Document:

Work order dated June 1, 2006

 Exhibit 10.ii.d 
 

 
 North America 
 HR Shared Services 
 Work Order 
 With 
 The Mosaic Company 
 Effective Date: June 1, 2006 

 TABLE OF CONTENTS 
  

			
	 	  	Page
	 SIGNATURE PAGE
	  	
		
	 INTRODUCTION
	  	
	 Service Provider Commitments
	  	1
	 Client Expectations
	  	1
	 Charging Method
	  	1
	 Areas of Services Provided
	  	2
	 Grievance Resolution Process
	  	2
	 Billing Information
	  	3
	 Service Interruption
	  	3
	 Feedback
	  	3
		
	 DEPARTMENT CONTACTS
	  	
	 Cargill
	  	4
	 Mosaic
	  	6
		
	 APPENDIX 1 – BENEFITS
	  	
	 Service Definitions and Pricing
	  	7
	 Commitment and Expectations
	  	9
	 Roles and Responsibilities
	  	12
		
	 APPENDIX 2 – COMPENSATION
	  	
	 Service Definitions and Pricing
	  	14
	 Commitment and Expectations
	  	14
		
	 APPENDIX 3 – EMPLOYEE ASSISTANCE PROGRAM (EAP)
	  	
	 Service Definitions and Pricing
	  	15
	 Commitment and Expectations
	  	16
		
	 APPENDIX 4 – GLOBAL MOBILITY
	  	
	 Service Definitions and Pricing
	  	17
	 Commitment and Expectations
	  	19
	 Roles and Responsibilities
	  	22
		
	 APPENDIX 5 – HR FINANCE
	  	
	 Service Definitions and Pricing
	  	26
	 Commitment and Expectations
	  	28

 TABLE OF CONTENTS 
  

			
	 	  	Page
	 APPENDIX 6 – HR I/T
	  	
	 Service Definitions and Pricing
	  	31
	 Commitment and Expectations
	  	33
	 Incident Definitions
	  	37
		
	 APPENDIX 7 – LABOR TRACKING
	  	
	 Service Definitions and Pricing
	  	40
	 Commitment and Expectations
	  	42
	 HelpDesk Support/Maintenance Guidelines for Transactional Services
	  	45
		
	 APPENDIX 8 – PAYROLL-MINNEAPOLIS
	  	
	 Service Definitions and Pricing
	  	46
	 Commitment and Expectations
	  	49
		
	 APPENDIX 9 – PAYROLL-CANADA
	  	
	 Service Definitions and Pricing
	  	52
	 Commitment and Expectations
	  	56
		
	 APPENDIX 10 – RELOCATION
	  	
	 Service Definitions and Pricing
	  	59
	 Commitment and Expectations
	  	60
		
	 APPENDIX 11 – TRAINING
	  	
	 Service Definitions and Pricing
	  	62
	 Commitment and Expectations
	  	63

 SIGNATURE PAGE 
 Master Services Agreement 
 This agreement falls under the governance of the Master Services Agreement
which provides a detailed description of the service relationship. 
 Statement of Intent 
 This work order is intended to supplement the Master Service Agreement by more clearly defining the services and support coverage offered by Cargill’s HR Shared
Services to Mosaic, Inc. 
 Timeframe 
 This
agreement remains valid until a superseding agreement is created or service is discontinued. The agreement will be reviewed annually. Either party must provide 12 months notice for the discontinuation of PeopleSoft related HRIS and Payroll services.
For the discontinuation of all other services a 90-day notice is sufficient. Either approver may contact the other approver to request a review of the document. 
 Approvers: 
  

	
	Cargill HR Shared Services:
	
	   
	Dana E. Nelson
	Vice President
	North America Human Resources

  

	
	The Mosaic Company:
	
	   
	David W. Wessling
	Corporate Vice President, Human Resources

 INTRODUCTION 
  

			
	Client:	  	Mosaic
		
	Period covered:	  	June 1, 2006 to May 31, 2007

 This Work Order (WO) outlines services that HR Shared Services (HR SS) will provide to The Mosaic Company,
including the expectations of both HR SS and Mosaic. It also includes an estimate of charges for the indicated period and recaps the charge-out rates. 
 Service provider commitments: Listed in the attached appendices are the Cargill HR SS service commitments to Mosaic. Failure by Cargill HR Shared Services to meet these commitments should be elevated to the NA HR Shared Services
Manager to ensure corrective action is taken. 
 Client expectations: Also listed in the appendices are Cargill’s expectations of Mosaic that
will enable Cargill HR Shared Services to meet their stated commitments. Failure by Mosaic to meet these expectations could result in an inability by Cargill HR Shared Services to meet commitments. 
 Charging Method: Charging will vary by department. But, in general, charges are calculated basis actual usage and per transaction prices. Mosaic will be provided
with a monthly invoice detailing all charges. Mosaic will provide the Shared Services HR Finance department with a list of individuals who should receive the billing information. 
 Charges are classified into three categories: 
  

	 	•	 	 Transaction Based Services 

 Services resulting in specific transactions processed. Examples include paychecks produced, PeopleSoft transactions completed, and an HRIT allocation based on headcount. 
 Costs are allocated to each chargeable transaction type within each function. A per transaction rate is calculated, and a charge amount is calculated for
each Mosaic business unit based on actual volumes. Some of the transaction-based charges have a decreasing rate as volumes increase to reflect economies of scale. 
  

 Page 1 

	 	•	 	 Common Services 

 Services not specifically identifiable to individual business units but provide benefit to all. Examples include HR Direct On-line and Dial and HR Finance services. 
 Costs are included in the SSC department budgets based on work driven by each department. For example most HR Direct calls are generated related to
payroll or benefits, therefore those departments pay the bulk of the operating expense for HR Direct. 
  

	 	•	 	 Client Driven Services 

 Services performed at the request of the Mosaic business units. Examples include: recruiting, training, and consulting (all SSC departments). Costs are allocated based on actual usage. Time spent on these activities will generally be
tracked and charged at a per hour rate. 
 Areas of Services Provided: 
  

						
	 HR SS Department
	  	Projected FY06/07 Cost	  	 
	 Benefits Administration
	  	$	763,960	  	Appendix 1
	 Compensation
	  	 	N/A	  	Appendix 2
	 EAP
	  	$	122,904	  	Appendix 3
	 Global Mobility
	  	$	30,700	  	Appendix 4
	 HR Finance
	  	$	7,000	  	Appendix 5
	 HRIT
	  	$	354,637	  	Appendix 6
	 Labor Tracking
	  	$	282,925	  	Appendix 7
	 Payroll
	  	$	446,793	  	Appendix 8
	 Relocation
	  	$	7,000	  	Appendix 9
	 Talent Recruiting
	  	$	234,975	  	N/A
	 Training
	  	$	56,000	  	Appendix 10
		  	 	 	  	
	 Total
	  	$	2,392,409	  	

 Grievance Resolution Process: 
  

	•	 	 Mosaic informs the appropriate Cargill HR SS Key Department contact directly of a problem or issue. Every effort will be made to resolve the issue at this level.

  

	•	 	 If resolution cannot be reached, the issue is elevated to the Cargill HR SS Manager, who works with both parties to reach resolution. 

 

	•	 	 If resolution still cannot be reached, the issue will be elevated to the Cargill NA HR Manager and Mosaic VP of HR. The SS Manager will work with the two senior
managers to reach resolution. 

  

 Page 2 

 Billing Information: The 2006/2007 monthly charges will be based on actual transactions and customer driven
services provided during the previous month. The SSC Billing Summary Reports will be sent to Mosaic each month for review and distribution. Questions regarding bills should be directed to robin_ainsworth@cargill.com 
 Service Interruption: In the event of unforeseen circumstances such as weather events or system outages, HR SSC will employ “Best Efforts” to carry out
all critical activities. Critical activities include: Payroll, HR Direct services, and Kronos support. Mosaic will keep closely informed in the event of any such service interruption. 
 Feedback: Cargill Shared Services welcomes customer feedback by contacting any of the individuals listed on the contact page or emailing Bob_Bridges@cargill.com 
  

 Page 3 

 CONTACTS by DEPARTMENT - CARGILL 
 NA Shared Services 
  

							
	 Manager
	  		  		  	
	 Bob Bridges
	  	Manager	  	(952) 742-2807	  	Bob_Bridges@cargill.com
				
	 Benefits
	  		  		  	
	 Marie Grimm
	  	Retiree Benefits Rep	  	(952) 984-0173	  	Marie_Grimm@cargill.com
	 Vickie Zebell
	  	Account Rep	  	(952) 984-0969	  	Vickie_Zebel@cargill.com
	 Eugene Zylla
	  	Manager	  	(952) 984-0959	  	Eugene_Zylla@cargill.com
				
	 Compensation
	  		  		  	
	 Karla Landry
	  	Manager	  	(952) 742-4011	  	Karla_Landry@cargill.com
				
	 Employee Assistance Program
	  		  		  	
	 Keith Tvedten
	  	Manager	  	(952) 742-7049	  	Keith_Tvedten@cargill.com
				
	 Global Mobility
	  		  		  	
	 Becky Kotalik
	  	Manager	  	(952) 742-2335	  	Becky_Kotalik@cargill.com
	 June Mueller
	  	Billing Contact	  	(952) 742-5244	  	June_Mueller@cargill.com
	 Sarah Yantifovich
	  	Expat Specialist	  	(952) 742-2444	  	Sarah_Yantifovich@cargill.com
				
	 HR Direct
	  		  		  	
	 Claire Levay-Young
	  	Manager	  	(952) 984-0539	  	Claire Levay-Young@cargill.com
				
	 HR Finance
	  		  		  	
	 Allyson Beffel
	  	Manager	  	(952) 984-0938	  	Allyson_Beffel@cargill.com

  

 Page 4 

 CONTACTS by DEPARTMENT - CARGILL 
  

							
	 HR I/T
	  		  		  	
	 HR Direct Dial Help Desk
	  		  	(952) 742-9696 or	  	Business Hours Monday-Friday
		  		  	1-877-366-9696	  	7:00 a.m. – 6:00 p.m. CST
				
		  		  		  	(No coverage Weekends/Holidays)
	 Support Team Pager (Rotated)
	  		  	(612) 613-0042	  	
	 Rory Ballweber
	  	Manager	  	(952) 984-0520	  	Rory_Ballweber@cargill.com
		  		  	(612) 716-1711 (cell)	  	
				
	 Labor Tracking
	  		  		  	
	 Anand Giri
	  	Manager	  	(952) 984-0010	  	Anand_Giri@cargill.com
		  		  	(612) 845-3362 (Cell)	  	
				
	 Payroll
	  		  		  	
	 Kim Sage
	  	Payroll Supervisor	  	(952) 984-0891	  	Kim_Sage@cargill.com
	 Sandy Logan
	  	Payroll Specialist	  	(952) 984-0917	  	Sandy_Logan@cargill.com
	 Maureen Yanta
	  	Payroll Rep	  	(952) 984-0879	  	Maureen_Yanta@cargill.com
	 Jeff Coombe
	  	Manager	  	(952) 984-0926	  	Jeff_Coombe@cargill.com
				
	 Relocation
	  		  		  	
	 Shawna Brezny
	  	U.S. Contact	  	(952) 742-6249 or	  	Shawna Brezny@cargill.com
		  		  	1-800-875-2091 (ext 5)	  	
				
	 Sandy Palmer
	  	Manager	  	(952) 742-7833 or	  	Sandy_Palmer@cargill.com
		  		  	1-800-875-2091 (ext 1)	  	
				
	 Training
	  		  		  	
	 Pablo Gaito
	  	Manager	  	(952) 742-2149	  	Pablo_Gaito@cargill.com

  

 Page 5 

 CONTACTS by DEPARTMENT - MOSAIC 
  

 Page 6 

			
	BENEFITS ADMINISTRATION	 	Appendix 1

 1. Service Definitions and Pricing 
  

							
	TRANSACTIONAL SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	Benefits Communication	  	 The virtual and hard copy communications materials and services developed and distributed by the Cargill Benefits Department or performed by HR
Direct to:
  
 •        Equip Mosaic employees to understand, value, and utilize their company benefits, for example: Newsletters, Open Enrollment materials, forms, printing, postage, etc.
  
 •        Comply
with applicable benefits regulations, for example: SPD preparation and printing.
	  	Per Employee	  	 $29.68
 ___________
  
 Market;
 Authoria - $23
 For Open Enrollment
Only

				
	 Welfare Benefits Employee
 Administration
	  	Administration of employee health and welfare benefit plans, including plan design, communication, vendor management, contract negotiation, cost management, employee assistance, and claims
resolution.	  	 Per Active and
 Retired Employee
	  	 $33.92
 ___________
  
 Market:
 Principle/UniCare -
 $177 - $228 /employee

				
	Welfare Plan Administration	  	Administration of employee health and welfare benefit plans, including plan design, communication, vendor management, contract negotiation, cost management, employee assistance, and claims
resolution.	  	Per Plan	  	 $636
 ___________
  
 Market – IMC’s charge from
UHC was $12/employee/plan

				
	 Pension, Retiree Health, and Medicare D Administration
	  	 Administration of pension plan, including pension plan design, communication, actuarial analysis, funding, accounting, government reporting, and
employee and pensioner assistance. Administration of legacy IMC retiree health, life, and dental plans, including retiree premium collections for said plans, ASO billing, and communication and retiree assistance. In addition, administration of EDL,
LTD, and PTD participants Health and Welfare payments is via the legacy IMC retiree admin system.
  
 Administration of Medicare Part D Retiree Drug Subsidy program, including acting on Mosaic’s behalf to perform RDS duties required for the subsidy program, such as role of Account Manager.
	  	 Per Employee and
 Pensioner Participant
	  	 $44.52
 ___________
  
 Market:
 Mercer/ADOP
 $35 - $50

  

 Page 7 

							
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	401K – Hires and Terminations	  	Support enrollment of new hires into the plan and payout of terminated employee’s accounts.	  	Per Hire or Termination	  	 $9.54
 Vanguard pass through cost

				
	401k – Account Maintenance	  	Collect, validate and transfer contribution, withdrawal and loan info to and from Vanguard, Vendor and product management. Participants may include active employees, former employees, retirees
and alternate payees	  	Per Plan Participant	  	$14.84
				
	 Enrollments Keyed by
 Benefits Staff
	  	Manual keying of enrollment forms from the locations for new hires, life events, and transfers.	  	Per Transaction	  	$12.72
	
	COMMON SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	HR Direct Dial	  	HR Call Center team equipped to correctly answer benefits related questions specific to Mosaic. Mosaic employees are able to speak directly to a live HR Direct Dial customer service
representative by calling 1-877-366-9696 (toll-free) (available Monday through Friday from 7 AM to 6 PM CST). (Minneapolis area employees, call 952-742-9696).	  	Cost is included in transactional service price. There is not an additional cost for these services.	  	
				
