Marathon Petroleum Relocation Policy - …

1 Relocation Assistance PlanMarathon Petroleum Relocation PolicyAs of January 1, 2018 Relocation Assistance PlanTable of ContentsI. Purpose ..1II. Eligibility ..1 III. Types of Employee Relocations ..1IV. Repayment Agreement ..2V. Relocation Period ..2VI. Approved Time Off ..2 VII. Relocation Administration ..2 VIII. Third Party Relocation Company ..2 Section I Basic Provisions ..3I. Transferred Exempt Employees ..3A. Eligibility ..3B. Relocation Allowance ..3C. Spousal Employment Assistance.

2 4D. Advance House-Hunting Trip Expenses ..4E. Temporary Living Expenses ..4F. Travel Expenses (Final Trip) ..5G. Movement of Household Goods ..5H. Disposal of Home ..7I. Home Selling Costs ..9J. Home Sale Incentive ..9K. Lease Cancellation ..9L. Equity Advance ..10M. Home Purchase Costs ..10N. Duplicate Expenses ..11O. Mortgage Interest Rate Subsidy ..11P. Loss-on-Sale ..14Q. Home Site Expenses ..16R. Reimbursement Time Limits, Approvals, Exceptions, Coordination ..17II. Professional and Experienced New Employees.

3 17A. Eligibility ..17B. Relocation Allowance ..18C. Spousal Employment Assistance ..18D. Advance House-Hunting Trip Expenses ..18E. Temporary Living Expenses ..19F. Travel Expenses (Final Trip) ..20G. Movement of Household Goods ..20H. Disposal of Home ..21I. Home Selling Costs ..23J. Home Sale Incentive ..24 Relocation Assistance PlanK. Lease Cancellation ..24L. Equity Advance ..24M. Home Purchase Costs ..25N. Mortgage Interest Rate Subsidy ..25O. Home Site Expenses ..28P. Hire of Experienced New Employees from Overseas to.

4 29Q. Reimbursement Time Limits, Approvals, Exceptions, Coordination ..30R. Tax Treatment/Tax Allowances ..30 III. New Employees (Other than Professional and Experienced New Employees)..30A. Eligibility ..30 Option 1 Taxable Lump-Sum Payment ..30B. Relocation Allowance ..30 Option 2 Tax-Assisted Reimbursement of Eligible Relocation Expenses ..31C. Relocation Allowance ..31D. Advance House-Hunting Trip Expenses ..31E. Temporary Living Expenses ..31F. Travel Expenses (Final Trip) ..32G. Movement of Household Goods.

5 32H. Home Site Expenses ..33I. Reimbursement Time Limits, Approvals, Exceptions, Coordination ..34J. Tax Treatment/Tax Allowances ..34IV. Transferred Hourly and Non-Exempt Employees ..35A. Eligibility ..35B. Relocation Allowance ..35C. Movement of Household Goods ..35D. Mobile Home ..35E. Reimbursement Time Limits, Approvals, Exceptions, Coordination ..35F. Tax Treatment/Tax Allowances ..35V. Temporary Assignments ..35A. Background ..35B. Assignments Exceeding Six Months in Duration.

6 36C. Short-Term Temporary Assignment Allowances ..38D. Long-Term Temporary Assignment Allowances ..40VI. Co-ops and Interns ..44A. Relocation Allowance ..44B. Eligibility Guidelines ..44C. Time Limits for Reimbursement ..44 VII. Other Reimbursement Time Limits ..45B. Approvals ..45C. Exceptions ..45D. Participation by Associated Companies and Organizations ..45F. Modification and Termination ..46 Relocation Assistance PlanSection II Taxes ..47I. Tax Treatment of Expenses.

7 47II. Tax Allowances ..472018 FICA Tax Allowance ..50 Section III Interim Relocation Policy Provisions for Specific Locations as Approved by the Vice President of Each Affected Operating Organization and the Senior Vice President of Human Resources ..51I. Background ..51II. Eligibility ..51 III. Time Frame ..51IV. Advance House-Hunting Trip Expenses ..51V. Temporary Living Expenses ..52VI. Home Sale Loss-on-Sale ..521 Relocation Assistance PlanI. Purpose1. The Company has designed the Relocation Policy to provide financial assistance and administrative support for relocating employees.

8 The Policy serves as a comprehensive guide for new and transferring Eligibility1. Regular Full-time and Part-time employees, including new employees hired for Regular Full-time or Part-time employment, are eligible for employee Relocation types as specified in III, below. Regular Full-time employment means a normal work schedule with the Company of at least 40 hours per week or 80 hours on a bi-weekly basis. Regular Part-time employment means the employee is a non-supervisory employee who is employed to work on a part-time basis (minimum 20 hours but less than 35 hours per week) and not on a time, special job completion, or call-when-needed Casual employees, are eligible for employee Relocation types as specified in III, below.

9 Casual employment means employment is on a time, special job completion, or call when needed If two or more household members are newly hired or transferred by the Company and are relocated simultaneously, the move is regarded as a single Relocation . The Relocation Allowance, if applicable, will be based on the salary of the Primary Employee, or the employee whose employment change is causing the Relocation ; the trailing household member, or Secondary Employee, will not be considered in determining the Relocation Allowance, when applicable.

10 Note: For purposes of this Policy , the term household members means person or persons who permanently reside with the employee at the time of the transfer offer and for whom the employee provides financial and/or familial-like support. Regardless of marital status or family status, if the above conditions are met, the household member will be considered for benefits under this Types of Employee Relocations1. This Policy provides separate provisions for the following six types of relocating employees:A. Transferred Exempt Employees Regular employees onlyB.