Dwellworks

Welcome to Dwellworks!

We are thrilled to have you as part of our team! Please take a minute to flip through the benefits that you are eligible for now that you’re a full-time associate at Dwellworks!

We’ve also included a copy of our 2013 Annual Report. We thought you might be interested in taking a look to learn more about our company culture!

It is my goal to make your on-boarding experience a complete success. If you have any questions/concerns, please feel free to call or email me.

Welcome aboard! 

Jessica Pike HR Representative +1.216.682.4309 Jessica.Pike@dwellworks.com

Benefit Summary for the Associates of Dwellworks, LLC

Effective Date: January 1, 2014 to December 31, 2014 This memorandum has been prepared to help you review the key factors that are associated with our benefit plans. This memorandum does not provide all contractual provisions, limitations or exclusions included in our policies and should be considered only as a summary of our current benefits. If any differences exist between this summary and the official contracts, the contracts shall prevail.

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TABLE OF CONTENTS Contact Information ......................................................................................................... 5 General Information......................................................................................................... 5 Paid Time Off ............................................................................................................... 5 Company Paid Holidays ............................................................................................... 6 Floating Holidays ......................................................................................................... 6 Jury Duty ...................................................................................................................... 6 Bereavement Leave ..................................................................................................... 7 Parking Allowance ....................................................................................................... 7 Benefit Plan Information .................................................................................................. 8 Benefit Providers.......................................................................................................... 8 Eligibility ....................................................................................................................... 8 Enrollment Timeline ..................................................................................................... 9 Qualified Event............................................................................................................. 9 Group Health, Dental and Vision Insurance ............................................................... 10 401(K) Plan ................................................................................................................ 10 Medical Insurance Information ...................................................................................... 10 In-Network Providers ................................................................................................. 10 Anthem Options ......................................................................................................... 10 Health Savings Account ............................................................................................. 11 Prescription Drugs ..................................................................................................... 12 Flexible Spending Account (FSA) ................................................................................. 13 ADP Health Care FSA ............................................................................................... 13 ADP Dependent Care FSA ........................................................................................ 13 Dental Insurance Information ........................................................................................ 13 In-Network Providers ................................................................................................. 13 Dental Plan Design .................................................................................................... 13 Maximum Rollover Account (MRA) ............................................................................ 14 Vision Insurance Information ......................................................................................... 15 Vision Plan Design ..................................................................................................... 15 Company-Paid Benefits................................................................................................. 16 3

Life Insurance and AD&D .......................................................................................... 16 Short-Term Disability ................................................................................................. 16 Long-Term Disability .................................................................................................. 16 Family Medical Leave Act (FMLA) ............................................................................. 17 Employee Assistance Program (EAP) ....................................................................... 17 2014 Insurance Rates ................................................................................................... 17 Medical Insurance Rates ........................................................................................... 17 Dental Insurance Rates ............................................................................................. 17 Vision Insurance Rates .............................................................................................. 18 Voluntary Life Insurance Rates .................................................................................. 18

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Contact Information The HR team welcomes your questions concerning any of the information contained in this summary.

Shana Zollar – VP, Human Resources Phone: 216.682.4203 Email: Shana.Zollar@dwellworks.com Matt Polomsky – Senior HR Generalist Phone: 216.682.4392 Email: Matt.Polomsky@dwellworks.com Jessica Pike – HR Representative Phone: 216.682.4309 Email: Jessica.Pike@dwellworks.com

General Information Paid Time Off It is our goal that associates have the opportunity to achieve a satisfactory work-life balance. All full-time and part-time associates are eligible to accrue paid time off (PTO) and encouraged to use their accrued time throughout the year. Associates with a job classification of Temporary or Intern are not eligible for PTO. Associates accrue the following PTO time: + Hired in 2014 –new-hires receive a pro-rated allowance of 15 PTO days based on the number of months to be worked in that calendar year. (1.25 days per full-month worked). + Hired in 2013 – associates will accrue PTO on a basis of 15 days or 1.33 days per full-month worked. +Hired in 2012, 2011, 2010 – associates will accrue PTO on a basis of 20 days or 1.66 days per full month worked. + Hired in 2009 or prior – associates will accrue PTO on a basis of 25 days or 2.08 days per full month worked.

PTO expires at the end of the calendar year. All balances reset on January 1.

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Company Paid Holidays Dwellworks observes holidays where the offices are closed each calendar year. The holiday schedule is distributed each December preceding the year for which the schedule applies. All full-time and part-time associates will earn (8) paid holidays.

New Years Day Memorial Day Independence Day Labor Day Thanksgiving Day Day after Thanksgiving Christmas Day after Christmas

Wednesday, January 1 Monday, May 26 Friday, July 4 Monday, September 1 Thursday, November 27 Friday, November 28 Thursday, December 25 Friday, December 26

Dwellworks is closed for business on the above listed holidays.

Floating Holidays In addition to company paid holidays each full-time associate will receive floating holidays to use during the calendar year. Part-Time associates will receive a pro-rated portion in accordance to their regular work schedule. Any un-used floating holidays are not eligible for payout or carryover. Floating holidays cannot be used consecutively and can only be applied to one day in a leave consisting of one or more consecutive business days.