	HR Direct Online	  	Mosaic employees can log onto the HR Direct Online website which is available 24 hours a day, seven days a week, except during scheduled maintenance periods.	  		  	
	
	CLIENT DRIVEN SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	Benefits Consulting	  	Provides Mosaic expertise and advice on plan design and funding arrangements, assists in due diligence requests, monitors and recommends plan revisions to ensure compliance with existing and new
legislation, to align with market trends and to ensure cost effectiveness. This service category includes Fee-For-Service activities provided because of a particular business unit's requirements. The number of hours to perform the activity are
billed each month based on actual usage.	  	 Per Hour
 (Actual rates vary based on the
 resource assigned)
	  	 $143.10
 avg.
 ___________
  
 Market:
 Watson
 Towers
 Marsh
  
 $175 - $500

				
	Ongoing Mosaic Specific Exceptions	  	Benefits department support for non-standard benefits related work, for example: Support of the Mosaic pension administration system and UHC administration including RX and FSA.	  		  	

  

 Page 8 

 2. Cargill’s Commitment to and Expectations of Mosaic - Benefits 
  

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Benefits Communication	  	Benefits communications will be delivered ongoing and adhoc. Will be Mosaic specific, will be reviewed by Mosaic Benefits before publication, and will contain accurate information regarding
Mosaic benefits. Communications will include: SPD’s where Cargill and Mosaic share the contract, Open enrollment, Total Comp statements, etc. There may be emergency situations where communications need to go out without proper approval from
Mosaic.	  	 Minor Benefit structure or design changes must be provided to Benefits dept at least one month in advance (Example Pension level change
following union contracting).
  
 •       If Mosaic wishes to make a non-complex benefit change to be effective mid-year, Mosaic will give the SSC three months advance notice.
  
 •       If Mosaic
wishes to make a non-complex benefit change to be effective January 1, Mosaic will give the SSC four months advance notice.
  
 •       If Mosaic wishes to make a complex benefit change, Mosaic will give the SSC five
months advance notice.
  
 •       A non-complex change is one that requires nothing more than changing values, rates or parameters in existing PeopleSoft tables and minimal, if any, system testing.
  
 •       A complex
change is one that requires I/T skills and resources. It may require new or modified files to vendors. It likely requires system testing before being put into production.
  
 •       Special
situations need to be collaborated with the Benefits dept. (Example: Layoff where manual pay lines needed to be keyed for employees’ benefits upon their return to work. Annual allocation calculation). Scope and timeframe of project should be
agreed upon prior to decision being made.
  
 •       Advise HR Direct on any mass communications being sent to employees.

			
	Welfare Benefits Employee Administration	  	Unless directed by Mosaic to do otherwise, we will administer Mosaic benefit plans according to the SPD’s and in compliance with DOL regulations.	  	 Mosaic should emphasize HR Direct as first point of contact for any employee benefit issues.
  
 Mosaic needs to communicate and champion for employees to update and maintain phone numbers and
addresses on the PeopleSoft system.

  

 Page 9 

					
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Welfare Plan Administration	  	We will leverage Cargill and Mosaic’s combined purchasing power for our mutual benefit. When possible we will enable Mosaic to share the benefits of Cargill’s size and scope for
preferred pricing and contract terms. We will audit Mosaic’s portion of premium payments to vendors for accuracy. We will be responsible for eligibility interfaces and claim reports from vendors.	  	Mosaic Benefits manager should understand and have a complete working knowledge of their benefits programs. Any outside benefits vendor contact should be coordinated with Cargill Shared
Services.
			
	Pension, Retiree Health, and Medicare D Administration	  	If a retiree is in Cargill’s pension plan we will pay them on time and the correct amount. For those for whom we are billing (legacy IMC retirees), we will collect and audit payments so
Mosaic receives their full amount due to them. ASO billing payment requests are submitted timely.	  	Mosaic is the fiduciary and the Benefits dept is Mosaic’s agent. Mosaic must provide timely notice of retiree health plan changes so Retiree Drug Subsidy Program requirements (such as
actuary review and attestation) can be met and sufficient time is given to allow Benefit dept to meet RDS application deadline.
			
	401K – Hires and Terminations	  	To facilitate the timely enrollment of new hires and the timely and accurate payout of terminated employees.	  	Data to be keyed within 5 days of the event.
			
	401k – Account Maintenance	  	We will reconcile the transactions between Vanguard and Mosaic with each pay run. Regular status calls are held with record keeper to discuss any out-of-balance situations.	  	Notify us of any unusual payroll activities such as cancelled checks. Prompt signoff on things needing approval.
			
	 Enrollments keyed by
 Benefits staff
	  	Keying will be done within 10 days of receipt of paper forms.	  	Employees should use on-line enrollment for new hire benefits and/or life events (birth, adoption, marriage and divorce). Paper enrollment forms should not be used for any of these
events.

  

 Page 10 

					
	COMMON SERVICES
			
	HR Direct Dial	  	Direct Dial is available Monday through Friday 7:00 AM to 6:00 PM CST “(except on Cargill U.S. Holidays)”. The call center representative will resolve benefits questions or they will
connect the client with someone who can answer their question.	  	Mosaic is responsible for updating HR Direct Dial on issues that might generate calls such as benefits changes or plant closures. Any correspondence that instructs employees to call HR Direct
Dial with questions should be forwarded to HR Direct Dial before being sent to employees.
	
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Benefits Consulting	  	To provide Mosaic with an estimation of hours and the actual rate per hour for special projects.	  	Decision on implementation for special projects within 5 business days of benefits proposal.
			
	Ongoing Mosaic Specific Exceptions	  	Review and acceptance of Exceptions Report at the annual meeting.	  	Review and acceptance of Exceptions report at the annual meeting.

  

 Page 11 

 3. Roles and Responsibilities - Benefits 
  

									
	 	  	 Process
	  	 Cargill
	  	 Mosaic
	  	 Comments

					
	1	  	Plan fiduciary	  		  	X	  	
					
	2	  	Plan design recommendation	  	X	  		  	
					
	3	  	Plan design decisions	  		  	X	  	
					
	4	  	Employee deduction recommendations	  	X	  		  	
					
	5	  	Employee deduction decisions	  		  	X	  	
					
	6	  	Gross premium recommendations	  	X	  		  	
					
	7	  	Gross premium decisions	  		  	X	  	
					
	8	  	COBRA rate recommendations	  	X	  		  	
					
	9	  	COBRA rate decisions	  		  	X	  	
					
	10	  	COBRA/HIPAA notices	  		  	X	  	Health outsourced to UHC - 07/01/06 Cargill
					
	11	  	COBRA billing and collection	  	X	  		  	
					
	12	  	Retiree billing and collection	  	X	  		  	
					
	13	  	Health and dental claim adjudication	  		  		  	Outsourced to UHC or MetLife
					
	14	  	Health and dental claim appeals	  		  	X	  	UHC or MetLife to handle appeals. UHC is the claims fiduciary
					
	15	  	Life insurance claim processing	  	X	  		  	
					
	16	  	Evidence of insurability processing	  	X	  		  	
					
	17	  	Benefit processing for LTD	  	X	  		  	John and Kerry
					
	18	  	LTD claim processing - Salaried (CCN)	  	X	  		  	Hartford under Cargill plan design
					
	19	  	LTD claim processing - Union (IMC)	  	 X
 Effective
1/1/06
	  		  	Hartford
					
	20	  	LTD claim processing – Union (CCN)	  	X	  		  	Prudential
					
	21	  	LTD claim processing – former IMC salaried	  	X	  		  	Hartford
					
	22	  	New hire benefit enrollment	  	X	  		  	Employee’s enroll on HR Direct
					
	23	  	New Hire communications	  		  	X	  	
					
	24	  	Life event benefit changes	  	X	  		  	
					
	25	  	Life event appeals	  		  	X	  	
					
	26	  	Open enrollment admin	  	X	  		  	
					
	27	  	Communications	  	Shared	  	Shared	  	SSC initiates Mosaic reviews, approves, and distributes
					
	28	  	IRS Form 5500	  	Prepare	  	Sign and file	  	SSC does welfare plans – Mosaic does pension
					
	29	  	Summary Annual Reports	  	 Prepare and distribute if SSC prepares
 Form 5500
	  	Owner	  	

  

 Page 12 

									
	 	  	 Process
	  	 Cargill
	  	 Mosaic
	  	 Comments

					
	30	  	Audits	  	Support	  	 Vendor relationship
 and signoff
	  	
					
	31	  	401k admin	  	X	  	Owner	  	Vanguard record keeper
					
	32	  	Plan design recommendation	  	X	  		  	
					
	33	  	Plan design decisions	  		  	X	  	
					
	34	  	Pension admin	  	Cargill plans	  	Former IMC plans	  	IMC plans outsourced to Hewitt
					
	35	  	FSA admin	  	Enrollment and deductions	  		  	
					
	36	  	Evaluate claim experience	  	Shared	  	Shared	  	
					
	37	  	Medical child support orders	  	Process	  	Owner	  	
					
	38	  	Vendor contracting	  	For shared plans	  	For Mosaic-only plans	  	
					
	39	  	 401k determinations for hardship, disability,
 DROs and
death payments
	  	For issues outside Vanguard’s scope	  		  	Outsourced within boundaries
					
	40	  	Domestic relations orders for pension plans	  	For Cargill plans	  	For former IMC plans	  	
					
	41	  	Write/Amend plan documents	  	For shared plans	  	For Mosaic-only plans	  	
					
	42	  	Write/Revise SPDs	  	For shared plans	  	For Mosaic-only plans	  	
					
	43	  	FAS 106 and FAS 112 compliance	  		  	X	  	
					
	44	  	HIPAA privacy official	  		  	X	  	Dave Wessling
					
	45	  	HIPAA security official	  		  	X	  	
					
	46	  	Web site content	  		  	X	  	
					
	47	  	Executive Life	  	Support/Process	  	Ownership and compliance	  	Bill and collect monthly premiums
					
	48	  	FAS 87 coordination	  	 For former
 CCN employees
	  	 For former
 IMC plans
	  	
					
	49	  	Process health premium reimbursements to retirees	  	X	  		  	
					
	50	  	Payments to vendors	  	Generate supporting documentation	  	Make payments	  	
					
	51	  	Nonqualified deferred comp plan admin	  	X	  		  	Includes deferrals on: Director’s fee, employee earnings, and employee bonus and restoration of match and NEC on limits: 402(g), 401(a)(17), and 415 limit (annual
additions).
					
	52	  	Medicare Part D admin	  	X	  		  	Includes acting on Mosaic’s behalf to perform RDS duties required for the subsidy program, such as role of Account Manager.

  

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	COMPENSATION	 	Appendix 2

 1. Service Definitions and Pricing 
  

							
	CLIENT DRIVEN SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

	Consulting	  	Mosaic requests assistance from Cargill Compensation employee to provide expertise and advice in the area of executive compensation. Services provided may include compensation strategy
development, incentive plan design and modeling, salary structure/market range/zone development, option grant process, and market trends analysis for executive compensation	  	 Consultant / Per Hour
 Analyst / Per Hour
 Manager / Per Hour
 Dave Ferris / Per Hour
	  	 $169.60
 $106
 $212
 $318

	
	 *  Compensation is billing for services at an hourly rate based on actual time to perform the work. Mosaic estimates
they will need 10% or less of 1 FTE’s time during the fiscal year. The charge rate is all-inclusive and reflects the estimated cost of personnel, technology, operating support and supplies, and infrastructure.

 2. Cargill’s Commitment to and Expectations of Mosaic - Compensation 
  

					
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Consulting	  	 •       A Compensation Representative will be identified for them to
contact with questions/requests.
  
 •       Mosaic will be kept informed of the status of requests including the expected completion date of the request.
  
 •       Mosaic will be notified if Compensation does not have the resources available to
complete their request.
	  	 Given Mosaic estimates they will need 10% or less of 1 FTE.
  
 •       Mosaic needs to discuss with their Compensation Contact if they have a request
that they expect will take more than a half-day to complete.
  
 •       A discussion will be held on whether or not Compensation believes they can complete the request within the timeframe that Mosaic has outlined

  

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	Employee Assistance Program (EAP) – WorkLife Solutions	  	Appendix 3

 1. Service Definitions and Pricing 
  

							
	TRANSACTIONAL SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	External EAP Service Access	  	 •        Purpose: A multi-faceted help system to address
personal, family and workplace issues that if left unresolved may negatively impact performance or attendance
  
 •        Scope: All part time and full time benefit eligible U.S. employees and
their families.
  
 •        Vendor Features: Outsourced through ComPsych; Professional; Confidential; Voluntary; Pre-paid; Telephonic, on-line (password protected) or in-person (up to four sessions); preferred
providers in many locations; easy access
  
 •        Internal Support Cargill coordination and consultation with critical incidents, Drug & Alcohol and Violence policy education
  
 •        Focus
Areas: Counseling, legal and financial guidance, family care resources.
	  	Per Employee	  	 $25.44/year
 ___________
  
 Market:
 FGI
 DOR
 $26.64/Per Employee

	
	CLIENT DRIVEN SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	Consulting and Training	  	 Consulting and training provided by Keith Tvedten.
 Examples of the service include:
  
 •        Workplace violence training
  
 •        Drug and Alcohol training
  
 •        Provide demonstration of WorkLife Solution tools
	  	Per Hour	  	 $106
 ___________
  
 Market
 $150-250
 ComPsych

  

 Page 15 

 2. Cargill’s Commitment to and Expectations of Mosaic – Employee Assistance Program 

 

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	External EAP Service Access	  	 •       The WorkLife Solutions Manager will address issues with the
EAP vendor and get back to Mosaic within 48 hours based on their availability (one person department).
  
