Incentives. Other incentives also may be available, but not Included in this summary:

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1 Incentives Other incentives also may be available, but not Included in this summary: Targeted business and R&D Incentives Equity Investment Tax Credits Non-Profit Incentives Tourism Development Incentives Specialized and Local Incentives Please call for more information.

2 ADVANTAGE ARKANSAS INCOME TAX CREDIT In all tiers, in order to qualify for the Advantage Arkansas program, the proposed average hourly wage of the new employees hired as a result of the project must be equal to or greater than the lowest county average hourly wage. Currently, the average hourly wage threshold for the Advantage Arkansas program is $ The payroll threshold for qualifying for Advantage Arkansas and the benefit received depends on the tier in which the business locates or expands. The Advantage Arkansas income tax credit is earned each tax year for a period of five years. The income tax credit cannot offset more than 50 percent of a business' income tax liability in any one year and may be carried forward for nine years beyond the tax year in which the credit was first earned. The credit begins in the tax year in which the new employees are hired. Employees must be Arkansas taxpayers. The Advantage Arkansas incentive is available for non-retail businesses engaged in commerce for profit that fall into one or more of the following categories: Eligible computer-related businesses must derive at least 75% of their revenue from out-of-state Office sector businesses that derive at least 75% of their revenue from out-of-state. The average hourly wage paid by these businesses must exceed 150% of the county or state average

3 ADVANTAGE ARKANSAS INCOME TAX CREDIT Tax Back (Sales and Use Tax Refund) Advantage Arkansas participants investing at least $100,000 are eligible for the Tax Back program. This program provides a refund of and use taxes for building materials and taxable machinery and equipment associated with the approved project. The business must sign a job-creation agreement under the Advantage Arkansas program within 24 months of signing the Tax Back agreement. Applicants for Tax Back must obtain an endorsement resolution from the local governing authority that authorizes the refund of its local taxes. Applicants must meet the same qualification criteria as Advantage Arkansas and must be approved by the Arkansas Economic Development Commission. Eligibility The Tax Back incentive is available for non-retail businesses engaged in commerce for profit that fall into one or more of the following categories: Eligible computer-related businesses must derive at least 75 percent of their revenue from out-of-state Office sector businesses that derive at least 75% of their revenue from out-of-state. The average hourly wage paid by these businesses must exceed 150% of the county or state average

4 INVESTARK SALES AND USE TAX CREDIT InvestArk is a and use tax credit program available to businesses established in Arkansas for at least two years that invest $5 million or more in plant or equipment for new construction, expansion or modernization. The business must be approved for the program prior to beginning construction or incurring eligible project costs. The business must obtain a direct-pay and use tax permit from the State of Arkansas. All project expenditures must be incurred within four (4) years of the project eligibility date. All projects will be audited upon completion to confirm the tax credits. The and use tax credit earned under the InvestArk program is based upon a percentage of eligible project cost. The percentage of credit that may be authorized is equal to ½% above the state and use tax rate in effect at the time a financial incentive agreement is signed. Currently the percentage that may be earned as credit is 6.5% of eligible project expenditures. The credit may be used to offset up to 50% of the business' and use tax liability on taxable purchases. The credit is earned in the year the eligible expenditure is made and can be applied against the business's state directpay and use tax liability in the year following the year of expenditure. If the entire credit cannot be used, the remainder may be carried forward for five (5) years. Eligibility The InvestArk Arkansas incentive is available for non-retail businesses engaged in commerce for profit that fall into one or more of the following categories: Eligible computer-related businesses must derive at least 75% of their revenue from out-of-state Office sector businesses that derive at least 75% of their revenue from out-of-state. The average hourly wage paid by these businesses must exceed 150% of the county or state average

5 CREATE REBATE (DISCRETIONARY) Create Rebate provides annual cash payments based on a company's annual payroll for new, full-time, permanent employees. The benefit depends on the tier in which the company locates. In all tiers, a minimum payroll of new, full-time, permanent employees of $2 million annually is required. The minimum payroll threshold must be met within 24 months of the effective date of the financial incentive agreement. No benefits may be claimed until the $2 million annual payroll threshold is met. The Create Rebate benefits are available after the business certifies to the Arkansas Department of Finance and Administration that it has fulfilled the minimum payroll requirements and the reported payroll has been verified by the Arkansas Department of Finance and Administration. The Create Rebate incentive is available for non-retail businesses engaged in commerce for profit that fall into one or more of the following categories: Eligible computer-related businesses must derive at least 75% of their revenue from out-of-state Office sector businesses that derive at least 75% of their revenue from out-of-state. The average hourly wage paid by these businesses must exceed 150% of the county or state average

6 ARKPLUS (DISCRETIONARY) ArkPlus is a state income tax credit program that provides tax credits of 10% of the total investment in a new location or expansion project. ArkPlus requires both a minimum investment and a minimum payroll of new, full-time, permanent employees hired as a result of the project, depending on the tier in which the business locates. Arkansas's counties are ranked into four tiers based on poverty rate, population growth, per capita income and unemployment rate. Total project expenditures must be incurred within four (4) years of the date the project is approved by AEDC. New, full-time, permanent employees must be hired within 24 months of the date the financial agreement is signed. The income tax credits may be used to offset 50% of the Arkansas income tax liability in the tax year the credit is earned. Any unused credits may be carried forward for nine (9) years beyond the tax year in which the credit was first earned. The ArkPlus incentive is available for non-retail businesses engaged in commerce for profit that fall into one or more of the following categories: Eligible computer-related businesses must derive at least 75% of their revenue from out-of-state Office sector businesses that derive at least 75% of their revenue from out-of-state. The average hourly wage paid by these businesses must exceed 150% of the county or state average