All associates hired in 2013 or prior will receive 3 Floating Holidays to be used in 2014.

New associates, hired in 2014 will receive a pro-rated allowance based on their hire month.

Jan/Feb Mar/Apr/May/Jun/July Aug/Sept/Oct November/December

3 days 2 days 1 day 0 days

Jury Duty Full-time associates who appear for jury duty will be paid the missed up to a maximum of (5) calendar days. Part-time associates should contact the HR department when they receive notice of jury duty. Additional absences for jury duty can either be taken as PTO or may be taken as unpaid leave. Associates should submit jury-duty leave requests to their leader and HR prior to the day they are to report to jury duty. If released from jury-duty during regular business hours the associate is required to report back to work for the remainder of the day. Associates must provide HR with the jury duty notice provided by the court for their personnel record.

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Bereavement Leave Full-time associates will be granted up to (5) days off with pay in the event of the death of a spouse, child, sibling or parent. Part- time associates will be granted a pro-rated portion of timeoff with pay in the event of the death of a spouse, child, sibling or parent. Full-time associates will be granted up to (2) days off with pay in the event of the death of other family members and family members by marriage. Part-time associates will be granted a pro-rated portion of time-off with pay in the event of the death of other family members or family members by marriage.

Associates should submit all bereavement leave requests to their leader and HR.

Parking Allowance All full-time associates at the HQ location will receive $80.00 per full month worked. Part-time associates and interns will receive a pro-rated amount based on the amount of days worked in the office. The pro-rated amount per day for all part-time associates or interns is $4.00.

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Benefit Plan Information Benefit Providers Dwellworks is thrilled to offer a comprehensive benefits program to our valued employees.

In the following pages, you will learn more about the benefits Dwelllworks offers.

Benefit

Carrier

Medical Insurance Dental Insurance Vision Insurance Voluntary-Life Insurance Company-Paid Life Insurance Company- Paid Short Term Disability (STD) Company Paid Long Term Disability (LTD) Company Paid Family Medical Leave Act (FMLA) Company Paid Employee Assistance Program (EAP)

Anthem Guardian Guardian Guardian Guardian

401(k)

Fidelity Investments

Flexible Spending Account

ADP

Guardian Guardian Guardian Guardian

Eligibility Full-time and part-time employees, working at least 30 hours per week, are eligible for medical, dental, vision, voluntary-life and 401(k) benefits following the first of the month after their date of hire. In addition, employees are eligible for company-paid life insurance, STD and LTD following the first of the month after their date of hire.

Spouses, domestic partners and dependent children are eligible for medical, dental, vision and Optional life insurance benefits. Dependent children who do not have access to other insurance are eligible for medical benefits up to the age of 26. If dependent children are still a full-time student they are eligible for coverage until the age of 28 in the state of Ohio. Dependent children are eligible for dental and vision insurance until the age of 20 or 26 if a full-time student.

Dependent children are eligible for voluntary-life insurance 14 days after their birth and until the age of 23 for non-students and 25 for full-time students.

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Enrollment Timeline Associates are able to elect benefit coverage at any of the following times: + New Hire enrollment + Open Enrollment (HR – meets with associates and explains new benefit options. Open Enrollment occurs 1 time per calendar year) + Within 31 days of a qualified event If you do not enroll at the above times, you must wait for the next annual open enrollment period. Dwellworks Open Enrollment period is in November or December with changes having an effective date of 1/1.

Qualified Event No changes of any type may be made during the benefit plan year (January 1, 2014 – January 31, 2014) to your elections, unless a qualified family or employment status change occurs. In all cases, the change in coverage must be consistent with the change in the person’s family or employment status. If you do have a qualifying change in status, you have 31 days from the event to make changes to your elections by contacting Jessica Pike in the HR Department.

QUALIFYING EVENT

DOCUMENTATION REQUIRED

Marital Status Change (i.e. marriage, divorce, legal separation)

Copy of marriage certificate, last page of annulment separation, or divorce decree

Birth of a child

Copy of certificate from hospital stating mother’s name, hospital and date of birth or birth certificate

Adoption/Legal Guardianship

Copy of document showing adoption/legal guardianship

Acquiring new coverage Court-ordered child support (Qualified Medical Child Support Order)

Proof of coverage showing effective date Copy of the court order with date and court signature

Death of your spouse or covered dependant Change in your child’s eligibility for benefits (i.e. birthday over age limit)

Copy of death certificate Copy of birth certificate

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Group Health, Dental and Vision Insurance Full-time and part-time associates working (30) hours or more per week are eligible for our group insurance plans. All of our plans are offered a la carte and are available for employees and their dependants. Coverage begins the first of the month following the date of hire.

401(K) Plan To promote investing for the future, Dwellworks makes available to full-time and part-time associates 401K options. Dwellworks offers a traditional 401(k) and a ROTH 401(k). An associate is eligible to participate in the plan if he/she is a part-time or full-time associate.

If an associate elects to contribute to the 401(k) plan, Dwellworks will match the associate contributions at $0.50 on the dollar for the first 2%-5% of the associate’s earnings. There is a 4 year vesting schedule, 25% each year, for employer contributions.

IRS GUIDELINES FOR 401(k) CONTRIBUTION 2014 MAX: $17,500 CATCH-UP CONTRIBUTIONS (AGE 50 & OLDER): $5,500 To begin contributing visit www.401k.com. See HR for more details.