 •       Drive utilization to the 8% level by providing adequate communication tools and
ensuring access to resources.
	  	Provide adequate information to employees, e.g., wall posters, during orientation, etc. to ensure employees are aware of the service and how to use it.
	
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Consulting and Training	  	 Training will be tailored to Mosaic (Mosaic logos, etc.)
  
 After each session feedback will be offered to each participant. The feedback results will be sent to Mosaic Management
	  	

  

 Page 16 

			
	GLOBAL MOBILITY	 	Appendix 4

 1. Service Definitions and Pricing 
  

							
	CLIENT DRIVEN SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

	 Consulting Services
	  	Additional consulting provided beyond the standard service requirements, or for work done related to assignments that do not materialize. Also for one time support provided for temporary
assignments and localizations where on going support is not provided. Time involved in preparing any ad hoc reports as requested.	  	Per Hour	  	 $159
  
 __________
 Market:
 Deloitte and Touche - $300-$500/hr

				
	 Consulting Policy & Tax
	  	Additional consulting provided beyond the standard service requirements for policy and tax compliance by senior members.	  	Per Hour	  	$318
				
	 Expatriate Assignment - Begin
	  	Provide support for assignment origination including working with management to design appropriate package, assessing tax issues with new assignment, and conducting employee briefing. Transfer
employee information to host country. Make necessary adjustments to home country payroll and benefits. Coordinate logistics related to employee’s home country assets	  	Per Assignment	  	 $3,498
  
 __________
 Market
 $3,500-$8,000

				
	 Expatriate Assignment - End (Option Holder)
	  	Provide support for assignment repatriation process including coordination of logistics, transfer of employee information from host country, and necessary payroll and benefit adjustments.
Includes ongoing post assignment support for tax compliance/equalization as necessary.	  	Per Assignment	  	$4,770
				
	 Expatriate Assignment - End (Non-Option Holder)
	  	Provide support for assignment repatriation process including coordination of logistics, transfer of employee information from host country, and necessary payroll and benefit adjustments.
Includes on going post assignment support for tax compliance/equalization as necessary.	  	Per Assignment	  	$3,180

  

 Page 17 

							
	ONGOING ADMINISTRATION
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	Price
	 Option Holder
	  	Provide on-going support for assignment including maintenance of employee information between home and host countries, maintenance of payroll and benefits, compensation and tax
compliance/equalization, local legal and tax support, employee and family support, and appropriate corporate reporting requirements.	  	Per Assignment	  	$6,042
				
	 Non-Option Holder
	  	Provide on-going support for assignment including maintenance of employee information between home and host countries, maintenance of payroll and benefits, compensation and tax
compliance/equalization, local legal and tax support, employee and family support, and appropriate corporate reporting requirements.	  	Per Assignment	  	$3,922
				
	 Americas Region- Non U.S.
	  	Provide limited level of support for intra Americas Region assignments not involving the U.S. Support includes monitoring of pay package elements, pay package adjustments, and on going support
for employee and family.	  	Per Assignment	  	$1,802
				
	 Localization - Expatriate and Direct
	  	Coordinate localization activities between home and host countries. Assess immigration requirements. Assess impact on employee retirement benefits. Ensure compliance with all tax reporting
requirements. Provide proper documentation for the employee records in the old country, the new country, and provide for a central repository of information about localizations.	  	 Per Localization
 (Up to 15 hours)
	  	$2,120
				
	 Temporary Assignment
 •        Begin
	  	Provide assistance with establishing assignment terms. Assess immigration requirements. Ensure compliance with all tax reporting requirements. Coordinate documentation requirements and
maintenance of employee benefits. Monitor assignment length and adjust assignment terms as necessary.	  	Per Assignment	  	$2,120
				
	 •        Ongoing
	  	Provide on-going support for assignment including maintenance of employee information between home and host countries, maintenance of payroll and benefits, compensation and tax compliance and
equalization, local legal and tax support, employee and family support and appropriate corporate reporting requirements.	  	Per Assignment	  	$1,590
				
	 3121L Agreements
	  	Coordinate and Report (filling of US form W2C) United States social security wages for U.S. citizens and green card holders paid by Cargill international affiliates that have a 3121L Agreement
filed with the U.S. Internal Revenue Service.	  	Per Agreement	  	$318
				
	 Swiss Certificates Processing
	  	Report and reconcile total remunerations applicable to U.S. out-bound expatriates on assignment to Switzerland in accordance with Swiss income tax reporting requirements. This includes
reconciliation of the U.S. W2 to Swiss standards, tracking retained hypothetical taxes and reporting remunerations on Swiss Certificate of Payment.	  	Per Certificate	  	$318

  

 Page 18 

 2. Cargill’s Commitment to and Expectations of Mosaic – Global Mobility 
  

					
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	 Consulting Services
	  	Global Mobility will provide an accurate turn-around time depending on the type of consultation work and Mosaic will be advised at the time the request is received.	  	Provide as much lead-time as possible to ensure expectations can be met.
			
	 Expatriate Assignment - Begin
	  	The actual assignment move will depend on the work permit; however, the minimal notice period from Mosaic to Cargill should be 3 months for any new assignment. Finalized document to be provided
closer to assignment start date.	  	Draft of Assignment Letter, pay package and cost estimate to be provided within 3 weeks of request and completion of One-Step form by Mosaic. Understand realities of the assignment process and
provide adequate lead-time. Set realistic expectations with expatriates and business units.
			
	 Expatriate Assignment - End (Option Holder)
	  	Cargill to update US Payroll record and send communication to expatriate to assist with repatriation process within 1 month of notice of repatriation.	  	Mosaic to notify Cargill two - three months prior to repatriation, and to provide repatriation documents (see roles and responsibility documents).
			
	 Expatriate Assignment - End (Non-Option Holder)
	  	Cargill to update US Payroll record and send communication to expatriate to assist with repatriation process within 1 month of notice of repatriation.	  	Mosaic to notify Cargill two - three months prior to repatriation, and to provide repatriation documents (see roles and responsibility documents).

  

 Page 19 

					
	ONGOING ADMINISTRATION
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	 Ongoing Administration
 •        Option Holder
	  	The changes will be implemented on the following payroll period by the Global Mobility department in the US payroll department, communication with updated pay packages will be sent to
expatriates to advise of new salary, hypothetical taxes, and change other changes on the pay packages.	  	Mosaic to notify Cargill Global Mobility one week prior to the US BU payroll cut-off dates of any assignment changes (salary increase, family size, billing code...).
			
	 •        Non-Option Holder
	  	The changes will be implemented on the following payroll period by the Global Mobility department in the US payroll department, communication with updated pay packages will be sent to
expatriates to advise of new salary, hypothetical taxes, and change other changes on the pay packages.	  	Mosaic to notify Cargill Global Mobility one week prior to the US BU payroll cut-off dates of any assignment changes (salary increase, family size, billing code...).
			
	 •        Americas Region - Non U.S.
	  	Global Mobility will update pay package and communicate changes to the expatriate and host country HR on the next payroll cycle, please note that most Non-US regions are on a Monthly payroll,
therefore, request must be received by Global Mobility prior to the 5th of each month.	  	Mosaic to notify Cargill Global Mobility of salary changes, family size changes and other assignment maintenance items.

  

 Page 20 

					
	ONGOING ADMINISTRATION
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	 Localization
 •        Expatriate
	  	Cargill Global Mobility will review the localization requirements; provide feedback. A localization letter will be completed and presented to Mosaic HR and Expatriate within 3 months of notice
of localization.	  	Mosaic is responsible for making the final decision on assignment.
			
	 •        Direct
	  	Cargill Global Mobility will review the direct localization requirements according to policy and provide feedback to Mosaic. Draft of Localization Letter to be provided within 3 weeks of request
and completion of One-Step form by Mosaic. The actual assignment move will depend on the work permit; however, the minimal notice period from Mosaic to Cargill should be 3 months for any new assignment. Finalized Localization Letter will be provided
closer to assignment start date.	  	Mosaic is responsible initiating the direct localization request and completing the One-Step form.
			
	 Temporary Assignment Administration
	  	Provide assistance with establishing assignment, reviewing tax impact and making recommendation to Mosaic within 1 month of notice. Assignment should not be expected to start for at least 2- 3
months, as work permits and special tax treatment need to be reviewed.	  	Must give Global Mobility one month lead time.
			
	 3121L Agreements and Swiss Certificate Processing
	  	These services are performed on an annual basis based on required needs. This is a special on demand service.	  	Mosaic must advise Cargill if they enter into any 3121L agreements in any foreign locations.

  

 Page 21 

 3. Roles and Responsibilities – Global Mobility 
  

							
	 Service Name
	  	 Cargill
	  	 Mosaic
	  	 Comments

	Consulting Services - Policy, Tax and General	  	Notification or request for approval to provide consulting services above the standard services.	  	Provide approval for services and to request services.	  	Use of standard Cargill expatriate reports, if custom reports are required would be additional fee outside of annual assignment fees.
				
	 Expatriate Assignment - Begin
	  	Cargill Global Mobility will notify E&Y of tax authorized employees. US outbound expatriates will be on Cigna Int’l Benefit program (Cargill’s standard expatriate benefit program),
TCN’s and Headquarters based employees will be on the Int’l benefit plan. Assignment Administration can be done via the use of our Expatriate Software System. Engage outside providers on Mosaic behalf to provide relocations, language
training and cultural training, tax return preparations and tax equalizations. Cargill to provide recommendations into Assignment related issue but Mosaic to make final decision. Cargill will provide assignment letters, draft pay package, cost
estimate and update US PeopleSoft payroll for assignment changes.	  	Use of Cargill Global Mobility Policies (Expatriate, Short-term and Localization) and three pay templates (balance sheet, modified balance sheet and host peer), and cost estimates. Advance
notice on expatriate assignments - a two - three month notice. Provide employee and assignment demographic information (legal name, charge location, salary grade, work location....), completion of One-Step form. Mosaic to use Mosaic Legal Group for
work permit, and to keep Cargill Global Mobility advised of work authorization status and approval of work permit during assignment begin phase and actual begin date of assignment. Mosaic to make final decision on assignment issues and questions. IF
relocation to the US, Mosaic will need to complete US benefit form enrollment, if US Outbound assignment expatriate will be enrolled in Cigna Int’l Benefit program by the Cargill Global Mobility group.	  	Mosaic Locations (US and foreign) are expected to provide compensation information related to expatriates for completion of home and host country tax returns. Mosaic non-US location will be
required to work with E&Y to provide appropriate information for host country tax returns preparation. Mosaic to provide contact information for HR representatives that have Expatriates working in the location. Mosaic Expatriates are to be in
compliance with requirement of the expatriate policy.

  

 Page 22 

							
	 Service Name
	  	 Cargill
	  	 Mosaic
	  	 Comments

	Expatriate Assignment - End Option Holder	  	Cargill Global Mobility to end expatriate assignment, adjust US payroll record, provide relocations, house hold goods, temp living, tax return preparation and tax equalization for last year of
assignment.	  	Mosaic to advise of employee repatriation and provide (repatriation locations, date, job title, salary grade, new billing code, new salary and salary band information). Mosaic to complete new
domestic benefit enrollment for repatriation assignments.	  	Mosaic to notify Cargill Global Mobility if Expatriate receives any deferred bonus, bonus or options payments after repatriation that were earned while on assignment. This is required to
determine if any additional tax filing is required in home and host country.
				
	Expatriate Assignment - End Non-Option Holder	  	Cargill Global Mobility to end expatriate assignment, adjust US payroll record, provide relocations, household goods, temp living, tax return preparation and tax equalization for last year of
assignment.	  	Mosaic to advise of employee repatriation and provide (repatriation locations, date, job title, salary grade, new billing code, new salary and salary band information). Mosaic to complete new
domestic benefit enrollment for repatriation assignments.	  	Mosaic to notify Cargill Global Mobility if Expatriate receives any deferred or bonus payments after repatriation that were earned while on assignment. This is required to determine if any
additional tax filing is required in home and host country.
				
	Ongoing Administration: Non Option Holder	  	The Cargill Global Mobility department will implement the changes in both Expatriate pay packages and US payroll. Use of Cargill Standard Equalization program and tax services to be provided by
Ernst and Young.	  	Notify Cargill Global Mobility of any special payment request for expatriates (bonus, options, family size changes, benefit changes, billing codes, salary grades...) any US PeopleSoft
adjustments.	  	Mosaic Locations (US and foreign) are expected to provide compensation information related to expatriates for completion of home and host country tax returns. Mosaic non-US location will be
required to work with E&Y to provide appropriate information for host country tax returns preparation. Mosaic to provide contact information for HR representatives that have Expatriates working in the location. Mosaic Foreign locations to
implement payment changes that are submitted by Cargill Mobility Department and track country reporting.

  

 Page 23 

							
	 Service Name
	  	 Cargill
	  	 Mosaic
	  	 Comments

	Ongoing Administrations: Option Holder	  	The Cargill Global Mobility department will implement the changes. Use of Cargill Standard Equalization program and tax services to be provided by Ernst and Young.	  	Notify Cargill Global Mobility of any special payment request for expatriates (bonus, options, family size changes, benefit changes, billing codes, salary grades...) any US PeopleSoft
adjustments.	  	Mosaic Locations (US and foreign) are expected to provide compensation information related to expatriates for completion of home and host country tax returns. Mosaic non-US location will be
required to work with E&Y to provide appropriate information for host country tax returns preparation. Mosaic to provide contact information for HR representatives that have Expatriates working in the location. Mosaic Foreign locations to
implement payment changes that are submitted by Cargill Mobility Department and track country reporting.
				
	Ongoing Administrations: Americas Regions -NON-US	  	The Cargill Global Mobility department will implement the changes. Use of Cargill Standard Equalization program and tax services to be provided by Ernst and Young.	  	Notify Cargill Global Mobility of any special payment request for expatriates (bonus, options, family size changes, benefit changes, billing codes, salary grades...) any US PeopleSoft
adjustments.	  	Mosaic Locations (US and foreign) are expected to provide compensation information related to expatriates for completion of home and host country tax returns. Mosaic non-US location will be
required to work with E&Y to provide appropriate information for host country tax returns preparation. Mosaic to provide contact information for HR representatives that have Expatriates working in the location. Mosaic Foreign locations to
implement payment changes that are submitted by Cargill Mobility Department and track country reporting.

