Document:

a20201231-exhibit103

          Long-Term Assignment  1          Discovery Communications    International Relocation Benefits    Long-Term Assignment  Effective June 1, 2017                                      

 

          Long-Term Assignment  2  Long Term Assignment   CORE BENEFITS include:    Immigration    Eligible Dependents May Accompany You    Transportation To and From Destination & Excess Baggage  - Home Leave Allowance & Emergency Leave available    Shipment of Goods (Air and Surface Shipments)  - Shipment of household goods or a Furniture Allowance    Corporate Housing  - Furnished accommodation upon arrival for 30 days     Housing Differential  - Compensation for the difference between home and host locations    Cost of Living Differential & Rate of Exchange Updates  - Compensation for the difference between home and host for basics like  meals, incidentals, local transportation, utilities     Destination Services   - Including help setting up your life: finding a home, schools and even the  little things like getting your mail forwarded!    Miscellaneous Expense Allowance (MEA)  - Fixed lump sum to help defray expenses outside the relocation package    Repatriation  - Do it again, only in reverse!    Tax Counseling, Tax Services & Tax Assistance  - Limited to assignment-related compensation and benefits only  FLEX  BENEFITS  AVAILABLE  Such as:   Pre-Acceptance and Home Finding trips   Tuition differential to help cover the costs of local schools  Language and Cultural training  Spousal Assistance  MEA  

 

          Long-Term Assignment  3  Table of Contents  Table of Contents ........................................................................................................................................ 3  Introduction ................................................................................................................................................ 6  How to Use This Guide ........................................................................................................................................... 6  International Relocation Counselor ....................................................................................................................... 7  Planning.................................................................................................................................................................. 7  Defining your Benefit .................................................................................................................................. 8  Your Benefit Package ............................................................................................................................................. 8  Temporary Assignments ........................................................................................................................................ 8  General Terms and Conditions ................................................................................................................... 9  Eligibility ................................................................................................................................................................. 9  Eligible Dependents ............................................................................................................................................... 9  Confidentiality ........................................................................................................................................................ 9  Personal Data Protection ..................................................................................................................................... 10  Interpretation & Changes in Benefits .................................................................................................................. 10  Effective Date ....................................................................................................................................................... 10  Assignment/Transfer Effective Date .................................................................................................................... 10  Exceptions ............................................................................................................................................................ 11  Letter of Understanding....................................................................................................................................... 11  Relocation Repayment Agreement ...................................................................................................................... 11  Compensation & Benefits ......................................................................................................................... 12  Compensation, Benefits, Vacation, Social Security, Retirement ......................................................................... 12  Company Holidays ............................................................................................................................................... 12  Healthcare Coverage ............................................................................................................................................ 12  Business travel ..................................................................................................................................................... 12  Move days ............................................................................................................................................................ 12  Core Relocation Benefits........................................................................................................................... 13  Expense Reimbursement Benefit......................................................................................................................... 13  Visa, Immigration, and Inoculations Benefits ........................................................................................... 14  Allowances ................................................................................................................................................ 15  Travel Benefits .......................................................................................................................................... 16  Company Travel Services ..................................................................................................................................... 16  Assignment Trip/Final Trip ................................................................................................................................... 16  Emergency Leave ................................................................................................................................................. 16  Home Leave & Eligible Dependents Travel .......................................................................................................... 17  

 

          Long-Term Assignment  4  Home Leave Allowance .................................................................................................................................... 17  Eligible Family Member Visit Allowance and Student Visit Allowance ............................................................ 17  Temporary Living Pre-Departure & Post-Arrival ....................................................................................... 18  Corporate Housing ............................................................................................................................................... 18  Short-Stay Accommodations ............................................................................................................................... 18  Furniture Rental Option ....................................................................................................................................... 18  Interim Transportation Pre-Departure & Post-Arrival ......................................................................................... 19  Moving Household Goods ......................................................................................................................... 20  Air Shipment of Personal Goods .......................................................................................................................... 20  Shipping Household Goods .................................................................................................................................. 20  Furniture Allowance in Lieu of Shipment of Household Goods Option .............................................................. 21  Surface Shipment in lieu of Air Shipment Option ................................................................................................ 21  In-transit Storage ................................................................................................................................................. 21  Destination Services Benefits ................................................................................................................... 22  Home-Finding & Settling-In Services Program..................................................................................................... 22  Mail Forwarding Service ...................................................................................................................................... 22  Miscellaneous Expense Allowance (MEA) ........................................................................................................... 23  Tax Benefits ............................................................................................................................................... 24  Tax Counseling/Tax Return Preparation .............................................................................................................. 24  Tax Gross-up Benefit ............................................................................................................................................ 25  Tax Equalization Program .................................................................................................................................... 25  IRS Code Section 409A Compliance ..................................................................................................................... 25  Assignment Extension, Repatriation Benefits, and Localization .............................................................. 26  Assignment Extension .......................................................................................................................................... 26  Localization .......................................................................................................................................................... 27  Flexible Benefits ........................................................................................................................................ 28  Pre-Acceptance Trip ............................................................................................................................................. 28  Home-Finding Trip ............................................................................................................................................... 28  Lease Breakage .................................................................................................................................................... 29  Loss on Sale of Vehicle ......................................................................................................................................... 29  Cultural Training ................................................................................................................................................... 29  Language Training ................................................................................................................................................ 30  Spouse or Partner Career Counseling .................................................................................................................. 30  School Search for Accompanying Dependents .................................................................................................... 30  Dependent Education .......................................................................................................................................... 30  Resignation & Termination ....................................................................................................................... 32  Voluntary Resignation Personal Hardship ........................................................................................................... 32  

 

          Long-Term Assignment  5  Voluntary Resignation .......................................................................................................................................... 32  Involuntary Not for Cause Termination ............................................................................................................... 32  Termination for Cause ......................................................................................................................................... 33  Definitions ................................................................................................................................................. 34  APPENDIX A ............................................................................................................................................... 37  Cost of Living ........................................................................................................................................................ 37  How Payments are Delivered............................................................................................................................... 38  Allowance Updates .............................................................................................................................................. 38  Rate of Exchange Updates ............................................................................................................................... 38  Goods and Services Differential Updates......................................................................................................... 38  APPENDIX B ............................................................................................................................................... 39  Housing allowances: ............................................................................................................................................ 39  For renters in the home location: .................................................................................................................... 39  For homeowners in the home location:........................................................................................................... 39  For renters and homeowners in the home location: ....................................................................................... 40  The allowance calculation: ............................................................................................................................... 40  Employee Options ................................................................................................................................................ 40  How Payments are Delivered and Updates ......................................................................................................... 40  Types of housing .................................................................................................................................................. 41  Information for Home Owners ............................................................................................................................ 42    

 

          Long-Term Assignment  6  Introduction  Congratulations! You are off on an exciting adventure and we want to help prepare you for what’s  ahead. This guide is designed to educate you about benefits to offset some of your expenses  associated with your assignment or relocation. Please be aware that the guide provides a general  summary of benefits. A more complete description of your benefits and the terms under which they  are provided will be in a Letter of Understanding, specifically drafted for you.    We want you to feel supported, inspired and motivated to perform at your best – because it’s only  together that we can ignite curiosity in audiences in every corner of the globe.    There are numerous personal, legal and tax issues that may need to be considered with this amazing  opportunity. Making well-informed decisions requires an understanding of your benefits and your role  in the process.     This guide is an explanation of benefits related to assignments and relocation; it is not an employment  offer or employment contract or a guarantee of continued employment. The Company’s decisions  regarding the application and interpretation of the relocation benefits are final and the Company  reserves the right to change or cancel all or any part of these benefits at any time.    How to Use This Guide    Throughout this explanation of benefits look for this icon to make the most of these  awesome benefits and services. Let us know if you need any help along the way!      FIRST REQUIRED ACTION   Please take the time to read this guide carefully as you are responsible for understanding and  adhering to guidelines. We want to deliver on our promise of being a great place to work,  and we’ll need your help.    