Medical Insurance Information In-Network Providers The level of benefits you receive is dependent upon your choice of a provider in the PPO network. Significantly higher benefits will be received when you obtain care from an in-network provider. To identify physicians in the Anthem network visit http://www.anthem.com/Shop/FindA-Doctor

Anthem Options Dwellworks, offers a choice between 3 medical plans through Anthem Blue Cross and Blue Shield. You can choose from the following: + Option 1 – Health Savings Account (HSA) Plan + Option 2 – PPO Base Plan + Option 3 – PPO Buy-up Plan

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OPTION 1 - HSA

OPTION 2 - PPO

OPTION 3 - PPO

SINGLE: $2,500 FAMILY: $5,000

SINGLE: $750 FAMILY: $2,250

SINGLE: $200 FAMILY: $600

80% AFTER DEDUCTIBLE

80% AFTER DEDUCTIBLE

90% AFTER DEDUCTIBLE

MAX OUT OF POCKET

SINGLE: $5,000 FAMILY: $10,000

SINGLE: $2,000 FAMILY: $4,000

SINGLE: $1,000 FAMILY: $2,000

LIFE MAX

UNLIMITED

UNLIMITED

UNLIMITED

OFFICE VISIT

20% AFTER DEDUCTIBLE

$30 CO-PAY

$15 CO-PAY

PREVENTATIVE CARE

NO COST TO ASSOCIATE

NO COST TO ASSOCIATE

NO COST TO ASSOCIATE

EMERGENCY ROOM

20% AFTER DEDUCTIBLE

$200/20%

$200/10%

URGENT CARE

20% AFTER DEDUCTIBLE

$75

$75

LAB/DIAGNOSTIC

20% AFTER DEDUCTIBLE

20% AFTER DEDCUTIBLE

20% AFTER DEDUCTIBLE

DEDUCTIBLE CO-INSURANCE

Health Savings Account Associates that are enrolled in Anthem Option 1 – HSA insurance plan are able to make pre-tax contributions into a health savings account. The money in the HSA should only be used for eligible medical expenses. The HSA works like a checking account, associates can only use the money that is currently in the account. If an mm to leave Dwellworks their account goes with them. The IRS provides guidelines for contributions into health savings accounts. The 2014 limits are: Individual: $3,250 Family: $6,450 Catch-up contributions (age 55 or older): $1,000

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Prescription Drugs Below is a brief overview of what you can expect to pay for a prescription drug, depending on which “tier” category it falls under in the Preferred Drug List (formulary list) for your plan when using an In-Network Pharmacy. To find out what tier applies to the specific medication, see the Preferred Drug List at www.anthem.com.

You may also want to visit http://www.anthem.com/ca/Shop/Find-A-Pharmacy to find an innetwork pharmacy to receive the most benefit.

If you have a Maintenance Drug, one you take every day, week or month, take advantage of the Mail Order programs with your local pharmacy to receive the biggest benefit.

PRESCRIPTION DRUGS

DESCRIPTION

OPTION 1

OPTION 2

OPTION 3

BENEFIT

PHARMACY (30 DAY)

MAIL ORDER (90 DAY)

PHARMACY (30 DAY)

MAIL ORDER (90 DAY)

PHARMACY (30 day)

MAIL ORDER (90 DAY)

TIER I GENERIC

20% AFTER DEDUCTIBLE

20% AFTER DEDUCTIBLE

$10 CO-PAY

$10 CO-PAY

$10 CO-PAY

$10 CO-PAY

TIER II FORMULARY

20% AFTER DEDUCTIBLE

20% AFTER DEDUCTIBLE

$25 CO-PAY

$65 CO-PAY

$25 CO-PAY

$65 CO-PAY

TIER III NONFORMULARY

20% AFTER DEDUCTIBLE

20% AFTER DEDUCTIBLE

$40 CO-PAY

$120 CO-PAY

$40 CO-PAY

$120 CO-PAY

TIER IV SPECIALITY DRUGS

20% AFTER DEDUCTIBLE

20% AFTER DEDUCTIBLE

25% COINSURANCE $150 MAX UP TO $2,500

25% COINSURANCE, $150 MAX UP TO $2,500

25% COINSURANCE, $150 MAX UP TO $2,500

25% COINSURANCE, $150 MAX UP TO $2,500

MAXIMUM DAY SUPPLY

30 DAYS

90 DAYS

30 DAYS

90 DAYS

30 DAYS

90 DAYS

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Flexible Spending Account (FSA) ADP Health Care FSA Benefit eligible associates are able to participate in a Health Flexible Spending plan. This plan allows associates to have additional deductions taken from their paychecks on a pre-tax basis to be used for medical, dental, and vision expenses. The total calendar year amount is available to associates at the beginning of plan year; however, all unused funds are forfeited at the end of the plan year or upon employment termination. Associates should note that they are locked into the amount they elect and are unable to change the amount except for at Open Enrollment.

The IRS determines the annual maximum contribution for flexible spending accounts.

The 2014 contribution limit for health care is $2,500.

