Global Mobility

Intra-India Relocation Handbook

Table of Contents
Section 1: Introduction ..................................................................................................... 4
1.1 RELOCATION OBJECTIVES ................................................................................................................. 4
1.2 POLICY OBJECTIVES ....................................................................................................................... 4
1.3 PROGRAM ELIGIBILITY ..................................................................................................................... 4
1.4 HANDBOOK OF BENEFITS ................................................................................................................. 5
1.5 BUSINESS CONDUCT....................................................................................................................... 5
1.6 RELOCATION LETTER ....................................................................................................................... 5

Section 2: Administrative Guidelines ................................................................................. 6

2.1 POLICY ADMINISTRATION ................................................................................................................. 6
2.2 EXCEPTIONS TO POLICY ................................................................................................................... 6
2.3 REPAYMENT AGREEMENT .................................................................................................................. 6
2.4 ROLE OF CARTUS ........................................................................................................................... 7
2.5 CARTUSONLINE............................................................................................................................. 7
2.6 PRIVACY CONSENT FORM AND CONFIDENTIALITY ..................................................................................... 7
2.7 THE EXPENSE REIMBURSEMENT PROCESS .............................................................................................. 7

Section 3: Pre-Departure Support ..................................................................................... 9

3.1 BENEFITS/RELOCATION ORIENTATION .................................................................................................. 9
3.2 IMMIGRATION (FOR FOREIGN NATIONALS ONLY) ..................................................................................... 9
3.2.1 Passports ............................................................................................................................... 9
3.2.2 Visa and Work and Residence Permits ........................................................................................ 9
3.3 SECURITY ASSESSMENT ................................................................................................................. 10
3.4 PERSONAL, FINANCIAL AND LEGAL MATTERS ........................................................................................ 10

Section 4: Relocation Support ......................................................................................... 11

4.1 MISCELLANEOUS EXPENSE ALLOWANCE (MEA) ..................................................................................... 11
4.2 AUTOMOBILES ............................................................................................................................ 11
4.3 SHIPMENT OF HOUSEHOLD GOODS AND PERSONAL EFFECTS ...................................................................... 11
4.4 INSURANCE................................................................................................................................ 14
4.4.1 Conditions Not Insured .......................................................................................................... 14
4.5 STORAGE-IN-TRANSIT OF HOUSEHOLD GOODS ..................................................................................... 15
4.6 TRAVEL TO HOST LOCATION ............................................................................................................. 15
4.7 TEMPORARY LIVING ...................................................................................................................... 15
4.7.1 Separate Travel for Dependents-............................................................................................. 16
4.8 ORIENTATION SERVICES ................................................................................................................. 16
4.9 DESTINATION LOCATION HOUSING .................................................................................................... 17
4.9.1 Finder’s Fee .......................................................................................................................... 17
4.10 EDUCATION REIMBURSEMENT.................................................................................................................. 17

Section 5: Tax Policy ....................................................................................................... 18

5.1 TAX ASSISTANCE.......................................................................................................................... 18

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5.2 TAX ASSISTANCE TABLE ................................................................................................................. 18

Appendix 1: Dual Relocation Policy Provisions ................................................................... 20

INTRA-INDIA HANDBOOK | 1/1/2018 2

 Intra-India Relocation Handbook
Internal Management

Version 2 Other Boeing Number: N/A

Version Effective Date: January 1, 2021
Content Owner: Global Mobility Note: Revised 01Jan2021,
Maintained by: Cartus
Authorization for Release:
Date: NEED DATE
NEED AUTHORIZER Global Mobility

INTRA-INDIA HANDBOOK | 1/1/2018 3

SECTION 1: INTRODUCTION
Congratulations on your relocation with The Boeing Company or any Boeing affiliated entities (“the
Company”). The Company wants your experience to be professionally and personally rewarding. At
the same time, you will be contributing to the success of the Company’s international business
operations while helping to advance the Company’s global presence.

1.1 Relocation Objectives

The Company operates in a global environment and needs mobile employees to successfully manage
and grow the business. One-way relocations within India are seen as an important contribution to the
Company’s mission, vision and global strategy and serve to provide The Company’s operations with
quality employee talent able to implement business objectives.

Likewise, relocations create a valuable, career-enhancing opportunity for selected employees to grow
professionally in different working environments. A relocation will provide you with a one-of-a-kind
forum to apply your knowledge, skills, experience and judgment in areas that will enrich your
professional career.

