Relocation Policy I S I T T I M E T O L O O S E N T H E R E I N S?



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Relocation Policy I S I T T I M E T O L O O S E N T H E R E I N S?

Your Panelists Moderator: Pam Jacknick, CRP, GMS Vice President, Client Development NEI Global Relocation Donna E. Barber, CRP Manager, Consulting Solutions Cartus Jill McDonald, CRP, GMS, CERP Vice President, Policy Consulting SIRVA Relocation Mitch Ulrich, CRP Sr. Vice President, Mobility Strategies NEI Global Relocation

Industry Trends MITCH ULRICH, CRP SVP MOBILITY STRATEGIES NEI GLOBAL RELOCAT ION

Feb Jun Oct Feb Jun Oct Feb Jun Oct Feb Jun Oct Feb Jun Oct Feb Jun Oct Feb Jun Oct Feb Jun Oct Feb 18 Month s Supply Single Family Homes and Condominiums Single Family Condos/Co-ops 16 14 12 10 8 6 4 2 0 Home Tax Credit 18 16 14 12 10 8 6 4 2 0 Double Digit Depreciation Single Digit Depreciation The Norm Single Digit Appreciation Double Digit Appreciation FEB 2014 Single Family Homes: 5.1 mos. Source: NAR, revised figures 10.9% increase from 2/2013 2/2014 FEB 2014 - Condos/Co-ops: 5.7 mos. 16.3% increase from 2/2013 2/2014

Median Sales Price Single Family Homes and Condominiums $240,000 $220,000 Single Family Homes Condos/Co-ops Home Tax Credit $200,000 $180,000 $160,000 $140,000 FEB 2014 Single Family Homes: $189,200 9.0% increase from 2/2013 2/2014 FEB 2014 - Condos/Co-ops: $187,900 9.8% increase from 2/2013 2/2014 Source: NAR, revised figures

Market Recovery Status Dallas Denver Boston Charlotte Cleveland New York City Portland Seattle Washington D.C. Minneapolis Chicago Atlanta Los Angeles San Diego San Francisco Tampa Detroit Miami Phoenix Las Vegas Recovery in Percentage Points vs. Current Market to Peak 11% 4.8% 14% 5% Recovery 13% 7% 12% 8% Current Market to Peak 11% 13% Expansion 7% 20% 17% 14% 17% 16% 16% 18% 19% 19% 15% 24% 23% 16% 20% 22% 20% 23% 28% 18% 13% 35% 23% 26% 12% 39% 19% 37% 15% 46% 0% 10% 20% 30% 40% 50% 60% 70% Source: Wells Fargo, S&P Case-Shiller, DEC 2013

3.3% 3.0% 2.8% Home Price Expectations 2014 8.0% 7.5% 7.0% 6.0% 5.0% 5.5% 5.1% 5.0% 4.4% 4.0% 4.0% 4.0% 3.8% 3.5% 3.5% 3.5% 3.5% 3.0% 2.0% 2.0% 1.8% 1.0% 0.0% Source: Zillow Home Price Expectations Survey: December 2013, NAR U.S. Economic Outlook, NAHB, Citigroup

45% 40% 35% 30% 25% 20% 15% 10% 5% 0% -5% -10% Efficient Policy Parameters to Increase Employee Sales 42% With List Price Restrictions 39% With Bonus Program 21% With Required Marketing Time -6% With Delayed Appraisals Source: NEI data

Home Sale Program Policy Changes Effectiveness of Home Sale Program Policy Changes (Amended Value Sales Ratio) Timeframe Company A Company B Company C Prior to Policy Changes 43% 33% 38% Year Following Policy Changes 74% 67% 89% Estimated Cost Savings $488,765 $1,112,415 $1,012,939 100% 75% Employee Satisfaction Rates 98% 98% 96% 95% 97% 98% 50% 25% Source: NEI data 1/1/2008 12/31/2010 0% Company A Company B Company C Prior to Policy Changes Year Following Policy Changes

Qualified Mortgage (QM) Features 1. No Risky or Toxic Loan Features No interest-only loans No negative-amortization loans No balloon payment loans 2. Ability-to-Repay Rules Ample financial documentation Sufficient income and assets to repay the loan 30 years maximum loan term 3. Points and Fees Limits Points and fees cannot exceed 3% of the loan amount Up to 2 bona fide discount points can be excluded from the 3% cap No impact on mortgage subsidy programs

Loan Origination Fee/Discount Point Points are pre-paid interest which lowers the mortgage payment. Without 1% Origination Fee With 1% Origination Fee Purchase Price $325,000 $325,000 Loan Amount (80%) $260,000 $260,000 Interest Rate 4.50% 4.25% # of Years 30 30 P & I $1,317 $1,279 Loan Origination Fee @ 1% x $260,000 = $2,600 $1,317 - $1,279 = $38 $2,600 / $38 = 68.4 months / 12 months = 5 years and 8 months 31% of respondents to a 2012 industry survey indicated that they did not offer loan origination or discount points.

