Common use of TREATMENT OF FRINGE BENEFITS Clause in Contracts

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days off. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rate. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.

TREATMENT OF FRINGE BENEFITS. This organization uses a TREATMENT OF FRINGE BENEFITS: The fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION, RETIREMENT PLANSDENTAL BENEFITS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVEDISABILITY BENEFITS, EMPLOYEE TUITION REMISSIONSUPPORT PROGRAMS, FICA TAX, INCENTIVE AWARD PROGRAMS, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offMEDICAL BENEFITS, RETIREE HEALTH BENEFITS, RETIREMENT BENEFITS, SENIOR MANAGEMENT SUPPLEMENT, UNEMPLOYMENT INSURANCE, VISION BENEFITS, WORKERS’ COMPENSATION. Vacation, holiday, sick leave pay and & other paid absences are included in salaries and & wages and are claimed on grants, contracts and other agreements as part of the normal cost costs for salaries and & wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus ratemade. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS RATE: The off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off-campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites, either the on-campus or off-campus rate generally should be applied, consistent with where the majority of $5,000 the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES: The use of both on-campus and off-campus rates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more per unitof the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES: These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. PRIMATE CENTER RATES: The California National Primate Research Center (CNPRC) Non-Core Federal rate (57.8%) is applied only to the direct research costs of Federally sponsored awards excluding the National Center for Research Resources (NCRR) Core Grant. All recoveries from application of this rate represent University F&A expenditures allocated to the CNPRC (25.2%) and CNPRC-specific F&A expenditures (32.6%). Additionally, the university has developed a Non-Federal CNPRC rate (90.1%) which is applied only to non-Federal research expenditures. The Non-Core Federal and Non-Federal rates relating are considered additive to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for Core Grant rate. The three year extension of the periods identified indirect cost rate was granted in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyaccordance with 2 CFR 200.414(g). NEXT PROPOSAL DUE DATE Your An F&A Costs Rates proposal based on actual costs for fiscal year ending 06/30/27, will be due no later than 12/31/27. A fringe benefit rate proposal based on actual costs for the fiscal year ending 06/30/246/30/23, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/2023.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 10/01/2018, the fringe benefit rate which benefits (other than Student Tuition Remission) is applied to salaries and wages for both budgeting and charging purposes for Federal projectscharged using the rate(s) listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 10/01/2018, the following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION; MEDICAL, RETIREMENT PLANS, HEALTH AND DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages is charged direct to Federal projects. Prior to 10/01/2018, the fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. The following fringe benefits are treated as direct costs: FICA, WORKERS COMPENSATION, SABBATICAL LEAVEHEALTH PLAN CONTRIBUTION, INCENTIVE AWARD PROGRAM, DISABILITY/LIFE/UNEMPLOYMENT/DENTAL INSURANCE, EMPLOYEE TUITION REMISSION, LIFE INSURANCESUPPORT PROGRAM, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offRETIREMENT SYSTEM CONTRIBUTION. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateabsences. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. DEFINITION OF OFF-CAMPUS RATE The rates relating off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the Information Sciences Institute (ISI) project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off-campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and Centers off-campus sites, either the on-campus or off-campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for Creative Technologies (CCT) are effective for a given project may be justified if both of the periods respective rates can clearly be identified in with a significant portion of salaries and wages of the negotiation agreement provided that project. For purposes of this provision, significant is defined as approximately 25% or more of the ISI total costs and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual a project's total salary and wage costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25exceed $250,000.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 10/01/2018, the fringe benefit rate which benefits (other than Student Tuition Remission) is applied to salaries and wages for both budgeting and charging purposes for Federal projectscharged using the rate(s) listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 10/01/2018, the following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION; MEDICAL, RETIREMENT PLANS, HEALTH AND DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages is charged direct to Federal projects. Prior to 10/01/2018, the fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. The following fringe benefits are treated as direct costs: FICA, WORKERS COMPENSATION, SABBATICAL LEAVEHEALTH PLAN CONTRIBUTION, INCENTIVE AWARD PROGRAM, DISABILITY/LIFE/UNEMPLOYMENT/DENTAL INSURANCE, EMPLOYEE TUITION REMISSION, LIFE INSURANCESUPPORT PROGRAM, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offRETIREMENT SYSTEM CONTRIBUTION. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion absences. ORGANIZATION: University of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCalifornia (UCLA) Los Angeles Campus AGREEMENT DATE: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rate. 03/28/2023 DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. DEFINITION OF OFF–CAMPUS RATE The rates relating off–campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the Information Sciences Institute (ISI) project, then the off–campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON–CAMPUS OR ENTIRELY OFF–CAMPUS: Projects conducted entirely on–campus or entirely off–campus will be applied the on–campus or off– campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF–CAMPUS AND PARTIALLY ON–CAMPUS: If the project involves work at both on–campus and Centers off–campus sites, either the on–campus or off– campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON–CAMPUS AND OFF–CAMPUS RATES The use of both on–campus and off–campus rates for Creative Technologies (CCT) are effective for a given project may be justified if both of the periods respective rates can clearly be identified in with a significant portion of salaries and wages of the negotiation agreement provided that project. For purposes of this provision, significant is defined as approximately 25% or more of the ISI total costs and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual a project's total salary and wage costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25exceed $250,000.

TREATMENT OF FRINGE BENEFITS. This organization uses a TREATMENT OF FRINGE BENEFITS: The fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION, RETIREMENT PLANSDENTAL BENEFITS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVEDISABILITY BENEFITS, EMPLOYEE TUITION REMISSIONSUPPORT PROGRAMS, FICA TAX, INCENTIVE AWARD PROGRAMS, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offMEDICAL BENEFITS, RETIREE HEALTH BENEFITS, RETIREMENT BENEFITS, SENIOR MANAGEMENT SUPPLEMENT, UNEMPLOYMENT INSURANCE, VISION BENEFITS, WORKERS’ COMPENSATION. Vacation, holiday, sick leave pay and & other paid absences are included in salaries and & wages and are claimed on grants, contracts and other agreements as part of the normal cost costs for salaries and & wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus ratemade. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS RATE: The off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on- campus or off-campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites, either the on- campus or off-campus rate generally should be applied, consistent with where the majority of $5,000 the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. DocuSign Envelope ID: 13BD91DE-FDB8-4FF4-9B2C-98EDD07A0D4E USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES: The use of both on-campus and off -campus rates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more per unitof the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES: These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. PRIMATE CENTER RATES: The California National Primate Research Center (CNPRC) Non-Core Federal rate (57.8%) is applied only to the direct research costs of Federally sponsored awards excluding the National Center for Research Resources (NCRR) Core Grant. All recoveries from application of this rate represent University F&A expenditures allocated to the CNPRC (25.2%) and CNPRC-specific F&A expenditures (32.6%). Additionally, the university has developed a Non-Federal CNPRC rate (90.1%) which is applied only to non-Federal research expenditures. The Non-Core Federal and Non-Federal rates relating are considered additive to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyCore Grant rate. NEXT PROPOSAL DUE DATE Your An F&A Costs Rates proposal based on actual costs for fiscal year ending 06/30/24, will be due no later than 12/31/24. A fringe benefit rate proposal based on actual costs for the fiscal year ending 06/30/246/30/20, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.currently under review. DocuSign Envelope ID: 13BD91DE-FDB8-4FF4-9B2C-98EDD07A0D4E

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost costs for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The CAMPUS DEFINITION An off-campus rate will apply for all activities: a) Performed is applicable to those projects conducted in facilities not owned or operated by the institution University, which include charges for facility rental as a direct expenditure, and where these facility costs for which more than 50% of the project salaries and wages are not included for effort conducted in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus raterental facility. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit5,000. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) following fringe benefits are effective for the periods identified included in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchangedfringe benefit rate(s): FICA, WORKERS COMPENSATION, HEALTH/DENTAL/LIFE INSURANCE, UNEMPLOYMENT INSURANCE, DISABILITY INSURANCE, ACCIDENTAL DEATH, RETIREMENT PLANS (STATE RETIREMENT PROGRAMS AND TIAA/CREF), FLEXIBLE SPENDING PLAN, RETIREE ACCUMULATIVE SICK LEAVE, AND EMPLOYEE TUITION REMISSION, EMPLOYEE WELLNESS, SABBATICAL PAYMENTS, EMPLOYEE ASSISTANCE, AND TERMINAL LEAVE. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your next indirect cost and fringe rate proposal benefits proposals based on actual costs for the fiscal year ending 06/30/24, is FYE 06/30/22 are due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/22.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts contracts, and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made made, except for paid absences that have been where vacation benefit leave is accrued and earned but not taken when an individual separates from unused at the university prior to the completion termination of the grant, contract or other agreementa project. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: CAMPUS DEFINITION AND APPLICATION The off-campus rate will apply for all activities: a) Performed is applicable to those projects that are conducted in facilities not owned owned, leased or operated by the institution University. If the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially onproject, then the off-campus rate must be used. A project is considered off- campus if more than 50% of its salaries and partially wages are incurred at an off- campus facility. If a project is determined to be off-campus: Actual costs will , it shall be apportioned between onconsidered wholly off-campus campus. Separate on and off-campus sites consistent with where the work is performed and each portion rates will bear the appropriate on-campus or off-campus ratenot be used for a single project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) following fringe benefits are effective for the periods identified included in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchangedfringe benefit rate(s): FICA, WORKERS COMPENSATION, UNEMPLOYMENT COMPENSATION, LIABILITY INSURANCE, HEALTH/ACCIDENT/LIFE/DISABILITY INSURANCE (HALD), DEPENDENT CARE ASSISTANCE, RETIREMENT, RETIREE SICK PAY, TERMINATION LEAVE AND QUALIFIED TUITION REDUCTION PROGRAM FOR EMPLOYEES. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your next indirect cost based on your fiscal year ending 06/30/19 is due by 07/31/20 and fringe rate benefits proposal based on actual costs for the your fiscal year ending 06/30/2406/30/20, is due to in our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/20.

