Travel & Expense Reimbursement Policy

Effective 11/2015FMCNA Travel and Expense Reimbursement Policy

Travel & Expense Reimbursement PolicyTable of Contents

Introduction 1

Travel Authorization and Reservation ProceduresTravel Arrangements/Authorization 2Spouse/Companion Travel 2Combined Business/Vacation Trips 2

Corporate American Express Credit Card and Other Payment MethodsCorporate AMEX Credit Card Program 3Cash Advances 4

Domestic Air TravelPreferred Airlines 4Making Air Travel Reservations 4Discounted Airfares 5Airline Frequent Flyer Programs 5Lost Baggage 5Baggage Fees 5Cancellations/Changes/Unused Airline Tickets 5

International TravelAirline Class of Service for International Travel 6Passports and Visas 6Foreign Travel Accident & Sickness Coverage and Travel Guard World Risk Assistance 6Foreign Currency 6

Lodging Hotel Reservations 8Preferred Hotel Program 8Hotel Loyalty Programs 8Hotel Billing Options 8Hotel Cancellation Procedures 8Internet Usage 8Telephone Usage 8

Rental Car and Other TransportationRental Car Guidelines 9Car Service 10Rail Travel 10Personal Car Guidelines 10

How to Calculate Mileage 11Employees Who Regularly Work at a Fixed Location 11Employees With No Fixed Work Location 12On-Call Employees 12

Aggregate Spend: HCP Transparency 13

Meals and Entertainment for Business PurposesMeals 14Entertainment 14Receipt Requirements 14

Expense ReportingTiming of Expense Report Submission 15Approval/Authorization Process 15Expensing Meals by Category 16Wi-Fi 16Guidelines for Tips and Gratuities 16Non-Reimbursable Expenses 16Audit Practices 17

Group Meetings and Travel Reservation Procedures 18

Appendix A : Agreement for Employees with an American Express Corporate Card 20

Appendix B: Meeting Request Form 21

Appendix C:Interviewee Travel Request Form 25

Appendix D: WorldRisk Assistance Pocket Guide 26

Appendix E: Fresenius Medical Care Sign-In Sheet 27

Effective 11/2015

Effective 11/2015 FMCNA Travel and Expense Reimbursement Policy

Fresenius Medical Care North America Corporate Travel Policy Rev. 05-2014

July 1, 2013

All FMCNA Employees,

As we navigate the new, emerging landscape of healthcare in North America, we continue to face new challenges in managing in a more interconnected environment. One that also comes with increased oversight and scrutiny. As in previous years and going forward, it is imperative that we as employees of Fresenius Medical Care North America continue to incur and manage expenses prudently and define new areas of opportunity for this effort. Each of us can make a significant contribution by ensuring that every dollar spent is critical to achieving our goals and is in compliance with the Travel and Expense Reimbursement Policy along with its associated expense practices. The Travel and Expense Reimbursement Policy supports our commitment to effective expense management and everyone, as an employee or manager, should demonstrate a commitment to ensuring that it meets our objectives.

Please take some time to review and familiarize with the policy. Everyone’s full engagement in cost management is essential. We thank you for your support.

Ronald J. Kuerbitz CEO, Fresenius Medical Care North America

June 10, 2014

All FMCNA Employees,

As we navigate the new, emerging landscape of healthcare in North America, we continue to face new challenges in managing in a more interconnected environment, one that also comes with increased oversight and scrutiny. As in previous years and going forward, it is imperative that we as employees of Fresenius Medical Care North America continue to incur and manage expenses prudently and define new areas of opportunity for this effort. Each of us can make a significant contribution by ensuring that every dollar spent is critical to achieving our goals and is in compliance with the Travel and Expense Reimbursement Policy along with its associated expense practices. The Travel and Expense Reimbursement Policy supports our commitment to effective expense management and everyone, as an employee or manager, should demonstrate a commitment to ensuring that it meets our objectives.

Please take some time to review and familiarize yourself with the policy. Everyone’s full engagement in cost management is essential. We thank you for your support.