1.2 Policy Objectives

The Company is committed to providing all transferees support to maximize the benefits of an intra-
country relocation. The Company’s ultimate goal is to provide the guidance, support, and assistance
necessary to facilitate and ease your transition to your new surroundings in an expeditious manner while
ensuring the overall experience of working and living in a new location is rewarding for you, any
accompanying dependents and for the Company. It is the intent of the policy to minimize financial
hardships by reimbursing transferees for most reasonable relocation-related expenses, thus ensuring:

 A transferee is not materially advantaged or disadvantaged while relocating

 A transferee does not suffer undue financial hardship or receive excessive financial gain
 Consistent treatment for all transferees
 Flexibility and cost effectiveness while meeting the Company’s business needs
 Competitiveness in the Company’s marketplace
 Support for a successful relocation

It is important that you read this handbook in its entirety and become acquainted with its features and
provisions. It has been designed as a reference to assist you and your family if accompanying during
decision-making as you prepare for your intra-India relocation.

Please note that this program has been designed to provide tax benefits and cost savings for the
Company and for you. If you choose to work outside of the guidelines, certain benefits may not be
available to you.

1.3 Program Eligibility

This intra-country relocation policy applies to existing or newly hired employees of the Company who
are transferred, at the request of the Company, to work in another location within the same country for
an indefinite duration.

In addition to the employee, dependents eligible for relocation benefits under this policy are defined as
follows:

 Spouse
 Your dependent children (as permitted by host location law and/or practice, and un-married
natural or adopted children of assignee and/or spouse through age 18) who are not employed
full-time. Please note that there may be location-specific limitations defining and/or regarding
eligible dependents that may supersede or otherwise limit the Company definition.

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This policy does not apply to long term or short term international assignments, one way international
relocations, extended business trips, or any temporary assignments.

If you and your spouse are both offered a relocation to the same location at the Company’s request, the
benefit provisions that you will be eligible to receive will be evaluated. Some of the benefits will be
duplicated while some will be provided on a per household basis. See Appendix 1, p. 20 for additional
detail.

1.4 Handbook of Benefits

The Company’s intra-India relocation program is designed to help you transition to your new work
location as smoothly as possible. This handbook describes the scope of support provided by the
Company. This handbook describes the provisions of the program effective as of the date shown in the
change control record on p. 4. It replaces all policy handbooks or guides issued prior to that date. The
employee is expected to contribute to the expenses beyond those specified in the handbook, either
directly or through the use of the Miscellaneous Expense Allowance (see Section 4.1). Only the benefits
described in this handbook are offered. If a benefit is not noted, it is not covered.

Authorized benefits must be exercised within one year of the effective date of transfer or hire date. All
benefits will cease with subsequent relocation (including international long-term assignment) or
termination.

Nothing in this handbook should be interpreted as a guarantee of continued or future employment for
any duration or as creating an employment contract, expressed or implied.

1.5 Business Conduct

The Company expects each employee to observe the highest standards of honesty, integrity and quality
in his or her business dealings. Employees and their accompanying families are highly visible
representatives of the Company in their destination locations. As such, you should familiarize yourself
with and adhere to all applicable Company policies and departure and destination location laws. Failure
to adhere to applicable policies and laws could subject you and the Company to legal and/or reputational
harm and may result in your return to origin location and/or termination. You and your family members
should follow both the letter and the spirit of the law, not only to protect yourself from criminal or civil
penalties, but also to maintain and advance the Company’s image and reputation as a good corporate
citizen in the locations in which we operate.

1.6 Relocation Letter

The Relocation Letter is the governing document of the relocation, and is a comprehensive and
personalized guide that details the terms and conditions of your transfer, including: compensation,
benefits and relocation support. This letter will be provided to you by your Cartus International
Assignment Consultant. Upon receipt and review of the Relocation Letter, you will be required to sign
it, thus indicating your understanding and acceptance of the terms and conditions of the relocation set
forth therein, and return to your Cartus International Assignment Consultant. It is important that you
review the Relocation Letter carefully and refer all questions to Cartus.

The Relocation Letter must be signed and returned to Cartus prior to the initiation of any transfer
benefits.