 

          Long-Term Assignment  7  International Relocation Counselor  Discovery (“the Company”) has relocation vendors to assist you in coordinating aspects of your  relocation. Upon receiving relocation authorization from the Company, the selected vendor will assign  a dedicated International Relocation Counselor (“counselor”) who will be your primary point of contact  throughout your move. Your counselor will navigate you through the relocation process and answer  any questions. The section below on Expense Reimbursement Benefit explains how to work with your  counselor to make the most of this benefit.    Immigration and tax vendors may also be engaged to assist you in coordinating these aspects of your  relocation, if necessary. If your move requires immigration or tax services, the Company will assist you.    Planning  The Company encourages you to become fully involved in your relocation and to work closely with the  professionals hired to help you. The more actively you participate the more effectively the relocation  vendors can assist you. Planning a move with a clear understanding of these benefits will also help to  avoid unpleasant surprises. The most successful moves are those that are well planned.     

 

          Long-Term Assignment  8  Defining your Benefit         The Company provides a suite of CORE relocation and assignment benefits. Examples of core benefits  are immigration, transportation to your destination, and tax services. Depending on the circumstances  and business case, you may also receive some FLEXIBLE benefits. At the start of your assignment or  transfer, you will receive a Letter of Understanding outlining the specific benefits you will receive.     Your Benefit Package  Temporary Assignments  An “Assignment” means you have been chosen for a special and specific, temporary work assignment  in a location other than your home employment country, with a defined start and end date. You will be  treated as an expatriate and remain on your home payroll. At the end of this assignment, you will  return to your point of origin, also referred to as your home country.    A Long-Term Assignment is greater than 365 days and not longer than 3 years. There is no guarantee,  however, that you will be offered another assignment.  Should your Long-Term Assignment extend  beyond three years, and the intent is for you to make this a permanent move, you will, at the direction  of your management, be Localized to your host country.        

 

          Long-Term Assignment  9  General Terms and Conditions  Eligibility  You are eligible for assistance described if:  a) You are a current, full-time employee, or a new hire, and  b) You are requested to relocate by the Company and are designated as eligible to receive  these benefits  c) You qualify for immigration support in the host country, if necessary  If you are receiving any relocation benefits through a third party such as your previous employer or via  your spouse/partner, you are required to disclose this information to the Company. The Company, at  its sole discretion, may offset or withdraw any or all benefits for your relocation.     Eligible Dependents  For certain assignments longer than 183 days you may be eligible to be reimbursed for  qualifying expenses of any eligible dependent who accompanies you.  Eligible Dependents– For purposes of accompanying you on an assignment or relocation, eligible  dependents include your:  • current spouse (including a common-law spouse according to applicable law) or domestic  partner   • any child age 18 or under who is in your legal custody or the custody of your accompanying  spouse or domestic partner and who depends upon you for financial support  • any unmarried son or daughter up to age 25 who is a registered full-time student working  toward a degree, who qualifies for immigration support    Confidentiality  Vendors may be based outside of your home country and/or the European Economic Area (“EEA”) and  therefore personal data may be processed or transferred outside of your home country and/or the EEA  for the purposes of administering your assignment.    In order for our vendors to administer the provisions of this guide, the Company provides certain  employee information to vendors such as base salary, tax information or information regarding  dependents, should they be authorized to accompany you. Our vendors and their employees are  obligated to maintain the confidentiality of your personal information and use it only for the purposes  set forth in this relocation guide.    

 

          Long-Term Assignment  10  Personal Data Protection  You should be aware that privacy laws in many countries may differ significantly from those in your  home country. These variations may impose legal requirements and/or limitations on the access,  processing, and transfer of personal data (yours and others) while you are relocating or on assignment.  In agreeing to the relocation, you expressly consent to your personal data (and your family’s personal  data) being processed or transferred outside of your home country and/or the EEA for the purposes of  administering your assignment. Consult with your host HRM for more information if you have  questions.    Interpretation & Changes in Benefits  This guide establishes the criteria for receiving payment or reimbursement for your relocation and/or  assignment expenses. Expense limits and payment guidelines are established by Human Resources and  administered by the Global Mobility team. This document provides most of the information you will  need to know about your benefits. However, the Company reserves the right to end, suspend or  amend these benefits at any time without notice.  Further, the Company retains the ultimate  discretionary authority to establish and interpret the provisions of this guide and determine eligibility  for benefits.    Effective Date  This guide describes the provisions of Company Relocation Benefits effective as of June 1, 2017. It  replaces all relocation benefits and materials issued prior to that date.    Assignment/Transfer Effective Date  If you are on temporary assignment, the effective start date and end date of your assignment are  determined by your business unit. Your effective start date of a temporary assignment is typically the  day you depart from your home country. The effective end date is the day you return to your home  country.    If you are a permanent transfer, the effective start date is determined by your business unit. It is  typically the hiring date in your hiring location.    The date at which point you begin receiving relocation benefits is agreed upon and managed with the  relocation vendor.  

 

          Long-Term Assignment  11  Exceptions  You must complete a Company Exception Request form to request any deviations or exceptions from  this explanation of benefits. Please see your counselor for details. The Company Global Mobility team  has the sole discretion to approve any exception requests prior to any reimbursement. Neither your  manager nor division head has the authority to grant any exceptions to these benefits.    Letter of Understanding  Terms of your temporary assignment or relocation will be documented in a Letter of Understanding.     ACTION REQUIRED: You must sign and return the Letter of Understanding before any  relocation services can start and any payments can be processed.    N.B. If you are under an Employment Agreement, terms of relocation will be documented in your  Agreement. If you are under an Employment Agreement, we must receive a copy of your Agreement  before any relocation services can start and any payments can be processed.    Relocation Repayment Agreement  Relocating an employee requires a substantial commitment by the Company. Therefore, if you should  elect to voluntarily terminate your employment with the Company during the 12-month period  immediately following your effective start date in the new location, you will be required to repay the  Company all third-party costs incurred by the Company.     ACTION REQUIRED: You must sign and return a Relocation Repayment Agreement before  any relocation services can start and any payments can be processed.     If you are under an Employment Agreement and relocation repayment is addressed in your  agreement, or if your assignment is less than 12 months in duration, the Repayment Agreement is  not necessary.        

 

          Long-Term Assignment  12  Compensation & Benefits  Compensation, Benefits, Vacation, Social Security, Retirement   While on temporary assignment, you remain on your home country compensation, benefits and  vacation, Social Security, and retirement plans. The performance metrics for your annual bonus will be  based on your assignment, in accordance with the terms and conditions of the applicable bonus plan. If  you have questions, please see your Human Resources Manager (HRM).     Company Holidays   You follow the company holidays observed in your host country.    Healthcare Coverage  You remain on healthcare plans from your home country if feasible and permitted during the period of  assignment. For most assignments over six months, however, you may be authorized to receive  Medical, Dental, Vision, Medical Evacuation and Repatriation benefits through an International  Expatriate Benefits plan. Please see your HRM and Benefits team for an explanation of plans available.    Business travel  The Company provides business travel medical insurance when traveling for business outside your  country of residence. Refer to the HR section of the One Discovery Portal for details on Business  Traveler Insurance. The plan covers 100% of most professional medical services such as doctor visits,  surgeries, in hospital stays, and dental emergencies.     ACTION REQUIRED: Please enroll in the business travel plan by visiting One Discovery Portal.    REMINDER FOR CURRENT EMPLOYEES:  ACTION REQUIRED: Remember to cancel parking or other automatic payroll deductions  specific to your home location for your assignment period.       Move days  You are allowed up to three (3) days off from work pre-or post-relocation to attend to packing and/or  settling-in. This benefit is to be agreed upon with your HRM and hiring manager.     

