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-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. 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, the off-site rate will apply to the entire project. Fringe benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage Assistance. The next indirect cost rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 31, 2020. The next fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 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. 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-SITE DEFINITION: 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. Grants or contracts will not be subject to more than one indirect cost rate. If more than 50% of a the project salaries and wages is performed off- site, the off-site rate will apply to the entire project. Fringe benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage Assistance. The next indirect cost rate proposal based on the fiscal year ending June 30, 2020 DEFINITION OF EQUIPMENT Equipment is due in our office by December 31, 2020. The next fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 31, 2020. Equipment means defined as tangible nonexpendable 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 $1,000 or exceeds more per unit. The following fringe benefits are included in the lesser of the capitalization level established by the non-Federal entity fringe benefit rate: FICA, UNEMPLOYMENT INSURANCE (SELF INSURED), WORKERS COMPENSATION, GROUP LIFE AND HEALTH INSURANCE, PENSION PLAN, GROUP DISABILITY, AND DENTAL INSURANCE. NEXT PROPOSAL DUE DATE An indirect cost and fringe benefit cost proposals based on actual costs for financial statement purposesFYE 06/30/20, or $5,000will be due no later than 12/31/20.

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-SITE DEFINITION: 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. Grants or contracts will not be subject to more than one indirect cost rate. If more than 50% of a the project salaries and wages is performed off- site, the off-site rate will apply to the entire project. Fringe benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage Assistance. The next indirect cost rate proposal based on the fiscal year ending June 30, 2020 DEFINITION OF EQUIPMENT Equipment is due in our office by December 31, 2020. The next fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 31, 2020. Equipment means defined as tangible nonexpendable 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 $1,000 or exceeds more per unit. The following fringe benefits are included in the lesser of fringe benefit rate: FICA, UNEMPLOYMENT INSURANCE (SELF INSURED), WORKERS COMPENSATION, GROUP LIFE AND HEALTH INSURANCE, PENSION PLAN, GROUP DISABILITY, AND DENTAL INSURANCE. This Rate Agreement reflects new rates for both Fringe Benefits Rates and Facilities and Administrative Rates. The next Fringe Benefit proposal, based on actual cost for the capitalization level established fiscal year ending 6/30/2022, is due in our office by 12/31/2022. The next Facilities and Administrative Cost proposal, based on actual costs for the non-Federal entity for financial statement purposesfiscal year ending 6/30/2025, or $5,000is due in our office by 12/31/2025.

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-SITE DEFINITION: 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. Grants or contracts will not be subject to more than one indirect cost rate. If more than 50% of a the project salaries and wages is performed off- site, the off-site rate will apply to the entire project. Fringe benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage Assistance. The next indirect cost rate proposal based on the fiscal year ending June 30, 2020 DEFINITION OF EQUIPMENT Equipment is due in our office by December 31, 2020. The next fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 31, 2020. Equipment means defined as tangible nonexpendable 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 $1,000 or exceeds more per unit. The following fringe benefits are included in the lesser fringe benefit rate: FICA, UNEMPLOYMENT INSURANCE (SELF INSURED), WORKERS COMPENSATION, GROUP LIFE AND HEALTH INSURANCE, PENSION PLAN, GROUP DISABILITY, AND DENTAL INSURANCE. The one year extension of the capitalization level established indirect cost rate was granted in accordance with OMB Memorandum M-20-17. NEXT PROPOSAL DUE DATE An indirect cost cost proposal based on actual costs for FYE 06/30/21 will be due by the non-Federal entity 12/31/21 and fringe benefits proposal based on actual costs for financial statement purposesFYE 06/30/20, or $5,000will be due no later than 12/31/20.

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-SITE DEFINITION: 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. Grants or contracts will not be subject to more than one indirect cost rate. If more than 50% of a the project salaries and wages is performed off- off-site, the off-site rate will apply to the entire project. Fringe benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage Assistance. The next indirect cost rate proposal based on the fiscal year ending June 30, 2020 DEFINITION OF EQUIPMENT Equipment is due in our office by December 31, 2020. The next fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 31, 2020. Equipment means defined as tangible nonexpendable 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 $1,000 or exceeds more per unit. The following fringe benefits are included in the lesser of fringe benefit rate: FICA, UNEMPLOYMENT INSURANCE (SELF INSURED), WORKERS COMPENSATION, GROUP LIFE AND HEALTH INSURANCE, PENSION PLAN, GROUP DISABILITY, AND DENTAL INSURANCE. This rate agreement updates the capitalization level established fringe benefits rate only. NEXT PROPOSAL DUE DATE A fringe benefit rate proposal based on actual costs for FYE 06/30/2023 will be due by the non-Federal entity for financial statement purposes, or $5,00012/31/2023.