INTRA-INDIA HANDBOOK | 1/1/2018 5

SECTION 2: ADMINISTRATIVE GUIDELINES

2.1 Policy Administration

The Company’s Global Mobility Department is responsible for the interpretation and approval of the
program. The Company has established a one-way relocation policy in accordance with PRO-6281,
“Assignment and Relocations, Domestic and International” to provide reasonable, consistent, and cost
effective financial assistance and quality services to employees who relocate at the Company’s request.
The policy is designed to address most events in a typical relocation, but does not offer or imply that all
relocation related costs will be fully compensated. This handbook is only a guide to help you understand
the relocation benefits you may receive. Some specific benefits will be detailed in your Relocation Letter.
The Company reserves the right to amend, limit or change any of the policy provisions, with or without
prior notice.

The Company has engaged Cartus, an international relocation/assignment management company, to

oversee the delivery of many of the relocation-related benefits. As a team, the Company and Cartus will
work together to facilitate the pre-departure, relocation, and any post-arrival benefits. In addition, your
committed involvement with the process will ensure a smooth transition and successful relocation to the
destination location.

In addition, the following will apply:

 The Company will determine which policy you are eligible to receive.
 The Company has established policy provisions that are intended to support most relocation-
related needs. It is not the Company’s intent to address and/or compensate for personal lifestyle
decisions that may have an adverse impact on your financial situation.
 There is no monetary value to be paid “in lieu” of any relocation benefit not utilized. In addition,
any unused policy components cannot be substituted for other relocation benefits.
Authorized benefits must be exercised within one year of the effective date of transfer or hire date. All
benefits will cease with a subsequent relocation or termination.

2.2 Exceptions to Policy

The Company strongly discourages exceptions to the relocation policy. A Miscellaneous Expense
Allowance is provided for those additional expenses not covered in this Handbook. If an exception
request is necessary, however, there is a formal process in place that must be followed. Exception
requests must be submitted in writing to your Cartus International Assignment Consultant, who will
compile all the necessary information for the Company’s exception request document and send the
information to Global Mobility for consideration. Global Mobility may then consult with the Business Unit
and/or Corporate Compensation for a determination. Concurrence for any exceptions must be received
from the transferee’s Manager.

2.3 Repayment Agreement

A Repayment Agreement will be included in your Relocation Letter. Upon signing the Relocation Letter,
you and the Company specifically acknowledge and agree that if you voluntarily resign or are dismissed
for cause within one year of the effective date of your transfer, you will be required to reimburse the
Company for all of the relocation reimbursements and allowances provided to you, as set forth above.
You further agree to promptly reimburse the Company for these amounts, and if you fail or refuse to do
so, you authorize the Company to offset these amounts again any other amounts owing from the
Company to you, to the fullest extent permissible under applicable law at the time such offset is made.

The Relocation Letter, including the Repayment Agreement, must be signed and returned to Cartus prior
to the initiation of any relocation benefits.

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2.4 Role of Cartus
Upon receiving notification of your transfer, Cartus will assign an International Assignment Consultant
(IAC) to be your primary point of contact throughout your relocation. Your IAC will counsel you on the
relocation benefits, coordinate the various suppliers assisting with your relocation, help you navigate
through the process, coordinate reimbursement of approved expenses and answer any questions you
or your family may have.

Questions not related to your relocation benefits outlined in this handbook should be directed to
CartusOnline.

2.5 CartusOnline
Cartus’ website will give you access to helpful information and details pertinent to your move. In
addition to working with your IAC, this web site provides another source of information that will help
ensure a smooth transition to your host location.

Features and benefits of the website include:

 Online access to relocation information, including general destination information

 Tips, tools, timelines, and calculators to help you make informed decisions
 Access to downloadable forms and checklists
 Secure site to ensure that no one else can access your personal information
 Automated expenses processing
 Activities and games to get children involved in the move

2.6 Privacy Consent Form and Confidentiality

Cartus has taken proactive steps to comply with current legislation which requires demonstration of
your freely-given consent regarding the use and processing of your personal data. You will need to
agree to allow Cartus to access your personal information. When you first log in to CartusOnline you
will be asked to agree to “opt-in” before starting the relocation process. ONCE THIS STEP IS
COMPLETE, Cartus will be able to move forward in administering your benefits. In addition, the
Company may provide certain employee information including salary, social insurance number, and tax
information. Cartus agrees that its employees will maintain the confidentiality of this personal
information and use it strictly for the purposes of administering the Company’s relocation program.

