Common use of TREATMENT OF FRINGE BENEFITS Clause in Contracts

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost for the fiscal year ending 06/30/2021, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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)) the off-campus 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-off- campus, the off-campus rate will apply to the entire project. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost for the fiscal year ending 06/30/202106/30/2020, is due in our office by 12/31/202112/31/2020. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. TREATMENT OF FRINGE BENEFITS: This organization uses fringe benefit rates for estimating direct fringe benefit costs on grant applications and contract proposals. For cash claims and final reporting purposes, the following fringe benefits are specifically identified to each employee and charged individually as direct costs: FICA, FICA Medical, Health Insurance and Retirement. The following benefits are covered by the rates listed in Section I: Workers' Compensation, Unemployment Compensation, Terminal Leave, Severance Pay, Employee Assistance Program, Tuition Waivers, and Short/Long Term Disability. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit Fringe Benefits rates proposal based on actual cost for the fiscal year ending 06/30/2021, FYE 06/30/2022 is due in our office by 12/31/202112/31/2022. *This Rate Agreement updates the F&A section only*. The next F&A rate rates proposal based on actual cost for the fiscal year ending 06/30/2023, FYE 06/30/2024 is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,00012/31/2024.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES 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 are not made for the cost of these paid absences. OFF-CAMPUS 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)) the off-campus 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, the off-campus rate will apply to the 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 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 be due in our office by 12/31/24. Your next fringe benefit proposal based on actual costs for the fiscal year ended 6/30/23 will be due in our office by 12/31/23. *This rate agreement updates the Fringe Benefits section only.* Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost for the fiscal year ending 06/30/2021, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES 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 are not made for the cost of these paid absences. OFF-CAMPUS 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)) the off-campus 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, the off-campus rate will apply to the entire project. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement FICA, Health Insurance Retirement, Tuition Remission Disability Insurance, Unemployment Insurance Life Insurance, Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance *This Rate Agreement reflects both F&A and Fringe Benefits Rates.* The next fringe benefit proposal Fringe Benefit cost proposal, based on actual cost costs for the fiscal year ending 06/30/2021May 31, 2023, is due in our office by 12/31/2021November 30, 2023. The next F&A Facilities & Administrative cost rate proposal proposal, based on actual cost costs for the fiscal year ending 06/30/2023May 31, 2026, is due in our office by 12/31/2023November 30, 2026. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,0002,500.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The ERA Administration Income Continuation Insurance *This Rate Agreement reflects new Fringe Benefits Rates only.* Your next fringe benefit proposal based on actual cost costs for the fiscal year ending 06/30/2021, 06/30/2021 is due in our office by 12/31/2021. The Your next F&A rate proposal based on actual cost costs for the fiscal year ending 06/30/2023, 06/30/2019 is due in our office by 12/31/2023currently under review. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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)) the off-campus 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-off- campus, the off-campus rate will apply to the entire project. Fringe Benefits include: FICA, Retirement, Worker’s Compensation, Unemployment Insurance, Health Insurance, Dental Insurance, Long-Term Disability, Employee Tuition Remission, Termination Pay, Employee Assistance Plan, and Employee Benefits Platform. The Facilities and Administrative rates contained in this Agreement are applicable to contracts and grants awarded to the Clemson University Research Foundation (CURF). The Fringe Benefit rates are applicable only to University employees. This rate agreement makes changes to Fringe Benefit rates only. The next fringe benefits proposal based on actual costs for the fiscal year ending 6/30/2020 is due in our office by 12/31/2020. The next indirect cost proposal based on actual costs for the fiscal year ending 06/30/2022, is due by 12/31/2022. Per 2 CFR 200.414(g) - A rate extension has been granted. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost for the fiscal year ending 06/30/2021, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. Equipment means tangible personal property Fringe Benefits include: FICA, Retirement, Life Insurance, Unemployment Insurance, Health Insurance, Scholarship Benefits, Compensated Absences, Terminal Pay, Death Benefits and Workers' Compensation. This Rate Agreement applies to the University of Memphis and the University of Memphis Research Foundation (including information technology systems) having a useful life of more than one year and a perEIN 00-unit acquisition 0000000). *This Rate Agreement updates the Fringe Benefit Rates only.* Your next Fringe Benefit cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost costs for the fiscal year ending 06/30/2021, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, 6/30/2023 is due in our office by 12/31/2023. Your next F&A proposal based on actual costs for the fiscal year ending 0630/2025 is due in our office by 12/31/2025. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.5000. ORGANIZATION: University of Memphis AGREEMENT DATE: 05/16/2023 SECTION Ill: GENERAL

