Common use of TREATMENT OF FRINGE BENEFITS Clause in Contracts

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates are listed below. Fringe Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, and the Employee Assistance Program. 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-SITE DEFINITION: For all activities performed in facilities not owned by the organization and to which rent is directly allocated to the project(s), the off-site rate will apply. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity is conducted off-site for at least three consecutive months. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College Park. APPLICATION OF INDIRECT COST RATES TO DOD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200. PRED. 07/01/18 to 06/30/21 57.0% On-Campus Organized Research PRED. 07/01/18 to 06/30/21 28.5% Off-Campus Orgn. Research (A) PRED. 07/01/18 to 06/30/21 30.0% Off-Campus Orgn. Research (B) PROV. 07/01/21 Until Amended Use Same rates and conditions as those cited for fiscal year ending June 30, 2021.

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates rate(s) are listed below. Fringe Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, and the Employee Assistance Program. 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-SITE CAMPUS DEFINITION: For The off-campus rate will apply for all activities performed activities: a) Performed in facilities not owned by the organization institution and to which where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated 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-site campus rate will applyapply to the entire project. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity is conducted off-site for at least three consecutive months. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one yearFringe Benefits include: FICA, Retirement, Life Insurance, Employee Tuition Remission, Sabbaticals, Welfare Fund, Workers' Compensation, Unemployment Insurance, Post Employment Benefits, Health Insurance, and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College ParkVoluntary Employee Retirement Program. APPLICATION OF INDIRECT COST RATES TO DOD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates costs incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200OMB Circular A-21. PRED. 07/01/18 07/01/16 to 06/30/21 57.006/30/24 58.5% On-Campus Organized Research PRED. 07/01/18 to 06/30/21 28.5% Off-Campus Orgn. Research (A) PRED. 07/01/18 07/01/16 to 06/30/21 06/30/24 30.0% Off-Campus Orgn. Research (B) PROV. 07/01/21 07/01/24 Until Amended Use Same same rates and conditions as those cited FYE 06/30/24. *This agreement updates the Fringe Benefit Rate section only. *Your next fringe benefit proposal for the fiscal year ending June 30, 2022, will be due in our office by December 31, 2022. *The next indirect cost rate proposal for fiscal year ending June 30, 20212023, will be due in our office by December 31, 2023.

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates rate(s) are listed below. Fringe Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, and the Employee Assistance Program. 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-SITE CAMPUS DEFINITION: For The off-campus rate will apply for all activities performed activities: a) Performed in facilities not owned by the organization institution and to which where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated 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-site campus rate will applyapply to the entire project. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity is conducted off-site for at least three consecutive months. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one yearORGANIZATION: Temple University AGREEMENT DATE: 08/14/2023 Fringe Benefits include: FICA, Retirement, Life Insurance, Employee Tuition Remission, Sabbaticals, Welfare Fund, Workers' Compensation, Unemployment Insurance, Post Employment Benefits, Health Insurance, and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College ParkVoluntary Employee Retirement Program. APPLICATION OF INDIRECT COST RATES TO DOD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates costs incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200OMB Circular A-21. PRED. 07/01/18 07/01/16 to 06/30/21 57.006/30/24 58.5% On-Campus Organized Research PRED. 07/01/18 to 06/30/21 28.5% Off-Campus Orgn. Research (A) PRED. 07/01/18 07/01/16 to 06/30/21 06/30/24 30.0% Off-Campus Orgn. Research (B) PROV. 07/01/21 07/01/24 Until Amended Use Same same rates and conditions as those cited FYE 06/30/24. *This agreement updates the Fringe Benefit Rate section only. *Your next fringe benefit proposal for the fiscal year ending June 30, 2023, will be due in our office by December 31, 2023. * The next indirect cost rate proposal for fiscal year ending June 30, 2021.2023, will be due in our office by December 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 $5000. ORGANIZATION: Temple University AGREEMENT DATE: 08/14/2023

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates rate(s) are listed below. Fringe Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, and the Employee Assistance Program. 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-SITE CAMPUS DEFINITION: For all activities performed in facilities not owned by the organization institution and to which rent is directly 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-site campus rate will applyapply to the entire project. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity is conducted off-site for at least three consecutive monthsFringe Benefits include: FICA, Retirement, Life Insurance, Employee Tuition Remission, Sabbaticals, Welfare Fund, Workers' Compensation, Unemployment Insurance, Post Employment Benefits, Health Insurance, and Voluntary Employee Retirement Program. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, year and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College Park. APPLICATION OF INDIRECT COST RATES TO DOD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates costs incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200OMB Circular A-21. PRED. 07/01/18 07/01/16 to 06/30/21 57.006/30/20 58.5% On-Campus Organized Research PRED. 07/01/18 to 06/30/21 28.5% Off-Campus Orgn. Research (A) PRED. 07/01/18 07/01/16 to 06/30/21 06/30/20 30.0% Off-Campus Orgn. Research (B) PROV. 07/01/21 07/01/20 Until Amended Use Same same rates and conditions as those cited FYE 06/30/20. *This agreement updates the Fringe Benefit Rate section only.* *Your next fringe benefit proposal for the fiscal year ending June 30, 2019, will be due in our office by December 31, 2019. * The next indirect cost rate proposal for fiscal year ending June 30, 20212019, will be due in our office by December 31, 2019.