TREATMENT OF FRINGE BENEFITS. This Prior to 01/01/2018, this organization uses a charged the actual cost of each fringe benefit rate which is applied direct to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits listed below were treated as direct costs prior to 01/01/2018. Effective 01/01/2018, the fringe benefits are charged using the rate(s) listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateabsences. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds $5,000. Prior to 01/01/2018, the following fringe benefits were treated as direct costs: FICA, WORKERS COMPENSATION, RETIREMENT SYSTEM, LIFE/HEALTH/DENTAL/VISION/DISABILITY, BENEFITS ADMINISTRATION, EMPLOYEE SUPPORT PROGRAMS, INCENTIVE AWARD PROGRAMS AND UNEMPLOYMENT INSURANCE. Effective 01/01/2018, the following fringe benefits are included in the fringe benefit rate(s): BENEFITS ADMINISTRATION, DENTAL, DISABILITY, LIFE, MEDICAL, UNEMPLOYMENT, VISION, AND WORKERS’ COMPENSATION INSURANCE, EMPLOYEE SUPPORT PROGRAMS, FICA AND MEDICARE TAX, INCENTIVE AWARD PROGRAMS, AND RETIREMENT BENEFITS. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES: DEFINITION OF OFF-CAMPUS RATE The off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or offcampus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of $5,000 the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more per unitof the total costs and a project's total salary and wage costs exceed $250,000. The OTHER SPECIAL RATES These rates relating apply only to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) facility or program to which they are effective for identified. If any additional special rates become necessary the periods identified in establishment of such rates should be coordinated through the cognizant negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyagency. NEXT PROPOSAL DUE DATE Your A fringe rate benefits proposal based on actual costs for the fiscal year ending 06/30/24, is 06/30/23 will be due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25no later than 12/31/23.

TREATMENT OF FRINGE BENEFITS. San Xxxx State University: This organization charges the actual costs of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit costs under project proposals. The following fringe benefits are treated as direct costs: FICA, SUI, WORKERS COMPENSATION, MEDICARE, LONG TERM DISABILITY, HEALTH/DENTAL/VISION/LIFE INSURANCE, RETIREMENT AND TUITION. San Xxxx State University Foundation: This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following Foundation full-time employees' fringe benefits are included in charged to Federal awards based on the "Regular Employee" rate. The regular Employee fringe benefit raterate includes the following costs: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENTSDI, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSIONMEDICAL/VISION/DENTAL INS., LIFE INS., LONG-TERM DISABILITY, UNEMPLOYMENT INS., MEDICARE, EAP, UNFUNDED VACATION, AND RETIREMENT. The Foundation Hourly & Part-time Employee fringe benefit rate includes the following costs: SOCIAL SECURITY, SDI, WORKERS COMPENSATION, UNEMPLOYMENT INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESMEDICARE. A separate The Foundation Student employees fringe benefit rate is also applied for includes the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offfollowing costs: WORKERS COMPENSATION, SDI, AND UNEMPLOYMENT INSURANCE. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wagesabsences. DEFINITION OF OFF-CAMPUS: The A project is considered off-campus rate will apply for all activities: a) Performed if the activity is conducted at locations other than in facilities not University or Foundation owned by the institution or operated facilities, and where these facility costs are not included in the F&A pools; or b) Where to which rent is directly allocated/charged allocated to the project(s), and indirect costs associated with physical plant and library are not considered applicable to the project. Projects conducted partially on-campus and partially If more than 50% of a project is performed off-campus: Actual costs will be apportioned between on-campus and site, the off-campus sites consistent with where site rate will apply to the work is performed and each portion will bear the appropriate on-campus or off-campus rateentire project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost costs of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement Rate Agreement updates the fringe benefits benefit rates only. NEXT PROPOSAL DUE DATE Your next indirect cost and fringe rate proposal benefit proposals based on actual costs for the fiscal year ending 06/30/24, is 6/30/23 are due to our office by 12/31/24, 12/31/23. ORGANIZATION: San Xxxx State University and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.Foundation AGREEMENT DATE: 05/05/2023

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 10/01/2018, the fringe benefit rate which benefits (other than Student Tuition Remission) is applied to salaries and wages for both budgeting and charging purposes for Federal projectscharged using the rate(s) listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 10/01/2018, the following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION; MEDICAL, RETIREMENT PLANS, HEALTH AND DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages is charged direct to Federal projects. Prior to 10/01/2018, the fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. The following fringe benefits are treated as direct costs: FICA, WORKERS COMPENSATION, SABBATICAL LEAVEHEALTH PLAN CONTRIBUTION, INCENTIVE AWARD PROGRAM, DISABILITY/LIFE/UNEMPLOYMENT/DENTAL INSURANCE, EMPLOYEE TUITION REMISSION, LIFE INSURANCESUPPORT PROGRAM, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offRETIREMENT SYSTEM CONTRIBUTION. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateabsences. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. DEFINITION OF OFF-CAMPUS RATE The rates relating off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the Information Sciences Institute (ISI) project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and Centers off-campus sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for Creative Technologies (CCT) are effective for a given project may be justified if both of the periods respective rates can clearly be identified in with a significant portion of salaries and wages of the negotiation agreement provided that project. For purposes of this provision, significant is defined as approximately 25% or more of the ISI total costs and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual a project's total salary and wage costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25exceed $250,000.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESrate(s) are listed below. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days off. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each components. Each portion will bear the appropriate on-campus or off-campus rate. DEFINITION TREATMENT OF EQUIPMENT PAID ABSENCES: Holiday, sick leave pay and other paid absences except for vacation pay are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost of salaries and wages. Separate claims for the costs of these paid absences are not made. Fringe benefits include: FICA, Unemployment & Workers' Compensation, Retirement, Health/Life/Dental/Disability Insurance, Tuition Remission, TIAA/CREF, Staff Development, Benefits Administration, Special Programs, Accrued Vacation and Continuing Professional Education. The Off-Campus indirect cost rate is not applicable to the direct costs of GCRC nursing and dietary personnel. The direct costs associated with these nursing and dietary personnel are considered patient care costs and the related indirect costs are reimbursed through the XXXXX XXXXXXX HOSPITAL'S patient care Rate Agreement. The rate agreement does not cover the Applied Physical LAB (APL) of the XXXXX XXXXXXX UNIVERSITY. Rates for APL are established separately. Equipment is defined as means an article of nonexpendable tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year year, and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe next Fringe Benefit rate proposal based on actual costs for the fiscal year ending 06/30/24June 30, 2024 is due to in our office by 12/31/24December 31, 2024. **This agreement updates the Fringe Benefits Rates section only. All other terms and your indirect cost rate proposal based on actual costs for conditions from the fiscal year ending 06/30/25 is due to our office by 12/31/25preceding agreement remain unchanged.**