2.7 The Expense Reimbursement Process

You will be reimbursed for allowable, reasonable, and properly authorized expenses covered by this
policy. You are expected to maintain expenses at a conservative level and to be familiar with which
expenses are reimbursable. The Company may, at its discretion, choose not to reimburse, in full or in
part, any expense that is deemed unreasonable or excessive. All travel expenses, unless otherwise
specified, must be in accordance with the Company Travel Policy. You will also use this expense
reimbursement process to request any authorized per diem amounts.

For those expenses directly reimbursable to you such as passport expenses, Cartus will process your
expense reimbursements within 3 to 4 business days upon receipt of the completed relocation expense
report with the supporting documentation, including receipts for any expenses incurred. You will submit
for reimbursement using the Cartus website. Submitting online is easy, and your IAC will explain the
steps to follow for reimbursement. Detailed information concerning out-of-pocket expenses for
reimbursement can be found in the relevant policy component information in this handbook.

IMPORTANT TO REMEMBER:
 Relocation expenses must be separate and distinct from business expenses.
 You must use a personal credit card or cash for relocation-related expenses. Do not use your
company issued credit card.

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  You must retain receipts and submit itemized receipts and/or proof of payment for all
expenditures.
 Credit card statements cannot be used in lieu of receipts.
 If you are traveling on business during this period, you must submit those expenses following
your normal business travel process.

Note that allowances for certain benefits will be provided versus expense reimbursement. Expenses for
benefits paid by allowance are not eligible for reimbursement.

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SECTION 3: PRE-DEPARTURE SUPPORT
3.1 Benefits/Relocation Orientation
Your IAC will conduct an extensive benefits orientation with you and your spouse to introduce you to
the one-way relocation program and acquaint you with the various aspects of the handbook, benefits,
and process. Topics discussed will include: pre-departure programs, destination assistance, relocation-
related components, and travel and expense reimbursement.

3.2 Immigration (For Foreign Nationals only)

You will not be able to start your relocation until you have met the immigration requirements of the
destination location, if applicable. The Company will provide the following immigration assistance for
foreign nationals being relocated within India:

3.2.1 Passports
A valid passport may be required to apply for a business visa or work permit, as well as for travel
between countries, or within the same country if you are a foreign national. All accompanying family
members, including infants, must also have their own individual passports if applicable. For current
passports, you are responsible for ensuring they are valid. You are expected to secure all appropriate
passport(s) and all associated costs for obtaining or renewing passports will be reimbursed to you
through Cartus.

NOTE: Applications should be filed as soon as possible after acceptance of the transfer. The passport
application or renewal processing time can be unpredictable as it is dependent on many factors such as
season, location, and other events (i.e. staffing issues).

3.2.2 Visa and Work and Residence Permits

If relocating internationally or to a new location within the same country if you a foreign national, the
Company requires that you be in possession of all appropriate immigration documents before traveling
to the destination location to begin your new job.

A Company approved immigration service provider will coordinate with you to obtain any required visas,
work permits, and/or residence permits. You will receive support throughout the process, including
guidance regarding documentation needed and timing parameters, as well as assistance in preparing
paperwork.

Immigration costs for your approved accompanying family members to travel and live in the destination
location, if applicable, are covered by the Company. The cost for obtaining additional documents for
family members, such as work permits or student visas, are your responsibility.

Out-of-pocket expenses that may be necessary to secure the required immigration documents will be
reimbursed. Some examples are:

 Consulate appointment fees including transportation costs to and from the Consulate (auto,
parking and tolls)
 Notarization fees
 Unavoidable rush processing fees
 Duplicate documentation fees
 Photographs
 Entry and exit visas
 Necessary translator or interpreter fees
 Limited travel cost related to authorized accompanying dependents required to return home to
apply for a visa for the new job location

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You will submit to Cartus for reimbursement of any of these incurred costs according to the
reimbursement process described earlier in this document.

Costs not reimbursed include, but are not limited to the following:

 Visas for individuals not authorized for policy benefits

 Student visas for dependents not otherwise able to obtain legal entry through the relocating
assignee
 Any costs related to a dependent not authorized for relocation benefits

Please note that for many locations host location law mandates that the employee must
obtain the required immigration documents before the entry of household goods to the
destination location or even the signing of a lease will be permitted.

3.3 Security Assessment

You and your family’s safety is a top priority. The Company’s Security Team is therefore notified of each
relocation as it is authorized. Security will evaluate whether a security assessment will be provided
based on the location.