  

 Page 24 

							
	 Service Name
	  	 Cargill
	  	 Mosaic
	  	 Comments

	 Localization - Expatriate and Direct
	  	The Cargill Global Mobility department will implement the changes. Use of Cargill Standard Equalization program and tax services to be provided by Ernst and Young.	  	Use of Cargill Standard localization policy. Advance notice on localizations - a two - three month notice. Provide employee and assignment demographic information (legal name, charge location,
salary grade, work location....) and completion of one-step form for direct localizations.	  	Mosaic to work with Mosaic Legal council to work on permit residency and work authorization. Mosaic to advise Global Mobility of status of work authorization and permit residency during
assignment phase and to advise of approval by Mosaic Legal Council.
				
	3121L Agreements and Swiss Certificates	  	Cargill Global Mobility will prepare the US W2 if required for 3121L agreement countries. Cargill will also provide Ernst & Young with a Mosaic Swiss Certificate if Mosaic has any US
Expatriate working in Switzerland.	  	Mosaic needs to advise if they have any 3121L agreements in place. Mosaic will need to provide the compensation information for the preparation of the US W2, for US citizen working in countries
that have a 3121L agreement in place.	  	Ernst & Young will prepare only tax returns for active expatriate population. If a 3121L agreement exist within Mosaic, the employees are responsible for filing their own tax
return.

  

 Page 25 

			
	HR FINANCE	  	Appendix 5

 1. Service Definitions and Pricing 
  

							
	TRANSACTIONAL SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	 Amended State/Local Return
	  	Creating and filing an amended state/local tax form. Must be created for each entity that incurs W2C corrections. Amend State and /or local tax jurisdiction payroll tax withholding returns.
Amendment would be due to change in employees prior year or quarter reported earnings and/or taxes	  	Per Return	  	$212
				
	 Amended Tax Form 941
	  	Amend Federal Tax form 941. Amendment would be due to change in employee's prior year or quarter reported earnings or taxes.	  	Per Form	  	$530
				
	 New Tax Entity
 •        10-day Notice
	  	Covers the effort to set up new Tax Entity and the cost we incur form our Third Party tax filer. Set up reporting for new tax entity with ADP and tax jurisdictions. This includes acquiring new
account numbers from various tax jurisdictions.	  	Per Set Up	  	$1,060
				
	 •        Rush
	  	 Covers the effort to set up new Tax Entity and the cost we incur form our Third Party tax filer. Third party filer charges higher fee for rush
orders. Set up reporting for new tax entity with ADP and tax jurisdictions. This includes acquiring new account numbers from various tax jurisdictions - RUSH
	  	 Per Set Up
	  	 $1,590

				
	 W2-C Creation
	  	Creating a corrected W2 for a prior tax year. Create W2c to amend an employee’s earnings, taxes, or any other incorrect information reported on a prior year W2.	  	Per W2-C	  	$53
				
	 Social Services Requests
	  	$4.00 per social services request for a Mosaic employee. This cost simply covers the charge from our outside vendor to respond to these requests.	  	 Per Social Services
 Request
	  	$4.24
				
	 Accounting Detail Report /
 Net Check Recap Report
	  	 After every payroll run, provide 2 reports to Mosaic
  
 1.      Accounting detail for that payroll.
  
 2.      Net check recap that
recaps net check $$ and errors by Mosaic company for that payroll run.
	  	Per Payroll Run	  	$53

  

 Page 26 

							
	COMMON SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

			
	Finance Support	  	 HR Finance handles the below transactions as part of the overall payroll/benefits administration service provide to Mosaic:
 •        Remits all payroll taxes to the proper tax authority as required per the
laws of the taxing jurisdiction.
  
 •        Processes Employee United Way contributions
  
 •        Processes Employee 401(k) contributions (both regular and
catch-up)
  
 •        Processes Employee 401(k) loan payments
  
 •        Processes Employee garnishment and child support deductions
  
 •        Support Pay Cards issued by Mosaic
  
 •        Provides supporting accounting detail report to support payroll
interface.
  
 •        Provides details of monthly SSC billing.
	  	  
  
 Included in prices billed by
 Payroll and Benefits

				
	General Ledger Maintenance	  	HR Finance loads Mosaic bill code and bill code detail files.	  		  	
			
	CLIENT DRIVEN SERVICES	  		  	
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

				
	HR Finance Consulting	  	 Consulting for specific services, advice and queries/reports not usually part of the
 Payroll/General Ledger
	  	Per Hour	  	$90.10

  

 Page 27 

 2. Cargill’s Commitment to and Expectations of Mosaic – HR Finance 
  

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Amended State/Local Return	  	Amended State/Local tax returns will be filed accurately and on time to ensure avoidance of penalties.	  	Any changes in structure that impact filing of returns (change in FEIN numbers, registering in new states, etc...) will be communicated to Cargill as soon as feasible. Mosaic will return any
needed paperwork with signatures (e.g. registrations, power or attorney) within 7 working days of receipt.
			
	Amended Tax Form 941	  	Amended State/Local tax returns will be filed accurately and on time to ensure avoidance of penalties.	  	Any changes in structure that impact filing of returns (change in FEIN numbers, registering in new states, etc...) will be communicated to Cargill as soon as feasible. Mosaic will return any
needed paperwork with signatures (e.g. registrations, power or attorney) within 7 working days of receipt.
			
	 New Tax Entity
 •       10-day Notice
	  	Cargill will register on behalf of Mosaic in all applicable jurisdictions. Timing of this is dependant upon the expectations of Mosaic outlined below.	  	Any changes in structure that impact filing of returns (change in FEIN numbers, registering in new states, etc...) will be communicated to Cargill as soon as feasible. Mosaic will return any
needed paperwork with signatures (e.g. registrations, power or attorney) within 7 working days of receipt.
			
	 •       Rush
	  	Cargill will register on behalf of Mosaic in all applicable jurisdictions. Timing of this is dependant upon the expectations of Mosaic outlined below.	  	Mosaic will return needed registration paperwork within 2 days of receipt on rush requests.
			
	W2-C Creation	  	W2Cs will be created for all individuals within 10 working days of notification of the error.	  	Any changes in structure that impact creation of W2’s or W2C’s (change in FEIN numbers, registering in new states, etc.) will be communicated to Cargill as soon as
feasible.

  

 Page 28 

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Social Services Requests	  	Social services requests will be responded to with the most accurate information that we have provided to us. If there is a request we cannot fulfill, we will contact Mosaic to determine next
steps. Upon request, Cargill will provide Mosaic a report from TALX, our outsourced vendor, detailing the number of requests fulfilled.	  	Mosaic will advise Cargill of any issues relating to social services requests.
			
	 Accounting Detail Report /
 Net Check Recap
Report
	  	 Accounting detail report and net check recap will be sent to Mosaic within two days following a payroll run.
 When accounting errors occur (accounting entry not generated due to a lack of mapping set-up), HR Finance will communicate with Mosaic on the issue and come to a
resolution
	  	 Mosaic will provide Cargill (specifically our HR Finance GL Accountant) with an updated contact list for payroll issues- including who has
authorization to see confidential payroll information. HR Manager will approve this contact list. This list will be updated as appropriate and communicated to Cargill.
 Mosaic will review payroll information within 30 days of receipt and any issues will be communicated to Cargill within the same timeframe.
 Cargill is responsible to provide Mosaic the payroll information.
 Mosaic is responsible for the accuracy of their accounting
detail- including the timely balancing of all applicable balance sheet accounts and bank accounts.

  

 Page 29 

					
	COMMON SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Finance Support	  	 All appropriate contributions/deductions will be paid to appropriate party by due date. The invoice to Mosaic for applicable contributions/deductions
will be processed and sent to Mosaic within 2 days following a payroll run.
 By –2 of the month, all SS billing support will be provided to Cargill
Financial reporting (for invoicing purposes) and to Mosaic for support.
	  	 Mosaic will remit payment for contribution/deduction invoice within 3 working days following receipt of invoice.
 Cargill is responsible to provide Mosaic payroll information, however Mosaic is responsible for the accuracy of their accounting detail- including the timely balancing of
all applicable balance sheet accounts and bank accounts.

			
	General Ledger Maintenance	  	All bill code and bill code detail load files will be uploaded and processed by the payroll run following receipt of the load files from Mosaic.	  	 All bill code/bill code detail changes will be provided to Cargill HR Finance on the proper specified format.
 Cargill will load information provided by Mosaic for bill code/bill code detail updates within timeframe stated above.
 Mosaic is responsible to insure proper accounting set-up and monitor all applicable general ledger accounts.

		
	CLIENT DRIVEN SERVICES	  	
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	HR Finance Consulting	  	Cargill will review Mosaic’s requests and communicate within 2 days any issues on data requested, timelines, etc...with Mosaic requestor.	  	Requests from Mosaic will contain specifics on information requested, timelines, and be sent by authorized Mosaic individual.

  

 Page 30 

			
	HR I/T	  	Appendix 6

 1. Service Definitions and Pricing 
  

									
	TRANSACTIONAL SERVICES	  	
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price

	 Application Security
 Administration
	  	Administer security for HR Direct, Report to Web and other HR applications.	  		  		  	
					
	 Application and Interface
 Support
	  	 Applications considered within scope of this agreement:
  
 •        PeopleSoft HR
  
 •        PeopleSoft Benefits
  
 •        PeopleSoft Payroll
  
 •        PeopleSoft Manager and Employee Self Service.
  
 •        Report to Web
  
 •        Retiree Management System (custom developed application)
	  	 Under 250 Employees
 250 – 2,500
Employees
 Over 2,500 Employees
 Pensioners
 Non-Pensioned Retirees/
     Inactive Employee

PeopleSoft “Core” Access
	  	 Per Active Employee
 Per Active Employee
 Per Active Employee
 Per Pensioner
 Per Inactive Employee
  
  
 Per User ID/Year
	  	 $62.81
 $60.16

$57.77
 $27.57
 $  5.30
  
  
 $  424

					
		  	 Interfaces considered in scope of this agreement:
  
 •        Bank One - US Direct Deposit
  
 •        Bureau
of Labor Statistics
  
 •        Canada Savings Bond
  
 •        Canadian Employment Equity
  
 •        Clark
Consulting
  
 •        EEO – 1
  
 •        Kronos to PeopleSoft
  
 •        Merrill Lynch Stock Options
  
 •        MetLife Dental
  
 •        Minnesota New Hire
  
 •        Payformance Check Printing
  
 •        PeopleSoft to Kronos
  
 •        PeopleSoft to Oracle General Ledger
  
 •        TD
Bank - Canada Direct Deposit
  
 •        United Health Care Flex Spending Accounts
  
 •        United Health Care Medical
  
 •        Vanguard - 401K
  
 •        VETS 100
  
 •        VSP Vision
	  		  		  	

  

 Page 31 

									
	CLIENT DRIVEN SERVICES	 	
				
	 Service
	 	 Definition
	 	 Pricing Basis
	 	Price
	Report Writing	 	 •        Create HR, Payroll, and Benefits reports and
queries
  
 •        Set up and administer regularly scheduled reports
  
 •        Assist HR employees in writing queries
	 	 Report Runs
 Query Development -Standard
 Query Development -Standard
 Report Development –Complex
 Report-to-Web Access
	 	 Per Report Run
 <2 hours
 >2hours
 Per Hour
 Per User ID/Year
	 	$53
$132.50
$90.10
$90.10
$159
					
	 Application Development
 (Consulting)
	 	 •        Online, interface and report development and
enhancements
  
 •        Defect analysis and resolution
  
 •        Software change control management
  
 •        Application of PeopleSoft enhancements, upgrades and fixes
  
 •        Quality assurance testing
  
 •        Coordination of infrastructure upgrades
	 	 Per Hour (Consulting/Programming)
 Per Request (Batch
Loads)
	 		 	$90.10
$212
					
	 Application Security
 Ad Hoc Work
	 	 •        Set up and modify PeopleSoft department structure when
acquisitions or re-organizations occur
  
 •        Create and/or modify PeopleSoft security roles
  
 •        Create and/or modify Report2Web security or configuration
	 		 		 	

  

 Page 32 

 2. Cargill’s Commitment to and Expectations of Mosaic – HR I/T 
  

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Application and Interface Support	  	 •       The HR Direct on-line system is continuously monitored
between 7:00 AM CST and 6:00 PM CST for availability and performance.
  
 •       Automated monitoring informs the HR I /T on-call individual via pager if the on-line system becomes unavailable during this time or if on-line response time exceeds 60
seconds. If incident cannot be resolved within 30 minutes, an email notification is sent to the Mosaic customer service rep.
  
 •       All interfaces (referenced in Section 1, Application & Interface Scope) are
processed using an automated scheduling and monitoring application. An unsuccessful interface completion results in a page to the on-call individual. If the issue cannot be resolved by 7:00 AM CST, the Mosaic customer service representative is
notified of the incident status and an estimated resolution time.
  
 •       All Mosaic interfaces will be delivered to the designated trading partner by 7:00 AM CST.
  

•       All application and interface incidents are categorized and resolved basis the
incident definitions listed below.
  
 •       Note: If problem resolution requires vendor assistance, Corporate HR I/T will do its best to meet the SLA targets for providing a relief or workaround as our vendor agreements do
not provide a guaranteed resolution time.
  
 •       If a problem resolution requires Cargill IT Services assistance, Corporate HR I/T will do its best to meet SLA targets for providing a relief or workaround as per the resolution times in the
agreements Corporate HR I/T has with Cargill IT Services.
  
 •       All HR Direct security related incidents are resolved in accordance with the incident definitions below.
	  	 •       To ensure best service Mosaic must notify HR Direct Dial of
any HR application incidents as soon as they are known.
  
 •       If necessary, Mosaic technical and/or functional resources must be available to assist with incident resolution.

  

 Page 33 

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Application Security Administration	  	All HR Direct security related incidents are resolved in accordance with the incident definitions in appendix C.	  	 •        To ensure best service Mosaic must notify HR Direct
Dial of any HR application security incidents as soon as they are known.
  
 •        If necessary, Mosaic functional resources must be available to assist with incident resolution.
  