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, The following fringe benefits are specifically identified to each employee and are charged individually as direct costs. They are: FICA; Life Insurance, Health Insurance and TIAA/CREF. The directly claimed fringe benefits are listed below. Effective 07/01/2019, following fringe benefits are charged using via the Fringe Benefit rates listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates are listed below. Fringe Benefits includeI: FICADisability, Workers' Compensation, Employee Education, Supplemental Retirement Income, Post Retirement Benefits, Wellness, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Vacation and Terminal Sick Leave, and the Employee Assistance Program. 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-SITE CAMPUS DEFINITION: For all activities performed in facilities not owned by the organization institution and to which rent is directly allocated to the project(s), the off-site rate will applyapply to the entire project. Projects partially Grants or contracts will not be subject to more than one indirect cost rate. If more than 50% of a project is performed off-site are apportioned between their on-site/, the off-site components when projects activity is conducted off-site for at least three consecutive monthsrate will apply to the entire project. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related This Agreement applies to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience Kentucky EIN 00-0000000 and Biotechnology Research (IBBR) and is a department of the University of Maryland Kentucky Research Foundation 00-0000000. Per 2 CFR 200.414(g) - College ParkA rate extension has been granted on 03/17/2020. The one year rate extension of the indirect cost rate was granted in accordance with the OMB Memorandum M-20-17 on 09/28/2020. APPLICATION OF INDIRECT COST RATES TO DOD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by OMB 2 CFR 200. PRED. 07/01/18 07/01/2020 to 06/30/21 57.006/30/2023 55.00% On-Campus Organized Research PRED. 07/01/18 to 06/30/21 28.5% Off-Campus Orgn. Research (A) PRED. 07/01/18 07/01/2020 to 06/30/21 30.006/30/2023 28.70% Off-Campus Orgn. Organized Research (BA) PROV. 07/01/21 07/01/2023 to Until Amended - Use Same same rates and conditions as those cited for fiscal year ending June 30, 20212023. This rate agreement updates both indirect cost rates and fringe benefit rates. The next indirect cost proposal based on actual costs for the fiscal year ending 06/30/2022 is due in our office by 12/31/2022. The 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. 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.

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates rate(s) are listed below. Fringe Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, and the Employee Assistance Program. 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-SITE CAMPUS DEFINITION: For all activities performed in facilities not owned by the organization institution and to which rent is directly 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-site campus rate will applyapply to the entire project. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity is conducted off-site for at least three consecutive months. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one yearFringe Benefits include: FICA, Retirement, Life Insurance, Employee Tuition Remission, Sabbaticals, Welfare Fund, Workers' Compensation, Unemployment Insurance, Post Employment Benefits, Health Insurance, and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College ParkVoluntary Employee Retirement Program. APPLICATION OF INDIRECT COST RATES TO DOD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates costs incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200OMB Circular A-21. PRED. 07/01/18 07/01/16 to 06/30/21 57.006/30/24 58.5% On-Campus Organized Research PRED. 07/01/18 to 06/30/21 28.5% Off-Campus Orgn. Research (A) PRED. 07/01/18 07/01/16 to 06/30/21 06/30/24 30.0% Off-Campus Orgn. Research (B) PROV. 07/01/21 07/01/24 Until Amended Use Same same rates and conditions as those cited FYE 06/30/24. *This agreement updates the Fringe Benefit Rate section only. *Your next fringe benefit proposal for the fiscal year ending June 30, 2020, will be due in our office by December 31, 2020. * The next indirect cost rate proposal for fiscal year ending June 30, 20212023, will be due in our office by December 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 the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000.

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates are listed below. Fringe Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, and the Employee Assistance Program. 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-SITE DEFINITION: For all activities performed in facilities not owned by the organization and to which rent is directly allocated to the project(s), the off-site rate will apply. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity is conducted off-site for at least three consecutive months. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College Park. APPLICATION OF INDIRECT COST RATES TO DOD DoD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates incurred by an institution of higher education under a DOD DoD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200. PRED. 07/01/18 FINAL 07/01/21 to 06/30/21 06/30/22 57.0% On-Campus Organized Research PRED. 07/01/18 07/01/22 to 06/30/21 06/30/23 57.5% On-Campus Organized Research PRED. 07/01/23 to 06/30/26 58.5% On-Campus Organized Research FINAL 07/01/21 to 06/30/22 28.5% Off-Campus Orgn. Organized Research (A) PRED. 07/01/18 07/01/22 to 06/30/21 06/30/23 29.0% Off-Campus Organized Research (A) PRED. 07/01/23 to 06/30/26 30.0% Off-Campus OrgnOrganized Research (A) FINAL 07/01/21 to 06/30/22 30.0% Off-Campus Organized Research (B) PRED. 07/01/22 to 06/30/23 30.5% Off-Campus Organized Research (B) PRED. 07/01/23 to 06/30/26 31.5% Off-Campus Organized Research (B) PROV. 07/01/21 07/01/26 Until Amended Use Same rates and conditions as those cited for fiscal year ending June 30, 20212026.