3.4 Personal, Financial and Legal Matters

There will likely be some personal matters to address prior to your transfer, such as updating or drafting
your will, closing bank accounts, revising insurance policies, continuing mortgage payments and other
installment payments if applicable, modifying contract arrangements with investment firms, etc. The
Miscellaneous Expense Allowance described in a later section (4.1) is intended to defray cover any
associated costs.

INTRA-INDIA HANDBOOK | 1/1/2018 10

SECTION 4: RELOCATION SUPPORT
4.1 Miscellaneous Expense Allowance (MEA)
The Company provides a one-time lump sum payment to help offset incidental relocation expenses that
are not specifically reimbursed or covered by the Company. The amount of your allowance will be
identified in your Relocation Letter. This payment will be directed to Boeing payroll by Cartus upon your
arrival in the new work location and will be included in your first or second paycheck.

Some examples of intended uses for the Miscellaneous Expense Allowance include, but are not limited
to:
 Excess baggage and/or fees for household goods shipment in excess of shipping limits
 Pet transportation and associated expenses (pet carrier, inoculations, boarding, etc.)
 Legal costs associated with setting up power of attorney, preparing / updating a will, etc.
 Cost for duplication of records: medical, dental, and school
 Fees from personal financial advisors
 Installation of telephone, Internet, TV and cable service
 Purchase/installation of carpet and wallpaper
 Cleaning of origin/destination location house unless required in lease agreement
 Purchase of clothing, luggage or special items needed in the host location
 Bank charges for opening new accounts
 Destination-location property insurance coverage unless a requirement of the location, or
required per the lease agreement
 Tips for movers
 Any other relocation expenses not otherwise covered in this handbook

This payment is not tax assisted. Taxes will be withheld.

4.2 Automobiles
The Company will cover shipping up to two (2) eligible vehicles, including two wheelers (that cannot be
shipped with the household goods) if the move is greater than 500 miles / 800 kilometers. The vehicles
must be in working order, must fit on a standard car carrier or moving van. If the move is 500 miles /
800 kilometers or less, you are required to drive the car(s) to the new location or ship them at your
own expense. Two wheelers can be shipped with the household goods, be in working order, and meet
all shipping requirements. If the two wheeler does not fit in with the household goods, it will be sent as
a partial load shipment as there is no special carrier for motor bikes. The Company will not cover any
fees for special handling, registration and licensing of vehicles.

4.3 Shipment of Household Goods and Personal Effects

Moving your household goods is a critical part of your relocation. The Company will pay the necessary
expenses for moving your household goods and personal possessions from your current work location
to your new location.

Cartus will select the moving company and have them contact you. Cartus works with top quality,
moving companies to provide this service to you. You will be given the name of the mover who is best
suited to provide you with quality service based on your location. All moves should be scheduled for
weekday delivery to avoid potential weekend penalties. You should contact your IAC as early as possible
to establish a preliminary schedule as household goods shipments can take up to three weeks to book.
Once a moving company/van line has been selected, a representative will be contacting you to arrange

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for a pre-move survey. The moving company representative will be your point of contact for scheduling
of packing, moving and delivery of your household goods.

During your initial contact, a representative with the selected moving company will:
 Ask for basic information about your move (locations, number of rooms, type of furniture,
appliances, etc.)
 Discuss steps you should take to prepare an inventory and estimate of value for your household
goods
 Explain services provided by the moving company
 Identify any special moving needs requiring prior approval from the Company
 Provide you with detailed written information on move planning and preparation
 Review any other matters related to your move

From this point forward, Cartus and your moving company representative will be in touch with you
regularly to assure that your move goes smoothly. Any questions or concerns you have about
procedures, schedules, items to be shipped or other aspects of your household move should be directed
to your IAC.

The selected household goods moving company will pack, load, insure, transport, deliver and unpack
your normal household goods. There are some limits to this service. Multiple pack/load and delivery
services are not authorized. Furniture and boxes will be placed in your home where specified, and the
contents of your boxes will be unpacked and placed on the closest flat surface if desired. Unpacking
beyond this description is considered an additional service or maid service and may be obtained from
the moving company at an additional cost to you. Such services are considered miscellaneous expenses
and will not be reimbursed by the Company.

Authorized moving services are limited to household goods that will be transported to the destination
work location by the household goods carrier.