 

          Long-Term Assignment  13  Core Relocation Benefits  The following benefits are core relocation benefits available depending on the circumstances and  business case. Please see your relocation counselor for details on your specific benefits.      At the start of your assignment your Letter of Understanding outlines amounts and delivery of core  benefits.     Expense Reimbursement Benefit   Your relocation counselor assists you with administering the reimbursement of reasonable, necessary  and properly authorized expenses covered under these benefits. If you have questions about this  process, please contact your counselor.    You are expected to manage expenses at a conservative level and to be familiar with which expenses  are reimbursable and which are not. You will receive additional information on reimbursable expenses  under these benefits. The Company, at its discretion, may choose not to reimburse, in full or in part, an  expense that is deemed unreasonable or excessive. All expenses, unless otherwise specified, must be  in accordance with the Company’s relocation/assignment benefits. Receipts are required for all  reimbursable expenses. Credit card statements cannot be used in lieu of receipts.    Please contact your relocation counselor for assistance in setting up your account for reimbursements,  if applicable. It is important to remember:  • Relocation expenses are separate and distinct from business expenses   • Business travel and entertainment expenses should be incurred and submitted in accordance  with the Travel and Entertainment Policy  • Relocation benefits are NOT business expenses and must not be treated the same way as  business expenses  • If you incur a relocation-related expense on your COMPANY CORPORATE CREDIT CARD in  error, you should reconcile it as a personal expense on the corporate card and then  separately submit for reimbursement under the relocation expense process  • You should keep records and original receipts of all expenses, as this will assist in the  completion of home and host country tax returns at year-end  • Cash payment may not be substituted or exchanged for any specific benefit unless explicitly  indicated  • Any unused benefits are not interchangeable for or may not be replaced by any other benefits  or cash monetary value  

 

          Long-Term Assignment  14  • All requests for reimbursements must be submitted on or prior to the last day of the taxable  year following the taxable year in which such expenses were incurred. Please note: tax years  may vary by country. Please seek further guidance from your tax advisor    If you have questions about this process, please contact your relocation counselor.      Visa, Immigration, and Inoculations Benefits      Proper documentation to legally work in host location is essential.    The Company arranges and/or reimburses for:  • Your visa application, including your work visa  • Your authorized accompanying eligible dependents’ visas, as necessary (the Company does not  arrange special work visas for dependents, other than what is available as an accompanying  dependent)  • Travel to and from the embassies/consulates for filing and obtaining immigration approval  • If necessary, reasonable meals and hotel costs  • Visa photos  • Inoculations required for travel to the host location    You and your authorized accompanying eligible dependents must pass all medical examinations that  the host or hiring country requires as a condition for providing required visas, work permits, or both.    ACTION REQUIRED: You must have the legal right to work or perform duties in your  destination. Please work with the immigration counselor to ensure compliance.     Immigration services are available to keep you and the Company compliant. You must have your  immigration in place before work or duties are performed in your destination.     ACTION REQUIRED: On your first day of work in your destination, you must present your  immigration documentation to local HR.    

 

          Long-Term Assignment  15  Allowances   There are a number of allowances or benefits you may receive on assignment including a cost of living  allowance, a housing allowance, and a transportation allowance.    At the start of your assignment, you will receive a Letter of Understanding which outlines the type,  amount, and delivery of allowances. Depending on the duration of your assignment, the amount of the  benefits and allowances may change over the course of your time abroad due to rate of exchange  updates, changes in the cost of living, and inflation.   If you separate from the Company for any reason  while on assignment, the Company discontinues all allowances, as well as all reasonable and actual  expense reimbursements, on the date your termination is effective.    Host Living Expense Allowance  The Company may provide an allowance to cover some living expenses in the host locations.  Depending on the duration of the stay and the location, the allowance may be a Cost of Living  Allowance (COLA), or a daily rate (Per Diem). Please see Appendix A for calculation methodology,  delivery details, and update schedules.    Host Housing Allowance  The Company may provide an allowance to cover the difference between the cost of housing in the  home and host locations.  If the cost of housing is less in the host location than in your home location,  you will not receive a housing allowance. Please see Appendix B for calculation methodology, delivery,  and update schedules as well as types of housing available.   Host Transportation Allowance  The Company may provide an allowance to offset some transportation expenses in the host location.  Depending on the duration of the stay and the location, the allowance may be included in your Per  Diem or COLA, in which case it is updated on the same schedule.  If the cost of transportation in the  host location is less than in your home location, you will not receive a transportation allowance or  reimbursement. In some cases, you will receive a separate allowance depending on the host country’s  local practice.     

 

          Long-Term Assignment  16  Travel Benefits  Company Travel Services  This relocation guide governs in conjunction with Entity Level Control Policy Manual ELCPM 130 – 1  Corporate Travel and Entertainment Policy (Travel Policy).    ACTION REQUIRED: If you are a current employee, assignment travel arrangements must be  booked through the Company’s Travel Services Department per Travel Policy.       ACTION REQUIRED: If you are newly hired by the Company and don’t have the Travel  Policy, please coordinate travel and reimbursement with your relocation counselor.    Assignment Trip/Final Trip  The Company covers assignment trip expenses including:  • Assignment Trip: One-way airfare per Travel Policy in effect at the time. Class of travel in line  with Travel Policy in effect at that time. Class of travel for dependents to be the same as yours  (or per instructions from your manager)  o Reasonable hotel and taxi for the final trip from the home location to the host location  (per Travel Policy)  o Actual meal expenses will be reimbursed after submission of receipts. The allowable  daily amounts are based on Travel Policy, dependents under 18 are reimbursed up to  50% of the allowable daily amounts  • Excess Baggage: Excess checked baggage fees for two additional bags beyond the number of  bags permitted without charge by the airline (four additional bags if you are traveling with  dependents)  If you need temporary housing or short stay accommodations, please refer to the Temporary Living  section for meal allowances and payments.     Emergency Leave  If required, up to 7 days of emergency leave may be allowed during the year (any 12-month period)  during the assignment for you and eligible dependents.  Circumstances for emergency leave may include:  • Medical emergencies in the host country such as serious illness or injury for you or your  dependents, that require medical services not available in the host country  

 

          Long-Term Assignment  17  • Death or serious illness of an immediate family member in the home country, such as a parent,  grandparent, brother, sister, child not residing with you in the host country, or grandchild   Travel arrangements and class of travel must be in accordance with the Travel Policy in effect at that  time. An employee traveling without dependents will be reimbursed up to one (1) checked bag.  An  employee traveling with eligible dependents will be reimbursed up to a maximum of three (3) checked  bags.    • Transport to and from the airport is not reimbursable   • Meals, meal allowances, accommodations and miscellaneous expenses are not reimbursable    Home Leave & Eligible Dependents Travel  Home Leave Allowance  You may be eligible for a cash allowance to purchase transportation for a home leave. The home leave  allowance is delivered via home payroll. The allowance is available after six months on assignment.  Thereafter, the allowance is available for each full year on assignment and delivered on or around your  assignment anniversary. The allowance is grossed up at the time of payment. There is no tax impact to  you. If you are tax equalized, the allowance is equalized. Additional travel expenses such as transport  to and from the airport, baggage or meals and accommodations are at your expense and are not  reimbursable.     Eligible Family Member Visit Allowance and Student Visit Allowance  If authorized, you may receive a cash allowance to purchase transportation for non-accompanying  eligible family to visit you in your assignment location. The allowance is based on estimated costs for  transportation between the home location (regardless of where the family member is physically  located) and the host location. The allowance is based on Travel’s lowest roundtrip airfare. The home  leave allowance is delivered via home payroll. The allowance is available after six months on  assignment. Thereafter, the allowance is available for each full year on assignment and delivered on or  around your assignment anniversary. The allowance is grossed up at the time of payment. There is no  tax impact to you. If you are tax equalized, the allowance is equalized. Additional travel expenses such  as transport to and from the airport, baggage or meals and accommodations are at your expense and  are not reimbursable.      