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to apply. Actual costs will be apportioned between on- campus and off-campus components. Each portion will bear the entire projectappropriate rate. FRINGE BENEFITS: FICA Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission Dental Insurance Benefits' Administration Child Care Assistance Lump Sum Separation Payments Extended Sick Leave Employee Assistance Program Group Travel Insurance FSA & HSA Match Condolence Payments As of 09/01/01 Telecommunications and Networking and the Animal Care Facility are specialized service centers. *This Rate Agreement reflects new Fringe Benefits Rates only.* Your next fringe benefit proposal based on actual costs for the fiscal year ending 08/31/2020 is due in this office on 02/28/2021. Your next indirect cost proposal based on actual costs for the fiscal year ending 08/31/2022 is due in this office on 02/28/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost for the fiscal year ending 06/30/2021, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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)) the off-campus 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-off- campus, the off-campus rate will apply to the entire project. FRINGE BENEFITS: FICA TIAA/CREF Retirement Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Termination Pay Sabbatical Leave Employees Education Privilege Medicare Employees Match LSU Money Purchase Plan Per 2 CFR 200.414(g) - A rate extension has been granted. *This Rate Agreement reflects new Fringe Benefits Rates only.* Next Proposal Due - Your next Fringe benefit proposal based on actual cost for the fiscal year ending 06/30/2020 will be due in our office by 12/31/2020. Your next F&A proposal based on actual cost for the fiscal year ending 06/30/2021 will be due in our office by 12/31/2021. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost for the fiscal year ending 06/30/2021, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. FRINGE BENEFITS: FICA Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Employee Tuition Remission Dental Insurance Annual and Sick Leave - Accrued and Paid Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance *This Rate Agreement reflects new fringe Benefits Rates only.* The next fringe benefit indirect cost proposal based on actual cost costs for the fiscal year ending 06/30/202109/30/2022 is due in our office by 03/31/2023. The next fringe benefit proposal, based on actual costs for the fiscal year ending 09/30/2022, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,00003/31/2023.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. FRINGE BENEFITS: FICA Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Employee Tuition Remission Dental Insurance Annual and Sick Leave - Accrued and Paid Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next indirect cost proposal based on actual costs for the fiscal year ending 09/30/2022 is due in our office by 03/31/2023. The next fringe benefit proposal based on actual cost costs for the fiscal year ending 06/30/2021, 09/30/2021 is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,00003/31/2022.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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)) the off-campus 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-off- campus, the off-campus rate will apply to the entire project. FRINGE BENEFITS: FICA, Retirement, Disability Insurance, Worker's Compensation, Life Insurance, Unemployment Insurance, Health Insurance, Dental Insurance, Optical FSA-Employer Match, Longevity, Sick time Payout, Tuition Waivers *This Rate Agreement reflects new Fringe Benefits Rates only.* Per 2 CFR 200.414(g) - A rate extension has been granted. Next Proposal Due: Your next fringe benefit proposal based on actual costs for the fiscal year ending 6/30/2019 is due in our office by 12/31/2019. Your next F&A proposal based on actual costs for the fiscal year ending 06/30/2020 is due in our office by 12/31/2020. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance The next fringe benefit proposal based on actual cost for the fiscal year ending 06/30/2021, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. FRINGE BENEFITS: FICA Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Employee Tuition Remission Dental Insurance Annual and Sick Leave - Accrued and Paid Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Health Insurance Tuition Remission-Employee Dental Insurance Extended Sick Leave Termination Pay Severance Allowance This rate agreement updates fringe benefit rates only. The next indirect cost proposal based on actual costs for the fiscal year ending 09/30/2022 was due in our office by 03/31/2023. The next fringe benefit proposal based on actual cost costs for the fiscal year ending 06/30/2021, 09/30/2023 is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023, is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,00003/31/2024.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). 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, the off-campus rate will apply to the entire project. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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. FRINGE BENEFITS: FICA TIAA/CREF Retirement FICA, Retirement, Disability Insurance Insurance, Worker's Compensation Compensation, Life Insurance Insurance, Unemployment Insurance Insurance, Health Insurance Insurance, Dental Insurance, Employee Assistance Program, Employee Tuition Remission-Employee Dental Insurance Extended Assistance, Disability Premium Waiver, Sick Leave Termination Pay Severance Allowance Payout, Sick Leave - Long Term Disability, Child Care Per 2 CFR 200.414(g) - A rate extension has been granted. *This rate agreement updates fringe benefit rates only.* Next Proposal Due The next fringe benefit rate proposal based on actual cost costs for the fiscal year ending 06/30/2021, ended 06/30/2021 is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost costs for the fiscal year ending 06/30/2023, 06/30/2023 is due in our office by 12/31/2023. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES 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 are not made for the cost of these paid absences. OFF-CAMPUS 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). Grants or contracts Actual costs will not be subject to more than one F&A cost rate. If more than 50% of a project is performed offapportioned between on-campus, the campus and off-campus rate components. Each portion will apply to bear the entire project. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and 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 $5,000appropriate rate. FRINGE BENEFITS: FICA TIAA/CREF Retirement Worker’s Compensation Health Insurance Dental Insurance Life Insurance Disability Insurance Worker's Compensation Life Insurance Medicare Unemployment Insurance Health Insurance Retirement (PERA/Optional Retirement Plan) Tuition Remission-Employee Dental Insurance Extended Sick Remission Accrued Leave Termination Pay Severance Allowance The next of Terminating Employees This rate agreement updates the fringe benefit proposal benefits only. NEXT PROPOSAL DUE DATE: An indirect cost proposal, based on actual cost costs for the fiscal year ending 06/30/202106/30/23, will be due no later than 12/31/23 is due in our office by 12/31/2021now due. The next F&A rate proposal A fringe benefits proposal, based on actual cost costs for the fiscal year ending 06/30/202306/30/23, is will be due in our office by 12/31/2023no later than 12/31/23. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds $5,000.