Ronald J. Kuerbitz

CEO, Fresenius Medical Care North America

Effective 11/2015

Effective 11/2015 1FMCNA Travel and Expense Reimbursement Policy

IntroductionThe Travel and Expense Reimbursement Policy (the “Policy”) assists employees in making informed, cost effective travel choices. The Policy applies to all employees of Fresenius Medical Care North America (“FMCNA” or the “Company”).

The Policy is designed to:

• Ensure that all employees have a clear and consistent understanding of policies and procedures for business travel and expenses;

• Provide business travelers with a reasonable level of service and comfort at the lowest cost; and

• Maximize FMCNA’s ability to negotiate discounted rates with preferred suppliers and reduce travel expenses.

Employees are responsible for knowing and complying with the Policy. Employees are also responsible for obtaining prior approval of expenses when required. When submitting an expense report for reimbursement, employees are certifying the validity of their expenses.

An employee’s manager is responsible for accurately reviewing expense reports for compliance with the Policy. Whenever an expense report is submitted with manager approval, it is a validation of the accuracy of the employee’s expenses.

FMCNA reserves the right not to reimburse employees for expenses that are not in compliance with the Policy.

Any questions, concerns or suggestions regarding the Policy may be directed to the Manager, Corporate Travel & Supplier Relations, 1-800-662-1237 x1019143.

Effective 11/2015

2 FMCNA Travel and Expense Reimbursement Policy Effective 11/2015

Travel Authorization and Reservation ProceduresTravel Arrangements/Authorization

All air travel, lodging, airport transportation, car rental and rail travel reservations, including en route changes, must be booked through the FMCNA contracted Travel Management Company (TMC). The Company reserves the right not to reimburse employee expenses that are not booked through the contracted TMC.

Reservation requests are accepted by phone, e-mail, or Concur, the on-line booking tool which can be found on the travel portal home page. A link to the travel portal site is located on FMC4ME under Employee Travel. Agents are available 24-hours a day, seven days a week, to assist with employee travel arrangements. Travel reservations are not accepted by fax.

Contact information:

ADTRAV – General Travel Team Phone: 1-855-417-4020Email: [email protected]

Travelers should make every effort to make airfare, rental car, hotel and ground transportation in one call to avoid excessive fees. Similarly, travelers must make every effort to use the on-line booking tool to book travel as these transaction fees are significantly less than when consulting with an agent.

The employee’s manager will receive an email notification of the requested travel arrangements.

Spouse/Companion Travel

Spouses or companions are not expected to accompany an employee on a business trip. FMCNA will not reimburse travel and expenses incurred by a spouse or other individuals accompanying an employee on business.

Combined Business/Vacation Trips

Occasionally, employees may wish to combine a business trip with a vacation. Only the employee’s direct expenses relating to the business portion of the trip will be reimbursed. A combination of business trip and vacation must be approved in advance by the employee’s manager.

3FMCNA Travel and Expense Reimbursement Policy Effective 11/2015

Corporate American Express Credit Card and Other Payment Methods

Corporate American Express Credit Card Program

FMCNA’s corporate credit card vendor is American Express. Information for the issuance of a corporate credit card can be obtained through the FMCNA American Express Program Administrator, 1-800-662-1237 x1019312. Each card member is responsible for payments due on his/her American Express card directly to American Express on a timely basis, and for complying with all of the requirements and procedures imposed by American Express with respect to card members. At termination of employment, the employee is responsible for the account balance.

Employees traveling a minimum of three or more times per year are required to obtain a Corporate American Express Credit Card.

The Corporate American Express Application can be found on FMC4ME. Proceed to Business Operations or (Business Systems). Follow to the Employee Travel page and the information is under Guidelines.

Please review the Agreement for Employees with an American Express Corporate Card (Appendix A1). All cardholders must sign and abide by this Agreement.

An employee’s Corporate American Express Credit Card must be used for all business expenses including: air, hotel, meals, car service and taxis. The Corporate American Express Credit Card is to be used for business expenses only. Use of the Corporate American Express Credit Card for personal, non-business charges is strictly prohibited and may be subject to corrective action. The Company reserves the right not to reimburse expenses if the employee fails to use his or her Corporate American Express Card. Employees who do not hold a Corporate American Express Credit Card must use their divisional American Express Business Travel Account (“BTA”) for airfare and a personal credit card for all other travel related expenses. Employees should avoid paying cash for reimbursable expenses.

