Lifecycle State : Effective

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1 abcd BI Roxane Inc. Local Document Type Document Number: Version: 046-Policy Status: Effective Document Status History: Date : 28 Feb :02:57 GMT -05:00 Document Title: Part-Time Employees Benefits Lifecycle State : Effective 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 Date : 21 Jan :38:33 GMT -05:00 Signed By : Kochensparger,Andrea (akochens) Decision Date : 26 Jan :02:08 GMT -05:00 Signed By : Marina,Glenn (gmarina) Decision Date : 27 Jan :09:21 GMT -05: Printed By: sdkvwr_046_ric (rdgsdk01) Printed On: 01 Mar 12:06:12 PM GMT -05: Policy (4.0) Signature Page 1 of 1

2 Page 1 of 4 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 part-time schedule. This policy outlines the benefits offered to parttime employees. APPLICABILITY This policy is applicable to all part-time regular employees (those scheduled to work at least of a full-time schedule, typically 20 per week, but less than a full-time workweek, typically 40 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 PRE-EMPLOYMENT SERVICE CREDIT Part-time employees refer to Paid Time-Off and Floating Holiday 046-Policy for details on preemployment 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 (schedule) part-time Annual PTO time (schedule) part-time 0 less than 1 year through 4 years through 9 years through 19 years years or greater 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). eligibility SCHEDULED TO WORK HOURS (WEEKLY) 1s t 2" d

3 Page 2 of 4 eligibility 1s t 2" d Eligibility H SCHEDULED TO WORK HOURS (WEEKLY) 1s t 2" d 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 1 st of new allotment 2 nd of previous allotment + of new allotment 3 rd of previous allotment + of new allotment of previous allotment + 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 carryover time set forth in 046-Policy Part-time Schedule () () 30 Maximum Carry-Over/Cash- Out Hours Allowed 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

4 Page 3 of 4 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. III. IV. 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 1 st 2 nd 3 rd Hours Weekly 8 8 n/a n/a Hours Weekly 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. 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. TRACKING AND USE OF TIME For Tracking and Use of Time guidelines please refer to Paid Time-Off policy 046-Policy 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 Page 4 of 4 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 Compliance Helpline HR Direct Paid Time Off and Floating Holiday Policy A phone number where anyone can report possible violations of this or other policies: 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), (externally), or ed at hrdirect.rdg@boehringeringelheim.com. REVISION HISTORY Revision Date Author Summary of Changes 3.0 2/9/2011 Cindy Harmon Eliminated cash-out option /08/2013 Rick Tarantelli Added language from Employee Handbook. Updated information from legal audit.