutions Service Desk
The Workplace Solutions Service Desk Contact our Service Desk Our Workplace Solutions Service Desk is staffed by a https://workplace.jpmorgan.com/contact- team of equity professionals, who are there to help you, us?companyUuid=PACS wherever you are in your equity journey. 646-968-0653 17
Slide 18: Answering your questions
Answering your questions JPMorgan worresce sousrions 18 __________ EE ————_—_
Slide 19: Let’s help you make the most of your Employee Stock Purchase Plan
Let’s help you make the most of your Employee Stock Purchase Plan and empower your financial journey with purpose. Thank you. 19
Slide 20: JPMorganChase and its affiliates do not provide tax, legal or accounting advice
JPMorganChase and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting ad