When attending an FMCNA meeting, each employee is responsible for charging his or her business expenses (including airline tickets and hotel rooms) to his or her Corporate American Express Credit Card (one employee cannot charge the airline tickets or hotel rooms for a group of employees). For additional information refer to the Group Meetings and Travel Reservation Procedures section.


Cash Advances

If an employee does not have a Corporate American Express Credit Card or a personal credit card, temporary cash advances may be made to finance the employee’s anticipated expenses related to business travel. In general, these advances are granted only for trips of three days or more and must be approved by an employee’s manager. Cash advances may be requested through the SAP Travel and Expense Reporting Tool.

Cash advances not expensed:

a) within thirty (30) days from the completion date of a trip or

b) as a result of termination of employment may be deducted from an employee’s wages, salary, accrued but unused paid time off, bonuses and severance or separation pay to the extent permitted by law.

Domestic Air TravelPreferred Airlines

FMCNA has negotiated special rates with specific airlines and must be used whenever possible. The company’s preferred carriers are Delta Airlines, United Airlines, Lufthansa, Southwest Airlines and JetBlue.

Making Air Travel Reservations

All FMCNA employees are required to use the contracted TMC when booking air travel. No reservations should be made through the airline’s individual website or other travel booking sites (e.g., Travelocity, Orbitz). FMCNA reserves the right not to reimburse airline ticket expenses if the purchase is not in compliance with the Policy.

In order to achieve the lowest price for airfares, employees must make every effort to purchase airline tickets at least 14 days in advance.

The lowest available fare offered will be booked by FMCNA’s contracted TMC, taking into consideration flight times. The lowest fares may include connecting flights. Premium boarding charges or premium seat charges are not reimbursable.

All domestic air travel (defined as all destinations in the United States including Alaska and *Hawaii, the Caribbean, Mexico and Canada) must be in Coach class.

* First/Business class to Hawaii will be subject to approval by senior management.

EXCEPTIONS:

• First class is acceptable when it does not cost more than the lowest available Coach fare.

• Employees may use First Class when Coach Class is completely sold out and no alternate flights are available provided there is written approval by the employee’s manager.


Domestic Air Travel (cont.)

Discounted Airfares

The following types of low fare alternatives will be considered in determining the lowest airfare:

• FMCNA preferred airlines

• Non-refundable/Advance purchase fares

• Arrival/departure times within a 2 hour window

• Alternate airports

The lowest fare is the lowest reasonable cost to FMCNA without consideration of personal gain.

Airline Frequent Flyer Programs

Participation in frequent flyer programs is permissible and employees may retain such benefits. However, participation in these programs must not influence flight selection which could result in an incremental cost to FMCNA beyond the lowest available airfare as defined in this policy.

Lost Baggage

Lost baggage is not reimbursable. The employee should work directly with the airline in the event of lost baggage.

Baggage Fees

For overnight travel, FMCNA will allow reimbursement for the fee of one checked bag. A receipt for baggage fees must be attached to the employee’s expense report for reimbursement.

If the employee must travel with equipment, additional baggage fees will be reimbursed if approved by the employee’s manager in advance.

Cancellations/Changes/Unused Airline Tickets

When a trip is canceled, please notify the contracted TMC. Non-refundable tickets are linked to employee travel profiles and monitored for future use by the TMC. Employees are strongly encouraged to use the ticket on their next business trip. Employees should contact the TMC for expiration dates and fees associated with using available ticket credits. The TMC will process refunds for tickets that were fully refundable.

While the Company understands that changes are sometimes necessary, travelers are strongly encouraged to be mindful of the additional costs incurred when making changes to a ticket. Changes should be made only when absolutely necessary for business purposes.


International TravelAirline Class of Service for International Travel

For purposes of this policy, international travel covers all destinations outside the Continental U.S., Alaska, Hawaii, Mexico, Canada and the Caribbean.

Please note: Subject to senior management approval, business class is permissible on international flights of 8 consecutive flying hours or more on the same aircraft.

Passports and Visas

For assistance in obtaining an entry visa or passport, travelers should contact the Manager, Corporate Travel & Supplier Relations, 1-800-662-1237 x1019143.