In order to comply with insurance guidelines, no personally packed by owner (PBO) boxes are allowed.
The household goods services provides packing and unpacking of household goods.
Coverage for shipment includes:
 Packing and loading of household goods
 Overland transportation
 Disconnect/reconnect major appliances
 Dismounting and mounting of T.V.s
 Delivery, uncrating, and unpacking at the destination, and removing debris
 One (1) additional debris removal within 30 days of delivery
 Insuring goods from the time of packing in the departure location to the time of delivery to
destination residence
 Disassembly/reassembly of standard furniture items: beds, desks, other large furniture items
(this does not include furniture items that were not previously assembled, or requires a specialist
to disassemble/reassemble)
 Storage in transit as authorized if required
Items authorized do not include:
 Items in the origin residence or other location used for a personal business
 Hover boards

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  Jewelry, valuable papers, and items of extraordinary value
 Boats, trailers, airplanes, farm machinery, gators, off-road vehicles, travel trailers, pop-up
trailers, camper inserts for pick-up trucks, or automobile/motorcycle parts or other recreational
vehicles, including vehicles/motorcycles under restoration
 Specialty lighting, chandeliers or ceiling fans
 Livestock or domestic animals
 Frozen/perishable foods
 Liquids in unsafe containers/flammable liquids, items that may contaminate or damage other
goods
 Heavy machinery/tractors/farm equipment larger than normally required for yard and garden
maintenance
 Lumber, bricks, stone or other building materials
 Plants
 Animal-drawn carriages or wagons, vintage and show automobiles
 Storage sheds, greenhouses, play houses, dog houses, or other outside buildings
 Campers, motor homes, livestock trailers
 Satellite dishes greater than 24” in diameter
 Hot tubs/spas/saunas/above-ground pools
 Pinball machines
 Live ammunition
 Solar panels
 Wine/Alcohol shipments
 Any other items which cannot be packed or moved by a standard commercial carrier
 Any goods/materials prohibited by law
Note: Gas grills may be shipped but the fuel tank must be emptied and certified before loading.

This list is not all inclusive. Check with your IAC for further details or questions.

Additional Exclusions:
 Excessive or specialty crating, hoisting, or other special services may not be approved
 Maid service or housecleaning service
 Tips to movers
 Disassembly of swimming pools, swing sets, basketball goals, or similar personal property
 Disassembly/assembly of play gyms, television/radio antennas, flagpoles, etc. If such items are
disassembled prior to packing, they may be transported. If movers assemble or disassemble
unusual items, you will be billed directly
 Draining and refilling of waterbeds
 Establishing services such as power, water, gas, telephones, etc.
 Exclusive use of moving van or space reservation
 Unauthorized extra pickups or deliveries
 Unauthorized overtime packing and unpacking
 Unauthorized crating

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While every precaution is taken to properly prepare items for shipment, you must make a personal
assessment of the risks involved relative to the delicate nature of any valuable items. If you choose to
ship valuable items not authorized per policy, the items will be shipped at your own risk and you will be
responsible to insure the items.

4.4 Insurance
You will be provided insurance for authorized shipped items at full replacement value up to $1,000,000
total. The Company will not cover deeds, evidence of debt, currency or securities, jewelry, antiques,
collectibles or heirlooms. Your Cartus IAC will review all the insurance coverage provisions and
requirements for high value items with you.

Claims must be reported within 30 calendar days from date of delivery of the shipment, and, if needed,
your Cartus IAC can assist with filing a claim.
4.4.1 Conditions Not Insured
The insurance coverage does not include these conditions:

 Loss or damage caused by wear and tear, inherent vice, delay, or loss of use
Note: Inherent vice is defined as loss related to the insured item only and not the result of an
external cause
 Fraudulent or dishonest acts
 Damage caused by insects, moths, vermin or inherent vice
 Damage due to changes in climatic conditions including dampness or temperature and
humidity extremes (i.e., cracking and warping)
 Any acts of government, war, or nuclear exposures and consequential losses
 Loss or damage not noted on the delivery inventories at destination as missing or having
evident damage
 Loss of data on disks and tapes (Hard drives should be backed up and recommend moving the
disks separately)

 Household appliances and automobiles, unless exceptions are noted at time of delivery for
external damage to such property

 Loss or damage when is PBO(Packed By Owners)

 Marred, scratch, chipped or dented items which have been coded by the moving company as
“conditions unknown”

 Shipments delivered into self-storage units. (Constitutes final delivery and only exceptions
taken at delivery to the warehouse will be honored. Items must be inspected prior to moving
to permanent residence)

 Oil Spill

 Gas Cylinders

Household Goods Moving and Storage expenses may be taxable and subject to wage reporting and tax
withholding; if so, these expenses will be tax assisted. The tax assistance is also taxable and subject
to wage reporting and tax withholding.

