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ADIENT FLEXIBLE PERQUISITES PROGRAM  
                                                                     Effective October 1, 2016 
 
The Flexible Perquisite Program is designed for employees in bands E0, E1 and E2 (referred to herein as 
participants) as part of their compensation.   
 
Flexible Perquisites Allowance 
 
An amount equal to 5% of the participant’s gross base salary for the pay period will be added to the 
participant’s paycheck each pay period.  The intent is that the participant use this amount to cover private club 
dues, personal tax preparation or other financial planning expenses, and other personal expenses that are not 
reimbursable under the company’s business expense reimbursement policy.  Unless requested by the 
company, the participant need not submit proof to the company regarding how the 5% allowance is spent.  For 
participants subject to U.S. taxation, this amount is considered compensation to the participant, will be reported 
on the participant’s Form W-2 and withholding taxes will apply.  For participants subject to taxation outside the 
U.S., the 5% amount will be reportable compensation and taxes will be withheld to the extent required by 
applicable tax rules. 
 
Upon termination of employment for any reason, the participant’s final paycheck will include this 5% amount 
with respect to base salary earned through the last day of employment, and no further amounts hereunder will 
be due or payable.   
 
Corporate Aircraft 
 
Corporate aircraft usage for personal flights for the following eligible participants is permitted if it does not 
conflict with the availability of corporate aircraft for business purposes, subject to the following limits: 
 
 Eligible Executives    Maximum Use Per Calendar Year 
 E0 (CEO)     Unlimited 
 Direct reports of CEO    Subject to approval by CEO 
 
Personal usage of the plane is limited to trips on which the eligible participant and his/her guests are on the 
flight.  All personal trips require advance approval by the CEO.  Exceptions such as a spouse flying alone also 
must be pre-approved by the CEO.   
 
Upon termination of employment for any reason, the participant will not be permitted to use the corporate 
aircraft, even if a personal flight previously has been scheduled and approved.  
 
It is the responsibility of the Aviation Department to report personal aircraft usage under this program to the 
Total Rewards Department promptly during the calendar year in which it occurs.  For participants subject to 
U.S. taxation, imputed income (determined according to Internal Revenue Service rules) for the value of the 
flight is considered compensation to the participant, will be reported on the participant’s Form W-2 and 
withholding taxes will apply.  For participants subject to taxation outside the U.S., the value of the flight will be 
reportable as compensation and taxes will be withheld to the extent required by applicable tax rules. 
 
Executive Physical 
 
Participants are encouraged to obtain a physical each year.  The company will reimburse the participant for the 
cost of the physical, capped at $3,000 per calendar year.  The participant must provide a copy of the 
physician’s bill to the Vice President – Total Rewards in order to obtain reimbursement.  This benefit will be 
reportable as taxable compensation and taxes will be withheld to the extent required by applicable tax rules.  
 
Upon termination of employment for any reason, this benefit will cease.  If a participant has incurred expenses 
for a physical that was performed before the date of termination of employment, and if such expenses have not
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yet been reimbursed as of the date of such termination, then such expenses will be reimbursed up to the 
maximum described above.  
 
Car Leasing 
 
All participants are eligible for a company-provided car through the separate car leasing policy.  Please refer to 
that policy for details. 
 
Effect of Program Amounts on Other Plans 
 
Any payments made under the program, or any program benefit treated as compensation pursuant to 
applicable tax rules, will not be counted for purposes of any bonus calculation and is not considered 
“pensionable earnings.” 
 
Changes to Program  
 
The Compensation Committee of the Board of Directors reserves the right to modify or terminate this program 
at any time.