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts contracts, and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made made, except for paid absences that have been where vacation benefit leave is accrued and earned but not taken when an individual separates from unused at the university prior to the completion termination of the grant, contract or other agreementa project. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: CAMPUS DEFINITION AND APPLICATION The off-campus rate will apply for all activities: a) Performed is applicable to those projects that are conducted in facilities not owned owned, leased or operated by the institution University. If the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially onproject, then the off-campus rate must be used. A project is considered off-campus if more than 50% of its salaries and partially wages are incurred at an off-campus facility. If a project is determined to be off-campus: Actual costs will , it shall be apportioned between onconsidered wholly off-campus campus. Separate on and off-campus sites consistent with where the work is performed and each portion rates will bear the appropriate on-campus or off-campus ratenot be used for a single project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) following fringe benefits are effective for the periods identified included in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchangedfringe benefit rate(s): FICA, WORKERS COMPENSATION, UNEMPLOYMENT COMPENSATION, LIABILITY INSURANCE, HEALTH/ACCIDENT/LIFE/DISABILITY INSURANCE (HALD), DEPENDENT CARE ASSISTANCE, RETIREMENT, RETIREE SICK PAY, TERMINATION LEAVE AND QUALIFIED TUITION REDUCTION PROGRAM FOR EMPLOYEES. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your indirect cost proposal based on your fiscal year ending 06/30/26 is due in our office by 12/31/26, and fringe benefit rate proposal based on actual costs for the fiscal year ending 06/30/24, 06/30/24 is due to in our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 09/01/2018, the fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESrate(s) are listed below. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days off. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus: Actual costs will be apportioned between on-campus and , the off-campus sites consistent with where rate will apply to the work entire project. *TREATMENT OF PAID ABSENCES: Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made. ARL uses an absence time pool to pay for vacation, holiday, sick leave, and other paid absences. This pool is performed funded by a monthly charge to ARL grants, contracts and each portion will bear other agreements based on the appropriate on-campus or off-campus ratehistorical experience of expense for absent time as a percent of salaries and wages. DEFINITION OF EQUIPMENT FRINGE BENEFITS: FICA, Unemployment Insurance, Retirement, Health Insurance, Worker's Compensation, Life Insurance, Unemployment Insurance, Termination Accrued Leave, Post Retirement Health Benefits *This Rate Agreement reflects new Fringe Benefits Rates only.* The next fringe benefit rate proposal, based on actual costs for the fiscal year ending 08/31/2022, is due in our office by 02/28/2023. The next indirect cost rate proposal, based on actual costs for the fiscal year ending 08/31/2021, is due in our office by 02/28/2022. Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255,000.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 06/01/2020, the fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits (other than Student Tuition Remission) are charged using the rates listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 06/01/2020, the following fringe benefits are included in the fringe benefit raterate(s): BENEFITS ADMINISTRATION; MEDICAL, DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages are charged direct to Federal projects. Prior to 06/01/2020, this organization charges the actual cost of each fringe benefit per employee direct to Federal projects for all employees whose salary and wages is charged direct to Federal projects. However, for the purpose of budgeting fringe benefit costs under project proposals, the organization uses an average fringe benefit rate which is applied to budgeted salaries and wages. The organization's fringe benefits are: SOCIAL SECURITYOASDI, FICA, RETIREMENT PLANSPLAN, HEALTH AND HEALTH/DENTAL, UNEMPLOYMENT/OPTICAL INSURANCE, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSIONNON-INDUSTRIAL DISABILITY INSURANCE, LIFE INSURANCE, ANNUITANT HEALTH AND MISCELLANEOUS EMPLOYEES SERVICESDENTAL INSURANCE, INCENTIVE AWARD PROGRAMS, EMPLOYEE SUPPORT PROGRAM, AND TUITION/FEE REMISSION OF CERTAIN STUDENT EMPLOYEES. A separate rate is also applied for Vacation leave costs are charged on the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offaccrual basis of accounting as an assessment to payroll. VacationAll other leave costs, including sick, holiday, sick leave pay and other paid absences leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from made. Leave costs are allocated to direct and/or indirect objectives on a prorated basis consistent with the university prior to the completion allocation of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries employee's salary and wages. Sabbatical leave costs are not charged to sponsored agreements. *This rate agreement updates Fringe Benefit Rates ONLY.* DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS: CAMPUS RATE The off-campus rate will apply for all activities: a) Performed in is applicable to those projects conducted at facilities not owned or leased by the institution University. However, if the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s)project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted partially entirely on-campus and partially or entirely off-campus: Actual costs campus will be apportioned between applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed and each portion will bear in terms of the appropriate total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus or and off-campus raterates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. DEFINITION OF EQUIPMENT Equipment For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. NEXT PROPOSAL DUE DATE A fringe benefit rates proposal based on actual costs for fiscal year ending 06/30/2023, will be due no later than 12/31/2023. Equipment means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255000.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 10/01/2018, the fringe benefit rate which benefits (other than Student Tuition Remission) is applied to salaries and wages for both budgeting and charging purposes for Federal projectscharged using the rate(s) listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 10/01/2018, the following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION; MEDICAL, RETIREMENT PLANS, HEALTH AND DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages is charged direct to Federal projects. Prior to 10/01/2018, the fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. The following fringe benefits are treated as direct costs: FICA, WORKERS COMPENSATION, SABBATICAL LEAVEHEALTH PLAN CONTRIBUTION, INCENTIVE AWARD PROGRAM, DISABILITY/LIFE/UNEMPLOYMENT/DENTAL INSURANCE, EMPLOYEE TUITION REMISSION, LIFE INSURANCESUPPORT PROGRAM, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offRETIREMENT SYSTEM CONTRIBUTION. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion absences. ORGANIZATION: University of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCalifornia (UCLA) Los Angeles Campus AGREEMENT DATE: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rate. 07/05/2023 DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. DEFINITION OF OFF-CAMPUS RATE The rates relating off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the Information Sciences Institute (ISI) project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and Centers off-campus sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for Creative Technologies (CCT) are effective for a given project may be justified if both of the periods respective rates can clearly be identified in with a significant portion of salaries and wages of the negotiation agreement provided that project. For purposes of this provision, significant is defined as approximately 25% or more of the ISI total costs and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual a project's total salary and wage costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25exceed $250,000.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 09/01/2018, the fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESrate(s) are listed below. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days off. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus: Actual costs will be apportioned between on-campus and , the off-campus sites consistent with where rate will apply to the work entire project. *TREATMENT OF PAID ABSENCES: Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made. XXX uses an absence time pool to pay for vacation, holiday, sick leave, and other paid absences. This pool is performed funded by a monthly charge to ARL grants, contracts and each portion will bear other agreements based on the appropriate on-campus or off-campus ratehistorical experience of expense for absent time as a percent of salaries and wages. DEFINITION OF EQUIPMENT FRINGE BENEFITS: FICA, Unemployment Insurance, Retirement, Health Insurance, Worker's Compensation, Life Insurance, Unemployment Insurance, Termination Accrued Leave, Post Retirement Health Benefits The next fringe benefit rate proposal, based on actual costs for the fiscal year ending 08/31/2023, is due in our office by 02/28/2024. The next indirect cost rate proposal, based on actual costs for the fiscal year ending 08/31/2026, is due in our office by 02/28/2027. Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds $5,000. ORGANIZATION: University of $5,000 or more per unit. Texas at Austin The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.University of Texas System AGREEMENT DATE: 08/08/2023

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied Prior to salaries and wages for both budgeting and charging purposes for Federal projects. The following 7/1/2018, the fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below: WORKERS COMPENSATION, HEALTH/DENTAL/LIFE INSURANCE, DISABILITY INSURANCE, MEDICARE, PERA, UNEMPLOYMENT, ACCRUED LEAVE OF TERMINATING EMPLOYEES, AND TUITION REMISSION (EMPLOYEES ONLY). Effective 7/1/2018, the fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit raterate(s) are listed below: SOCIAL SECURITYWORKERS COMPENSATION, RETIREMENT PLANSHEALTH/DENTAL/LIFE INSURANCE, HEALTH AND DENTALDISABILITY INSURANCE, MEDICARE, UNEMPLOYMENT, WORKERS COMPENSATIONACCRUED LEAVE OF TERMINATING EMPLOYEES, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCERETIREMENT (XXXX/OPTIONAL RETIREMENT PLAN), AND MISCELLANEOUS TUITION REMISSION (EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offONLY). Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreementabsences. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each components. Each portion will bear the appropriate on-campus or off-campus rate. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only5,000. NEXT PROPOSAL DUE DATE Your fringe rate An indirect cost proposal based on actual costs for the fiscal year ending 06/30/24, 06/30/23 is due to our office by 12/31/24, and your indirect cost rate 12/31/23. A fringe benefits proposal based on actual costs for the fiscal year ending 06/30/25 06/30/22 is due to our office by 12/31/2512/31/22.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts contracts, and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made made, except for paid absences that have been where vacation benefit leave is accrued and earned but not taken when an individual separates from unused at the university prior to the completion termination of the grant, contract or other agreementa project. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: CAMPUS DEFINITION AND APPLICATION The off-campus rate will apply for all activities: a) Performed is applicable to those projects that are conducted in facilities not owned owned, leased or operated by the institution University. If the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially onproject, then the off-campus rate must be used. A project is considered off- campus if more than 50% of its salaries and partially wages are incurred at an off- campus facility. If a project is determined to be off-campus: Actual costs will , it shall be apportioned between onconsidered wholly off-campus campus. Separate on and off-campus sites consistent with where the work is performed and each portion rates will bear the appropriate on-campus or off-campus ratenot be used for a single project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) following fringe benefits are effective for the periods identified included in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchangedfringe benefit rate(s): FICA, WORKERS COMPENSATION, UNEMPLOYMENT COMPENSATION, LIABILITY INSURANCE, HEALTH/ACCIDENT/LIFE/DISABILITY INSURANCE (HALD), DEPENDENT CARE ASSISTANCE, RETIREMENT, RETIREE SICK PAY, TERMINATION LEAVE AND QUALIFIED TUITION REDUCTION PROGRAM FOR EMPLOYEES. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate indirect cost proposal based on actual costs for the your fiscal year ending 06/30/2406/30/19 is in- house pending for review and your next fringe benefits proposal based on your fiscal year ending 06/30/22, is due to in our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/22.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate(s) are listed below. OFF-CAMPUS DEFINITION: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Actual costs will be apportioned between on- campus and off-campus components. Each portion will bear the appropriate rate. TREATMENT OF PAID ABSENCES: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days off. Vacation, holidayHoliday, sick leave pay and other paid absences except for vacation pay are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for of salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but made. Fringe benefits include: FICA, Unemployment & Workers' Compensation, Retirement, Health/Life/Dental/Disability Insurance, Tuition Remission, TIAA/CREF, Staff Development, Benefits Administration, Special Programs, Accrued Vacation and Continuing Professional Education. The Off-Campus indirect cost rate is not taken when an individual separates from the university prior applicable to the completion direct costs of GCRC nursing and dietary personnel. The direct costs associated with these nursing and dietary personnel are considered patient care costs and the related indirect costs are reimbursed through the XXXXX XXXXXXX HOSPITAL'S patient care Rate Agreement. The rate agreement does not cover the Applied Physical LAB (APL) of the grant, contract or other agreementXXXXX XXXXXXX UNIVERSITY. The cost Rates for APL are established separately. Equipment means an article of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rate. DEFINITION OF EQUIPMENT Equipment is defined as nonexpendable tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year year, and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe next Indirect Cost rate proposal based on actual costs for the fiscal year ending 06/30/24June 30, 2022 is due to in our office by 12/31/24December 31, and your indirect cost 2022. The next Fringe Benefit rate proposal based on actual costs for the fiscal year ending 06/30/25 June 30, 2020 is due to in our office by 12/31/25December 31, 2020. **This agreement updates the Fringe Benefits Rates section only. All other terms and conditions from the preceding agreement remain unchanged.**