Interest Rates: Near 45-Year Lows 20% 1980s 13% avg. 30-Year Fixed Rate Mortgage 1990s 8% avg. 2000s 6.31% avg. 2010s 4.17% avg. 17.16% 15% 10% 5% 4.34% 0% Source: Freddie Mac

30-yr Fixed Rate Mortgage History 4.50% 4.00% 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 4.17% 3.91% 3.31% 3.35% 0.00% 2010 2011 2012 2013 Source: Freddie Mac

Source: Freddie Mac Single-Family Mortgage Originations

30-Year Fixed Mortgage Rate Forecast Source 2014 NAR 5.40% Fannie Mae 4.80% Freddie Mac 5.00% NAHB 4.65% Mortgage Bankers Association 5.00%

Impact of Increasing Mortgage Interest Rates The Scenario Worldwide ERC Average Home Value @ $325,000 Employee has 20% Equity Position in Property 30-Year Fixed Mortgage Interest Rate 2012 Assumption 3.31% 6% Monthly Principal and Interest Payment $1,140 $1,559 Estimated Monthly Payment Increase $419/month (nearly 37% higher) 3-Year MIDA Program (100%/67%/33%) Total Estimated Program Cost: $10,056 (w/o Tax Assistance)

Questions?

Core Flex JILL MCDONALD, CRP, GMS, CERP VP POLICY CONSULTIN G SIRVA RELOCAT IO N

Characteristics Used for international and domestic moves Specific core benefits provided to transferees Specific list of flexible benefits provided to transferees Program can be tiered Position/grade level Homeowner or renter Current employee or new hire Critical need of transferee

Common Flex Methods Points Caps Menu Flexible Relocation Policy

Pros and Cons Meets company and employee needs Controls relocation costs Reduces exceptions and no factor Offers flexibility to employee as relocation progresses Engages employees in cost of relocation expenses Avoids cause for disgruntled employees and/or discrimination lawsuits in regard to benefits provided Attracts mobile talent Promotes consistency Creating and implementing a new customized program Increasing time for policy counseling Tracking of program metrics may increase Mismanaging funds or failure to allocate funds/points appropriately by employee and/or company

Questions?

Exception Management D O NNA E. B A RBER, C RP M A NAGER, C O NSULTING SOLUTIO N S C A RTUS

Exceptions Are exceptions like tea leaves, and if so, what are they telling me?

Exceptions and Management Who s managing what? Precedence setting What does corporate culture have to do with it? Tracking and trending Changing tides Setting expectations Business Partners Line Managers Employees

Example: Potential Exception Mitigation/ Root Cause Analysis Exception Category Total Exception Required by Policy Eliminate by Lump Sum Policy Clarification Procedural Clarification New Policy Design Indicative of Market Conditions Moving Services 1024 X X Temporary Living 606 X X X X X Extend Time 301 X Return Trip Home 243 X X X X Property Management 220 X X X X X Enroute - all 174 X X X Homefinding 168 X X X Rental Differential 117 X X X X X Loss on Sale of Home 95 X X Duplicate Housing 95 X Short Sale 52 X X X X Transfer Allowance - additional 47 X X Buyer Incentive 33 X X Rental Assistance 32 X X Missing Documentation 22 Home Sale Expenses 20 X Pack/Load/Unload 20 X X X Transfer Allowance - early release 20 X X Lease Cancellation - duplicate rent 19 X X New Home Purchase Costs 16 Buyer Value Option 14 X Direct Reimbursement - Tax Assisted 14 X Lease Cancellation Reimb 16 X X X New Construction 10 X Equity Advance/Equity 5 NH Purchase away from work site 5 Home Sale Incentive 4 X Late Submission 4 X X X Lease Cancellation Reimb - missing doc 4 Familiarization Trip/Look-See Trip 3 X Direct Reimbursement - Documentation 1 Negative Equity 1 Grand Total 3418 Highlighted categories reflect exceptions that may still exist due to other constraints/requirements

Questions?

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