 

          Long-Term Assignment  18  Temporary Living Pre-Departure & Post-Arrival  Corporate Housing  You’ve packed up your house and are ready to move, but you haven’t found a place in your  host location? Not a problem! Corporate housing is provided through Company-approved  properties. Housing is paid for on your behalf. Corporate housing offers:  • Fully furnished apartments including linens, utilities, internet access, crib costs, telephone  service with the exception of long-distance personal phone calls, television, and depending on  the location, one parking space. The size of the apartment will be in line with your family size,  not to exceed 3 bedrooms  • If corporate housing is not available or doesn’t have a kitchen or laundry facilities, the Company  will reimburse reasonable meal and laundry expenses based on the Travel Policy. Children  under 18 are reimbursed up to 50% of the allowable daily amounts   • The Company provides up to thirty (30) days of temporary living accommodations in any  combination of the home and host country depending on your needs   • Personal long-distance telephone charges, meals, and other incidentals are at your expense.   These costs are calculated in your Per Diem or COLA, explained above.    Short-Stay Accommodations  If corporate housing is not available, you may be authorized up to two (2) weeks in the home and/or  host country in a Company preferred hotel.  • The daily hotel rate cannot exceed the Travel Policy maximum hotel rate  • If you stay in a hotel, the Company will reimburse reasonable meal and laundry expenses based  on Travel Policy. Children under 18 are reimbursed up to 50% of the allowable daily amounts  Furniture Rental Option  If you signed a long-term lease and would prefer to move directly into the long-term lease  accommodation, the Company will provide a furniture rental package in lieu of temporary corporate  housing accommodations. The benefit is for the same duration as your temporary accommodations  benefit.   The Company will not pay cash settlement in lieu of furniture rental or temporary living  accommodations.  

 

          Long-Term Assignment  19  Interim Transportation Pre-Departure & Post-Arrival  Interim transportation to and from work for up to 30 days in any combination of your home or  host/hiring country may be authorized.    At the start of your assignment your Letter of Understanding outlines the interim transportation you  will receive and/or an estimate of the allowances, if applicable.          

 

          Long-Term Assignment  20    Moving Household Goods  Air Shipment of Personal Goods  For assignments greater than six months, Company may pay or reimburse for an air shipment up to  300 pounds per adult (100 pounds per child) to transport personal belongings.    Shipping Household Goods  Company may provide a shipment of Household Goods (HHG) as follows:  • Single Employee and Employee plus one (1) dependent: one (1) 20-foot container (or  equivalent in cubic feet/meters)  • Employee plus two (2) or more dependents: one (1) 40-foot container (or equivalent in cubic  feet/meters)  Moving expense only apply for moving HHG once from home country residence or location to  host/hiring country residence or location. Delivery of HHG must be arranged for business days to avoid  additional charges. Should circumstances require a weekend delivery schedule, please contact your  counselor.    The following goods and services are not covered. The Miscellaneous Expense Allowance (MEA)  benefit explained below is provided to cover these types of expenses.   • Appliances  • Picking up or dropping off furnishings of secondary homes or items in storage  • Shipment of hazardous materials such as explosives, chemicals, flammable materials, firearms,  garden chemicals  • Shipment of hot tubs/spas, sheds, aboveground pools  • Valuables such as jewelry, currency, dissertations or publishable papers, and other collectibles  or items of extraordinary value  • Removal, disassembling or installation of carpeting, drapery rods, storage sheds or other  permanent fixtures  • Shipment of boats, recreational vehicles and unusually heavy or cumbersome hobby materials  • Pickups or deliveries at any location other than your primary residence  • Special packing or transportation of frozen foods, plants, wine collections or other perishables  • Moving or shipping items such as trees, shrubs, construction materials, firewood, livestock and  other non-domestic and domestic animals   • Tips or other gratuities to the moving company’s employees  • Any services performed by you, your dependents or relatives  

 

          Long-Term Assignment  21  • Special charges associated with assembly or disassembly of personal furnishings (exclusive of  beds), antiques, specialty items, satellite dish/antennae, swing sets, patio furniture, or other  outdoor fixtures  • Unpacking assistance (organizing, maid, hanging, fixing to walls, etc.); assembly of items that  had to be disassembled before shipping will be covered (exclusive of beds, which is covered)  • Cost to board, ship, and quarantine pets (your counselor can provide recommendations for pet  transportation services)    Furniture Allowance in Lieu of Shipment of Household Goods Option   The furniture allowance is meant for the purchase of furniture and household goods; however, the use  of the allowance is at the employee’s discretion. Receipts will not be necessary for reimbursement, but  as with all expenses relating to relocation, it is recommended that receipts be kept and tracked for  year-end purposes. Please see your relocation counselor or tax advisor for additional information  regarding keeping receipts associated with relocation.    If you would like to opt for a furniture allowance in lieu of shipment of household goods, the option is  available under the following guidelines.   • Allowance must:  o be based on the home/host locations  o not exceed the cost of the surface shipment  o be delivered at the start of the assignment via payroll  • Is grossed up for taxes and equalized, if you are tax equalized  • At the end of the assignment, you must dispose of the furniture or ship the furniture  independently as an out-of-pocket expense    Surface Shipment in lieu of Air Shipment Option  The air shipment may be combined with a surface shipment if the cost of the combined surface  shipment does not exceed the cost of the air plus surface shipments.     If the cost of a combined shipment exceeds the cost of the individual shipments, the employee needs  to pay the difference out-of-pocket.     In-transit Storage  Storage of goods is provided as needed for the duration of your temporary housing stay only. You may  use any combination of the storage benefit between the home and host country.     

 

          Long-Term Assignment  22  You should be aware that not all household goods can be transported internationally due to limitations  in the host country, and may require long-term storage at your expense (for which you received the  MEA). Your relocation counselor can provide you with specific limitations pertinent to your relocation.     Destination Services Benefits    Home-Finding & Settling-In Services Program  Depending on location and your family size, the Company may sponsor a program in the host/hiring  country using a preferred vendor to assist you with finding a longer-leased property, and settling-in  services. Please see your relocation counselor to assist you with coordination of the following benefits,  if applicable.  Examples of home-finding services include:  • Visiting properties  • Vetting leases  • Making security deposits  • Setting up monthly rental payments    Settling-in services may include assistance for the employee and spouse/partner with anything that is  necessary to carry out business and home-related tasks in the host/hiring country, such as:   • Emergency procedures (police, emergency room, walk-in ambulatory care procedures)  • Local government registration, if applicable  • Banking and school registration assistance  • Driver license/auto registration, plus explanation of auto insurance  • Shopping fundamentals (grocery, appliance, furniture stores)  • Medical facility(s) options (doctor visits, medical insurance process)  • Community referrals (doctors, dentists, insurance agents, etc.)  • Network into international community (clubs, organizations)  • Recreation/leisure options & places of worship  • Rental Furniture assistance, if needed    Mail Forwarding Service  • You may be eligible for a mail forwarding service for the first three (3) months of transfer.  Please consult with your relocation counselor for details and coordination of this service.    