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4.5 Storage-In-Transit of Household Goods
Storage-in- transit up to a maximum number of days, which is provided in your Relocation Letter
will be covered, but only if the need for storage is unavoidable. If storage is required for more than
your authorized amount the charge will be billed to you.

If you choose to build a home in the new location, you will be responsible for storage costs beyond
the time period authorized in your Relocation Letter.

Temporary storage of household goods will not be authorized for any length of time to accommodate
plans for vacation or side trips en route to your new home, or remodeling of a new home.

4.6 Travel to Host Location

The Company covers the cost of transportation expenses for you and your accompanying family
members to travel to the destination location by the most direct route. Coverage includes:

 One way direct economy class airfare from your current to new work location if distance
exceeds 500 miles/800 kms.

 Ground transportation to/from airports

 Up to 4 checked bags (including any free bags authorized by the airline) per person not to
exceed the airlines authorized size and weight standards

 Mileage/Kilometerage, at the current Company rate for up to two personal automobiles, based
on the most direct route from your current location to the new work location

 If traveling by personally owned vehicle, the maximum number of authorized travel days is
computed by dividing the number of miles/kilometers between your current location and your
new work location by 350 miles or 563 kilometers (the minimum number of miles/kilometers
you are expected to travel per day).

 Lodging if driving – every 350 miles/563 kilometers, or if traveling by air, lodging if necessary
with approval.

 Meals and incidentals will be covered by a per diem. The per diem provision will be detailed in
your Relocation Letter.

Covered expenses not direct billed or covered in a per diem must be submitted to Cartus for
reimbursement.

4.7 Temporary Living

The Company offers benefits while in temporary quarters. The temporary living period typically
begins on the day of arrival at the destination and ends with either delivery of household goods to
your new home, expiration of the authorized time period, or movement into permanent quarters,
whichever occurs first. Your authorized temporary living time period will be provided in your
Relocation Letter.
Your Cartus IAC will assist in securing accommodations and arranging for direct billing, if possible. Cartus
will reimburse costs for accommodations that are not direct billed and other out-of-pocket allowable
expenses, and provide per diem payments.

Temporary living expenses covered include:

 Reasonable cost of hotel or corporate housing accommodations and parking for one vehicle, if
needed. $25.00 per day for unreceipted lodging (e.g., if you stay with friends or relatives)

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  A per diem intended to cover meals and incidentals such as laundry services, baggage
handling, relocation related telephone calls, Internet service, and faxes. Your per diem
amount will be communicated in your Relocation Letter
 Actual cost of a rental car (class dependent on family size), taxi, or bus between the current
and new work location
 Transportation from the airport to temporary living accommodations.

Non-reimbursable expenses include, but are not limited to:

 Lodging and meals for en route days on which you take personal side trips or stop over for
more than one day

• Lodging and meal expenses after either expiration of the authorized temporary living period,
establishment of a residence, or delivery of household goods to your new home, whichever
occurs first
• Costs for unauthorized dependents

• Pet deposits and other pet-related expenses

*Rental cars must be returned with a full tank of fuel

4.7.1 Separate Travel for Dependents-

These rules apply if you and your dependents travel at different times:

If….. Then…..

Your dependents travel before you begin your Their first day of expenses begins your
new assignment. authorized reimbursement period.

Their first day of expenses begins your You are reimbursed for their lodging and meal
authorized reimbursement period. expenses only through the end of your
authorized reimbursement period.

Your dependents travel after your authorized You are reimbursed only for their lodging and
reimbursement period or after you establish meal expenses en route. No pre-departure or
residence (whichever comes first) after-arrival costs will be reimbursed.

You are reimbursed only for their lodging and You can start your authorized reimbursement
meal expenses en route. No pre-departure or period when your dependents arrive.
after-arrival costs will be reimbursed.