 •        All
requests for user security modifications and application security incidents must be made by authorized Mosaic requestors using the HRIT Security website:
 http://hrsecurity.cargill.com/HR/security.nsf.
  
 •        User setup requests are processed within 5 days of receiving required
approval.
  
 •        Security requests that are not user setup are considered ad hoc security requests. This service is described in the Client Driven HRIT Services section.

  

 Page 34 

					
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	Report Writing	  	 •        Contact requestor within 1 business day of request
submission and establish completion date
  
 •        Complete request within agreed upon timeframe.
	  	 •        All requests for report/query development must be
submitted using the Report Request Form on the following link:
  
 http://www.int.cargill.com/hr/quest/about_hr/ peoplesoft_reporting_tools.htm
  
 •        Requestors must be available to validate report results upon
request.

			
	Application Security Ad Hoc Work	  	 •        Contact requestor within 5 business days of request
submission and establish completion date.
  
 •        Complete request within agreed upon timeframe.
  
 •        Complete required change control process using via TIL.
	  	 •        All requests for application security ad hoc work must
be submitted using the HRIT Security website http://hrsecurity.cargill.com/HR/security.nsf.
  
 •        User testing and sign-off prior to change migrating to
production.
  
 •        If necessary, communicate change to affected Mosaic users.

			
	 •        Vendor Management
	  	 •        Maintain application vendor agreements between Cargill
and vendor and utilize as needed.
  
 •        Assist in initiating vendor support calls and stay in loop when vendor works directly with customer.
  
 •        Coordinate all trading partner interfaces with Cargill EAI
group.
	  	 •        Maintain application vendor agreements between Mosaic and vendor and utilize as needed.
Include Cargill as needed for technical input for agreement.

			
	 •        Financial
	  	Manage Corporate HR I/T billing monthly and make updates/corrections as necessary.	  	

  

 Page 35 

					
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	Application Development Consulting	  		  	
			
	 •        Customer Management
	  	 •        Maintain business customer representative information
in the HR Systems Website.
  
 •        Provide weekly status of open projects to Mosaic Customer representative.
	  	Provide business contact information for Corporate HR I/T applications. Individual(s) should be familiar with Cargill HR Applications and Mosaic business processes.
			
	 •        Scheduled Work Requests
	  	 •        Within 5 business days, respond to customer request
and establish due date based on criticality and/or value creation.
  
 •        Prioritize work requests in conjunction with Mosaic Customer Representative and Cargill HR I/T project prioritization team.
  
 •        Provide development estimate to requestor.
  
 •        Communicate development resource(s) to requestor.
  
 •        Provide overall project management when required.
  
 •        Provide and maintain a development environment that allows developers to
adequately test their applications.
  
 •        Provide and maintain a user test environment that allows users to adequately test their applications prior to moving changes to production.
  
 •        Complete technical documentation
  
 •        Facilitate unit/system/user testing.
  
 •        Communicate changes to customer representative.
	  	 •        The following applies to Mosaic requested changes or
existing Mosaic-only customizations. Changes that impact both Cargill and Mosaic will be requested and tested by Cargill functional resources.
  
 •        Initiate request using HR Systems Website:
http://cgea.cargill.com/HR/hrsystems.nsf
  
 •        A minimum of 30 days lead-time is required scheduled work requests.
  
 •        Provide business case and functional requirements using requirements
template from the HR Systems website.
  
 •        Approve project estimate.
  
 •        Provide subject matter expert.
  
 •        Work
with Corporate HR I/T Business Analyst to provide assistance with creating test conditions for system/user testing.
  
 •        Approve user test results and authorize software migration.
  
 •        Communicate change to all impacted Mosaic users.

			
	 •        Global Change Control
	  	 •        Notify customer representative 48 hours prior to any
planned outages, maintenance, or changes.
  
 •        As much lead time as possible will be given in the event of emergency changes to address critical 1 incidents. (See Incident Definitions)
	  	 •        Communicate change to all impacted users.

  

 Page 36 

 INCIDENT DEFINITIONS 
  

	•	 	 PRIORITY 1 INCIDENT: CRITICAL 

 Symptoms 
  

	 	•	 	 User business function not available 

  

	 	•	 	 No alternative available 

  

	 	•	 	 Affects multiple users 

  

	 	•	 	 Affects service with high business value or incident has serious financial impact 

  

	 	•	 	 Requires solution to operate business 

  

	 	•	 	 Affects external Cargill customer 

  

	 	•	 	 Major impact, needs to be resolved quickly 

 Example 
  

	 	•	 	 System down, application unavailable, or network failure 

  

	 	•	 	 Times are 24x7 every day of year 

  

	 	•	 	 Requires user (with appropriate expertise) to be available until incident is resolved 

  

					
	 Priority 1: Critical
	  	 Call Center
	  	 Level 2 Team

	 Response Time
	  	Update customer rep within 30 minutes	  	Respond to page within 20 minutes
			
	 Customer Rep Updates
	  	2 hours / 4 hours / 8 hours	  	
			
	 Relief or Workaround Applies
	  		  	90% within 2 hours

  

	•	 	 PRIORITY 2 INCIDENT: URGENT 

 Symptoms 
  

	 	•	 	 User business function is severely impacted 

  

	 	•	 	 Global issues, that is not external customer facing 

  

	 	•	 	 Alternative is available 

  

	 	•	 	 Requires solution in order to operate business in a timely manner 

  

	 	•	 	 Moderate impact, needs to be resolved quickly 

 Example 
  

	 	•	 	 System, application, network degraded but usable. Client/application issues that need to be resolved within 4 hours 

  

	 	•	 	 Times are 24x7 every day of year 

  

	 	•	 	 Requires user (with appropriate expertise) to be available until incident is resolved 

  

					
	 Priority 2: Urgent
	  	 Call Center
	  	 Level 2 Team

	 Response Time
	  		  	Respond to page within 20 minutes
			
	 Customer Rep Updates
	  	Twice per day	  	
			
	 Relief or Workaround Applies
	  		  	90% within 4 hours

  

 Page 37 

	•	 	 PRIORITY 3 INCIDENT: IMPORTANT 

 Symptoms 
  

	 	•	 	 User business function operational with minimal immediate impact/disruption 

  

	 	•	 	 Incident with medium business value that needs to be resolved quickly 

  

	 	•	 	 Premium support for important incidents 

  

	 	•	 	 Moderate impact, needs to be resolved within 2 business days 

 Example 
  

	 	•	 	 Remote check printer needs maintenance 

  

	 	•	 	 Times are within normal business hours 

  

	 	•	 	 User must be available to assist with resolution 

  

					
	 Priority 2: Urgent
	  	 Call Center
	  	 Level 2 Team

	 Response Time
	  		  	Respond to user within 6 business hours
			
	 Customer Rep Updates
	  	2 business days / 5 business days	  	
			
	 Relief or Workaround Applies
	  		  	90% within 2 business days.

  

	•	 	 PRIORITY 4 INCIDENT: MINOR 

 Symptoms 
  

	 	•	 	 User business function operational with minimal immediate impact/disruption 

  

	 	•	 	 Incident with medium business value that needs to be resolved within a week 

  

	 	•	 	 Low impact, needs to be resolved within a week 

 Example 
  

	 	•	 	 System, application, network, or hardware degraded but usable 

  

	 	•	 	 Times are within normal business hours 

  

	 	•	 	 User must be available to assist with resolution 

  

					
	 Priority 2: Urgent
	  	 Call Center
	  	 Level 2 Team

	 Response Time
	  		  	Respond to user within 6 business hours
			
	 Customer Rep Updates
	  	8 business days / 10 business days	  	
			
	 Relief or Workaround Applies
	  		  	95% within 5 business days.

  

 Page 38 

	•	 	 PRIORITY 5 INCIDENT: SCHEDULED/WORK REQUESTS 

 Symptoms 
  

	 	•	 	 User business function is operational 

  

	 	•	 	 No impact/disruption 

  

	 	•	 	 User requires schedule date 

  

	 	•	 	 Low impact, resolution can be scheduled 

 Example 
  

	 	•	 	 Enhancements, documentation, suggestions, information requests, work request for change 

  

	 	•	 	 Times are within normal business hours 

  

					
	 Priority 2: Urgent
	  	 Call Center
	  	 Level 2 Team

	 Response Time
	  		  	Provide update to user within 5 business days
			
	 Customer Rep Updates
	  	Miss scheduled date	  	
			
	 Relief or Workaround Applies
	  		  	Discussed and agreed upon with user

  

 Page 39 

			
	LABOR TRACKING	 	Appendix 7

 1. Service Definitions and Pricing 
  

							
	TRANSACTIONAL SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	Price
	Mosaic Custom Interface(s) & App Module Maintenance	  	Maintenance of Custom Mosaic Interfaces & Kronos Modules Support	  	Per Employee/Year	  	$5.30
				
	Kronos WFC User Account Maintenance	  	Kronos WFC user support, e.g. includes user access to edit & approve timecards, scheduling functionality, editing & maintaining employee information, & reporting access)	  	Per User	  	$212
				
	 Kronos Time Clock Maintenance
  
 •        4500 Time Clock
  
 •        480
Time Clock
	  	Maintenance of Kronos 480 & 4500 Ethernet time clocks paid to Kronos.	  	 Per Time Clock
 Per Time Clock
	  	$159
$132.50
				
	Kronos WFC Standard Application Employee Maintenance - Mosaic	  	Maintenance of Kronos WFC software related hardware, & vendor management. (Employee electronic timecards)	  	 Per Employee
 (5,000-10,000)
	  	$21.20
				
	Kronos WFC Accrual Application Employee Maintenance - Mosaic	  	Maintenance of Kronos WFC Accrual tracking software, related hardware, & vendor management. (Includes employee Vacation, Sick, or a set $ amount tracking) Kronos Accrual database - 20,000 or
more Employees.	  	 Per Employee
 (5,000-10,000)
	  	$2.12

  

 Page 40 

							
	CLIENT DRIVEN SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	Price
	 Implementation services
	  	Consulting Services that fall outside normal maintenance described under the Transactional Services section. LTSS will provide a dollar estimate, requirements, & timeline for Mosaic’s
approval before charging the service. Examples of implementation services include interface updates, Kronos configuration / data changes (hardware & software), training, & adding new locations on Kronos.	  	Per Hour	  	$132.50
				
	 Report Writing Services
 (FY06/07 Services by Kronos)
	  	Kronos corporation consultants write all Custom Kronos reports. LTSS will secure external Kronos resources at Mosaic’s request to write custom reports on the Kronos WFC 5.0 system. LTSS
will provide a dollar estimate, requirements, & timeline for Mosaic's approval before engaging Kronos.	  	Per Hour	  	$198.75
				
	 Employee Time Clock Badges
	  	Generic badges used by employees to record time. Badges are purchased from an external vendor.	  	Per Badge	  	*
			
		  		  	 *  Price negotiated with Kronos based on badge type and order size. Able to leverage Cargill
discounts).

 If Mosaic leaves Labor Tracking services, Mosaic will be responsible for ALL Cargill and Kronos Company cost
associated with transitioning and/or decommissioning Kronos software, module, interfaces, and hardware. Cargill negotiated agreements with Kronos will no longer be valid for Mosaic. Mosaic will be responsible to negotiate a separate agreement
directly with Kronos, Inc. 
  

 Page 41 

 2. Cargill’s Commitment to and Expectations of Mosaic – Labor Tracking 
  

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	Mosaic Customer Interface(s), App Module Maintenance & Custom Kronos Reports	  	 •        Mosaic Custom interfaces & modules
include:
  
 •        PTI Interface - Kronos WFC to PeopleSoft 146 Payroll Data Transmit Interface
  
 •        203M / Kronos Connect Employee Download - PeopleSoft employee specific data
download to Kronos WFC
  
 •        Carlsbad Union Dues - Carlsbad Union Dues calculation & auto import to Kronos
  
 •        AON interface - Employee & Contractor Hrs run Monthly sent to Mosaic
for process
  
 •        OT Equalization Kronos Module - Tracking employee paid & unpaid OT for proper distribution
  
 •        Retro Pay - Retroactive Pay Calculations
  
 •        Custom
reports - Any Kronos report customized for Mosaic not delivered / part of the standard Kronos App
  
 •        Any edits to Custom Interfaces, Kronos Modules, or Custom Report is
considered outside regular maintenance & will include a dollar estimate (charge), requirements, & timeline for Mosaic’s approval
  
 •        Any new Custom Interfaces, Kronos Modules, or Custom Report implementation
is considered outside regular maintenance & will include a dollar estimate, requirements, & timeline for Mosaic’s approval
	  	 •        Any changes to Custom interfaces &/or Kronos
modules will require assistance & direction from a Mosaic HR & IT resources
  
 •        Any additional Custom interfaces &/or Kronos modules will require
assistance & direction from a Mosaic HR & IT resources

			
	Kronos WFC User Account	  	 •        Includes modifying & replacing Kronos User
Accts
  
 •        Support on existing hardware environment (servers & database) on the Cargill Network also known as CNET
  
 •        Kronos
Mosaic Hardware is supported by CITS (Cargill’s Information Technology Services) groups
  
 •        Any changes to current Mosaic Kronos hardware setup is considered outside
regular maintenance & will include an estimate, requirements, & timeline for Mosaic's approval
	  	 •        Only Authorized Mosaic representatives can submit User
Acct changes.
  
 •        Mosaic Users network access, up to the CNET, is supported by Mosaic I/T
  
 •        Any changes to current Mosaic Kronos hardware setup will require assistance
& direction from Mosaic HR & IT resources
  
 •        Current Number of User Accounts Purchased by Mosaic is 1150. If additional Licenses are required they may be purchased

  

 Page 42 

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	 Kronos Time Clock Maintenance
  
 •        4500 Time Clock
  
 •        480
Time Clock
	  	 •        Cargill HR Shared Service team provides Mosaic time
clock support remotely from Minneapolis.
  