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rates are listed below. Fringe Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, and the Employee Assistance Program. 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-SITE DEFINITION: For all activities performed in facilities not owned by the organization and to which rent is directly allocated to the project(s), the off-site rate will apply. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity is conducted off-site for at least three consecutive months. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted by the University of Maryland Biotechnology Institute (UMBI). The Center for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College Park. APPLICATION OF INDIRECT COST RATES TO DOD DoD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates incurred by an institution of higher education under a DOD DoD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200. PRED. 07/01/18 FINAL 07/01/21 to 06/30/21 06/30/22 57.0% On-Campus Organized Research PRED. 07/01/18 07/01/22 to 06/30/21 06/30/23 57.5% On-Campus Organized Research PRED. 07/01/23 to 06/30/26 58.5% On-Campus Organized Research FINAL 07/01/21 to 06/30/22 28.5% Off-Campus Orgn. Organized Research (A) PRED. 07/01/18 07/01/22 to 06/30/21 06/30/23 29.0% Off-Campus Organized Research (A) PRED. 07/01/23 to 06/30/26 30.0% Off-Campus OrgnOrganized Research (A) FINAL 07/01/21 to 06/30/22 30.0% Off-Campus Organized Research (B) PRED. 07/01/22 to 06/30/23 30.5% Off-Campus Organized Research (B) PRED. 07/01/23 to 06/30/26 31.5% Off-Campus Organized Research (B) PROV. 07/01/21 07/01/26 Until Amended Use Same rates and conditions as those cited for fiscal year ending June 30, 20212026.

TREATMENT OF FRINGE BENEFITS. For all awards issued up until 06/30/2019, Certain fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. FICA, Worker’s Compensation, Retirement, University Discounts, Health and Life Insurance, Unemployment Compensation, and Payroll Taxes are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below. Effective 07/01/2019, fringe benefits are charged using the rates rate(s) listed in the Fringe Benefits Benefit Section of this Agreement. The fringe benefits included in the rates are listed below. Fringe : Tuition Remission Leave Payouts Retiree Health Benefits include: FICA, Unemployment, Workers Compensation, Health Insurance, Retirement, Retirement Health, Terminal Leave, Employee Training and the Employee Assistance Program. Services 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-SITE CAMPUS DEFINITION: For all activities performed An off-campus program is one that is conducted (1) in leased facilities where space related costs (e.g. rent, utilities and maintenance) are charged directly to the program, or (2) in facilities not owned by the organization and to which rent is directly allocated made available (at no cost) to the project(s)program by a non-University organization. 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-site campus rate will applyapply to the entire project. Projects partially performed off-site are apportioned between their on-site/off-site components when projects activity *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 cost for the fiscal year ending June 30, 2020, is conducted off-site due in our office by December 31, 2020. Your next Facilities and Administrative Cost proposal, based on actual costs for at least three consecutive monthsthe fiscal year ending June 30, 2020, is due in our office by December 31, 2020. Equipment means an article of nonexpendable tangible personal property (including information technology systems) having a useful life of more than one year, year and an a per-unit acquisition cost which equals or exceeds the lesser of $5,000 or more per unit. The RESEARCH base includes University expenditures related to grants and contracts conducted at the following facilities: Agricultural Experiment Station, Cooperative Extension Service. Effective 07/01/10, the RESEARCH base no longer includes grants and contracts conducted capitalization level established by the University of Maryland Biotechnology Institute (UMBI). The Center non-Federal entity for Advanced Research in Biotechnology (CARB) is now the Institute for Bioscience and Biotechnology Research (IBBR) and is a department of the University of Maryland - College Park. APPLICATION OF INDIRECT COST RATES TO DOD CONTRACTS/SUBCONTRACTS: In accordance with DFARS 2231.303financial statement purposes, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by 2 CFR 200. PRED. 07/01/18 to 06/30/21 57.0% On-Campus Organized Research PRED. 07/01/18 to 06/30/21 28.5% Off-Campus Orgn. Research (A) PRED. 07/01/18 to 06/30/21 30.0% Off-Campus Orgn. Research (B) PROV. 07/01/21 Until Amended Use Same rates and conditions as those cited for fiscal year ending June 30, 2021$5,000.