Employee Benefit Plans

6 Months Ended

Jun. 30, 2023

Employee Benefit Plans [Abstract]

Employee Benefit Plans

22. Employee Benefit Plans

The Company, through KCA, sponsors a defined-contribution retirement plan under Section 401(k) of the Internal Revenue Code that covers substantially all employees. Participant contributions to the plan are voluntary and are subject to certain limitations. The Company may also make discretionary contributions to the plan. The Company incurred $109,000 of expense for the three and six months ended June 30, 2023 for 401(k) employee contribution matching. No contributions to the plan were made by the Company or KCA for the three and six months ended June 30, 2022.

The Company has an equity incentive plan that provides for the grant of stock options, restricted stock, and other equity awards of the Company’s common stock to employees, officers, consultants, directors, affiliates and other service providers of the Company. There were 3 million shares reserved under the equity incentive plan and 2,704,000 shares remained as of June 30, 2023. The Company did not issue any shares under this plan for the three and six months ended June 30, 2023 and 2022.