Lodging, meals, and incidental reimbursements may be taxable and subject to wage reporting and tax
withholding; if so, these expenses will be tax assisted. The tax assistance is also taxable and subject to
wage reporting and tax withholding.

4.8 Orientation Services

Upon arrival in the destination location, you will be provided with a comprehensive one (1) day (8 hour)
orientation program. This service will be coordinated by Cartus through its designated destination
services provider. This program is designed to acquaint you and your family with the facets of daily
living in your new community. You will be provided with location information as well as a familiarization
tour to introduce you to neighborhoods, and community amenities.

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4.9 Destination Location Housing
4.9.1 Finder’s Fee
The Company will reimburse you the Finder’s fee incurred upon locating a property in the new work
location. This reimbursement is not to exceed one (1) month’s rent.
Non-Reimbursable Costs:
 Security deposit or similar payment is necessary to secure the housing
 First and last month’s rent
 Utility deposits
Finder’s fees are reimbursed by Cartus through their reimbursement process with back-up
documentation.

Reimbursement of the finder’s fee may be taxable and subject to wage reporting and tax withholding;
if so, these expenses will be tax assisted. The tax assistance is also taxable and subject to wage
reporting and tax withholding.

4.10 Education Reimbursement

The Company will reimburse admission fee up to INR 25,000 (up to 2 children), Kindergarten
through Grade 12, for first year only. This benefit must be used within 365 days of the
employee’s start date or transfer date. This benefit does not apply to nursery school or day
care.

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SECTION 5: TAX POLICY
Relocation expense reimbursements and payments may be subject to national, regional, and local
income taxes as well as employee social taxes. These reimbursements and payments may be subject to
national, regional, local, and social tax withholding or periodic payments depending upon the applicable
laws governing the taxing jurisdictions. Since a relocation may result in an increased personal tax
liability, the Company has established policies and practices to address this situation.

5.1 Tax Assistance

In most situations, a relocation will have an impact on taxes. The impact can be positive or negative,
but will likely always be more complex. It is the intention of the Company to provide protection from
excess tax related to a relocation. Some reimbursements or allowances however, such as the
Miscellaneous Expense Allowance, will not be tax-reimbursed. To help offset the tax burden you may
face from certain relocation reimbursements, the Company provides additional compensation in the
form of tax assistance. Tax assistance is not a dollar-for-dollar reimbursement of all taxes that may
result from your relocation; however, the net amount of the payment generally offsets the national,
regional, local, and social tax liability.

The following tax assistance table summarizes the relocation policy benefits available and indicates
which benefits are eligible for tax assistance if they are subject to taxes in the receiving jurisdictions.

Tax assistance will be determined by our tax service provider. They will analyze the taxable benefits
subject to tax assistance paid or reimbursed to you and determine an appropriate amount of tax
assistance intended to cover any additional national, regional, local, and social taxes that you are subject
to. The amount of tax assistance paid to you directly will be reduced by the amount of any taxes paid
directly to the taxing jurisdictions by the Company, if applicable.

NOTE THE FOLLOWING:

It is your responsibility to meet all personal tax filing requirements in your departure and destination
locations. The Company assumes no responsibility for your failure to abide by all applicable laws and
regulations.

5.2 Tax Assistance Table

Intra-India Relocation Policy

Benefit Eligible for Tax Assistance?
En Route Travel

En route transportation expenses, airfare or Yes

mileage / kilometerage

Meals and incidentals Yes

Actual lodging if applicable Yes

Temporary Living Expenses (exclusive of en route travel)

Lodging, meals and incidentals between Yes

departing and receiving locations

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 Local transportation (rental car, bus, taxi, Yes
train, etc.)

Household Goods/Autos

Packing and shipping of actual and reasonable Yes

household goods

Household goods storage in transit Yes

Shipment of personal vehicle(s) Yes

Miscellaneous Expense Allowance No

Finder’s Fee Reimbursement Yes

Area Orientation Service Yes

School Admission Fee Reimbursement Yes

Tax Assistance No

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APPENDIX 1: DUAL RELOCATION POLICY PROVISIONS

Dual Relocation Policy Provisions Application

Shipment of Household Goods This benefit is not duplicated.

Home Country Automobile (up to two (2) This benefit is not duplicated.
vehicles)

Temporary Living: Host and Home This benefit is not duplicated.

Country
Miscellaneous Expense Allowance The benefit is not duplicated; the amount will
be based on the higher salary.

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