Employees are responsible for any and all fees associated with obtaining a passport.

If legitimate business purposes arise when a visa is necessary, related costs are reimbursable.

Foreign Travel Accident & Sickness Coverage and Travel Guard WorldRisk Assistance

Travel Guard WorldRisk Assistance is offered to all employees that travel internationally for business purposes.

This program is in place to assist employees traveling abroad in the event that an emergency situation arises. Additional information is provided on FMC4ME under the Health Safety & Risk and Employee Travel pages. A copy of the WorldRisk Assistance Pocket Card can be found in Appendix D.

Foreign Currency

When traveling internationally, as with all business expenses, the employee should use the Corporate American Express Credit Card for all purchases. In the limited circumstances when the Corporate American Express Credit Card is not accepted please note the advice about foreign currency below.

• To avoid excessive currency exchange fees, the employee should only convert the amount of currency necessary for the length of stay.

• Change unused local currency back to US dollars before departing the foreign country. The conversion rate is typically better outside of the United States.


International Travel (cont.)

• Service fees associated with changing currencies are reimbursable only when the exchange is done for legitimate business reasons.

• Receipts for reimbursement should be attached to the employee’s expense report. In the absence of a receipt documenting the exchange rate, travelers should use the spot exchange rate published in a newspaper with general circulation, i.e., The Wall Street Journal or access the web link www.oanda.com.

• Try to spend all coins before leaving. Once out of the country, coins are difficult to change. *Note that in certain countries, travelers must turn in all local currency before departing.


LodgingHotel Reservations

Hotel reservation requests must be made through the TMC. Hotel reservations may not be made directly with a hotel or other travel sites (e.g. Travelocity, Orbitz).

Preferred Hotel Program

FMCNA has negotiated discounted corporate rates with specific hotels throughout the United States and Puerto Rico. The list of preferred hotels can be found on FMC4ME under Employee Travel and is also located on the TMC Travel Portal under Travel Documents.

Hotel Loyalty Programs

Participation in hotel loyalty programs is permissible and traveling employees may retain the benefits. However, participation in these programs must not influence hotel selection which could result in an incremental cost to FMCNA.

Hotel Billing Options

There are four options for payment of lodging charges:

• If the employee has a Corporate American Express Credit Card, that card must be used for hotel billing

• Use of a personal credit card, only if the employee does not hold a Corporate American Express Credit Card. Reimbursement should be requested with the submission of an expense report.

• 3rd party credit card authorization: If approved by the employee’s manager, hotel charges can be direct billed to the manager’s credit card.

• Cash advance (with approval for trips of 3 days or more). This option should be used only when one of the other three options above is not feasible.

Hotel reservations cannot be direct billed to FMCNA, therefore, one of the above options must be used.

Hotel Cancellation Procedures

To avoid a “no show” charge, travelers must contact the TMC if a hotel room reservation must be cancelled. Travelers should request and record the cancellation number in case of billing disputes. “No-show” charges are not reimbursable.

Internet Usage

Fees for hotel Internet use are reimbursable provided that usage is for Company business and not for personal use.

Telephone Usage

Travelers should use their cell phone when calling from a hotel guestroom whenever possible to avoid excessive charges.


Rental Car and Other TransportationRental Car Guidelines

All rental car reservations must be made through FMCNA’s contracted TMC. Reservations may not be made directly with a car rental company or through other travel sites (e.g., Travelocity, Orbitz). FMCNA’s preferred car rental companies are Avis and Budget. Preferred car rental enrollment information can be found on FMC4ME under Employee Travel and is also located on the Travel Portal home page under Company Links.

The minimum driving age for Avis and Budget is 21. Other rental car companies vary. Please check with the TMC when renting a vehicle from a non-preferred vendor.

Employees must utilize the most economical mode of transportation consistent with the requirements of the business trip. When renting a car, this should be no more than a midsize car. When traveling in groups, employees should make every effort to coordinate and share a rental car. Managers may approve an upgrade based upon business requirements.