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESrate(s) are listed below. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days off. VacationThe costs of vacation, holiday, sick leave pay and other paid absences are included in salaries and wages the organization's fringe benefit rate and are claimed on grants, contracts and other agreements as part not included in the direct cost of the normal cost for salaries and wages. Separate claims Claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for direct salaries and wages must exclude those amounts paid or accrued to employees for periods when employees they are on vacation or personal days off. Holidayvacation, holiday, sick leave pay, and other paid absences or are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wagesotherwise absent from work. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for For all activities: a) Performed activities performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where to which rent is directly allocated/charged allocated to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and ) the off-campus sites consistent with where the work rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed and each portion will bear off- campus, the appropriate on-campus or off-campus rate. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating rate will apply to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) entire project. In addition, the off-campus rate will also be applicable to all other activities performed in remote locations that are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchangedoutside of Miami, FL. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24Fringe Benefit Details: College of Medicine Faculty Fringe Benefits include Social Security Matching , is due to our office by 12/31/24Medicare Tax Expense-Employer, State Retirement, DROP Retirement DP Plan, FICA Savings, Vacation Pay-12 Mo Faculty-COM , State Health – Employer, State Life – Employer, Parental Leave, and your indirect cost rate proposal based on actual costs Waivers for the fiscal year ending 06/30/25 is due to our office by 12/31/25Fundable FTEs Exempt. Professional and Faculty Fringe Benefits include Social Security Matching, Social Security Matching, Overtime, Medicare Tax Expense – Employer, State Retirement, DROP Retirement DP Plan, Sick Payout-Exec & A & P, Sick Payout-9 Mo Faculty, Sick Payout-12 Mo Faculty, Vacation Payout-Exec & A & P, Vacation Payout-9 Mo Faculty, Vacation Payout-12 Mo Faculty, FICA Savings, State Health –Employer, State Life – Employer, State Disability – Employer, Worker's Compensation - Claims Paid, Unemployment Compensation - Claims Paid, Waivers for Fundable FTEs Exempt, Parental Leave, Sabbatical Leave, and Medical Leave. Staff Fringe Benefits include Social Security Matching, Medicare Tax Expense – Employer, State Retirement, DROP Retirement DP Plan, Sick Payout-USPS, Vacation Payout-USPS, FICA Savings, State Health –Employer, and State Life – Employer, Worker's Compensation - Claims Paid, Unemployment Compensation - Claims Paid and Waivers for Fundable FTEs Exem, Parental Leave and Medical Leave. Overtime Fringe Benefits include Social Security Matching Overtime, Medicare Tax Expense – Overtime, and State Retirement.

TREATMENT OF FRINGE BENEFITS. California State University, Monterey Bay: This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages for both in budgeting and charging purposes for fringe benefit costs under project proposals. The following fringe benefits are treated as direct costs: FICA, SUI, WORKERS COMPENSATION, MEDICARE, LONG- TERM DISABILITY, HEALTH/DENTAL/VISION/LIFE INSURANCE, RETIREMENT AND TUITION. Effective 07/01/2014, University Corporation at Monterey Bay charges the actual cost of each fringe benefit direct to Federal projects. The following fringe benefits are included in the fringe benefit ratetreated as direct costs: SOCIAL SECURITYFull-Benefits Employees - FICA, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENTMEDICARE, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSION, HEALTH/DENTAL/VISION/LIFE INSURANCE, LONG-TERM DISABILITY INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESRETIREMENT. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offNon-Benefits Employees - FICA, MEDICARE, WORKERS COMPENSATION, AND UNEMPLOYMENT INSURANCE. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wagesabsences. DEFINITION OF OFF-CAMPUS: The CAMPUS A project is considered off-campus rate will apply for all activities: a) Performed if the activity is conducted at locations other than in University or Corporation owned or operated facilities not owned by the institution and where these facility indirect costs associated with physical plant and library are not included in the F&A pools; or b) Where rent is directly allocated/charged considered applicable to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateproject. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit5,000. The rates relating to four year extension of the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified indirect cost rate was granted in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyaccordance with 2 CFR 200.414(g). NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your An indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is 06/30/2023 will be due to our office by 12/31/25no later than 12/31/2023.

TREATMENT OF FRINGE BENEFITS. This organization charges the actual cost of each fringe benefit per employee direct to Federal projects for all employees whose salary and wages is charged direct to Federal projects. However, for the purpose of budgeting fringe benefit costs under project proposals, the organization uses a an average fringe benefit rate which is applied to budgeted salaries and wages for both budgeting and charging purposes for Federal projectswages. The following fringe benefits are included in the fringe benefit ratecharged direct: SOCIAL SECURITYOASDI, FICA, RETIREMENT PLANSPLAN, HEALTH AND HEALTH/DENTAL, UNEMPLOYMENT/OPTICAL INSURANCE, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSIONNON-INDUSTRIAL DISABILITY INSURANCE, LIFE INSURANCE, ANNUITANT HEALTH AND MISCELLANEOUS EMPLOYEES SERVICESDENTAL INSURANCE, INCENTIVE AWARD PROGRAMS, EMPLOYEE SUPPORT PROGRAM, AND TUITION/FEE REMISSION OF CERTAIN STUDENT EMPLOYEES. A separate rate is also applied for Vacation leave costs are charged on the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offaccrual basis of accounting as an assessment to payroll. VacationAll other leave costs, including sick, holiday, sick leave pay and other paid absences leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from made. Leave costs are allocated to direct and/or indiret objectives on a prorated basis consistent with the university prior to the completion allocation of the grant, contract or other agreementemployee's salary and wages. The cost of vacation and personal days off Sabbatical leave costgs are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are not charged to Federal projects as part of the normal charge for salaries and wagessponsored agreements. DEFINITION OF OFF-CAMPUS: CAMPUS RATE The off-campus rate will apply for all activities: a) Performed in is applicable to those projects conducted at facilities not owned or leased by the institution University. However, if the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s)project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS Projects conducted partially entirely on-campus and partially or entirely off-campus: Actual costs campus will be apportioned between applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS If the project involves work at both on-campus and off-campus sites sites, either the on-campus of off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed and each portion will bear in terms of the appropriate total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus or and off-campus raterates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. GENOMIC ARRAYS The NIH policy on indirect costs pertaining to Genomic Arrays (NOT-OD-10-097) is effective as of 05/13/10. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit5,000. The rates relating to two year extension of the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified indirect cost rate was granted in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyaccordance with 2 CFR 200.414(g). NEXT PROPOSAL DUE DATE Your fringe rate A proposal based on actual costs for the fiscal year ending 06/30/24, is 06/30/2022 will be due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25no later than 05/31/2023.