 •        If a time clock can’t be fixed Mosaic Clocks are under Maintenance thru Kronos. The Cargill HR Shared Service team can initiate a time clock replacement on behalf of Mosaic. Please
refer to the “Kronos Maintenance Agreement” document on what Kronos Time Clock Maintenance covers & does not cover
  
 •        Support does NOT include any external hardware / software attached to the
clock
  
 •        Any changes to current Mosaic Kronos Time Clock setup is considered outside regular maintenance & will include an estimate, requirements, & timeline for Mosaic’s
approval
	  	 Please be sure to follow the steps on the “LOCATION TIME CLOCK SUPPORT” document before contacting the Cargill Shared Service team for
assistance
  
 •        Cargill HR Shared Services will need a Mosaic location contact to help resolve all time clock issue
  
 •        All network issues (clock communication) will require assistance &
possible resolution by Mosaic I/T
  
 •        When adding or moving an existing Time Clock we will need assistance from Mosaic I/T or Mosaic Site contact
  
 •        Additional Time Clocks & related Kronos Equipment can be purchased via Cargill HR SSC team. Please contact Cargill HR SSC for information on equipment & prices.
  
 •        Mosaic
sites are responsible for any Time Clocks or related Kronos equipment setup. Cargill SSC is available to assist remotely from Minneapolis
  
 •        Current Number of Time Clocks Purchased by Mosaic is
253.

			
	Kronos WFC Standard Application Employee Maintenance	  	 •        Kronos Application support includes timecards,
schedules, reports & people icons as well as related data including pay codes, labor levels, wage profiles & pay rules
  
 •        Any changes to current Mosaic application setup or related data is outside
regular maintenance & will include a dollar estimate, requirements, & timeline for Mosaic’s approval
	  	 •        Mosaic owns all Kronos data including employee
information, pay codes, labor levels, wage profiles & pay rules
  
 •        Only authorized Mosaic representatives can request data changes
  
 •        Any changes to current Mosaic application setup or related data will
require assistance & direction from a Mosaic HR resources
  
 •        Current Number of Employee Licenses Purchased by Mosaic is 6500. If additional Licenses are required they may be purchased.

  

 Page 43 

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

	 Kronos WFC Accrual Application Employee Maintenance
	  	 •        Accrual Module support including updates to already
programmed Accrual Rules
  
 •        Any changes to current Mosaic Kronos Accrual setup is considered outside regular maintenance & will include an estimate, requirements, & timeline for Mosaic's
approval
	  	 •        Mosaic owns all Accrual Rules
  
 •        Only
Authorized Mosaic representatives can submit Accrual additions or updates. Please refer to the “AUTHORIZED TO REQUEST CHANGES” doc for the Mosaic contact at your Location / BU
  
 •        Any
changes to Mosaic Kronos Accruals will require assistance & direction from Mosaic HR & IT resources
  
 •        Current Number of Accrual Licenses Purchased by Mosaic is 6500. If
additional Licenses are required they may be purchased.

  

 Page 44 

 3. Helpdesk Support / Maintenance Guidelines for Transactional Services 
  

			
	 Service
	  	 Definition and Expectations

		
	Help Desk Support Procedures	  	 •       All Kronos issues should be logged with your Mosaic Helpdesk
& then the Mosaic Helpdesk will submit a ticket to the Cargill HR Shared Services Team
  
 •       Please do not email or contact LTSS persons directly & begin the request for
support thru your Mosaic Helpdesk
  
 •       Please provide the Mosaic Helpdesk with
  
 •       Your Name & Kronos User ID
  
 •       Detail
explanation of the Issue
  
 •       Employee Examples Affected
  
 •       Your Contact Phone Number
  
 •       The Mosaic
Helpdesk number is 866-632-2212
  
 •       The Cargill Shared Services team monitors tickets from 700 AM to 400 PM CST Monday thru Friday (except on US Holidays)
  
 •       Please allow
up to 24 hrs for our team to respond to a ticket. Please note that issues or requests can take more than 24 hours to resolve. A timeframe for resolution &/or workaround will be provided if requested by the Mosaic User
  
 •       Having our
team Paged by the helpdesk after hrs is available for emergency situations only. Emergency situations include:
  
 •       Our team will respond to Paged issues within 2 hrs of receiving a page

 
 •       Mosaic
Kronos System is down & locations do not have access to the Mosaic Kronos website
  
 •       Please confirm that the issue is not related to a Mosaic or location network
problem
  
 •       More than 25% of a locations Kronos 4500 / 480 time clocks go down & are not processing IN & OUT punches
  

•       Please follow the “LOCATION TIME CLOCK SUPPORT” doc for all clock
issues before contacting the HR Shared Services Team
  
 •       Locations can track time by swiping IN &/or OUT at a different clock or track time manually on paper until LTSS can resolve the issue
  
 •       If an issue
or ticket is submitted that falls outside normal maintenance, like the items listed below, LTSS will include a dollar estimate (charge), requirements, & timeline for Mosaic’s approval
  
 •       Custom
Report addition or modification
  
 •       Custom Genies
  
 •       Custom Interface addition or modification
  
 •       Implementing new location or group of employees on Kronos WFC
  
 •       Custom
Kronos Module implementation or modification
  
 •       Changes to existing setup & data in Kronos or related interfaces
  
 •       Kronos related Hardware setup or modification

  

 Page 45 

			
	PAYROLL - MINNEAPOLIS	 	Appendix 8

 1. Service Definitions and Pricing 
  

									
	TRANSACTIONAL SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price*

	Paycheck Processing - Electronic	  	The conversion of gross pay to net pay followed by the production of a direct deposit transaction/pay advice or “hard” check, which is delivered to the employee or location in
accordance with contractual deadlines.	  	 Per Check or Direct Deposit
 Under 100
employees
 101-250 employees
 251-1,000 employees
 1,001-2,500 employees
 2,500+ employees
 Pensioned employees
	  	 U.S.
 $3.80
 $3.03
 $2.39
 $1.80
 $1.37
 $1.37
	  	 Canada
 $1.18
 $0.95
 $0.76
 $0.57
 $0.43
 N/A

				
		  		  		  	 _______________
 Market
(2003)
 ADP $1.88/check

				
	Paycheck Processing - Manual	  	The production of gross to net manually produced check, typically done to correct an error made during the normal electronic pay processing cycle. Most often a manual check is required because
there is a total hours paid error generated during the normal payroll cycle.	  	Per Manual check	  	$21.20 plus Overnight delivery charge
				
	Court Orders	  	The mandatory processing of garnishments, child support, tax levies, etc. Includes deduction set-up and any subsequent court ordered changes	  	Per Transaction	  	$58.30
				
	Transactions - Simple	  	Simple payroll transactions that are outside of the normal gross to net payroll process. (These transactions normally take less than 15 minutes). Examples include: Billing/Account Codes, Check
Handling-Special Requests, Compensation Changes, Direct Deposit, Hires, Leaves of Absence and Returns, Manual and Canceled Checks, Non-Cash Transactions, Personal Employee Information Changes, Job Changes, Hourly/Salary Transfers Stop Payments and
Replacement Checks, Taxes, Terminations, Transfers-BU/Location	  	Per Transaction	  	$21.20

  

 Page 46 

							
	Transactions - Complex	  	Complex payroll transactions that are outside of the normal gross to net payroll process. (These transactions normally take a minimum of 15 minutes). Examples include: Company transfers,
corrections, and rehires	  	Per Transaction	  	$137.80

  

	*	Charge rates are based on budgeted costs and projected volumes, and are calculated to reflect the level of effort required for each service (some rates are applied on a sliding
scale based on volume. 

  

 Page 47 

							
	COMMON SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price*

	HR Direct Dial	  	HR Call Center team equipped to correctly answer payroll related questions specific to Mosaic. Mosaic employees are able to speak directly to a live HR Direct Dial customer service
representative by calling 1-877-366-9696 (toll-free) available Monday through Friday from 7 AM to 6 PM CST. (Minneapolis area employees, call 952-742-9696).	  	Cost for common services is included in transactional service price. There is not an additional cost for these services.
				
	HR Direct Online	  	Mosaic employees can log onto the HR Direct Online website which is available 24 hours a day, seven days a week, except during scheduled maintenance periods.	  		  	
	CLIENT DRIVEN SERVICES	  		  	
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	 Price*

	Consulting	  	 Mosaic generated work that is outside the normal payroll processing defined below that requires a Payroll resource.
 Examples: acquisition conversion, Mosaic generated process changes.
	  	 Per Hour
 Specialist
 Supervisor
 Manager
	  	  
 $53
 $79.50
 $106

				
	Payroll Run - Special and Ad Hoc	  	Generation of additional (outside the scheduled runs) run of payroll processing for minimum check count of 500.	  	 Per Payroll Run
  
 *       This charge is based on actual time to perform the service. The charge rate
is all-inclusive and reflects the cost of personnel, technology, operating support and supplies and infrastructure).
	  	$5,300
				
	Remote Time - Late Fee/Penalty	  	All hourly remote time files (final/correct) must be received by 1:00 p.m. central time on the published payroll processing date.	  	Per File	  	$530

  

 Page 48 

 2. Cargill’s Commitment to and Expectations of Mosaic – Payroll (Minneapolis) 
  

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	General	  	 •        Be available
  
 •        Return
normal calls ASAP, at least within 24 hours.
  
 •        Respond to priority calls immediately.
  
 •        Be responsive
  
 •        Be
informed and answer questions/inquiries.
  
 •        Pull people together to resolve business requests/issues.
  
 •        Appropriately escalate issues/concerns.
  
 •        Demonstrate sense of urgency.
  
 •        Be an advocate/spokesperson for Mosaic.
  
 •        Understand how the business operates.
  
 •        Understand key concerns.
  
 •        Anticipate how things will affect them.
  
 •        Follow through
 •        Provide timely progress updates when issues are identified.
  
 •        Provide relevant and timely communication to appropriate parties.
  
 •        Initiate root cause analysis and recommend process improvement.

 
 Status Updates
  
 •        Action
register
  
 •        Log issues, requests, process improvements, projects, etc.
  
 •        Set priorities with Monthly Mosaic/Cargill Collaboration Team.

 
 •        Track progress.
  
 •        Manage resources.
	  	 •        Be available
  
 •        Respond to inquiries in a timely manner
  
 •        Turnaround critical information with appropriate urgency, in order to
accommodate payroll deadlines and minimize manual and/or last minute scrambling.
  
 •        Position and communicate backup resources
  
 •        Collaborate
  
 •        Develop a deeper understanding of procedures/PeopleSoft.
  
 •        Improve processes together to deliver better results.
  
 •        Help
us get to know you.
  
 •        Prioritize
  
 •        Help us prioritize requests. Sometimes an immediate response is needed, while other times a few hours or the next day is fine. Make urgent requests via phone, and
if necessary press zero for immediate assistance..
  
 •        Evaluate and support project priorities.
  
 •        Communicate
  
 •        Share
BU business information that may impact delivery of payroll services.
  
 •        Communicate acquisitions/mergers, divestitures, and mass changes as soon as possible---even if it is just a heads-up to facilitate resource planning.
  
 •        Provide feedback (service, relationship).
  
 •        Meet regularly to continue to develop our relationship.
  
 •        Appreciate
  
 •        Show support for the demanding payroll environment: deadline driven, high accuracy

  

 Page 49 

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Paycheck Processing – Electronic	  	Paychecks are to be delivered to employee or location in accordance with contractual deadlines, barring acts of nature, which make a delivery impossible. We will work directly with Mosaic to
resolve any unforeseen situations with highest priority.	  	 •        Realize Tuesday’s are sacred (1:00 p.m.
deadline)
  
 •        Follow Payroll Processing schedule and plan accordingly

			
	Paycheck Processing – Manual	  	All manual check requests received by Noon will be processed and sent out that same day.	  	 •        Complete forms accurately and provide all requested
information
  
 •        Call with questions or directions vs forwarding incomplete forms.
  
 •        Maintain controls by providing appropriate approvals

			
	Court Orders	  	 •        Tuesday Hourly Run
  
 •        Court
Orders received by 4:30 p.m. the Friday before a scheduled run, will be processed for that current payroll.
  
 •        Salaried Run
  
 •        Court
Orders received 2 days prior to a scheduled run, will be processed for that current payroll.
	  	 •        Complete forms accurately and provide all requested
information
  
 •        Call with questions or directions vs forwarding incomplete forms.
  
 •        Maintain controls by providing appropriate approvals

			
	Transactions – Simple	  	 •        Tuesday Hourly Run
  
 •        Transactions received by 4:30 p.m. the Friday before a scheduled run, will be processed for that current payroll.
  
 •        Salaried Run
  
 •        Transactions received 2 days prior to a scheduled run, will be processed
for that current payroll.
	  	 •        Complete forms accurately and provide all requested
information
  
 •        Call with questions or directions vs forwarding incomplete forms.
  
 •        Maintain controls by providing appropriate approvals

			
	Transactions – Complex	  	 •        Tuesday Hourly Run
  
 •        Transactions received by 4:30 p.m. the Friday before a scheduled run, will be processed for that current payroll.
  
 •        Salaried Run
  
 •        Transactions received 2 days prior to a scheduled run, will be processed
for that current payroll.
  
 •        Corrections follow a 48-hour turnaround
	  	 •        Complete forms accurately and provide all requested
information
  
 •        Call with questions or directions vs forwarding incomplete forms.
  
 •        Maintain controls by providing appropriate approvals

  

 Page 50 

					
	COMMON SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	HR Direct Dial	  	Direct Dial is available Monday through Friday 7:00 AM to 6:00 PM CST (except on US Holidays. The call center representative will resolve payroll questions or they will connect the client with
someone who can answer their question.	  	Mosaic is responsible for updating HR Direct Dial on issues that might generate calls such as pay rule changes or plant closures. Any correspondence that instructs employees to call HR Direct
Dial with questions should be forwarded to HR Direct Dial before being sent to employees.
		
	CLIENT DRIVEN SERVICES	  	
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Consulting	  	Payroll will provide consultant(s) with the appropriate level of expertise for each Mosaic generated work request that is outside the normal payroll processing defined above.	  	Communicate request immediately. Understand each case will be evaluated individually and discussed mutually to come up with a specific plan.
			
	Payroll Run – Special and Ad Hoc	  	Each case will be evaluated individually and discussed mutually to come up with a specific plan.	  	Communicate request immediately. Understand each case will be evaluated individually and discussed mutually to come up with a specific plan.