 

          Long-Term Assignment  23  Miscellaneous Expense Allowance (MEA)  A Miscellaneous Expense Allowance (MEA) is provided for expenses and incidentals not  covered by the relocation benefits provided by the Company.    The following expenses and services, if required, are not eligible for reimbursement and are expected  to be paid by the employee from the Miscellaneous Expense Allowance (MEA):    • Boarding or shipment of pets  • Appliances including TVs or electrical items that cannot transfer to a foreign country  • Replacement appliances, if applicable  • Extra pickup/drop off of household goods  • Excess shipping or special packing costs, duty tax  • Long-term storage  • Replacement automobile(s)  • Driver’s licenses  • Telephone costs  • Extended temporary housing above relocation benefit limits  • Additional tax consultation services above and outside relocation benefit limits  The MEA is subject to applicable withholdings, is not tax protected, is not eligible for tax gross-up and  is paid net of any wage or income taxes. This payment is delivered via payroll at the start of the  assignment or relocation.  The MEA is based on the duration of the assignment or type of transfer.  The MEA is based on one-month’s salary, not to exceed USD $25,000 (or home-country currency  equivalent at current exchange rates).     

 

          Long-Term Assignment  24  Tax Benefits  Tax Counseling/Tax Return Preparation  The Company provides tax consultation with a designated accounting firm for assignments  and transfers with multi-jurisdictional tax obligations as a result of their assignment or transfer.  For assignments, this benefit is provided for each year in which you receive assignment-related  compensation and benefits.  For Permanent transferees, this benefit is for the year of transfer and following year (if required). The  allowance for the tax consultation and tax filing fees related to your relocation depends on the home  and host/hiring country. If you prefer to use your own tax provider, you will be eligible for  reimbursement through the relocation provider for tax service fees, up to the allowance cap, upon  submitting receipt for payment.  A tax “menu” will be provided to you outlining the specific benefits authorized.   • It is your responsibility to work with the designated accounting firm so that you are aware of all  applicable tax implications as a result of your relocation. You are responsible for submitting any  required tax filings and any associated payments.  • The tax consultation benefit is only provided for tax services related to you and your relocation  between the home country and the host country. Tax advice is for the employee only and  spouses are not covered under this benefit    • The designated accounting firm will be paid on your behalf up to the maximum benefit  authorized depending on your home and host locations   • Any tax advisor services that are in excess of the allowance will be your responsibility   • This benefit will be provided for each year in which you receive assignment-related  compensation. It is not an on-going benefit for permanent transfers  ACTION REQUIRED: If you require tax services, you must sign and return the tax menu in  order for services to commence.    

 

          Long-Term Assignment  25    Tax Gross-up Benefit  If you are taxed on relocation benefits in the home or hiring country, the Company may offset the  additional tax burden on those items deemed imputed income in accordance with governing tax laws.  The Company will provide this benefit to you in the year immediately following the assignment year  and once tax returns have been filed and completed. This benefit payment is grossed up for taxes.     ACTION REQUIRED: If you require tax gross-up, you must sign and return the tax menu in  order for gross-up services to commence.    Tax Equalization Program  The Company tax-equalization program is designed to ensure that the Company meets its legal and  personal-income/social-tax commitments to the governments of the locations where the Company  does business.  The Company program also aims to neutralize the effect of personal income/social  taxes (at the home and host locations) from the conduct of business. By equalizing employees, the  Company assumes some of the risk associated with changes in location or the timing of assignments.  Please refer to the Tax Equalization benefit guidelines, which will be provided separately, for details.      ACTION REQUIRED: If you require tax equalization, you must sign and return on the tax  menu in order for tax equalization services to commence.      IRS Code Section 409A Compliance  Although the Company does not guarantee any particular tax treatment relating to the benefits  provided under these Relocation Benefits, it is intended that such payments and benefits be exempt  from, or comply with, U.S. Tax Code Section 409A. All taxable expenses or other reimbursements under  these benefits shall be payable in accordance with the Company's policies in effect from time to time,  but in any event, shall be made on or prior to the last day of the taxable year following the taxable year  in which such expenses were incurred by or on behalf of, and no such reimbursement or expenses  eligible for reimbursement in any taxable year shall in any way affect the expenses eligible for  reimbursement in any other taxable year. The right to such expenses and reimbursements shall not be  subject to liquidation or exchange for another benefit, payment, or reimbursement.     

 

          Long-Term Assignment  26  Assignment Extension, Repatriation Benefits, and Localization   Assignment Extension  The business may need to extend your assignment. Depending on the length of your assignment and  the expected extension, some benefits may change. Your relocation counselor will coordinate  appropriate benefits to accommodate an extension.  Repatriating to the Home Location  If you are returning from an assignment to a Company site as an active employee, you may receive the  following assistance, in accordance with your expatriation benefits:   • Final Trip:   o See TRAVEL section above  • Departure Services:   o Host Destination Service Provider – one day service to assist with closing lease and  utilities and general shut-down of rental property  • Household Goods Shipment:   o Air Shipment:  same benefit upon expatriation  o Surface shipment: If you had household goods shipment at the start of your  assignment: same benefit upon expatriation  • Temporary Living:   o Pre-departure or post arrival temporary living expenses at the home or host location for  up to 30 days in authorized corporate housing   • Temporary Transportation: Please see your relocation counselor to assist you with  coordination of these benefits, if applicable.  • Repatriation MEA: If you have been on assignment longer than two years, you may receive an  MEA of up to two-weeks salary not to exceed USD $10,000 (or home-country currency  equivalent at current exchange rates). The repatriation MEA is subject to applicable  withholdings, not tax protected, not eligible for tax gross-up and is paid net of any wage or  income taxes. This payment is delivered via payroll upon the start of the assignment  repatriation. If you are being relocated to another location by the Company, and the relocation  package includes an MEA, you may receive either the repatriation MEA or the relocation MEA,  not both.  NOTE: The Company will not pay you a cash settlement in lieu of repatriation benefits.    

 

          Long-Term Assignment  27  Localization  The Company may establish and implement practices for localizing employees on assignment.  Localization means you are hired permanently into the host location. Localization adjusts your  compensation package so that it resembles the compensation of a local citizen or legal permanent  resident at the host location. The Company may adjust compensation such as base salary; premiums  and allowances; health and welfare benefit plans; savings and pension schemes; and other benefits  such as holidays, vacation schedules, and employee programs. Most importantly, under localization,  assignment benefits cease.      

 

          Long-Term Assignment  28  Flexible Benefits  The following benefits are flexible options and available depending on the circumstances and  business case. Please see your relocation counselor for details on your specific benefits.      At the start of your assignment your Letter of Understanding outlines amounts and delivery of flexible  benefits, if applicable.     Pre-Acceptance Trip  Prior to accepting an offer of employment, the Company may provide you and your spouse/partner  (no children, dependents, or other relatives) one trip, not to exceed 7 days including travel time, to the  potential hiring location to tour the area, view housing options, and meet with local school officials (if  necessary).    Home-Finding Trip  Prior to relocating, the Company may provide you and your authorized dependents one trip, not to  exceed 7 days including travel time, prior to moving to secure a residence. Expenses for extended  dependents or other third parties (in-laws, parents, siblings, uncles or aunts, nanny, etc.) are not  eligible for reimbursement and you may not substitute an extended family member or other third  party in lieu of children, spouse or partner. Any expenses associated with extended, non-authorized  dependents will not be reimbursed.  The Company may reimburse Pre-Acceptance and/or Home-Finding trip expenses including:  • Airfare per Travel Policy in effect at the time. Class of travel for your spouse/partner is based on  the class of travel for which you are eligible and in line with Travel Policy in effect at that time  • Hotel room rates per Travel Policy will be reimbursed to eligible trip participants  • Taxi/rental car will be reimbursed to eligible trip participants  • Actual meal expenses will be reimbursed after submission of receipts per Travel Policy   • For Home-Finding travel: Actual meal expenses will be reimbursed after submission of receipts  per Travel Policy; children under 18 are reimbursed up to 50% of the allowable daily amounts   • Childcare costs may be reimbursable during the Pre-Acceptance and the Home-Finding trip if  you have children remaining at home. This is payable only in the event that qualified providers  are used and is not payable to dependents.  