TREATMENT OF FRINGE BENEFITS. Beginning 07/01/19, fringe benefits based on the UC Path methodology are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are: BENEFITS ADMINISTRATION; MEDICAL, DENTAL,DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEES SUPPORT PROGRAMS; FICA AND DISABILITY TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization uses a fringe benefit rate which is applied charges the actual costs of Student Tuition Remission per employee direct to salaries Federal projects for all Student employees whose salary and wages for both budgeting and charging purposes for is charged direct to Federal projects. The following Prior to 07/01/19, fringe benefits are based on the UC Berkeley campus methodology were charged using the rate(s) listed in the Fringe Benefits Section of the prior Agreements. The fringe benefits included in the fringe benefit raterate(s) are: SOCIAL SECURITYFICA, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSIONDISABILITY, LIFE INSURANCE, HEALTH INSURANCE, RETIREMENT, UNEMPLOYMENT AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offWORKERS COMPENSATION. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateabsences. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS RATE The rates relating off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the Information Sciences Institute (ISI) project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off-campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and Centers off-campus sites, either the on-campus or off-campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for Creative Technologies (CCT) a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are effective for identified. If any additional special rates become necessary the periods identified in establishment of such rates should be coordinated through the cognizant negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyagency. NEXT PROPOSAL DUE DATE Your next F&A proposal based on actual costs for the fiscal year ending 6/30/21 is due in our office by 12/31/21. Your next fringe benefit rate proposal based on actual costs for the fiscal year ending 06/30/24, 6/30/20 is due to in our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/20. This agreement updates fringe benefits only.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 09/01/2018, the fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except made. ARL uses an absence time pool to pay for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grantvacation, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holidayholiday, sick leave payleave, and other paid absences are included in salaries absences. This pool is funded by a monthly charge to ARL grants, contracts and wages and are charged to Federal projects other agreements based on the historical experience of expense for absent time as part a percent of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus: Actual costs will be apportioned between on-campus and , the off-campus sites consistent with where rate will apply to the work entire project. FRINGE BENEFITS: FICA, Unemployment Insurance, Retirement, Health Insurance, Worker's Compensation, Life Insurance, Unemployment Insurance, Termination Accrued Leave, Post Retirement Health Benefits *This Rate Agreement reflects new fringe benefit rates only.* The next fringe benefit rate proposal, based on actual costs for the fiscal year ending 08/31/2024, is performed and each portion will bear due in our office by 02/28/2025. The next indirect cost rate proposal, based on actual costs for the appropriate on-campus or off-campus ratefiscal year ending 08/31/2026, is due in our office by 02/28/2027. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds $5,000. DocuSign Envelope ID: 53817531-7FA2-4D24-B117-68820C31CABE Docusign Envelope ID: D8F199C3-312A-464A-ACC5-B9D24CBC12EC ORGANIZATION: University of $5,000 or more per unit. Texas at Austin The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.University of Texas System AGREEMENT DATE: 06/03/2024

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 09/01/2018, the fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESrate(s) are listed below. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days off. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus: Actual costs will be apportioned between on-campus and , the off-campus sites consistent with where rate will apply to the work entire project. *TREATMENT OF PAID ABSENCES: Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made. ARL uses an absence time pool to pay for vacation, holiday, sick leave, and other paid absences. This pool is performed funded by a monthly charge to ARL grants, contracts and each portion will bear other agreements based on the appropriate on-campus or off-campus ratehistorical experience of expense for absent time as a percent of salaries and wages. DEFINITION OF EQUIPMENT FRINGE BENEFITS: FICA, Unemployment Insurance, Retirement, Health Insurance, Worker's Compensation, Life Insurance, Unemployment Insurance, Termination Accrued Leave, Post Retirement Health Benefits *This Rate Agreement reflects new Fringe Benefits Rates only.* The next fringe benefit rate proposal, based on actual costs for the fiscal year ending 08/31/2021, is due in our office by 02/28/2022. The next indirect cost rate proposal, based on actual costs for the fiscal year ending 08/31/2021, is due in our office by 02/28/2022. Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255,000.

TREATMENT OF FRINGE BENEFITS. San Xxxx State University: This organization charges the actual costs of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit costs under project proposals. The following fringe benefits are treated as direct costs: FICA, SUI, WORKERS COMPENSATION, MEDICARE, LONG TERM DISABILITY, HEALTH/DENTAL/VISION/LIFE INSURANCE, RETIREMENT AND TUITION. San Xxxx State University Foundation: This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following Foundation full-time employees' fringe benefits are included in charged to Federal awards based on the "Regular Employee" rate. The regular Employee fringe benefit raterate includes the following costs: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENTSDI, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSIONMEDICAL/VISION/DENTAL INS., LIFE INS., LONG-TERM DISABILITY, UNEMPLOYMENT INS., MEDICARE, EAP, UNFUNDED VACATION, AND RETIREMENT. The Foundation Hourly & Part-time Employee fringe benefit rate includes the following costs: SOCIAL SECURITY, SDI, WORKERS COMPENSATION, UNEMPLOYMENT INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESMEDICARE. A separate The Foundation Student employees fringe benefit rate is also applied for includes the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offfollowing costs: WORKERS COMPENSATION, SDI, AND UNEMPLOYMENT INSURANCE. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wagesabsences. DEFINITION OF OFF-CAMPUS: The A project is considered off-campus if the activity is conducted at locations other than in University or Foundation owned or operated facilities, and to which rent is directly allocated to the project (s), and indirect costs associated with physical plant and library are not considered applicable to the project. If more than 50% of a project is performed off-site, the off-site rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateentire project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost costs of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement Rate Agreement updates the fringe benefits benefit rates only. NEXT PROPOSAL DUE DATE Your next fringe rate benefit proposal based on actual costs for the fiscal year ending 06/30/24, 06/30/22 is due to our office by 12/31/24, and your 12/31/22. Your next indirect cost rate costs proposal based on actual costs for the fiscal year ending 06/30/25 06/30/23 is due to our office by 12/31/2512/31/23.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 06/01/2020, the fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits (other than Student Tuition Remission) are charged using the rates listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 06/01/2020, the following fringe benefits are included in the fringe benefit raterate(s): BENEFITS ADMINISTRATION; MEDICAL, DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages are charged direct to Federal projects. Prior to 06/01/2020, this organization charges the actual cost of each fringe benefit per employee direct to Federal projects for all employees whose salary and wages is charged direct to Federal projects. However, for the purpose of budgeting fringe benefit costs under project proposals, the organization uses an average fringe benefit rate which is applied to budgeted salaries and wages. The organization's fringe benefits are: SOCIAL SECURITYOASDI, FICA, RETIREMENT PLANSPLAN, HEALTH AND HEALTH/DENTAL, UNEMPLOYMENT/OPTICAL INSURANCE, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSIONNON-INDUSTRIAL DISABILITY INSURANCE, LIFE INSURANCE, ANNUITANT HEALTH AND MISCELLANEOUS EMPLOYEES SERVICESDENTAL INSURANCE, INCENTIVE AWARD PROGRAMS, EMPLOYEE SUPPORT PROGRAM, AND TUITION/FEE REMISSION OF CERTAIN STUDENT EMPLOYEES. A separate rate is also applied for Vacation leave costs are charged on the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offaccrual basis of accounting as an assessment to payroll. VacationAll other leave costs, including sick, holiday, sick leave pay and other paid absences leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from made. Leave costs are allocated to direct and/or indirect objectives on a prorated basis consistent with the university prior to the completion allocation of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries employee's salary and wages. Sabbatical leave costs are not charged to sponsored agreements. *This rate agreement updates Indirect Cost Rates ONLY.* DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS: CAMPUS RATE The off-campus rate will apply for all activities: a) Performed in is applicable to those projects conducted at facilities not owned or leased by the institution University. However, if the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s)project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted partially entirely on-campus and partially or entirely off-campus: Actual costs campus will be apportioned between applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed and each portion will bear in terms of the appropriate total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus or and off-campus raterates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. DEFINITION OF EQUIPMENT Equipment For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. NEXT PROPOSAL DUE DATE An indirect cost rates proposal based on actual costs for fiscal year ending 06/30/2024, will be due no later than 12/31/2024. Equipment means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255000.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts contracts, and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made made, except for paid absences that have been where vacation benefit leave is accrued and earned but not taken when an individual separates from unused at the university prior to the completion termination of the grant, contract or other agreementa project. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: CAMPUS DEFINITION AND APPLICATION The off-campus rate will apply for all activities: a) Performed is applicable to those projects that are conducted in facilities not owned owned, leased or operated by the institution University. If the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially onproject, then the off-campus rate must be used. A project is considered off-campus if more than 50% of its salaries and partially wages are incurred at an off-campus facility. If a project is determined to be off-campus: Actual costs will , it shall be apportioned between onconsidered wholly off-campus campus. Separate on and off-campus sites consistent with where the work is performed and each portion rates will bear the appropriate on-campus or off-campus ratenot be used for a single project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) following fringe benefits are effective for the periods identified included in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlybenefit rate(s): FICA, WORKERS COMPENSATION, UNEMPLOYMENT COMPENSATION, LIABILITY INSURANCE, HEALTH/ACCIDENT/LIFE/DISABILITY INSURANCE (HALD), DEPENDENT CARE ASSISTANCE, RETIREMENT, RETIREE SICK PAY, TERMINATION LEAVE AND QUALIFIED TUITION REDUCTION PROGRAM FOR EMPLOYEES. NEXT PROPOSAL DUE DATE Your fringe rate indirect cost proposal based on actual costs for the your fiscal year ending 06/30/24, 06/30/26 is due to in our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/26.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 01/01/2018, the fringe benefits are charged using the rate(s) listed in the Fringe Benefits section of this Agreement. The fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects(s) included in the rate(s) are listed below. The Effective 01/01/2018, the following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION; DENTAL, RETIREMENT PLANSDISABILITY, HEALTH AND DENTALLIFE, MEDICAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCEVISION, AND MISCELLANEOUS EMPLOYEES SERVICESWORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAX; INCENTIVE AWARD PROGRAMS; AND RETIREMENT BENEFITS. A separate rate is also applied for Vacation leave costs are charged on the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offaccrual basis of accounting as an assessment to payroll. VacationAll other leave costs, including sick, holiday, sick leave pay and other paid absences leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost costs for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from made. Leave costs are allocated to direct and/or indirect objectives on a prorated basis consistent with the university prior to the completion allocation of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries employee's salary and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility Sabbatical leave costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus ratesponsored agreements. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF ON-CAMPUS AND OFF-CAMPUS RATES DEFINITION OF OFF-CAMPUS RATE The off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off-campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites, either the on-campus or off-campus rate generally should be applied, consistent with where the majority of $5,000 the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more per unit. The rates relating to of the Information Sciences Institute (ISI) total costs and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI a project's total salary and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlywage costs exceed $250,000. NEXT PROPOSAL DUE DATE Your next indirect cost proposal based on fiscal year ending 06/30/24 is due in our office by 12/31/24, and your next fringe benefits rate proposal based on actual costs for the fiscal year ending 06/30/24, is 06/30/22 will be due to in our office by 12/31/24, and your 12/31/22. SPECIAL REMARKS: The NIH policy on indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 pertaining to Genomic Arrays (NOT-OD-10-097) is due to our office by 12/31/25.effective as of 05/13/10. AGREEMENT DATE: 12/5/2022