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-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 campus rate will apply. Grants or contracts will not be subject to more than one indirect F&A cost rate. If more than 50% of a project is performed off- sitecampus, the off-site campus rate will apply to the entire project. Fringe benefits Benefits for Faculty and Classified include: FICA, Retirement, Group Insurance, Health Insurance, Unemployment Compensation, Workers' Compensation, RetirementFaculty-Staff Tuition Waivers, Medical InsuranceShort-Term Disability, Dental Insurance, Life InsuranceLeave Balances Upon Separation, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation PayoutVRS Long-term Disability, and Mortgage AssistanceCash Match Plan. Fringe Benefits for Hourly and Post Doc include: FICA, Unemployment Compensation, and Workers' Compensation. Equipment means an article of nonexpendable and tangible personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. *The next indirect cost rate agreement updates the Fringe Benefits section only. Next fringe benefits rates proposal based on the for fiscal year ending June 30, 2020 is due in our office by December 31, 2020. The next fringe benefit rate Next F&A rates proposal based on the fiscal year ending June 30, 2020 for FYE 06/30/2022 is due in our office by December 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 $5,00012/31/2022.*

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. 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: 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. Grants or contracts will not be subject to more than one indirect cost rate. If more than 50% of a the project salaries and wages is performed off- off-site, the off-site rate will apply to the entire project. Fringe benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage Assistance. The next indirect cost rate proposal based on the fiscal year ending June 30, 2020 DEFINITION OF EQUIPMENT Equipment is due in our office by December 31, 2020. The next fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 31, 2020. Equipment means defined as tangible nonexpendable 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 $1,000 or exceeds more per unit. The following fringe benefits are included in the lesser of fringe benefit rate: FICA, UNEMPLOYMENT INSURANCE (SELF INSURED), WORKERS COMPENSATION, GROUP LIFE AND HEALTH INSURANCE, PENSION PLAN, GROUP DISABILITY, AND DENTAL INSURANCE. This rate agreement updates the capitalization level established fringe benefits rate only. NEXT PROPOSAL DUE DATE A fringe benefit rate proposal based on actual costs for FYE 06/30/2024 will be due by the non-Federal entity for financial statement purposes, or $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 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 campus rate will apply. Grants or contracts will not be subject to more than one indirect F&A cost rate. If more than 50% of a project is performed off- sitecampus, the off-site campus rate will apply to the entire project. FRINGE BENEFITS: FICA Retirement Disability Insurance Worker's Compensation Life Insurance Unemployment Insurance Employee Tuition Remission Health Insurance Dental Insurance *This Rate Agreement reflects new Fringe benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage AssistanceRates only.* Per 2 CFR 200.414(g) - A rate extension has been granted. The next indirect cost rate fringe benefit proposal based on actual costs the fiscal Fiscal year ending June 30, 2020 2020, is due in our office by December 31, 2020. The Your next fringe benefit rate F&A cost proposal based on actual costs for the fiscal year ending June 30, 2020 2020, is due in our office by December 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. The fringe benefits are specifically identified to each employee and are charged using the rate(s) listed in the Fringe Benefits Section of this Agreementindividually as direct costs. The directly claimed 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-SITE DEFINITION: For The off-site rate will apply for all activities performed activities: a) Performed in facilities not owned by the organization and to which where these facility costs are not included in the indirect cost pools; or b) Where rent is directly allocated allocated/charged to the project(s), the . Actual costs will be apportioned between on-site and off-site rate components. Each portion will apply. Grants or contracts will not be subject to more than one indirect cost bear the appropriate rate. If more than 50% of a project is performed off- site, the off-site rate will apply to the entire project. Fringe benefits includeFRINGE BENEFITS: FICA, FICA Retirement Disability Insurance Worker's Compensation Life Insurance Fee Waivers Health Insurance Dental Insurance Events Administration TIAA/CREF Unemployment Compensation, Workers' Compensation, Retirement, Medical Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Mortgage Assistance. Insurance The next indirect cost rate proposal based on the for fiscal year ending June 30, 2020 06/30/2027 is due in our office by December 31, 2020. The next fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 31, 202012/31/2027. 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.. ORGANIZATION: University of Central Arkansas AGREEMENT DATE: 02/02/2024

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-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. 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, the off-site rate will apply to the entire project. Fringe benefits include: FICA/Medicare, Unemployment CompensationRetirement, Disability Insurance, Life Insurance, TIAA/CREF, Workers' Compensation, Retirement, Medical Unemployment Insurance and Health Insurance, Dental Insurance, Life Insurance, Disability Insurance, Tuition Fee Waiver, Special Employee Death Benefit, Employee Service Award, Flexible Benefits Cash Out, Vacation Payout. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and Mortgage Assistancean acquisition cost of $5,000 or more per unit. The next Next indirect cost rate proposal and fringe benefit rates proposal based on the fiscal year ending June 30, 2020 2019 is due in our office by December 31, 20202019. The next *This Rate Agreement updates the fringe benefit rate proposal based on the fiscal year ending June 30, 2020 is due in our office by December 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 $5,000rates only.*