ADP Dependent Care FSA The Dependent Care Flexible Spending plan offers similar pre-tax provisions for the cost of dependent care. This plan allows associates to have additional deductions taken from their paychecks pre-tax to be used for dependent care costs. The elected amount is available to the associate only after the money has been contributed to their account; however, all unused funds are forfeited at the end of the plan year or upon employment termination.

Associates should note that they are locked into the amount they elect and are unable to change the amount except for at Open Enrollment.

The IRS determines the annual maximum contribution for flexible spending accounts.

The 2014 contribution limit for dependent care is $5,000.

Dental Insurance Information In-Network Providers The level of benefits you receive is dependent upon your choice of a provider in the Guardian network. You can visit any dentist; but you pay less out-of-pocket when you choose a PPO dentist.

To find a dentist in the Guardian network visit: https://www.guardiananytime.com/fpapp/FPWeb/dentalSearch.process.

In order to search you will need to fill in the Dental Plan = PPO + Dental Network = DentalGuard Preferred Network.

Dental Plan Design Dwellworks offers Dental insurance for associates, spouses, domestic partners and dependent children. Although you can go to any dentist you wish, your plan year maximum will stretch further if you go to a network provider who offers discounts on their usual fees. The annual maximum benefit is $1,500 for In-Network visits and $1,000 for Out-of-Network visits.

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Below you will find a high level over view of our plan design. Please refer to p. 6-12 in your Guardian Benefits Plan book for additional details and exclusions and limitations.

CATEGORY

PLAN DETAILS

IN-NETWORK

OUT-OF-NETWORK

PREVENTATIVE CARE

CLEANING, FLOURIDE, EXAM, XRAY

100%

100%

BASIC CARE

FILLINGS, ROOT CANAL, SIMPLE EXTRACTIONS

100%

80%

MAJOR CARE

BRIDGES, DENTURES, INLAYS, CROWNS

60%

50%

UNDER THE AGE OF 19

50%

50%

ORTHODONTIA

INDIVIDUAL DEDCUTIBLE $50 IN-NETWORK, $50 OUT-OF-NETWORK DEDUCTIBLE APPLIES TO BASIC, MAJOR AND ORTHODONTIA CARE.

Maximum Rollover Account (MRA) Guardian also offers Maximum Rollover whereby Guardian will roll over a portion of your unused annual maximum into a personal Maximum Rollover Account (MRA). The MRA can be used in future years, if you reach the plan’s annual maximum. To qualify you must submit a claim for covered services for which a benefit payment is issued, in excess of any deductible or co-pay, and you must not exceed the paid claims threshold during the benefit year.

Enrollees and their insured dependants maintain separate MRAs based on your own claim activity. Each MRA may not exceed the MRA limit.

Enrollees can view their annual MRA statement detailing their account www.guardiananytime.com. For more information see p. 6-9 in the Guardian booklet.

at

PLAN ANNUAL MAX

THRESHOLD

MAX ROLLOVER AMT

IN-NETWORK ONLY MAXIMUM ROLL OVER AMOUNT

MAX ROLLOVER ACCT LIMIT

$1000

$500

$250

$350

$1000 14

Vision Insurance Information Vision Plan Design Dwellworks offers vision insurance for associates, spouses, domestic partners and dependent children. Although you can go to any doctor you wish, you will get the best value of the benefit if you go to a doctor that is in-network.

To find an eye doctor in the VSP network visit: https://www.vsp.com/find-eye-doctors.html In order to search you will need to specify the Vision Network = Signature Plan.

Below you will find a high level over view of our plan design. Please refer to p. 12-13 in your Guardian Benefits Plan book for additional details and exclusions and limitations

IN-NETWORK

OUT-OF-NETWORK

ROUTINE EYE EXAM

$10 CO PAY

ASSOCIATE PAYS THE AMT. OVER $46 AFTER CO-PAY IF APPLICABLE

MATERIALS

$25 CO PAY

-

SINGLE VISION LENSES

$0

AMOUNT OVER $46

ASSOCIATE PAYS AFTER CO-PAY IF APPLICABLE

IN-NETWORK

OUT-OF-NETWORK

FRAMES

80% OF AMT. OVER $120

AMOUNT OVER $47

CONTACT LENSE EXAM

15% OFF UCR

NO DISCOUNT

LASER CORRECTION SURGERY DISCOUNT

Up to 15% OFF THE USUAL CHARGE OR 5% OFF PROMO OFFER

NO DISCOUNT

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Company-Paid Benefits Life Insurance and AD&D Dwellworks pays the full premium for $50,000 of group term life and $50,000 accidental death and dismemberment insurance for benefit eligible associates. This benefit begins the first day of the month following date of hire. Associates are automatically enrolled in the plan when eligibility requirements are met.

Please refer to p. 1-2 in your Guardian Benefits Plan book for additional details and exclusions and limitations.

Short-Term Disability Dwellworks provides Short Term Disability to all benefit eligible associates at no additional cost to the associate. All disability leaves will need to reviewed and approved

by Guardian prior to disability pay-out. Short Term Disability requires a seven (7) day waiting period for disabilities due to accident or illness. During this seven (7) day disability waiting period unused PTO will be applied. Following the seven (7) day waiting period benefits of 60% of weekly earnings to a maximum benefit of $500 per week will begin. These earnings are subject to deductible sources of income. Associates will be required to apply accrued PTO to their leave. The maximum benefit period including the disability waiting period is 13 weeks or until benefits become payable under the Long Term Disability Policy, whichever comes first.