TREATMENT OF FRINGE BENEFITS. This organization uses a TREATMENT OF FRINGE BENEFITS: The fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION, RETIREMENT PLANSDENTAL BENEFITS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVEDISABILITY BENEFITS, EMPLOYEE TUITION REMISSIONSUPPORT PROGRAMS, FICA TAX, INCENTIVE AWARD PROGRAMS, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offMEDICAL BENEFITS, RETIREE HEALTH BENEFITS, RETIREMENT BENEFITS, SENIOR MANAGEMENT SUPPLEMENT, UNEMPLOYMENT INSURANCE, VISION BENEFITS, WORKERS’ COMPENSATION. Vacation, holiday, sick leave pay and & other paid absences are included in salaries and & wages and are claimed on grants, contracts and other agreements as part of the normal cost costs for salaries and & wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus ratemade. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds $5,000. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS RATE: The off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on- campus or off-campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites, either the on- campus or off-campus rate generally should be applied, consistent with where the majority of $5,000 the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES: The use of both on-campus and off -campus rates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more per unitof the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES: These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. PRIMATE CENTER RATES: The California National Primate Research Center (CNPRC) Non-Core Federal rate (57.8%) is applied only to the direct research costs of Federally sponsored awards excluding the National Center for Research Resources (NCRR) Core Grant. All recoveries from application of this rate represent University F&A expenditures allocated to the CNPRC (25.2%) and CNPRC-specific F&A expenditures (32.6%). Additionally, the university has developed a Non-Federal CNPRC rate (90.1%) which is applied only to non-Federal research expenditures. The Non-Core Federal and Non-Federal rates relating are considered additive to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyCore Grant rate. NEXT PROPOSAL DUE DATE Your An F&A Costs Rates proposal based on actual costs for fiscal year ending 06/30/24, will be due no later than 12/31/24. A fringe benefit rate proposal based on actual costs for the fiscal year ending 06/30/246/30/20, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25currently under review.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 06/01/2020, the fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits (other than Student Tuition Remission) are charged using the rates listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 06/01/2020, the following fringe benefits are included in the fringe benefit raterate(s): BENEFITS ADMINISTRATION; MEDICAL, DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages are charged direct to Federal projects. Prior to 06/01/2020, this organization charges the actual cost of each fringe benefit per employee direct to Federal projects for all employees whose salary and wages is charged direct to Federal projects. However, for the purpose of budgeting fringe benefit costs under project proposals, the organization uses an average fringe benefit rate which is applied to budgeted salaries and wages. The organization's fringe benefits are: SOCIAL SECURITYOASDI, FICA, RETIREMENT PLANSPLAN, HEALTH AND HEALTH/DENTAL, UNEMPLOYMENT/OPTICAL INSURANCE, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSIONNON-INDUSTRIAL DISABILITY INSURANCE, LIFE INSURANCE, ANNUITANT HEALTH AND MISCELLANEOUS EMPLOYEES SERVICESDENTAL INSURANCE, INCENTIVE AWARD PROGRAMS, EMPLOYEE SUPPORT PROGRAM, AND TUITION/FEE REMISSION OF CERTAIN STUDENT EMPLOYEES. A separate rate is also applied for Vacation leave costs are charged on the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offaccrual basis of accounting as an assessment to payroll. VacationAll other leave costs, including sick, holiday, sick leave pay and other paid absences leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from made. Leave costs are allocated to direct and/or indirect objectives on a prorated basis consistent with the university prior to the completion allocation of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries employee's salary and wages. Sabbatical leave costs are not charged to sponsored agreements. *This rate agreement updates Fringe Benefit Rates ONLY.* DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS: CAMPUS RATE The off-campus rate will apply for all activities: a) Performed in is applicable to those projects conducted at facilities not owned or leased by the institution University. However, if the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s)project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted partially entirely on-campus and partially or entirely off-campus: Actual costs campus will be apportioned between applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed and each portion will bear in terms of the appropriate total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus or and off-campus raterates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. DEFINITION OF EQUIPMENT Equipment For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. NEXT PROPOSAL DUE DATE An indirect cost rates proposal based on actual costs for fiscal year ending 06/30/2024, will be due no later than 12/31/2024. A fringe benefit rate proposal based on actual costs for fiscal year ending 06/30/2024 is due in our office 12/31/2024. Equipment means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255000.

TREATMENT OF FRINGE BENEFITS. This organization uses a Beginning 07/01/19, fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits based on the UC Path methodology are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit raterate(s) are: SOCIAL SECURITYBENEFITS ADMINISTRATION; MEDICAL, RETIREMENT PLANSDENTAL,DISABILITY, HEALTH AND DENTALLIFE, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCEVISION, AND MISCELLANEOUS WORKERS' COMPENSATION INSURANCE; EMPLOYEES SERVICESSUPPORT PROGRAMS; FICA AND DISABILITY TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. A separate rate This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offcharged direct to Federal projects. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateabsences. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS RATE The rates relating off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the Information Sciences Institute (ISI) project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and Centers off-campus sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for Creative Technologies (CCT) a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are effective for identified. If any additional special rates become necessary the periods identified in establishment of such rates should be coordinated through the cognizant negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyagency. NEXT PROPOSAL DUE DATE Your fringe rate next F&A proposal based on actual costs for the fiscal year ending 06/30/24, is 6/30/23 was past due to in our office by 12/31/24, and your indirect cost on 12/31/23. Your next fringe benefit rate proposal based on actual costs for the fiscal year ending 06/30/25 is 6/30/24 will be due to in our office by 12/31/2512/31/24. *This agreement updates the fringe benefit rates only*.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreementabsences. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for For all activities: a) Performed activities performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where to which rent is directly allocated/charged allocated to the project(s). Projects conducted partially on) the off-campus and partially rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus: Actual costs will be apportioned between on-campus and , the off-campus sites consistent with where rate will apply to the work entire project. The fringe benefit rate includes the following: Retirement, Workers Compensation, Unemployment, Social Security, Medicare, Health Insurance, Retired Employee Group Insurance Assessment, Terminated Employee Accrued Leave Payouts. The fringe benefit costs for College of Southern Nevada employees are charged utilizing the State of Nevada fringe benefit rate for federal funds. This approved rate is performed and each portion contained in the Nevada State-Wide Cost Allocation Plan. That rate includes the following costs: PERS Retirement, Optional Retirement, FICA, Health Insurance, REGIA. The following additional benefits are covered by the rates listed in Section I of the rate agreement: Workers Compensation, Unemployment, Accrued Leave Payouts. Your next indirect cost proposal based on actual costs for the fiscal year ended 6/30/24 will bear be due in our office by 12/31/24. Your next fringe benefit proposal based on actual costs for the appropriate on-campus or off-campus ratefiscal year ended 6/30/23 will be due in our office by 12/31/23. DEFINITION OF EQUIPMENT *This rate agreement updates the Fringe Benefits section only.* Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255,000.

TREATMENT OF FRINGE BENEFITS. San Xxxx State University: This organization charges the actual costs of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit costs under project proposals. The following fringe benefits are treated as direct costs: FICA, SUI, WORKERS COMPENSATION, MEDICARE, LONG TERM DISABILITY, HEALTH/DENTAL/VISION/LIFE INSURANCE, RETIREMENT AND TUITION. San Xxxx State University Foundation: This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following Foundation full-time employees' fringe benefits are included in charged to Federal awards based on the "Regular Employee" rate. The regular Employee fringe benefit raterate includes the following costs: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENTSDI, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSIONMEDICAL/VISION/DENTAL INS., LIFE INS., LONG-TERM DISABILITY, UNEMPLOYMENT INS., MEDICARE, EAP, UNFUNDED VACATION, AND RETIREMENT. The Foundation Hourly & Part-time Employee fringe benefit rate includes the following costs: SOCIAL SECURITY, SDI, WORKERS COMPENSATION, UNEMPLOYMENT INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESMEDICARE. A separate The Foundation Student employees fringe benefit rate is also applied for includes the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offfollowing costs: WORKERS COMPENSATION, SDI, AND UNEMPLOYMENT INSURANCE. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wagesabsences. DEFINITION OF OFF-CAMPUS: The A project is considered off-campus rate will apply for all activities: a) Performed if the activity is conducted at locations other than in facilities not University or Foundation owned by the institution or operated facilities, and where these facility costs are not included in the F&A pools; or b) Where to which rent is directly allocated/charged allocated to the project(s), and indirect costs associated with physical plant and library are not considered applicable to the project. Projects conducted partially on-campus and partially If more than 50% of a project is performed off-campus: Actual costs will be apportioned between on-campus and site, the off-campus sites consistent with where site rate will apply to the work is performed and each portion will bear the appropriate on-campus or off-campus rateentire project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement Rate Agreement updates the fringe benefits benefit rates only. NEXT PROPOSAL DUE DATE Your next fringe rate benefit proposal based on actual costs for the fiscal year ending 06/30/24, 6/30/24 is due to our office by 12/31/24, . ORGANIZATION: San Xxxx State University and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.Foundation AGREEMENT DATE: 07/15/2024

