Lifecycle State : Effective

(1)

BI Roxane Inc.

Local Document Type

Document Number:

046-Policy-01031

Version:

4.0

Status: Effective

Document Status History: Date : 28 Feb 2014 00:02:57 GMT -05:00 Lifecycle State : Effective

Document Title:

Part-Time Employees Benefits

Information Protection Classification: Internal use only

This document may not - in full or in part - be passed on, reproduced, published or otherwise used without prior written permission.

SIGNATURES (ELECTRONICALLY OBTAINED): Signed By : Harmon,Cindy (charmon)

Decision : Approved

Decision Date : 21 Jan 2014 13:38:33 GMT -05:00 Role : BI-RI Signatory

Purpose : Revision

Meaning Of Signature : Approval

Signed By : Kochensparger,Andrea (akochens) Decision : Approved

Purpose : Revision

Meaning Of Signature : Approval Signed By : Marina,Glenn (gmarina) Decision : Approved

Purpose : Revision

Meaning Of Signature : Approval

Printed By: sdkvwr_046_RIC (rdgsdk01) Printed On: 01 Mar 2014 @ 12:06:12 PM GMT -05:00

046-Policy-01031 (4.0) Signature Page of 1 1

(2)

Printed copy is for immediate use - then discard

Part-Time Employee Benefits

INTRODUCTION AND PHILOSOPHY

Roxane Laboratories, Inc. and Boehringer Ingelheim Roxane, Inc. (hereafter referred to as "the Company") recognize some of its employees may work a time schedule. This policy outlines the benefits offered to part-time employees.

APPLICABILITY

This policy is applicable to all part-time regular employees (those scheduled to work at least 50% of a full-time schedule, typically 20 hours per week, but less than a full-time workweek, typically 40 hours per week) of

Boehringer Ingelheim Roxane Inc. and Roxane Laboratories, Inc., (the "Company"). Employees will be notified if they are considered part-time for purposes of the Company’s policies and practices.

POLICY

I. Paid Time Off (PTO). Part-time employees may be eligible for PTO subject to the same policies, procedures and terms as set forth for full-time employees PTO in 046-Policy-01025.

PRE-EMPLOYMENT SERVICE CREDIT

Part-time employees refer to Paid Time-Off and Floating Holiday 046-Policy-01025 for details on pre-employment service credit.

ELIGIBILITY

Annual PTO eligibility is determined by adding the number of years the employee has worked at the Company or an affiliated company and the number of years of pre-employment service credit and applying the following schedule:

Service & Credit

Combination Annual PTO time 20-29 hours (schedule) part-time – 50% Annual PTO time 30-39 hours (schedule) part-time – 75%

0 – less than 1 year 52 hours 78 hours

1 through 4 years 72 hours 108 hours

20 years or greater 132 hours 198 hours

NEW HIRE ELIGIBILITY

During the first year of the current employment period, an employee is eligible for PTO. The amount is pro-rated based on the quarter in which the employee starts and is based on the pre-employment credit determination (refer to the chart below for pro-ration).

SCHEDULED TO WORK 20-29 HOURS (WEEKLY) PTO Part-time eligibility 1s t_Quarter 100% 2"d Quarter 75% 3 ra _Quarter 50% 4 th _Quarter 25% 52 hours 52 hours 39 hours 26 hours 13 hours 72 hours 72 hours 54 hours 36 hours 18 hours 92 hours 92 hours 69 hours 46 hours 23 hours

(3)

Printed copy is for immediate use - then discard PTO Part-time eligibility 1s t_Quarter 100% 2"d Quarter 75% 3 ra _Quarter 50% 4 th _Quarter 25% 112 hours 112 hours 84 hours 56 hours 28 hours 132 hours 132 hours 99 hours 66 hours 33 hours

SCHEDULED TO WORK 30-39 HOURS (WEEKLY) PTO Part-time Eligibility H 1st_Quarter 100% 2"d_Quarter 75% 3ra _Quarter 50% 4th _Quarter 25% 78 hours 78 hours 59 hours 39 hours 20 hours 108 hours 108 hours 81 hours 54 hours 27 hours 138 hours 138 hours 104 hours 69 hours 35 hours 168 hours 168 hours 126 hours 84 hours 42 hours 198 hours 198 hours 149 hours 99 hours 50 hours FULL-TIME TO PART-TIME OR PART-TIME TO FULL TIME PTO CALCULATION

Employees moving from Full-time to Part-time or from Part-time to Full-time will have PTO calculated by quarters. Once the new allotment is calculated, any time used will be deducted to calculate the balance.

