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. 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. 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. 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 purposesFringe Benefits include: FICA, or $5,000. FRINGE BENEFITS: FICA TIAA/CREF Retirement Retirement, Disability Insurance Worker's Compensation Insurance, Life Insurance Unemployment Insurance Health Insurance Insurance, Tuition Remission-Employee , Workers' Compensation, Unemployment Insurance, Health & Dental Insurance Extended Sick Leave Termination Pay Severance Allowance Insurance, Death Benefits, Sabbatical Leave, and Post Retirement Benefits. This rate agreement updates the Fringe Benefits section only. The next fringe benefit indirect cost rate proposal based on actual cost for the fiscal year ending 06/30/2021June 30, 2022 is due in our office by 12/31/2021December 31, 2022. The next F&A Next fringe benefit rate proposal based on actual cost for the fiscal year ending 06/30/2023June 30, 2022 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 $5,000December 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. 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. 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. 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 *This Rate Agreement updates the Fringe Benefits section only. Next F&A rates proposal based on actual cost FYE 06/30/2020 is due in our office by 12/31/2020. Next Fringe Benefits rates proposal for the fiscal year ending 06/30/2021, FYE 06/30/2021 is due in our office by 12/31/2021. The next F&A .* This rate proposal based on actual cost for agreement updates 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 $5,000fringe benefits section only.

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. 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 Severance Allowance ERA Administration Income Continuation Insurance *This Rate Agreement reflects new Fringe Benefits Rates only.* Your next fringe benefit proposal based on actual costs for the fiscal year ending 06/30/2020 is due in our office by 12/31/2020. Your next F&A proposal based on actual costs for the fiscal year ending 06/30/2019 is currently 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 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. 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

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. 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. 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-off- campus, the off-campus rate will apply to the entire project. Fringe Benefits for Faculty and Classified include: FICA, Retirement, Group Insurance, Health Insurance, Unemployment Compensation, Workers' Compensation, Faculty-Staff Tuition Waivers, Short-Term Disability, Leave Balances Upon Separation, Disability Insurance, VRS Long-term Disability, and Cash Match Plan. Fringe Benefits for Hourly include: FICA, Unemployment Compensation, and Workers' Compensation. Equipment means an article of nonexpendable and tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit an acquisition cost which equals of $5,000 or exceeds more per unit. *The rate agreement updates the lesser of the capitalization level established by the non-Federal entity Fringe Benefits section only. Next fringe benefits rates proposal 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 06/30/2021June 30, 2022 is due in our office by 12/31/2021December 31, 2022. The next Next F&A rate rates proposal based on actual cost for the fiscal year ending 06/30/2023, FYE 06/30/2022 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 $5,00012/31/2022.*

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. 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. 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. DEFINITION OF OFF-CAMPUS DEFINITION: The A project is considered off-campus rate will apply for all activities: a) Performed in if the activity is conducted at locations other than University 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)project. Grants or contracts Projects will not be subject to more than one F&A indirect cost rate. If two-thirds or 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 following fringe benefits are included in 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 06/30/2021rate(s): FICA, is due in our office by 12/31/2021. The next F&A rate proposal based on actual cost for the fiscal year ending 06/30/2023GROUP LIFE, is due in our office by 12/31/2023MEDICAL, WORKERS COMPENSATION, RETIREMENT, OTHER POST EMPLOYMENT BENEFITS, UNEMPLOYMENT INSURANCE, DISABILITY INSURANCE, EMPLOYEE TUITION REMISSION, TERMINAL LEAVE, AND PARENTAL LEAVE. 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. NEXT PROPOSAL DUE DATE A Fringe Benefits Costs Rates proposal based on actual costs for fiscal year ending 06/30/2024, will be due no later than 12/31/2024. Next F&A rates proposal based on actual costs for fiscal year ending 06/30/2025, will be due by 12/31/2025. *This rate agreement provides a two-year extension of current F&A rates in accordance with 2 CFR 200:414(g).*

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. 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. 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 ERA Administration Income Continuation Insurance The next fringe benefit 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, 06/30/2024 is due in our office by 12/31/202312/31/2024. 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. 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 Employee Tuition Remission Dental Insurance Annual and Sick Leave - Accrued and Paid *This Rate Agreement reflects new Fringe Benefits Rates only.* Per 2 CFR 200.414(g) - A rate extension has been granted. The next indirect cost proposal based on actual costs for the fiscal year ending 09/30/2021 is due in our office by 03/31/2022. The next fringe benefit proposal based on actual costs for the fiscal year ending 09/30/2020 is due in our office by 03/31/2021. 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. 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. 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 is for 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, 6/30/2021 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 06/30/2023June 30, 2020 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 $5,000December 31, 2020.