Please refer to p. 4-5 in your Guardian Benefits Plan book for additional details and exclusions and limitations.

Long-Term Disability Dwellworks provides Long Term Disability to all benefit eligible associates at no additional cost to the associate. All disability leaves will need to reviewed and approved by Guardian prior to disability pay-out. Long Term Disability requires a thirteen (13) week waiting period for disabilities due to accident or illness. During this thirteen (13) week disability waiting period unused PTO and Short term (cap) Disability benefits will be applied. Following the waiting period benefits of 60% of monthly earnings to a maximum benefit of $6,000 per month will begin. Once an associate goes out on LTD, they are automatically removed from company benefit programs.

Please refer to p. 4-5 in your Guardian Benefits Plan book for additional details and exclusions and limitations.

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Family Medical Leave Act (FMLA) Dwellworks provides FMLA leave to all associates at no cost to the associate. FMLA provides up to 12 weeks of unpaid, job protected leave to eligible employees for certain family and medical reasons. Associates are eligible if they have worked for Dwellworks for at least one year and worked for 1,250 hours over the previous 12 months. All FMLA leaves must first be approved by FMLASource before leave is granted. For information regarding FMLA; visit www.fmlasource.com

Employee Assistance Program (EAP) Dwellworks provides a confidential employee assistance program at no cost to the associate.

The program is available to all associates even if they are not enrolled in any of our benefit programs. The EAP offers unlimited free telephone consultations with a counselor available 24/7 at 1-800-386-7055. The EAP can also refer associates to local counselors and provide up to three sessions free of charge. For more information visit www.ibhworklife.com Username: Matters Password: wlm70101

2014 Insurance Rates Medical Insurance Rates The rates below are on a per pay basis, please note that our associates are paid semi-monthly.

PLAN

ANTHEM 1

ANTHEM 2

ANTHEM 3

SINGLE

$5.00

$48.80

$66.02

EE + SPOUSE

$116.60

$160.90

$203.16

EE + CHILDREN

$89.55

$123.57

$156.03

EE + FAMILY

$163.77

$225.98

$285.34

Dental Insurance Rates The rates below are on a per pay basis, please note that our associates are paid semi-monthly.

SINGLE EE + SPOUSE EE + CHILDREN EE + FAMILY

$.75 $9.29 $12.03 $16.82

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Vision Insurance Rates The rates below are on a per pay basis, please note that our associates are paid semi-monthly.

SINGLE EE + SPOUSE EE + CHILDREN EE + FAMILY

$.23 $2.33 $2.38 $3.77

Voluntary Life Insurance Rates Associates may enroll in optional life when initial eligibility requirements are met and make changes annually during open enrollment with changes effective on January 1st of the following year. Associates are required to provide Guardian with medical information. Voluntary life insurance may be subject to additional medical testing before policy is active.

The rates below are on a per pay basis, please note that our associates are paid semi-monthly.

OPTION 1 >29

30-34

35-39

40-44

45-49

50-54

55-59

60-64

65-69

EE

$25,000

$0.63

$0.75

$1.13

$2.00

$3.13

$4.75

$8.38

$13.88

$22.13

SPOUSE

$12,500

$0.31

$0.38

$0.56

$1.00

$1.56

$2.38

$4.19

$6.94

$11.06

CHILD

$2,500

$0.21

$0.21

$0.21

$0.21

$0.21

$0.21

$0.21

$0.21

$0.21

OPTION 2

>29

30-34

35-39

40-44

45-49

50-54

55-59

60-64

65-69

EE

$50,000

$1.25

$1.50

$2.25

$4.00

$6.25

$9.50

$16.75

$27.75

$44.25

SPOUSE

$25,000

$0.63

$0.75

$1.13

$2.00

$3.13

$4.75

$8.38

$13.88

$22.13

CHILD

$5,000

$0.43

$0.43

$0.43

$0.43

$0.43

$0.43

$0.43

$0.43

$0.43

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OPTION 3 >29

30-34

35-39

40-44

45-49

50-54

55-59

60-64

65-69

EE

$100,000

$2.50

$3.00

$4.50

$8.00 $12.50 $19.00 $33.50 $55.50 $88.50

SPOUSE

$50,000

$1.25

$1.50

$2.25

$4.00

$6.25

$9.50

$16.75 $27.75 $44.25

CHILD

$10,000

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

OPTION 4 >29

30-34

35-39

40-44

45-49

50-54

55-59

60-64

65-69

EE

$150,000

$3.75

$4.50

$6.75

$12.00

$18.75

$28.50

$50.25

$83.25

$132.75

SPOUSE

$50,000

$1.25

$1.50

$2.25

$4.00

$6.25

$9.50

$16.75

$27.75

$44.25

CHILD

$10,000

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

$0.85

This memorandum has been prepared to help you review the key factors that are associated with our benefit plans. This memorandum does not provide all contractual provisions, limitations or exclusions included in our policies and should be considered only as a summary of our current benefits. If any differences exist between this summary and the official contracts, the contracts shall prevail.