 

          Long-Term Assignment  29  The Company may provide an Accompanied Program using a preferred Destination Service provider to  assist in locating suitable housing or school orientation during either trip.  You will work with the relocation or school specialist in advance to arrange school visits.   If a Pre-Acceptance or Home-Finding Trip is not taken, you will be provided with Destination, Home- Finding, and/or School Search Services upon arrival at your destination.  Approval of Pre-Acceptance or Home-Finding trips is determined solely at the discretion of the  Company based on needs and circumstances.   If a Pre-Acceptance trip has been taken, the Home-Finding Trip may be modified or waived by the  Company.   NOTE: If you are going on Assignment or Local Plus, and the Company has determined your housing  differential or allowance, the Company will notify you and the Relocation vendor of your authorized  housing differential or allowance in advance of your trip. You will be shown properties only within your  authorized budget.   Lease Breakage  If you are a renter, it is your responsibility to provide the landlord with the proper and required  notification to terminate the lease per the lease agreement. Lease breakage costs may be reimbursed  only if you are not able to provide the required advance notification. If a lease termination penalty is  incurred, you may be reimbursed up to a maximum of three (3) months of reasonable and actual rent.  A copy of the original lease and proof of payment is required for reimbursement.    Loss on Sale of Vehicle  Loss on the sale of vehicle(s) owned by you is provided for up to two (2) vehicles and capped at USD  $2,500/one (1) car and USD $5,000/ two (2) cars (or home-country currency equivalent at current  exchange rates). You may be reimbursed for the difference between the documented appraised value  and the actual sale amount not to exceed the maximum amounts noted.  Generally, automobiles are not transported to the hiring country. However, the shipment of an  employee’s car may be provided if you are permanently relocating within country or intra-regionally.    Cultural Training  The Company may coordinate or reimburse for the cost of a two-day cultural training program.  Training may be provided in the home location prior to departure or at the host/hiring location upon  

 

          Long-Term Assignment  30  arrival. Training is designed for adults and services are based on a needs assessment. Please see your  counselor for eligibility and details.  Language Training  The Company may coordinate or reimburse the cost of language training. Training may be provided in  the home location prior to departure or at the host/hiring location upon arrival. Training is designed  for adults and services are based on a needs assessment. Please see your counselor for eligibility and  details.     Spouse or Partner Career Counseling  The Company may coordinate or reimburse for the cost of counseling or outplacement services for  working spouses/partners during the initial year of the transfer using preferred vendors.  Spouse/partner transition assistance will help the accompanying spouse/partner acclimate to the  host/hiring country/area. Services are based on a needs assessment, the host/hiring country visa  requirements, and the spouse/partner’s objectives. Support can be provided for job search, pursuing  education, training, volunteer opportunities or other career development pursuits. Please see your  counselor for eligibility and details.    School Search for Accompanying Dependents  Assistance in finding the proper school for your accompanying eligible dependent children may  be authorized. Services are based on a needs assessment. Please see your counselor for  eligibility and details.       Dependent Education  You may be eligible for private education tuition differential for dependent children in elementary  through secondary school (excludes preschool and post-high school such as college, university, or trade  school) who will live with you in a foreign location.    The allowance is based on quality, availability, and the need to place children in private education in  the host country. In some instances, private education may not be necessary and therefore not be  covered.    This benefit is to cover the difference between home country and host country expenses for:  • Tuition  • Registration and administration fees  • Books    

 

          Long-Term Assignment  31  If your child attended public school in the home country but private tuition is necessary in the host  country, the tuition allowance is based on the full tuition cost. If your child attended private school in  the home country, the education allowance is calculated as the difference between the home country  expense and the host country expense. If eligible, you will be reimbursed for the difference between  home and host or the expenses incurred during the normal school year curriculum at one educational  institution per child.     The following miscellaneous items are not covered and not eligible for reimbursement:  • The cost of special programs, field trips, scouting, and recreational or extracurricular activities  • The cost of lunches, yearbooks, stationery, school supplies, and uniforms  • The cost of participating in sports, or the cost of sports equipment supplies or uniforms  • The cost of transportation to and from school   • Preschool, child daycare, or nursery costs   • Room and board  • Tuition for post high school education such as college, university, or trade school    ACTION REQUIRED: To receive reimbursement, you must submit home invoice(s) to your  relocation counselor itemizing the expenses incurred at home to reimburse you for the  difference in cost in the host location.  You must submit invoice(s) to your relocation          counselor itemizing the expenses incurred. The relocation vendor will reimburse you.       

 

          Long-Term Assignment  32  Resignation & Termination  If you are under an Employment Agreement, please refer to your agreement for terms of Resignation  and Termination.    Voluntary Resignation Personal Hardship  If you resign from the Company due to a personal hardship, the Company may repatriate you and  eligible dependents to your home country. Any Company-sponsored visas will be revoked.   Personal hardships may include, but are not limited to, divorce, a death in the family, a serious illness  or a condition that requires treatment in the home country or a situation that renders you unable to  continue employment. You must notify the Company of your request to repatriate and provide  sufficient information for the Company to determine whether a personal hardship exists. If approved,  you will have up to six (6) months from your termination date to use these benefits, subject to any visa  requirements.  Repatriation under personal hardship will be evaluated on a case by case basis and may include tax  services, if necessary, until the Company deems all required tax compliance, equalization or  reconciliations are satisfied.  Under these circumstances, the Repayment Agreement may be waived.      Voluntary Resignation  If you voluntarily resign while on assignment, you will forfeit all repatriation benefits. Any Company- sponsored visas will be revoked.  Under no circumstance will repatriation benefits be provided in the event of a voluntary termination  to accept a new position outside the Company.  Voluntary resignation also may violate the Repayment Agreement and subject you to reimburse the  Company for some of the costs incurred by the Company in your assignment (MEA, relocation  expenses, and travel expenses). Refer to your Repayment Agreement.    Involuntary Not for Cause Termination  If you are terminated due to a job redundancy, reduction in force, job elimination, or for any other  reason except “For Cause,” any Company-sponsored visas will be revoked and you will be repatriated  to your home location. Please refer to your Repatriation benefits for a list of your entitlements.  

 

          Long-Term Assignment  33  Repatriation benefits may include:  • Lease breakage in the host location up to the Company-authorized housing differential   • Tax services, if necessary, until the Company deems all required tax compliance or tax  equalization is satisfied  • If the assignment was intended to be longer than two years, and you are terminated  involuntarily before having been on assignment for two years, you may receive a Miscellaneous  Expense Allowance.  ACTION REQUIRED: You have four (4) weeks to notify the Company of your intent to use  repatriation benefits and you will have up to three (3) months from your termination date to  use this benefit, subject to visa requirements.   Any severance benefits will be in accordance with the home country Company policy that is in effect at  that time.  Termination for Cause  If you are terminated for Cause during your assignment, as defined by Company policy, you are not  eligible for repatriation benefits except as may be required by law. Any Company-sponsored visas will  be revoked. Tax preparation services may continue to be required until the Company’s tax provider  deems all required tax compliance and/or tax equalization obligations are satisfied. This may require  you to remit payment for costs incurred for your relocation. “For Cause” shall mean the commission of  any of the following acts in Company’s sole determination:  • the conviction of, or nolo contendere or guilty plea to, a felony (whether any right to appeal has  been or may be exercised)  • conduct constituting embezzlement, material misappropriation or fraud, whether or not related  to employee’s employment with the Company  • conduct constituting a financial crime, material act of dishonesty, or conduct in violation of  Company’s Code of Business Conduct and Ethics  • improper conduct substantially prejudicial to the Company’s business or reputation  • willful unauthorized disclosure or use of Company confidential information  • material improper destruction of Company property  • willful misconduct in connection with the performance of your duties   • conduct inconsistent with the general policies and practices of the Company    