  

 Page 51 

			
	PAYROLL - CANADA	  	Appendix 9

 1. Service Definitions and Pricing 
  

											
	TRANSACTIONAL SERVICES
					
	 Service
	 	 Definition
	 	 Division of Duties (US Shared Services
Vs. Canada Shared Services).
	 	 Pricing Basis
	 	 Price*

						
	Paycheck Processing - Electronic	 	The conversion of gross pay to net pay followed by the production of a direct deposit transaction/pay advice (Hard cheques are processed locally by Mosaic payroll
personnel.)	 	 Winnipeg – Prepares payroll, e.g., inputs all change, sends completed payroll to US.
 Minneapolis – Runs the electronic calculation, confirmation and balance on PeopleSoft payroll system.
 Winnipeg – Deals with “error messages” after initial calculation, balances the payroll, and resubmits to Minneapolis.
 Minneapolis – Sends final file to check/pay advice file to PayFormance (check processor) and completes balancing. Sends file to TD Bank.
	 	Per Check or Direct Deposit	 	 Canada Charge
 $1.18
	 	
		 	 	 		 	 US Charge
 Sliding
Scale
 Based on # of Employees
 Under
100
 101-250
 251-1000
 1001 –2500
 2501+
	 	 $1.18
 $0.95
 $0.76
 $0.57
 $0.43

		 		 	 		 		 	
		 		 	 		 		 	
						
	Record Of Employment (ROE)	 	Processing Record of Employment on termination; HRDC reporting.	 	Done in Winnipeg	 	Per Transaction	 	 Canada Charge
 $1.36
 US Charge
 N/A
	 	

  

 Page 52 

									
	 Service
	  	 Definition
	  	 Division of Duties (US Shared Services
Vs. Canada Shared Services).
	  	 Pricing Basis
	  	 Price*

	Payroll Transactions - Simple	  	Simple payroll transactions that are outside of the normal gross to net payroll process. (These transactions normally take less than 15 minutes). Examples include: Billing/Account Codes, Check
Handling-Special Requests, Compensation Changes, Direct Deposit, Hires, Leaves of Absence and Returns, Manual and Canceled Checks, Non-Cash Transactions, Personal Employee Information Changes, Job Changes, Stop Payments and Replacement Checks,
Taxes, Terminations, Transfers-BU/Location, Manual EFTs	  	Done in Winnipeg and at the Mosaic locations (Winnipeg only charges for transactions done in Winnipeg).	  	Per Transaction	  	 Canada Charge
 $31.80
 US Charge
 N/A

					
	Transactions - Complex	  	Complex payroll transactions that are outside of the normal gross to net payroll process. Examples include: Company transfers, corrections, and rehires Hourly/Salary Transfers.	  	Done in Winnipeg and at the Mosaic locations (Winnipeg only charges for transactions done in Winnipeg).	  	Per Transaction	  	 Canada Charge
 $180.20
 US Charge
 N/A

					
	Preparation and distribution of T4’s at calendar year end.	  	Calculation, printing, and distribution of T4’s to Mosaic/Canada employees paid in the previous year by Cargill shared services.	  	Done in Winnipeg	  	Per Employee	  	 Canada Charge
 $12.72
 US Charge
 N/A

  

	*	USD - Charge rates are based on budgeted costs and projected volumes, and are calculated to reflect the level of effort required for each service (some rates are applied on a
sliding scale based on volume. 

  

 Page 53 

									
	COMMON SERVICES	  		  		  		  	
					
	 Service
	  	 Definition
	  	 Division of Duties (US Shared
Services Vs. Canada Shared
Services).
	  	 Pricing Basis
	  	 Price*

				
	 HR Direct Dial
	  	HR Call Center team equipped to correctly answer payroll related questions specific to Mosaic. Mosaic employees are able to speak directly to a live HR Direct Dial customer service
representative by calling 1-877-366-9696 (toll-free) available Monday through Friday from 7 AM to 6 PM CST. (Minneapolis area employees, call 952-742-9696).	  	 Cost for common services is included in transactional service price. There is not an additional cost for these services.
 NOTE: Currently Canadian employees are not using this service.
	  	
					
	 HR Direct Online
	  	Mosaic employees can log onto the HR Direct Online website which is available 24 hours a day, seven days a week, except during scheduled maintenance periods.	  		  		  	

  

 Page 54 

									
	CLIENT DRIVEN SERVICES
					
	 Service
	  	 Definition
	  	 Division of Duties (US Shared
Services Vs. Canada Shared
Services).
	  	 Pricing Basis
	  	 Price*

	Consulting	  	 Mosaic generated work that is outside the normal payroll processing defined below that requires a Payroll resource.
 Examples: acquisitions, conversion, Mosaic generated process changes, balance adjustments in Canada for T4 purposes (RRSPs, etc), garnishments.
	  	 Depends on the complexity and scope of the project. Mosaic/Canada project requests should be handled as follows:
  
 All project requests should be sent to Maureen Yanta and Dave Wessling. (For example the Pay
Register request or the remote printing request).
	  	 Per Hour
 Administrator
 Professional
 Outside Resource (IBM)
  
 Per Hour
 Specialist
 Supervisor
 Manager
 HRIT Consultant
	  	 Canada Consulting
 C$47.70
 C$95.40
 At
Market
  
 US Consulting
 $53
 $79.50
 $106
 $106

					
	Payroll Run – Special and Ad Hoc	  	 Generation of additional (outside the scheduled runs) run of payroll processing for minimum check count of 500.
  
 Winnipeg SSC costs will be tracked. Cost will vary with resources required, depending on complexity
of payout.
	  	 Joint effort by Winnipeg and Minneapolis
  
 (VERY infrequent – unlikely to happen more than once in a year, if that)
	  	 1). Per Payroll Run
  
 *  This charge is based on actual time to perform the service. The charge rate is all-inclusive and reflects the cost
of personnel, technology, operating support and supplies and infrastructure.
	  	 1) $5,300
 (MPLS Charge)
  
 2) Per hour charge based on time spent by Winnipeg shared services.

					
	Remote Time - Late Fee/Penalty	  	All hourly remote time files (final/correct) must be received by 1:00 p.m. central time on the published payroll processing date.	  		  	Per File	  	 $530
 (MPLS)

					
	Reports / Queries	  	 Existing
 New Development
	  	Minneapolis – HRIS Reports	  	 Per Report
 Per Hour
	  	 No Charge
 Priced at time

  

 Page 55 

 2. Cargill’s Commitment to and Expectations of Mosaic – Payroll (Canada) 
  

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	General	  	 •        Be available
 •        Return normal calls ASAP, at least within 24 hours.
 •        Respond to priority calls immediately.
  
 •        Be
responsive
 •        Be informed and answer
questions/inquiries.
 •        Pull people together to resolve business
requests/issues.
 •        Appropriately escalate
issues/concerns.
 •        Demonstrate sense of urgency.
  
 •        Be an
advocate/spokesperson for Mosaic.
 •        Understand how the business
operates.
 •        Understand key concerns.
 •        Anticipate how things will affect them.
  
 •        Follow
through
 •        Provide timely progress updates when issues are
identified.
 •        Provide relevant and timely communication to
appropriate parties.
 •        Initiate root cause analysis and
recommend process improvement.
  
 Status Updates
 •        Action register
 •        Log issues, requests, process improvements, projects, etc.
 •        Set priorities with Monthly Mosaic/Cargill Collaboration Team.

•        Track progress.
 •        Manage resources.
	  	 •        Be available
 •        Respond to inquiries in a timely manner
 •        Turnaround critical information with appropriate urgency, in order to
accommodate payroll deadlines and minimize manual and/or last minute scrambling.
 •        Position and communicate backup resources
  
 •        Collaborate
 •        Develop a deeper understanding of procedures/PeopleSoft.
 •        Improve processes together to deliver better results.
 •        Help us get to know you.
  
 •        Prioritize
 •        Help us prioritize requests. Sometimes an immediate response is needed, while other times a few hours or the next day is fine. Make urgent requests via phone, and if necessary press zero
for immediate assistance.
 •        Evaluate and support project
priorities.
  
 •        Communicate
 •        Share BU business information that may impact delivery of payroll services.
 •        Communicate acquisitions/mergers, divestitures, and mass changes as soon as possible---even if it is just a heads-up to facilitate resource planning.
 •        Provide feedback (service, relationship).
 •        Meet regularly to continue to develop our relationship.
  
 •        Appreciate
 •        Show support for the demanding payroll environment: deadline driven, high accuracy

  

 Page 56 

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Paycheck Processing - Electronic	  	Paychecks are to be delivered to employee or location in accordance with contractual deadlines, barring acts of nature, which make a delivery impossible. We will work directly with Mosaic to
resolve any unforeseen situations with highest priority.	  	 •        Realize Tuesday’s are sacred (1:00
deadline)
 •        Follow Payroll Processing schedule and plan
accordingly
 •        Share any changes regarding delivery locations or
those with signing authority with Shared Services personnel who track the shipments from door to door

			
	Record of employment (ROE)	  	Provide Record of Employment correctly and in a timely manner.	  	Ensure all employee PeopleSoft records are up to date in the system so any ROE will display accurate information.
			
	Payroll Transactions - Simple	  	 •        All simple transactions received by 4:30 the Friday
before a scheduled Tuesday hourly run, will be processed for that current payroll.
 •        All simple transactions received two days prior to the current salaried run date will be processed with that payroll.
	  	 •        Complete forms accurately and provide all requested
information
 •        Call with questions or directions vs forwarding
incomplete forms.
 •        Maintain controls by providing appropriate
approvals

			
	Transactions – Complex	  	 •        All complex transactions received by 4:30 the Friday
before a scheduled Tuesday hourly run, will be processed for that current payroll.
 •        All complex transactions received two days prior to the current salaried run date will be processed with that payroll.
 •        Corrections follow a 48-hour turnaround.
	  	 •        Complete forms accurately and provide all requested
information
 •        Call with questions or directions vs forwarding
incomplete forms.
 •        Maintain controls by providing appropriate
approvals

			
	Preparation and distribution of T4’s at calendar year end.	  	Ensure all T4’s and T4A’s are produced correctly and in a timely manner in accordance with the Canadian Federal Laws.	  	 •        Ensure all PeopleSoft records are accurate and updated in a timely manner to ensure
there is no incorrect tax reporting when the T4 file is processed.

			
	Payroll Processing: balancing, funding and source deductions	  	 •        Balance each payroll and communicate to Mosaic
Controller -- correct wire transfer, correct source deductions payable
 •        Pay Canadian taxes on time for the 8 Mosaic R accounts
 •        Shared Services responsible for late remittances
	  	 •        Fund each payroll no later than noon on the day prior
to payday
 •        Mosaic to supply SS with monthly tax receipts to
confirm tax accounts are being credited correctly. Any payments made directly to the CRA must be communicated to SSC.
 •        Mosaic to forward to SSC all communication from CRA on time

  

 Page 57 

					
	COMMON SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	HR Direct Dial	  	 Direct Dial is available Monday through Friday 7:00 AM to 6:00 PM CST (except on US Holidays. The call center representative will resolve payroll
questions or they will connect the client with someone who can answer their question.
 Currently HR Direct has not been a reliable resource for Mosaic
Canada.
	  	 Mosaic is responsible for updating HR Direct Dial on issues that might generate calls such as pay rule changes or plant closures. Any
correspondence that instructs employees to call HR Direct Dial with questions should be forwarded to HR Direct Dial before being sent to employees.
 Mosaic
payroll to utilize supplied training manuals and/or their own HR staff first prior to contacting Shared Services for guidance and consultation.

	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Consulting	  	Payroll will provide consultant(s) with the appropriate level of expertise for each Mosaic generated work request that is outside the normal payroll processing defined above.	  	Communicate request immediately. Understand each case will be evaluated individually and discussed mutually to come up with a specific plan.
			
	Payroll Run – Special and Ad Hoc	  	Each case will be evaluated individually and discussed mutually to come up with a specific plan.	  	Communicate request immediately. Understand each case will be evaluated individually and discussed mutually to come up with a specific plan. Required time lines must be communicated to
Mosaic’s Board of Directors regarding special payouts. Short notice means more costly processes and resources.

 The following contacts should be utilized by Mosaic Canada staff as required: 
  

					
			
	Kronos issues (non-transmission items)	  	Anand Giri	  	(952) 984-0010
			
	Kronos transmission issue	  	LTSS group	  	(952) 984-3063
			
	PeopleSoft procedural issues	  	HR Direct	  	(877) 366-9696
			
	Payroll processing - Winnipeg	  	Janice Charison	  	(204) 947-6387
			
	Security issues	  	Eric Lybeck	  	(952) 984-0496
			
	Report/query writing (new development)	  	Report, HRIS	  	(952) 984-0548
			
	Existing query enhancements	  	Rory Ballweber	  	(952) 984-0520
			
		  	(Via Shared Services)	  	

  

 Page 58 

	 RELOCATION 
	 Appendix 10 

 1.
Service Definitions and Pricing 
  

							
	CLIENT DRIVEN SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	Price
	Consulting	  	Special reports outside year end recap, policy consulting	  	Per Hour	  	$132.50
				
	Shipment of Household Goods	  	Expatriates inbound/outbound using global forwarder	  	Per Employee Move	  	$106
				
	Homeowner Move	  	All aspects of moving a home owner (existing employees and new hires) including home purchase, home sale, expense processing and year-end IRS tax reporting	  	Per Employee Move	  	$742 _____________
 Market:
Avg. $3,700
per file
Industry Third
Party Relocation
Firms
/
HRO’s

				
	Inbound Home Purchase	  	Inbound expatriate shipment of household goods and home purchase in new location	  	Per Employee Move	  	$265
				
	New College Hire Move	  	Entry level college hires with lump sum payment and self move	  	Per Employee Move	  	$371
				
	Outbound Home Sale	  	Outbound expatriate home sale and shipment of household goods and storage coordination.	  	Per Employee Move	  	$583
				
	Renter Move	  	All aspects of moving a renter (existing employees and new hires), shipment of goods, temp living, expense processing and approval and year-end tax IRS tax reporting.	  	Per Employee Move	  	$371

  

 Page 59 

 2. Cargill’s Commitment to and Expectations of Mosaic – Relocation 
  

					
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Consulting	  	Obtain approval for consulting required beyond 20 hours annually.	  	Retain strong partnership with team members in Florida & Minnesota
			
	Coordination of Household Goods	  	This service is for expatriates with no home sale or home purchase using global provider	  	
			
	Homeowner Move	  	 The Cargill Relocation Department commits to managing all aspects of the transfer process for existing employees and new hire homeowners.. Service
will include home purchase, home sale, shipment of goods; temporary living, expense processing and year-end IRS tax reporting. The service includes:
  
 •       Dedicated relocation professional for each transferee to each move who will be
available throughout the process to coordinate all aspects of the transfer process.
  
