USA Operations Centers External New Hire Relocation Benefits May 2017

State/Area Exceptions

Not Applicable

Overview

Relocation benefits may be available, at the discretion of hiring management, for newly hired employees moving as a result of a new full time position with Joyner.

If relocation benefits are included in the job offer, the benefit package the individual will receive is determined by the position accepted. There are no deviations from the set relocation benefit packages as detailed in the chart below (Job Classes defined in eligibility section):

Moving constitutes a change in primary residence to another primary residence that is within a reasonable commuting distance to the new location.

Eligibility The external new hire must be in one of the following job classes:

Professional/Technical

Specialized Professional/Technical:

Management - Includes the following job levels

Agency Field Leadership

Executives

Para-Professional Support Level Positions: Relocation benefits for key Para-Professional Support level positions must be approved by the hiring Department Head Executive and the HREC Leadership.

Employees who receive external new hire relocation benefits are not eligible to receive additional relocation benefits for 12 months from their hire date.

Enterprise Commute Guidelines If relocation benefits are included with the job offer, the distance from the external new hire’s current residence to the new work location must be greater than 50 miles in order to qualify for benefits.

Commute distance is measured from the new hire’s primary home address to the new Joyner office location/existing agent’s primary office location. A personal vehicle is used as the mode of transportation in calculating commute; i.e., the availability or use of public transportation is not considered in calculating distance.

Google Maps is the company-approved mapping tool used to make initial determinations regarding commute distance. Commute distance is based on the Google mapping tool’s shortest distance (i.e. mileage). Subjective criteria such as temporary traffic conditions, seasonal weather conditions, preferred route, or personal issues are not considered.

Mobile Workers/Proximity Workers: Business areas are responsible for determining if mobile workers must live within a specific territory, state, county, or city, or within a specific distance from a point on a map.

College Students: The permanent address should be used to calculate the distance. (Interns are not eligible for External New Hire Relocation benefits unless transferring to a full-time position).

Enterprise commute guidelines do not mirror IRS Publication 521 relative to moving expenses with its “50-mile test.” In situations where the Enterprise’s commute guidelines have been satisfied but the IRS’s 50-mile test has not been satisfied, relocation benefits will be reported as income to the recipient of those benefits. All such inclusions will be grossed-up by Joyner. All individuals are encouraged to seek counsel from a tax professional regarding tax implications of a move that does not meet IRS guidelines.

Note: Any exceptions to eligibility rules require business case approval from the hiring Executive Department Head and HREC Leadership.

General Information

Timing of Relocation for Operations Employees Initiation of the relocation process cannot occur more than 120 days prior to the effective date of the transfer. The Relocation Initiation Request form should not be completed until the employee is ready to start the relocation process.

Delayed moves - If the employee is not prepared to initiate the relocation process prior to their effective date, hiring management approval is required to delay receipt of the relocation benefit package. The length of the delay is management’s discretion.

Any exceptions to relocation benefit timing need to be approved by Department Executive. Exceptions will be considered only for rare extenuating circumstances. Relocation benefits will not be provided for a second move as it pertains to the same role/position.

*ADC Director will submit the business case via email to the appropriate Vice President Agency – Sales/Service for review and approval.

Relocation benefits are based on job class and experience level.

Inexperienced Professional/Technical (i.e., less than one year of job related experience, e.g., recent college graduate)

Experienced Professional/Technical (i.e., at least one year of job related experience)

Specialized Professional/Technical

Management

Executive

There are no deviations from the set relocation benefit packages as detailed in the following chart (Job Classes defined in eligibility section):

International Moves Relocation benefits offered to newly hired employees transferring from outside the U.S. apply as detailed in the chart above, with the following exceptions:

Executive new hires are ineligible for the Home Sale Program.

Shipping container guidelines:

Automobiles and recreational vehicles are not authorized for shipment. If the employee incurs a loss when selling the vehicle in their home country, Joyner may reimburse 25% of the difference between the actual selling price and the average of the low and high Kelley Blue Book, for up to two vehicles (not to exceed $3,500 USD per vehicle).

Lump Sum Payment The purpose of the lump sum payment is to cover the cost of some of the miscellaneous expenses associated with a move which may include:

Realtor commission on sale of home

Closing costs on sale/purchase of home

Travel expenses (home finding trip and expenses en route to the new location)

Utility deposits

Lease Cancellation Penalties

Taxes

Temporary living

The lump sum payment is not intended to cover every expense associated with the move.

Note: The lump sum payment is grossed up to offset the tax impact to the transferee.

Home Marketing and Home Purchase Assistance Joyner’s vendor will refer homeowners to two real estate agents for home marketing assistance. The vendor will also refer both homeowners and renters to a real estate agent for home purchase assistance, if desired.

Note: Any costs associated with Home Marketing and Home Finding Assistance are the transferee’s expense and will need to be paid COD directly to the third party service provider.

Tax Information See Relocation Tax Policy in this section for more information.

Relocation Agreement The Relocation Agreement requires the repayment of relocation benefits under certain conditions. Refer to the applicable New Hire Relocation Agreement for details.

External New Hire - Professional Technical

External New Hire - Management

External New Hire - Executive

Note: Exceptions to policy must be approved by the hiring Department Head Executive and the HREC Leadership.

Employee Actions

Sign the Relocation Payback Agreement

Homeowners must provide a copy of the signed closing disclosure to Relocation Counselor.

Managerial Actions

Not Applicable