 

          Long-Term Assignment  34  Definitions   Accompanied – The employee is accompanied if the business has authorized an eligible dependent to  travel with the employee at the Company’s expense to the host location.   Base Salary – The regular compensation, determined by the business, that the employee receives as part  of the regular salary payment to do the job required within the hours agreed excluding shift, overtime,  bonuses, allowances, premiums, and benefits.   Counselor – Relocation counselor designated to assist the employee with relocation benefits.  Designated Accounting Firm (DAF) – The firm the Company selects to provide the employee with tax  services while on assignment.   Designated Cost-of-Living Data Firm (DCF) – The firm the Company selects to provide cost-of-living data,  including goods and services, transportation, and housing allowances.   Designated Relocation Firm (DRF) – The firm the Company selects to provide the employee with  relocation and destination services.  Eligible Dependents – for purposes of accompanying the employee on an assignment or relocation,  eligible dependents include the:  • current spouse (including a common-law spouse according to host country law) or domestic  partner;   • any child age 18 or under who is in the legal custody or the custody of the accompanying spouse  or domestic partner and who depends upon the employee for financial support;   • any unmarried son or daughter through age 25 who is a registered full-time student working  toward a degree.   Emergency Medical Services Firm – The firm the Company selects to provide the employee and the  authorized accompanying Eligible Dependents with medical assistance, including referrals, hospital  admittance assistance, and evacuation when medically necessary. The employee qualifies for such  services when the employee is on assignment or international business travel.   Global Mobility – The corporate organization that administers international assignments and  relocations.   Global Mobility International Assignment Request on HR Desktop – The system the business uses to  initiate the international assignment and to establish the compensation and relocation package for such  assignment.   Gross-up A mathematical calculation to determine the gross salary from the net salary (before income  tax and social contributions).   Home Location, Host Location, and Hiring Location – The home location is the point of origin from which  we hire the employee and from which the employee transfers. The host location is any location in any  other country where the employee works on a temporary assignment. The hiring location is the country  where the permanent transferee or a new hire is being relocated at the start of employment.  

 

          Long-Term Assignment  35  Household goods – Household items, including furniture and personal effects that are sent by sea, air,  and/or ground to and from the host location.  Housing benefit/allowance/differential –  Financial assistance related to the provision of  accommodations in the host country for the assignee and accompanying family. This allowance may or  may not be expressed as the total cost of foreign housing, or alternatively as the foreign housing cost  net of a home country housing norm.   Housing offset/norm/notional expense/contribution – An approximation of typical home country  housing costs that would normally be borne by employees of the same base salary and family size in  the home location.  Hypothetical/tax norm – Under the process of tax equalization, the assignee’s share of his or her  worldwide tax burden. This is normally determined by estimating the amount of taxes that the employee  would have paid had he remained in the home country.  Immediate Family – For purposes of emergency leave, the immediate family includes:   • parents, including step parents or an individual who stood in place of a parent to the employee  when the employee was a child;   • current spouse (including a common-law spouse according to host country law) or domestic  partner;   • children, step children, and their current spouses;   • siblings, step siblings, half siblings, and their current spouses;   • grandparents, step grandparents, grandchildren, and step grandchildren;   • current spouse’s or domestic partner’s parents (as defined above), grandparents, step  grandparents, children, step children, grandchildren, and step grandchildren;   • current spouse’s or domestic partner’s siblings, step siblings, half siblings and their current  spouses.   Incidental Expenses – Laundry; dry cleaning; and fees and tips given to porters, baggage carriers,  bellhops, and hotel maids.   Letter of Understanding – An agreement letter signed by the employee acknowledging the terms and  conditions of the relocation. The letter is prepared by Global Mobility and outlines the authorized  benefits, allowances, and terms and conditions of the assignment.   Localization/localizing –  The transitioning of an assignee to an employment status/ package in the host  country equivalent to that of host country nationals. The length of transition may vary.  Partner – Meets a) the requirements of a domestic partner in the home location for purposes of  establishing benefit-related entitlements under the Company’s compensation and benefit guidelines,  and b) the legal requirements of a domestic partner in the host location for purposes of immigration as  an accompanying partner.  Per Diem –  A cash payment to an employee to cover certain temporary living expenses, usually meals,  hotel, and incidental expenses, expressed as a daily rate.  

 

          Long-Term Assignment  36  Point of Origin – The city and home country of primary residence in which the employee resides when  selected for the assignment, or the city and country determined by the business if the employee is  selected for the assignment while outside of the home country.   Reasonable – While a precise definition of "reasonable" is not possible, by applying sound business  judgment to various indicators–such as economy, business objectives, facts and circumstances,  necessity, and availability of alternatives–an opinion can be formed as to the action or cost a prudent  person could have reasonably been expected to take or incur under similar circumstances.  Relocation Repayment Agreement – An agreement letter between Company and the employee  whereby the employee acknowledges and agrees to the circumstances under which the employee is  responsible for repayment of the relocation.  Tax equalization/equalize – A compensation methodology for calculating the assignee’s share of his or  her worldwide tax burden by attempting to ensure that the employee is financially “no better or worse  off” than he or she would have been had the assignment not taken place.  Unaccompanied – The employee is unaccompanied if the employee does not have eligible dependents  or if an eligible dependent authorized to travel with the employee at the Company’s expense to the host  location does not accompany the employee.                                          Questions contact Global_Mobility@Discovery.com  

 

          Long-Term Assignment  37  APPENDIX A  Cost of Living  Depending on the home and host locations, duration of stay and tax efficiency, you may receive a Per  Diem (a “daily” allowance) or a Cost of Living Allowance (COLA). These allowances are in place of using  the corporate card (for Travel and Entertainment and filing expense reports for the duration of your  assignment) as you will be placed in accommodations with kitchen and laundry facilities.    In estimating the allowances, the “home” location is based on your office location before your  assignment and the “host” location is based on your office location where you work during your  assignment. If you are not assigned to work in an office, the location is based on the office closest to  where you were working.    A Per Diem is based solely on the host work location and is usually the best option for short-term  assignments.     A COLA is based on the difference between your home and your host location, your salary, and your  family size. It is most often used for long-term assignments where you are in longer-term  accommodations.     Per Diem is:  • Based on 30% of the Company’s Travel & Entertainment Policy for duration of stay and  destination, based on the host work location and without reference to base salary,  family size or home location  • For the everyday groceries and incidentals, to be used at your discretion, for the  duration of your assignment (not a full allowance)  • Delivered for each day you are in-country (7 days per week)  • Expressed in the host currency and calculated/delivered in your home currency     COLA is:  • A differential based on the cost of goods and services between the home and host  locations  • Based on base salary, family size (including dependents) and home and host locations   • Intended to pay for the difference in cost of clothes, food, utilities, meals out, and  electrical goods and transportation  

 

          Long-Term Assignment  38  • Not delivered if the cost of goods and services in the host location is less than in your  home location (since you will not be negatively impacted).     How Payments are Delivered  Your allowance will normally be paid through home payroll unless specified otherwise. The allowance  is grossed up at the time of payment, subject to tax. You receive a net spendable allowance (no tax  impact to you). If you are tax equalized, the allowance is equalized. In other words, any income tax that  arises on these allowances is borne by the Company.     Allowance Updates  Allowances are impacted by changes in foreign exchange rates and the differential between goods and  services in the home/host locations.   Rate of Exchange Updates  An update to the Rate of Exchange (ROE) occurs quarterly, based on the Company Treasury  average over the previous three months. The ROE is monitored weekly. If, in any week, the ROE  fluctuates more than 10% since your last update per the Monday issue of the Wall Street  Journal, and is confirmed with a third-party provider, the Company will update your allowance  off-cycle to accommodate the fluctuation.    Goods and Services Differential Updates  The goods and services differential is surveyed by a third-party provider and updated twice a  year in May and November.     After the initial setup at the start of your assignment, the COLA is updated on a quarterly basis using  the most recently available surveys and ROE average described above.     The Company updates the COLA in March following merit increases. If the allowance is delivered in a  currency other than your home currency through a relocation vendor, the ROE is updated quarterly  using the Company Treasury average ROE for the previous three months.     If your assignment home/host location is subject to a volatile economy, we will discuss ROE and Goods  and Services update schedules prior to the start of the assignment.       