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offrate(s) are listed below. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts contracts, and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made made, except for paid absences that have been where vacation benefit leave is accrued and earned but not taken when an individual separates from unused at the university prior to the completion termination of the grant, contract or other agreementa project. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: CAMPUS DEFINITION AND APPLICATION The off-campus rate will apply for all activities: a) Performed is applicable to those projects that are conducted in facilities not owned owned, leased or operated by the institution University. If the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially onproject, then the off-campus rate must be used. A project is considered off-campus if more than 50% of its salaries and partially wages are incurred at an off-campus facility. If a project is determined to be off-campus: Actual costs will , it shall be apportioned between onconsidered wholly off-campus campus. Separate on and off-campus sites consistent with where the work is performed and each portion rates will bear the appropriate on-campus or off-campus ratenot be used for a single project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) following fringe benefits are effective for the periods identified included in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchangedfringe benefit rate(s): FICA, WORKERS COMPENSATION, UNEMPLOYMENT COMPENSATION, LIABILITY INSURANCE, HEALTH/ACCIDENT/LIFE/DISABILITY INSURANCE (HALD), DEPENDENT CARE ASSISTANCE, RETIREMENT, RETIREE SICK PAY, TERMINATION LEAVE AND QUALIFIED TUITION REDUCTION PROGRAM FOR EMPLOYEES. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate indirect cost proposal based on actual costs for the your fiscal year ending 06/30/2406/30/19 is in-house pending for review and your next fringe benefits proposal based on your fiscal year ending 06/30/23, is due to in our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/23.

TREATMENT OF FRINGE BENEFITS. This organization uses a Beginning 07/01/19, fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits based on the UC Path methodology are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The following fringe benefits are included in the fringe benefit raterate(s) are: SOCIAL SECURITYBENEFITS ADMINISTRATION; MEDICAL, RETIREMENT PLANSDENTAL,DISABILITY, HEALTH AND DENTALLIFE, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCEVISION, AND MISCELLANEOUS WORKERS' COMPENSATION INSURANCE; EMPLOYEES SERVICESSUPPORT PROGRAMS; FICA AND DISABILITY TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. A separate rate This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offcharged direct to Federal projects. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUS: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateabsences. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS RATE The rates relating off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University. However, if the project is conducted in leased space and lease costs are directly charged to the Information Sciences Institute (ISI) project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted entirely on-campus or entirely off-campus will be applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and Centers off-campus sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed in terms of the total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus and off-campus rates for Creative Technologies (CCT) a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are effective for identified. If any additional special rates become necessary the periods identified establishment of such rates should be coordinated through the cognizant negotiation agency. Rate Extension The two year extension of the indirect cost rate was granted in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchangedaccordance with 2 CFR 200.414(g). This rate agreement updates the fringe benefits onlybenefit rates. NEXT PROPOSAL DUE DATE Your next F&A proposal based on actual costs for the fiscal year ending 6/30/23 is due in our office by 12/31/23. Your next fringe benefit rate proposal based on actual costs for the fiscal year ending 06/30/24, 6/30/23 is due to in our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/2512/31/23.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 06/01/2020, the fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projectsbenefits (other than Student Tuition Remission) are charged using the rates listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 06/01/2020, the following fringe benefits are included in the fringe benefit raterate(s): BENEFITS ADMINISTRATION; MEDICAL, DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; AND RETIREMENT BENEFITS. This organization charges the actual costs of Student Tuition Remission per employee direct to Federal projects for all Student employees whose salary and wages are charged direct to Federal projects. Prior to 06/01/2020, this organization charges the actual cost of each fringe benefit per employee direct to Federal projects for all employees whose salary and wages is charged direct to Federal projects. However, for the purpose of budgeting fringe benefit costs under project proposals, the organization uses an average fringe benefit rate which is applied to budgeted salaries and wages. The organization's fringe benefits are: SOCIAL SECURITYOASDI, FICA, RETIREMENT PLANSPLAN, HEALTH AND HEALTH/DENTAL, UNEMPLOYMENT/OPTICAL INSURANCE, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSIONNON-INDUSTRIAL DISABILITY INSURANCE, LIFE INSURANCE, ANNUITANT HEALTH AND MISCELLANEOUS EMPLOYEES SERVICESDENTAL INSURANCE, INCENTIVE AWARD PROGRAMS, EMPLOYEE SUPPORT PROGRAM, AND TUITION/FEE REMISSION OF CERTAIN STUDENT EMPLOYEES. A separate rate is also applied for Vacation leave costs are charged on the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offaccrual basis of accounting as an assessment to payroll. VacationAll other leave costs, including sick, holiday, sick leave pay and other paid absences leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from made. Leave costs are allocated to direct and/or indirect objectives on a prorated basis consistent with the university prior to the completion allocation of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries employee's salary and wages. Sabbatical leave costs are not charged to sponsored agreements. *This rate agreement updates Fringe Benefit Rates ONLY.* DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS: CAMPUS RATE The off-campus rate will apply for all activities: a) Performed in is applicable to those projects conducted at facilities not owned or leased by the institution University. However, if the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s)project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted partially entirely on-campus and partially or entirely off-campus: Actual costs campus will be apportioned between applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed and each portion will bear in terms of the appropriate total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus or and off-campus raterates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. DEFINITION OF EQUIPMENT Equipment For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. NEXT PROPOSAL DUE DATE A fringe benefit rates proposal based on actual costs for fiscal year ending 06/30/2021, will be due no later than 12/31/2023. Equipment means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255000.

TREATMENT OF FRINGE BENEFITS. This organization uses a Effective 10/01/2018, the fringe benefit rate which is applied to salaries benefits (other than Student Tuition Remission and wages for both budgeting and charging purposes for Federal projectsGraduate Student Health Insurance) are charged using the rate(s) listed in the Fringe Benefits section of this Agreement. The fringe benefit(s) included in the rate(s) are listed below. Effective 10/01/2018, the following fringe benefits are included in the fringe benefit rate: SOCIAL SECURITYrate(s): BENEFITS ADMINISTRATION; MEDICAL, DENTAL, DISABILITY, LIFE, UNEMPLOYMENT, VISION, AND WORKERS' COMPENSATION INSURANCE; EMPLOYEE SUPPORT PROGRAMS; FICA AND MEDICARE TAXES; INCENTIVE AWARD PROGRAMS; RETIREE HEALTH BENEFITS; RETIREMENT BENEFITS; SENIOR MANAGEMENT SUPPLEMENTAL; PFCB; AND POST DOC CHILDCARE. This organization charges the actual costs of Student Tuition Remission and Graduate Student Health Insurance per employee direct to Federal projects for all Student employees whose salary and wages is charged direct to Federal projects. Prior to 10/01/2018, this organization charged the actual costs of each fringe benefit per employee direct to Federal projects for all employees whose salary and wages is charged direct to Federal projects. Prior to 10/01/2018, the directly claimed fringe benefits are listed below. OASDI, FICA, RETIREMENT PLANSPLAN, HEALTH AND HEALTH/DENTAL, UNEMPLOYMENT/OPTICAL INSURANCE, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSIONNON-INDUSTRIAL DISABILITY INSURANCE, LIFE INSURANCE, ANNUITANT HEALTH AND MISCELLANEOUS EMPLOYEES SERVICESDENTAL INSURANCE, INCENTIVE AWARD PROGRAMS, EMPLOYEE SUPPORT PROGRAM, AND TUITION/FEE REMISSION OF CERTAIN STUDENT EMPLOYEES. A separate rate is also applied for Vacation leave costs are charged on the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offaccrual basis of accounting as an assessment to payroll. VacationAll other leave costs, including sick, holiday, sick leave pay and other paid absences leave costs (e.g., jury duty) are charged on the cash basis of accounting. Leave costs other than vacation are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from made. Leave costs are allocated to direct and/or indirect objectives on a prorated basis consistent with the university prior to the completion allocation of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries employee's salary and wages. Sabbatical leave costs are not charged to sponsored agreements. DEFINITION OF ON-CAMPUS, OFF-CAMPUS AND SPECIAL RATES DEFINITION OF OFF-CAMPUS: CAMPUS RATE The off-campus rate will apply for all activities: a) Performed in is applicable to those projects conducted at facilities not owned or leased by the institution University. However, if the project is conducted in leased space and where these facility lease costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s)project, then the off-campus rate must be used. PROJECTS CONDUCTED ENTIRELY ON-CAMPUS OR ENTIRELY OFF-CAMPUS: Projects conducted partially entirely on-campus and partially or entirely off-campus: Actual costs campus will be apportioned between applied the on-campus or off- campus rate respectively. PROJECTS CONDUCTED PARTIALLY OFF-CAMPUS AND PARTIALLY ON-CAMPUS: If the project involves work at both on-campus and off-campus sites sites, either the on-campus or off- campus rate generally should be applied, consistent with where the majority of the work is to be performed. Salary cost is generally accepted as a measure of work performed and each portion will bear in terms of the appropriate total project. USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES The use of both on-campus or and off-campus raterates for a given project may be justified if both of the respective rates can clearly be identified with a significant portion of salaries and wages of the project. For purposes of this provision, significant is defined as approximately 25% or more of the total costs and a project's total salary and wage costs exceed $250,000. OTHER SPECIAL RATES These rates apply only to the facility or program to which they are identified. If any additional special rates become necessary the establishment of such rates should be coordinated through the cognizant negotiation agency. DEFINITION OF EQUIPMENT Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit5,000. The rates relating to the Information Sciences Institute (ISI) and Centers NEXT PROPOSAL DUE DATE A fringe benefits proposal based on actual costs for Creative Technologies (CCT) are effective fiscal year ending 06/30/24, will be due no later than 12/31/24. An F&A proposal based on actual costs for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms fiscal year ending 06/30/20, is now in place remain unchangeddue. This rate agreement updates the fringe benefits rates only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/25.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESrate (s) are listed below. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offFringe benefits are not charged on individual compensation exceeding an annual cap. Over/under recoveries from actual costs are adjusted in current or future periods. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreementabsences. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each components. Each portion will bear the appropriate on-campus or off-campus rate. DEFINITION OF EQUIPMENT Per 2 CFR 200.414(g) - A rate extension has been granted applicable to indirect costs. This rate agreement only updates the fringe benefits section. Fringe Benefits: Retirement Annuity FICA Disability Insurance Worker’s Compensation Life Insurance Unemployment Insurance Health Insurance Non-Dependent Employee Tuition Remission Mass Transit Passes Health Savings Accounts (Employer contribution $400 per employee) Employee Assistance Program Family Learning Center (day care) Back-up Care (short-term assistance with child and elder/adult care) Flu Shot Program Adoption Assistance Cost of benefit plan audits and trust administration fees Other minor benefits Adoption assistance Cost of benefit plan audits and trust administration fees Your next indirect cost proposal based on actual costs for the fiscal year ending 06/30/2024 is due in our office by 12/31/2024. Your next fringe benefit proposal based on actual costs for the fiscal year ending 06/30/2022 is due in our office by 12/31/2022. Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255000.