TRANSFER CALCULATION 1st_Quarter _{100% of new allotment}

2nd Quarter 25% of previous allotment + 75% of new allotment 3rd_Quarter _{50% of previous allotment +50% of new allotment} 4th _Quarter _{75% of previous allotment +25% of new allotment}

CARRY-OVER

All regular part-time employees are allowed to carry over up to the maximum as outlined in the table below. Carry-over of PTO time is subject to the terms and conditions regarding earning and use of carry-over time set forth in 046-Policy-01025.

Part-time Schedule

Maximum Carry-Over/Cash-Out Hours Allowed

20-29 hours (50%) 20 hours 30-39 hours (75%) 30 hours

PTO which is carried over must be used before current year PTO is taken. Any accrued, unused; remaining PTO, beyond the carry-over eligibility is not earned and will be lost. There is no cash out of PTO.

TERMINATION OF EMPLOYMENT

For termination of employment guidelines please refer to Paid Time-Off 046-Policy-01025.

(4)

Printed copy is for immediate use - then discard II. Floating Holidays (FLH)

All part-time employees are eligible to receive FLH. The amount of FLH time earned will be dependent on the employee’s regularly scheduled workweek. Part-time employees must use FLH in 4-hour increments. NEW HIRE ELIGIBILITY

During the first year of employment a part-time employee is eligible for FLH time on a pro-rated basis, based on the quarter in which the employee is hired (refer to the chart below for eligibility and pro-ration). New employees are eligible to use their FLH immediately upon hire, with managerial approval, based on their eligibility determination.

Assigned Work Schedule New Hire Eligibility 1st Quarter hours 2nd Quarter hours 3rd Quarter hours 20-29 Hours Weekly 8 hours 8 hours n/a n/a 30-39 Hours Weekly 16 hours 16 hours 8 hours n/a FULL-TIME TO PART-TIME OR PART-TIME TO FULL-TIME FLH CALCULATION When transferring from full-time to part-time/part-time to full time status, there will be no change in the employee’s FLH balance. Therefore a change in the middle of the year does not affect the amount of the FLH available for the current year.

CARRY-OVER

There are no "carry-over" provisions for FLH. Unused FLH, to the end of the current year will be lost. TERMINATION OF EMPLOYMENT

There is no payout provision for FLH. Unused FLH upon termination will be lost. III. HOLIDAYS

The Company establishes core Holidays prior to the beginning of each year. Holiday pay is granted provided the employee is on the job the scheduled workdays preceding and following the holiday, or if the department Manager authorizes an excused absence on either of those days. Employees will be eligible to receive holiday pay for holidays in which they are scheduled to work. A separate holiday schedule will be established for those working the 12-hour weekend shift.

IV. TRACKING AND USE OF TIME

For Tracking and Use of Time guidelines please refer to Paid Time-Off policy 046-Policy-01025 V. BENEFITS

Part-time employees are eligible to the same benefits as full-time employees.

BENEFITS AVAILABLE THROUGH ANNUAL ENROLLMENT: these benefits are optional and employees are responsible to enroll during the 31 days of eligibility.

• Medical, Dental, Vision, Additional Life Insurance, Flexible Spending Accounts, Group Legal Plan, and Pet Care Plan

BENEFITS AUTOMATICALLY OFFERED:

• Retirement Savings Plan (401K), Retirement Plan (pension), Basic Life Insurance, Business Travel

(5)

Printed copy is for immediate use - then discard Accident, Short Term Disability and Long Term Disability Plan PRO-RATED BENEFITS:

• Paid Time Off, Floating Holiday, and Designated Company Holidays OTHER BENEFITS:

• Credit Union, Jury Duty, Bereavement, Military Duty, Training (internal/external), Safety Glasses/Safety Shoes (condition of job), Employee Service Recognition, Wellness, Travel Assistance Services, Tickets subsidized by the Company, Company Picnic, and Educational Assistance based on policies or guidelines

THE COMPANY RESERVES THE RIGHT TO AMEND, MODIFY, OR TERMINATE THIS POLICY AT ANY TIME.

REFERENCE MATERIAL

046-Policy-01025 Paid Time Off and Floating Holiday Policy

Compliance Helpline A phone number where anyone can report possible violations of this or other policies: 1-800-958-9704.

HR Direct HR Direct is available to assist employees with inquiries regarding this and other company human resources policies. They can be reached by phone at x4200 (internally), 1-800-558-5064 (externally), or emailed at [email protected].

REVISION HISTORY

Revision Date Author Summary of Changes 3.0 2/9/2011 Cindy Harmon • Eliminated cash-out option

4.0 11/08/2013 Rick Tarantelli • Added language from Employee Handbook. • Updated information from legal audit.