 •       Coordinator will contact transferee within 24 hours of receiving the initiation
from Mosaic
  
 •       Accurate approval and reporting of relocation expenses
  
 •       Contact transferees within 24 hours of receiving initiation
  
 •       Share
results of transferee evaluations annually with Mosaic
  
 •       Proactively notify Mosaic of issues/problems and concerns.
  
 •       Adhere to the approved Mosaic Relocation Policy.
  
 •       Seek
exceptions as needed
	  	  
 •       Initiate moves with as much notice as possible to dedicated coordinator
  
 •       Provide details of special circumstances/exceptions
  
 •       Maintain
master policies
  
 •       Pay invoices before due date so as not to jeopardize vendor relationship
  
 •       Fund equity advances promptly
  
 •       Respond to
voicemail and email requests within 24 hours.

			
	Inbound Home Purchase	  	 Dedicated coordinator to assist with returning expatriates.
  
 •       Provide contacts for national lenders
  
 •       Approve
direct bill expenses
  
 •       Accurate approval and reporting of relocation expenses
  
 •       Contact within 24 hours of receiving initiation
  
 •       Share
results of transferee evaluations annually with Mosaic
  
 •       Notify Mosaic of issues/problems
  
 •       Adhere to approved Mosaic Policy
  
 •       Seek
exceptions as necessary
	  	  
 •       Initiate moves with as much notice as possible to dedicated coordinator
  
 •       Provide details of special circumstances/exceptions
  
 •       Maintain
master policies
  
 •       Pay invoices before due date so as not to jeopardize vendor relationship
  
 •       Respond to voicemail and email requests within 24 hours.

  

 Page 60 

					
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	New College Hire Move	  	 Dedicated coordinator for entry level college hires
  
 •        Complete necessary Payroll paperwork for relocation (lump sum)
payment.
  
 •        Coordinate self move and approve invoices
  
 •        Share results of transferee evaluations annually with
Mosaic
	  	  
 •        Initiate moves with as much notice as possible to dedicated coordinator.
  
 •        Provide details of special circumstances/exceptions
  
 •        Maintain master policies.
  
 •        Pay invoices before due date so as not to jeopardize vendor
relationship.
  
 •        Respond to voicemail and email requests within 24 hours.

			
	Out Bound Home Sale	  	 Dedicated coordinator to assist with departing expatriates and the home sale process
  
 •        Accurate approval and reporting of relocation expenses
  
 •        Contact within 24 hours of receiving initiation
  
 •        Share
results of transferee evaluations annually with Mosaic
  
 •        Notify Mosaic of issues/problems
  
 •        Adhere to approved Mosaic policy
  
 •        Seek
exceptions as necessary
	  	  
 •        Initiate moves with as much notice as possible to dedicated coordinator.
  
 •        Provide details of special circumstances/exceptions
  
 •        Maintain master policies.
  
 •        Pay invoices before due date so as not to jeopardize vendor
relationship.
  
 •        Fund equity advances promptly.
  
 •        Respond to voicemail and email requests within 24
hours.

			
	Renter Move	  	 Dedicated relocation professional for each transferee to each move who will be available throughout the process to coordinate all aspects of the
transfer process.
  
 •        Coordinator will contact transferee within 24 hours of receiving the initiation form from Mosaic.
  
 •        Accurate approval and reporting of relocation expenses
  
 •        Share
results of transferee evaluations annually with Mosaic.
  
 •        Proactively notify Mosaic of issues/problems and concerns.
  
 •        Adhere to the approved Mosaic Relocation Policy.
  
 •        Seek
exceptions as needed.
	  	  
 •        Initiate moves with as much notice as possible to dedicated coordinator
  
 •        Provide details of special circumstances/exceptions
  
 •        Maintain master policies
  
 •        Pay invoices before due date so as not to jeopardize vendor
relationship
  
 •        Respond to voicemail and email requests within 24 hours.

	
	COMMON SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Consulting	  	Obtain approval for consulting required beyond 20 hours annually.	  	Retain strong partnership with team members in Florida & Minnesota

  

 Page 61 

	 TRAINING 
	 Appendix 11 

 1.
Service Definitions and Pricing 
  

							
	TRANSACTIONAL SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	Price
				
	Learning Management System	  	The LMS provides Cargill global the enterprise online learning environment by enabling the management, delivery and tracking of blended learning (i.e. online and traditional classroom) for
employees, stakeholders and customers. The LMS streamlines administrative and supervisory tasks, automates the overall cost and impact of education tracking.	  	Per Employee/Yr	  	US$21.20
C$13.78
Market:
$66 - $75
Per employee
Per Year
LogicServe
	
	COMMON SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	Price
			
	HR Direct Dial	  	HR Call Center team equipped to correctly answer training related questions specific to Mosaic. Mosaic employees are able to speak directly to a live HR Direct Dial customer service
representative by calling 1-877-366-9696 (toll-free - available Monday through Friday from 7 AM to 6 PM CST). Minneapolis area employees, call 952-742-9696 (also available Monday through Friday 7 AM to 6 PM CST).	  	Cost is included in transactional service price. There is not an additional cost for these services.
				
	HR Direct Online	  	Mosaic employees can log onto the HR Direct Online website which is available 24 hours a day, seven days a week, except during scheduled maintenance periods.	  		  	
	
	CLIENT DRIVEN SERVICES
				
	 Service
	  	 Definition
	  	 Pricing Basis
	  	Price
				
	Consulting - Total Training Solution	  		  	Per Hour	  	
				
	Consulting - Business Training	  	Acquire and pay as needed.	  	 Per Hour
 (Plus Travel)
	  	$116.60
				
	Training Administration	  	Acquire and pay as needed.	  	Per Hour	  	$53
				
	Training Class	  	Acquire e-learning or instructor-led training as needed.	  	Per Enrollment	  	$212

  

 Page 62 

 2. Cargill’s Commitment to and Expectations of Mosaic - Training 
  

					
	TRANSACTIONAL SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Learning Management System	  	Cargill’s LMS supports a collaborative learning community, offering multiple modes of learning – from self-paced coursework to scheduled classes to group learning. This is a
collaborative culture – knowledge sharing system to coordinate business activities across the enterprise. The LMS extends value of learning resources to support diverse education needs across the business functions. The LMS will manage and
assess educational programs across practices and geographies in an efficient, fast and low-cost manner. At this time, Mosaic has elected to use within the U.S. and Canada only.	  	Mosaic must manage its IT team and collaborate with Cargill’s L&D LMS team to facilitate timely integration of Mosaic’s knowledge/data bases and IT systems to ensure success of the
integration.
			
	Training Class	  	Cargill will assist Mosaic and its Training Manager to identify the highest quality and most cost effective training programs/courses to ensure best practices.	  	Mosaic must understand its key initiatives and collaborate with its key Subject Matter Experts (SMEs) and L&D to ensure success of those initiatives.
	
	CLIENT DRIVEN SERVICES
			
	 Service
	  	 Commitment to Mosaic
	  	 Expectations of Mosaic

			
	Consulting - Business Training	  	Upon request will provide consulting on and assist with needs assessment for training development strategy.	  	 •       Clearly understand the business objectives of its management
and budget and collaborate those needs with L&D.
  
 Support of Mosaic management team
to support these training/development initiatives is critical to its success.

			
	Training Administration	  	Upon request assist with any training/development initiatives at a cost effective rate.	  	
			
	Training Class	  	Cargill is able to deliver training via instructor-led classroom training, live e-Learning, web-based courses, and multimedia (video, CDs, books and manuals). All courses have the option of
being led by Cargill instructors or “independent non-Cargill instructors. Costs will be variable depending on the course content, length, instructor, number of participants and delivery method. The direct, or demand-driven charges are for those
services that are driven by Mosaic requests. This includes support, development, consulting and training.	  	Must support the training decisions made by ensuring attendance of such courses developed and/or scheduled.

  

 Page 63Services Agreement dated December 27, 2006

 Exhibit 10.ii.e 
 SERVICES AGREEMENT 
 THIS SERVICES AGREEMENT (the “Agreement”), made on December 27, 2006, by
and between CARGILL AGRICOLA S.A. (“Cargill”) and MOSAIC FERTILIZANTES S.A., MOSAIC FERTILIZANTES LTDA. AND FORSPAR S.A. (collectively, “Mosaic”), relates to certain services that Cargill will provide to Mosaic. 
 1. Scope of Services 
 Cargill agrees
to provide those services described in Exhibit A, attached hereto and incorporated herein (the “Services”) and such other services as Mosaic may request, from time to time. 
 2. Term and Termination 
 (a) This
Agreement will be in effect from June 1, 2006 and will expire on May 31, 2007; provided, however, that either party may terminate any of the services listed on Exhibit A by providing the other party thirty (30) days advance written
notice. 
 3. Compensation/Payment 
 Mosaic agrees to compensate Cargill for the Services as set forth on Exhibit A. 
 4. Independent
Contractor 
 The relationship of Cargill to Mosaic is that of an independent contractor. Cargill is not an employee, agent or joint
venturer of or with Mosaic, and no agent, officer, director, or employee of Cargill is, will be, or will be deemed to be, an officer, director or employee, agent or joint venturer of or with Mosaic. 
 5. Representations and Warranties 
 Cargill represents and warrants that Cargill will perform the services in a diligent and workmanlike manner in accordance with accepted professional practices. 
 6. Assignment 
 Mosaic will not assign this Agreement or subcontract any of its obligations hereunder
without the prior written consent of Cargill, which consent may be withheld with or without cause. This Agreement will inure to the benefit of and be binding upon the successors and permitted assigns of the parties. 
 7. Indemnification 
 (a) Cargill
agrees to indemnify and hold Mosaic and Mosaic’s respective affiliates and each of their officers, directors, employees and agents of any of the foregoing 
  

 - 1 - 

 (“Mosaic Indemnitees”) harmless from and against any and all claims, losses, damages, liabilities, fines,
penalties, costs and expenses (including legal fees and reasonable costs of investigations) incurred by any Mosaic Indemnitee as a result of or arising out of (a) any negligent or willful acts or omissions of Cargill its subcontractors and
their respective officers, directors, employees and agents; or (b) any breach by Cargill of the provisions of this Agreement. 
 (b)
Mosaic agrees to indemnify and hold Cargill and its officers, directors, employees and agents of any of the foregoing (“Cargill Indemnitees”) harmless from and against any and all claims, losses, damages, liabilities, fines, penalties,
costs and expenses (including legal fees and reasonable costs of investigations) incurred by any Cargill Indemnitee as a resulting of or arising out of (a) any negligent or willful acts or omissions of Mosaic, its officers, directors, employees
and agents; or (b) any breach by Mosaic of the provisions of this Agreement. 
 Notwithstanding anything to the contrary in this Agreement, neither
party will be liable for any special, consequential, exemplary, or punitive damages of any kind whatsoever. 
 8. Notice 

Any notice required to be given by this Agreement will be delivered personally or sent by telecopy, overnight courier or first class mail, postage
prepaid, to the following address: 
  

			
	To Cargill:	  	Valmir Tambelini
		  	Valmir_tambelini@cargill.com
		  	Fone: 11-5099-2287
		
	To Mosaic:	  	Edvaldo Goncalves da Silva
		  	Edvaldo_Silva@mosaicco.com
		  	Fone: 11-5099-2793
		  	Fax No.: 11-5099-2772

 or to such other address or telecopy number as either party may hereafter designate in writing to the other party.
Notices will be effective upon receipt. 
 9. Waiver 
 No waiver of or failure to enforce any term of this Agreement will affect or limit a party’s right thereafter to enforce and compel strict compliance with every term. 
  

 - 2 - 

 10. Headings 
 The headings in this Agreement are for the purposes of convenience and ready reference only and will not be deemed to expand or limit the particular sections to which they pertain. 
 11. Severability 
 In the event any
part of this Agreement will be judged invalid or unenforceable, such invalidity or unenforceability will not affect the remaining provisions of this Agreement. 
 12. Entire Agreement/Amendments 
 This Agreement and the Exhibits attached hereto represent the entire
understanding between the parties. In the event of any conflict between the terms of this Agreement and any Exhibit, the terms of this Agreement will control. This Agreement will be amended only by a writing signed by both parties.

 IN WITNESS WHEREOF, the parties have executed this Agreement as of the day, month, and year set forth in the first paragraph. 

 

			
	CARGILL AGRICOLA S.A.
		
	By:	 	  

	Name:	 	  

	Its:	 	  

	
	MOSAIC FERTILIZANTES DO BRASIL S.A.
		
	By:	 	  

	Name:	 	  

	Its:	 	  

	
	MOSAIC FERTILIZANTES LTDA.
		
	By:	 	  

	Name:	 	  

	Its:	 	  

	
	FOSPAR S.A.
		
	By:	 	  

	Name:	 	  

	Its:	 	  

  

 - 3 - 

 EXHIBIT A 
 Description of Services 
  

						
	 Information Technology
	  	Attachment 1	  	$	 846,815
	 Human Resources
	  	Attachment 2	  	$	663,083
	 Procurement
	  	Attachment 3	  	$	25,000
	 Corporate Affairs
	  	Attachment 4	  	$	90,000
	 Office Services
	  	Attachment 5	  	$	173,051
	 Office Building (Condominium)
	  	Attachment 6	  	$	402,638
	 SSC (Shared Service Center)
	  	Attachment 7	  	$	95,450
	 Travel/Purchases
	  	Attachment 8	  	$	29,156
	 Law Department
	  	Attachment 9	  	$	0
	 Employees Association
	  	Attachment 10	  	$	36,527
	 Treasury
	  	Attachment 11	  	$	20,000
	 GOSC (Comm.Agreement)
	  	Attachment 12	  	$	491,566
			
	 TOTAL SERVICES:
	  		  	$	2,873,286
			
	 14.25% Service Tax ($2,453,594)
	  		  	$	477,485
			
	 TOTAL COST (after tax)
	  		  	$	3,350,771
		  		  	 	 

  

 - 4 -

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