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2013 ANNUAL REPORT

2013... was a big year for Dwellworks. We focused on expanding our operations outside the United States, implementing a global technology platform, and of course, adding great associates, network partners, and clients to our organization. We thank our clients for trusting us with their business and rewarding us with 100% retention, and we are thrilled that our associates once again enabled us to earn a “Top Workplaces” award in our hometown location of Cleveland, Ohio.

Another primary focus of 2013 was to meet our clients’ needs by expanding our services to Canada, Mexico, the United Kingdom, and Costa Rica. As we expand geographically, our core values – Integrity, Teamwork, Performance, Innovation, and Fun – remain an integral part of our corporate culture and inherent in everything we do. This year, we organized our annual report around these core values, sharing with you what is important to us, and what we believe is important to our clients and our partners. While we continue to provide high-touch, personal attention, these values also demonstrate how our clients benefit from our strong compliance practices, our consistent and streamlined processes, our reliable performance, our fun and inclusive environment – and most importantly, the ethics and integrity that influence every action and decision at Dwellworks. We have cultivated and expanded our unique corporate culture while staying true to our core mission as a relocation support services business. We will continue this philosophy wherever we expand.

With growth and expansion, we have an even greater obligation to stay close to everyone we work with, and throughout 2013, our team continued to focus on better connections. Our team worked together on many internal systemic improvements and process enhancements on a global scale. These improvements led to greater efficiency, consistency, and compliance for Dwellworks overall. We are proud that our team not only shared best practices but also listened and learned from each other and our clients, strengthening the bonds of teamwork, friendship, and partnership. In 2013, the Destination Services team helped more than 18,000 global assignees and domestic transferees, the Property Management team managed over 1,500 homes, and the Valuation Services team delivered over 27,000 appraisals.

Looking ahead to 2014, we will continue our focus on collaboration, innovation, and compliance. Our vision is to be our clients’ most valuable partner in relocation services management, in all the markets we serve.

Inside our shop we are looking at new service offerings as well as ever-better uses of technology to make our services easy to use, value-added, and scalable. Stay tuned…there will be more to come as 2014 progresses.

We are excited that we can help our clients and their clients in their expansion and growth. We see a good year ahead and look forward to connecting with you in 2014!

Bob Rosing, President and CEO

Gene Novak, Executive Vice President and CFO

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About Dwellworks Dwellworks is a privately-held, industry-leading provider of global mobility support solutions, offering a comprehensive suite of Destination, Property Management and Valuation Services. Headquartered in the U.S. – and growing globally, our unique service delivery model combines centralized operations with a best-in-class supply chain network of 12,000 local experts, including destination services consultants, property management field agents, and relocation and mortgage appraisers.

Our Destination Services team ensures that relocating employees can settle in quickly and be productive faster in their new location. Destination Services for relocating employees includes: Area Orientation, Home Finding and Rental Assistance, Settling-In Services, School Assistance, Departure Services, and Short-Term and Extended Business Travel Assistance. Our U.S. team provides high-touch Executive Services for the specific needs of senior-level employees and our Property Advisors team provides a combination of destination and home-finding services designed for the unique New York Tri-State market.

Our Residential Services team delivers Property Management and Valuation Services in Canada and the United States. Our Property Management team provides management of vacant and tenant-occupied homes through Leasing Services and Tenant Relations, Field Services, and Administrative Services. Our Valuation Services team delivers Relocation, Pre-decision, Pre-purchase, and Mortgage Appraisals, as well as Reconsideration of Value and Inventory Analysis.

With more than 30 years of leadership and experience in relocation services, Dwellworks operates offices in Cleveland, OH (headquarters); Detroit, MI; Mexico City, Mexico; New York, NY; Ottawa, Canada; Phoenix, AZ; San José, Costa Rica; and Truro, United Kingdom.

Mission Dwellworks brings together knowledgeable, authentic, and innovative people dedicated to providing the world’s best relocation and real estate support services. We value and respect our clients and each other. We strive to inspire, educate, and learn. We collaborate, solve problems, and achieve goals together, while making a positive impact on the people and communities we serve.

Values Integrity + Teamwork + Performance + Innovation + Fun

2013 Awards + 2013 Top Workplaces in Cleveland – The Plain Dealer

+ Cartus Commitment to Excellence Silver – DS U.S.

+ BP Vendor of the Year, Western Hemisphere

+ Crain’s Cleveland HR Executive of the Year: Shana Zollar, Dwellworks’ VP Human Resources

+ Cartus Commitment to Excellence Gold – Property Management + Cartus Commitment to Excellence Silver – Appraisal + Cartus Commitment to Excellence Silver – DS U.K.