TREATMENT OF FRINGE BENEFITS. This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the fringe benefit rate: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENT, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSION, LIFE INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESrate (s) are listed below. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offFringe benefits are not charged on individual compensation exceeding an annual cap. Over/under recoveries from actual costs are adjusted in current or future periods. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreementabsences. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each components. Each portion will bear the appropriate on-campus or off-campus rate. DEFINITION OF EQUIPMENT Per 2 CFR 200.414(g) - A rate extension has been granted applicable to indirect costs. This rate agreement also updates the fringe benefits section. Fringe Benefits: Retirement Annuity FICA Disability Insurance Worker’s Compensation Life Insurance Unemployment Insurance Health Insurance Non-Dependent Employee Tuition Remission Mass Transit Passes Health Savings Accounts (Employer contribution $400 per employee) Employee Assistance Program Family Learning Center (day care) Back-up Care (short-term assistance with child and elder/adult care) Flu Shot Program Adoption Assistance Cost of benefit plan audits and trust administration fees Other minor benefits Adoption assistance Cost of benefit plan audits and trust administration fees Your next indirect cost proposal based on actual costs for the fiscal year ending 06/30/2024 is due in our office by 12/31/2024. Your next fringe benefit proposal based on actual costs for the fiscal year ending 06/30/2021 is due in our office by 12/31/2021. Equipment is defined as means tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an a per-unit acquisition cost of which equals or exceeds $5,000 or more per unit. The rates relating to the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits only. NEXT PROPOSAL DUE DATE Your fringe rate proposal based on actual costs for the fiscal year ending 06/30/24, is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/255,000.

TREATMENT OF FRINGE BENEFITS. San Xxxx State University: This organization charges the actual costs of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit costs under project proposals. The following fringe benefits are treated as direct costs: FICA, SUI, WORKERS COMPENSATION, MEDICARE, LONG TERM DISABILITY, HEALTH/DENTAL/VISION/LIFE INSURANCE, RETIREMENT AND TUITION. San Xxxx State University Foundation: This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following Foundation full-time employees' fringe benefits are included in charged to Federal awards based on the "Regular Employee" rate. The regular Employee fringe benefit raterate includes the following costs: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENTSDI, WORKERS COMPENSATION, SABBATICAL LEAVE, EMPLOYEE TUITION REMISSIONMEDICAL/VISION/DENTAL INS., LIFE INS., LONG-TERM DISABILITY, UNEMPLOYMENT INS., MEDICARE, EAP, UNFUNDED VACATION, AND RETIREMENT. The Foundation Hourly & Part-time Employee fringe benefit rate includes the following costs: SOCIAL SECURITY, SDI, WORKERS COMPENSATION, UNEMPLOYMENT INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICESMEDICARE. A separate The Foundation Student employees fringe benefit rate is also applied for includes the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offfollowing costs: WORKERS COMPENSATION, SDI, AND UNEMPLOYMENT INSURANCE. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreement. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wagesabsences. DEFINITION OF OFF-CAMPUS: The A project is considered off-campus if the activity is conducted at locations other than in University or Foundation owned or operated facilities, and to which rent is directly allocated to the project (s), and indirect costs associated with physical plant and library are not considered applicable to the project. If more than 50% of a project is performed off-site, the off-site rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and off-campus sites consistent with where the work is performed and each portion will bear the appropriate on-campus or off-campus rateentire project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost costs of $5,000 or more per unit. The rates relating to three year extension of the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified indirect cost rate was granted in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyaccordance with 2 CFR 200.414(g). NEXT PROPOSAL DUE DATE Your next fringe rate benefit proposal based on actual costs for the fiscal year ending 06/30/24, 6/30/21 is due to our office by 12/31/24, and your 12/31/21. Your next indirect cost rate costs proposal based on actual costs for the fiscal year ending 06/30/25 06/30/23 is due to our office by 12/31/2512/31/23.

TREATMENT OF FRINGE BENEFITS. California State University, Northridge: This organization charges the actual costs of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit costs under project proposals. The following fringe benefits are treated as direct costs: FICA, SUI, WORKERS COMPENSATION, MEDICARE, LONG-TERM DISABILITY, HEALTH/DENTAL/VISION/LIFE INSURANCE, RETIREMENT AND TUITION. University Corporation at Northridge: This organization uses a fringe benefit rate which is applied to salaries and wages for both budgeting and charging purposes for Federal projects. The following fringe benefits are included in the fringe benefit raterates: SOCIAL SECURITY, RETIREMENT PLANS, HEALTH AND DENTAL, UNEMPLOYMENTFICA, WORKERS COMPENSATION, SABBATICAL LEAVEUNEMPLOYMENT INSURANCE, EMPLOYEE TUITION REMISSION, HEALTH/DENTAL/VISION/LIFE INSURANCE, LONG-TERM DISABILITY INSURANCE, STATE DISABILITY INSURANCE, POST EMPLOYMENT INSURANCE, AND MISCELLANEOUS EMPLOYEES SERVICES. A separate rate is also applied for the Information sciences Institute and the Centers for Creative Technologies for vacation and personal days offRETIREMENT. Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs cost of these paid absences are not made except for paid absences that have been earned but not taken when an individual separates from the university prior to the completion of the grant, contract or other agreementabsences. The cost of vacation and personal days off are included in the Information Sciences Institute and the Centers for Creative Technologies fringe benefit rates. Federal projects must be credited for salaries and wages for periods when employees are on vacation or personal days off. Holiday, sick leave pay, and other paid absences are included in salaries and wages and are charged to Federal projects as part of the normal charge for salaries and wages. DEFINITION OF OFF-CAMPUSCAMPUS DEFINITION: The off-campus rate will apply for For all activities: a) Performed activities performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where to which rent is directly allocated/charged allocated to the project(s). Projects conducted partially on-campus and partially off-campus: Actual costs will be apportioned between on-campus and ) the off-campus sites consistent with where the work rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed and each portion will bear off- campus, the appropriate on-campus or off-campus raterate will apply to the entire project. DEFINITION OF EQUIPMENT Equipment is defined as tangible nonexpendable personal property (including information technology systems) having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. The rates relating to four year extension of the Information Sciences Institute (ISI) and Centers for Creative Technologies (CCT) are effective for the periods identified indirect cost rate was granted in the negotiation agreement provided that the ISI and CCT funding or costing mechanisms now in place remain unchanged. This rate agreement updates the fringe benefits onlyaccordance with 2 CFR 200.414(g). NEXT PROPOSAL DUE DATE Your next fringe rate benefits proposal based on actual costs for the fiscal year ending 06/30/24, 06/30/15 is due to our office by 12/31/24, and your indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/25 is due to our office by 12/31/252/31/16.