 

          Long-Term Assignment  39  APPENDIX B     Housing   The housing allowance provides allowances or reimbursements for housing costs that are in excess of  what the employee would have incurred at home.  The employee still contributes to their housing  costs as if they stayed at home (their "norm") and the Company pays for any additional costs in the  assignment location (the “differential”).    • The housing norm accounts for you not having certain residential expenses in your home  location while you are on assignment.   • A housing differential accounts for you having additional residential expenses in your host  location while you are on assignment.    In estimating the allowances, the “home” location is based on the office location closest to where you  work before your assignment.  The “host” location is based on the office location closest to where you  work during your assignment.  Housing allowances:   For renters in the home location:  • If you are a renter in the home location, the housing allowance is based on the assumption that  you will terminate your lease in the home location so as not to incur duplicate housing expenses  while on assignment.   • The Company provides a housing allowance based on the difference between of the cost of  housing in the home and the host location.  For homeowners in the home location:  The Company provides a housing allowance based on the difference between of the cost of  housing in the home and the host location.  • If you are a homeowner in the home location, the housing allowance varies based on whether  you choose to rent out your home during your assignment.  • If you rent out your home location property, thereby not having duplicate housing obligations,  the housing allowance is based on the difference between of the cost of housing in the home  and the host location.  • If you do not rent out your home location property, the housing allowance is based only on the  cost of housing in the host location. The Company also provides a Home Utilities Offset  Allowance to accommodate maintaining utilities in the vacant residence in the home location.  

 

          Long-Term Assignment  40  For renters and homeowners in the home location:  • If you terminate your lease or rent out your home location property while on assignment and  the cost of housing is less in the host location than in your home location, it is possible that the  “norm” applied will be in excess of the housing allowance. In this case, you will not receive a  housing allowance.   The allowance calculation:  • The type and amount of a host housing allowance is usually obtained from third party  vendors, local market information, or from internal information.  • Allowances are based on home and host location, family size, and level (band) within the  Company.  • Host housing is communicated in the host location currency as the rent is typically fixed in  the host location currency.   • Home housing is communicated in the home location currency as determined by analyzing  the average costs of rent or mortgage, utilities, insurance, and property taxes in your home  location; it is not based on actual home rental fees or on home mortgage costs, or  estimated market value for your home.    Employee Options  We will notify you and your relocation counselor of your differential or housing allowance prior to  home finding in the host location. In this way, you can manage your housing budget, and the relocation  counselor can arrange for you to see properties within your budget.   • Please let your relocation counselor know if you are interested in properties that exceed  your allowance. The counselor will work with you to find housing and arrange for you to  make the payments for the excess housing cost.  • If your allowance exceeds your rent, you may submit utilities charges to your relocation  counselor for reimbursement, up to the total allowance amount  o The total for the rent and the utilities may not exceed your allowance.   o Although utilities are included in the underlying calculation of the COLA, your COLA  will not be affected if you choose this option.      How Payments are Delivered and Updates  Your assignment-related allowances will normally be paid through home payroll, or paid on your behalf  directly to your landlord, unless specified otherwise. Your contribution or “norm” is deducted from  your wages via home payroll.     

 

          Long-Term Assignment  41  Any allowance paid to you is grossed up at the time of payment, if necessary. You receive a net  spendable allowance (no tax impact to you). If you are tax equalized, the allowance is equalized. In  other words, any income taxes that arise on these allowances are borne by the Company.      If housing is paid on your behalf and the differential allowance does not cover the full cost of your rent  payment, the balance will be deducted from your other compensation.     Your housing allowance is reviewed annually to account for inflation and cost of living update.     Types of housing  Depending on the host location and the duration of your assignment, you may be in Corporate  Housing (a serviced apartment in markets in which the private rental market is limited) or a longer  term Leased Accommodations.     Corporate Housing is generally a furnished, serviced apartment that allows you to live without  the burdens of paying utilities, arranging for cleaning, or having maintenance responsibilities.  It  is usually arranged by your counselor (with your input as to location and other amenities) and  the cost is usually paid for directly by the Company. Corporate housing is most commonly used  for assignments less than one year. Corporate housing offers fully-furnished apartments  including linens, utilities, internet access, television, one parking space in some locations, and  telephone service with the exception of long-distance personal phone calls. Personal long- distance telephone charges, meals, and other incidentals are at your expense.  These costs are  calculated in your Per Diem or COLA.  If you are in Corporate Housing for any portion of your  stay, such as upon arrival or departure, please refer to the section on Temporary Living for an  explanation of this temporary benefit.     Leased Accommodations  For many assignments longer than one year, you will be placed in an independent furnished or  unfurnished apartment or house. This is referred to as a “leased” or “long-term let” apartment  or house. Depending on the duration of your lease and home and host factors, the lease may be  in your name, or may be entered into by the Company.      Your allowance will start when you move into your long-term leased accommodations.    For leased accommodations, you may be responsible for furnishing the house or apartment,  arranging and paying for utilities, and keeping the residence cleaned and maintained. The  Company will assist with shipping household goods. The Company includes estimated utility  expenses in the COLA.   

 

          Long-Term Assignment  42    If you incur host taxes on the leased accommodation, your counselor can arrange  reimbursement to you upon receipt of proof of payment.        Information for Home Owners   If you are a homeowner, please contact your international relocation counselor. The Company strongly  discourages and does not support the purchase of housing at the host location during an international  assignment. Purchasing housing in the host country generally restricts mobility and could result in  substantial financial loss should you be unable to dispose of the property at a realistic sales price upon  repatriation. Additionally, there may be a significant tax consequence associated with host country  home ownership in many locations.    All home ownership costs related to such purchase, sale, or operation of an owned residence in the  host or hiring country will be your responsibility. If you decide to purchase a home, the Company will  not recognize any responsibility for losses on housing purchased at the host/hiring location, whether  those losses are a result of market conditions, exchange rate fluctuations, or any other causes. The  Company will not reimburse closing costs of either purchase or sale. In addition, should the purchase  of housing increase your tax liability in the assignment location, you will be responsible for the  increased cost.     If you purchase a home in the host/hiring location, all housing and utilities support provided by the  Company will cease.Document

Executive Benefits Summary

Executive Long-Term Care Insurance – The Discovery Communications, LLC., Group Long-Term Care Insurance is insured by The Prudential Insurance Company of America. Discovery pays the policy premiums for certain eligible executives. The employer-paid executive long-term care plan includes coverage features such as an Institutional Daily Benefit of up to $150. 
Executive Long-Term Disability Insurance – As a supplement to group long-term disability coverage, The Discovery Communications Executive Long-Term Disability offering provides eligible employees the opportunity  to obtain coverage under a supplemental individual disability income insurance policy, insured by MassMutual Life Insurance Company. Discovery pays the policy premiums for certain eligible U.S. executives. Coverage features include up to a $10,000 monthly benefit on a guaranteed standard issue basis with no medical underwriting.
Group Variable Universal Life (GVUL) Insurance –  The GVUL is a supplemental life insurance offering insured by  Metropolitan Life Insurance Company. Eligible U.S. participants have the option to elect supplemental life insurance coverage in multiples of up to 5 times eligible annual earnings.

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