+ Lexicon World of Quality Supplier Excellence Award – DS + SIRVA Supplier “Purpose” Award 3

INTEGRITY Spotlight: Compliance and Code of Conduct Dwellworks acts with integrity in all we do. Our clients count on us to be candid, transparent, and willing to share great, as well as difficult news. Over the past several years, corporations worldwide have developed formal compliance expectations, which very effectively align with the Dwellworks way of doing business. In this past year, Dwellworks developed an official Code of Conduct (available at dwellworks.com/supplier-code-of-conduct) and distributed it to all of our associates and our supplier network. We agree to: + Act with honesty and integrity in every interaction with every constituent + Avoid all unethical behavior and take action to prevent and report potential compliance violations + Nurture relationships that encourage teamwork, ethical practices, and fair treatment + Create a safe workspace and act responsibly towards the environment

Other Integrity Initiatives: + Formalized the corporate compliance structure and governance process, including the addition of a Chief Compliance Officer role + Conducted a comprehensive risk audit and developed a formal risk management plan + Aligned all hiring and background check processes with our Code of Conduct and best practices per country + Integrated U.K. Anti-Bribery and Anti-Money Laundering and U.S. FCPA protocols into our overall compliance framework + Instituted supplier network compliance and consistency standards including background checks, contractor agreements, and confirmed acceptance of the Supplier Code of Conduct + Secured Appraisal Management Company (AMC) licensing on a per state basis to comply with the Dodd-Frank Wall Street Reform and Consumer Protection Act requirements

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“The compliance structure that we built involves every associate at Dwellworks, along with our many vendor partners. It is a fundamental part of our organization and integral to our service delivery for clients.”

- Gerri Kornblut Legal and Compliance

“Your Code of Conduct is awesome: what to look out for, what to do, and real workplace examples.

Confidentiality section is especially critical. No suggested changes… great work!”

- RMC Compliance Officer

“Integrity is all about being transparent and having nothing to hide.”

- Brent Hunter Valuation Services

“To me, integrity means doing the right thing every day and staying true to your beliefs without any regard for recognition and no matter what the consequences may be.”

- Mike Vanni Valuation Services

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TEAMWORK Spotlight: Integration Dwellworks is Teamwork. Supporting the complex needs of our customers across multiple countries, policies, and corporate cultures means that our team truly has to work well together inside our four walls as well as across all our client and partner relationships, everywhere that we operate. In 2013 we paired associates from our Canada, Mexico, United Kingdom, and United States offices to learn from each other and share best practices. As we ended the year, we finalized the acquisition of our Costa Rica operations, which will be fully integrated into Dwellworks by mid-2014.

Our cross-functional integration team: + Performed due diligence and extensive legal, process, and systems research + Completed recruiting and on-boarding processes + Conducted MAGIC速 (Making A Great Impression on the Customer) training to ensure customer service level consistency + Consolidated company-wide payroll, IT, email, human resources, accounting, and marketing processes to centralized procedures and systems + Aligned service offerings as appropriate, and developed a customized Comprehensive Service Offering Summary client proposal for each country + Migrated to a single worldwide operating system, brand, and company identity

Other Teamwork Initiatives: + Provided our hundreds of independent Destination Services Consultants with a consistent Dwellworks email convention: @mydwellworks.com + Presented Worldwide ERC速 and CERC webinars on the unique experience of transferees moving between Canada and the U.S. + Launched company-wide Team Leader development sessions + Enhanced our award-winning internship program with the addition of professional development workshops + Recognized by the Cleveland Plain Dealer as a Top Workplace in Cleveland

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“It wasn’t until County Homesearch joined Dwellworks that I saw the power and results of a truly collaborative team. With such strong and focused common goals and shared personal values, everyone is on the same page from the get go.”

“Our entire company is an example of teamwork.

“We Work Well Together” isn’t just a marketing campaign, it is the driving force behind our success.”

- Andrew Scott Destination Services - U.K.

- Rob Carlson Residential Services

“The entire DS team embodies teamwork.

When a team member encounters a challenge, the group routinely collaborates on a solution. The team’s ability to adapt to change and lean upon each other to get the job done is an excellent example of teamwork.”

- Katie Vargo Destination Services - U.S.

“I’ve experienced what Teamwork is all about since joining Dwellworks.

The integration of our team in Mexico has been an exciting and enriching time. It went well because of the team’s honest interest in making us feel a part of this unique company.”

- Tanya Fraind Destination Services - Mexico

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PERFORMANCE Spotlight: The Dwellworks Way Great performance is driven by a commitment to continuous improvement and by asking, “What is the best way we can improve a current process for our clients?� In our Property Management group, we found out it was The Dwellworks Way. The team analyzed every component of the current process, looked at the customer experience, examined each step in detail, and then designed a more streamlined and helpful business process. The Property Management team dubbed this service improvement methodology The Dwellworks Way, and we look forward to applying the same success to other key business processes in 2014.

Other Performance Initiatives: + 9 associates earned CRP designations, 2 earned GMS designations, 1 achieved GMS-T (Talent Development), and 1 earned MIM certification (Managing International Mobility); one third of our client-facing teams hold industry certifications + Implemented new U.S. Destination Services workflow-management tool, resulting in improved efficiencies, streamlined processes, and client reporting enhancements + Revamped Departure Services process yielded a 5% increase in satisfaction scores + Increased Temporary Housing support volume 100% year over year in Mexico + Transitioned all Appraisal client activity to a new, more effective software system + Automated the Monthly Property Management Homeowner Statement process + Hosted Destination Services Consultant network development and education sessions in 24 key U.S. markets

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“The Dwellworks Way is teammates and partners sharing ideas and constantly improving client service, systems and processes. A great company achieves innovative solutions by fostering a creative culture with free thinking and open communication.”

- James Yamokoski Project Management

“The Dwellworks consultant genuinely had my best interests at heart and made this move as simple for me as possible – understanding my needs, and more importantly, my hopes and fears.

Perhaps most importantly, she helped me find not just somewhere to live, but a home. She has taken me from a point of stress to a feeling of excitement and optimism about my future in Houston.”

“Dwellworks strives to fulfill the promises and requests of our client – both internal and external.

When performing at our peak, we need to remember that we “serve” these two groups. If we do both well, we win at performance.”

“You can standardize deliverables and track performance on spreadsheets, but true high performance is achieved by paying attention to the little details that demonstrate how unique each client is and how much you care.”

- Peggy Love Destination Services - U.S.

- Sandra Cairns Destination Services - Canada

- International Assignee 9

INNOVATION Spotlight: Relocation Appraisal Online Course Development Dwellworks believes that as a leading supplier of relocation support services, we have an obligation to contribute to our industry overall. To develop more relocation appraisers and improve overall relocation appraisal performance, this past year Dwellworks Valuation Services developed an online relocation appraising course, in partnership with Worldwide ERC® and Alvin “Chip” Wagner III, SRA, SCRP, CDEI, owner of A.L. Wagner Appraisal Group, Inc. With content largely based on the Worldwide ERC® Relocation Appraisal Guide, the online course offers appraisers seven hours of continuing education credits. The course is available to all real estate appraisers across the U.S., enabling them to become proficient in the preparation and use of the Worldwide ERC® Summary Appraisal Report.

Other Innovation Initiatives: + Piloted a renter solution (for full release in 2014), that tailors the relocation experience to the individual transferee’s needs and expectations + Designed a procedure for identifying and processing atypical authorizations to ensure proactive review and response + Implemented issue resolution processes and tools across all Dwellworks client teams to best identify, address, and track defect root causes and trends + Developed a consistent Destination Services Consultant performance evaluation procedure across five feedback categories: Quality of Work, Professionalism, Knowledge, Responsiveness, and Accuracy

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“I think one of the greatest opportunities for Dwellworks is to foster a culture of innovation.

Through expansion, we have the chance to take a step back and evaluate how we handle our day-to-day operations.

As we are connecting globally, we are meeting and hiring people with new ideas who aren’t afraid to speak up and try things in a new way. ” - Kaitlin Nygren Project Management

“Having been active within the industry for many years, I found the Dwellworks class to be the most comprehensive relocation educational offering. Not only was the content informative and pertinent, the class is presented in a highly aesthetic manner. The Dwellworks class is very effective in being more interactive with the user than typical online courses.”

- Jim Gargano Bomba Gargano Valuation, Inc.

“Sustainability within Supply Chain is critical to our service delivery, both now and in the future.

Developing this course allows us to educate our current suppliers while building new suppliers for the future – and that’s something we are really excited about.”

- Tim Evanko Supply Chain

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Spotlight: Building One Dwellworks

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We are fortunate to have over 95% retention of our associates. Our people cherish our values and celebrate our clients, our achievements, and each other. We knew that integration required expanding the Fun value to be inclusive of celebrations and recognition in all our new locations and their cultures.

Mid-year, timed with our six year anniversary, we sponsored a series of multi-day, company-wide mini celebrations, inviting our associates to recognize in each other the values that make us successful as a whole. At year end, each office hosts an event where individual and team performance is recognized, and local fun is center stage, whether ‘trifle in Truro’ or ‘el dulce in Mexico City’. This year’s celebration included a “Dwellworks Has Talent” contest – recognizing the unique and impressive talents and skills of our associates.

Dwellworks supports an innovative and strategic approach to corporate social responsibility through our associate-led committees. Our four self-governing committees focus on initiatives in the following areas: Green - sustainability, Philanthropy - outreach, Fun - events/corporate culture, and Wellness health. The committees have complete control over how they invest their time and resources, within the framework of Dwellworks core values. These committees provide associates development opportunities in leadership, organizational communication, and teamwork skills.

Other Fun Initiatives: Dwellworks associates made a difference in our communities, including: + Launched a college basketball March Madness contest in support of Ataxia Awareness + Donated books and supplies to local schools in Detroit, Phoenix, and Washington DC, and volunteered monthly as lunch buddies for elementary students in Cleveland + Flipped pancakes and served breakfast for a Philippine Red Cross and Typhoon Haiyan fundraiser + Supported the Lost Dog & Cat Rescue Adoption Center and Capital Area Food Bank in the greater Washington D.C. area + Partnered with Educación para el Desarollo to provide $1200 worth of toys and holiday treats for 88 children in Mexico City + Launched “Caught Green Handed” program to encourage associates to “catch” one another exhibiting sustainable or green practices + Utilized green building practices for office updates, including installing motion-detector lights, using low VOC paint, and purchasing building materials and furniture with a high recycled content + Published monthly health and wellness newsletters to provide tips on healthy eating, exercise habits, and reducing stress 12

“Where else but Dwellworks can associates rally behind a breakfast fundraiser for typhoon victims one week and then celebrate the holidays with ‘festive’ sweaters and associate achievement awards the next? We all embrace the hard work necessary to be the best in the business while sprinkling in fun, community involvement, teamwork and innovative thinking – that’s the Dwellworks culture!”

- Holly Meyer Accounting

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