When traveling on toll roads, employees should choose “cash only” toll lanes and request a receipt for the toll charge (which is required for reimbursement as tolls are a reimbursable expense). In certain states and during certain hours, “cash only” lanes are not available. In these situations, the toll transponder provided on the rental car may be activated and the toll transponder fee, along with the toll charge, will be reimbursed in full when the receipt is attached to an expense report. Employees must use sound judgment when determining which toll lane to use in an effort to avoid the additional transponder fee.

If a vehicle sustains collision or comprehensive damage, the employee must contact the rental company and FMCNA Health, Safety and Risk Management Department at 1-800-662-1237 x1012580 immediately for instructions.

Rental Car Insurance - US

An employee should decline insurance coverage when renting a vehicle from preferred vendors Avis and Budget, as insurance is already included. Should the preferred vendor be unavailable and employee chooses another rental car vendor, insurance is not included. Therefore, employee should accept the Loss Damage Waiver (LDW) insurance. FMCNA will reimburse for insurance coverage only in connection with non-preferred car rental companies.

Rental Car Insurance Exceptions - US and Mexico

There are exceptions in the US and Mexico where the Loss Damage Waiver (LDW) insurance is not included. A list of non-participating US locations can be found on the travel portal, FMC4ME and the on-line travel booking tool. When renting a vehicle in Mexico, LDW should always be accepted and is reimbursable.


Rental Car and Other Transportation (cont.)

Rental Car Insurance - International

Employees holding a Corporate American Express Credit Card and utilizing the card to reserve a vehicle when renting from an international location, will automatically have insurance coverage. The coverage is only applicable with Avis/Budget.

FMCNA insurance policies do not cover personal use of a rental car.

Negotiated rates do not include re-fueling charges and such charges are not reimbursable. Employees are expected to re-fuel before returning a rental car. Be prepared to show the fuel receipt to the rental agent.

Special car accessory equipment such as GPS, ski racks or child car seats are not reimbursable.

Car Service

Car Service can be used only when the cost is not more expensive than alternate means of transportation (car rental, taxi, mileage plus airport parking, etc.). When car service is necessary, it should be booked point-to-point with no additional stops or cars waiting.

Please note car service cannot be direct billed to FMCNA. Employees who hold a Corporate American Express Credit Card are required to use their card. Employees without a corporate card may use a personal credit card.

Rail Travel

All rail travel must be booked through FMCNA’s contracted TMC. Domestic/International rail travel will be in Coach Class.

Personal Car Guidelines

All employees who drive their personal cars at the request of the Company will be reimbursed for mileage as described below in the How to Calculate Mileage section. The standard Company mileage reimbursed is at a rate which is equal to or less than the current IRS rate per mile.

Note: Reimbursement for mileage is intended to cover costs associated with gas, repairs and insurance and these items are not reimbursable. When two or more employees drive together, only the driver may be reimbursed for mileage.

In order to be reimbursed, all employees must submit documentation of eligible mileage by completing the Travel Expense Report.

If an employee driving on business is involved in an accident which causes damage to his or her personal vehicle, the employee is financially responsible for all costs associated with the accident and should contact his or her automobile insurance company directly. In addition, the employee should immediately report the accident to the FMCNA Health, Safety and Risk Management Department at 1-800-662-1237 x1012580.


How to Calculate MileageEligible employees, as defined below, will be reimbursed for mileage when using their personal vehicle for work related travel. Employees with company leased vehicles are not eligible for mileage reimbursement.

Employees Who Regularly Work at a Fixed Location (with a Normal Daily Commute)

Employees who regularly work at a fixed location (includes employees who are routinely assigned to the same work site) will not be paid mileage for their Normal Daily Commute. Normal Daily Commute is miles driven from the employee’s home to the employee’s worksite and miles driven from the employee’s worksite to the employee’s home. When an employee drives beyond his or her Normal Daily Commute the employee will only be reimbursed for miles that exceed their Normal Daily Commute. This applies regardless of whether or not the employee drives to his or her fixed work location.

Example 1:

Employee drives to fixed work location, makes additional trips during the day and drives home from the last location (which is not the fixed work location).

Employee’s Normal Daily Commute is 30 miles each way/ 60 miles round trip.

Total distance driven that day is 100 miles. The employee’s Normal Daily Commute is subtracted from the total miles driven (100-60) and employee is reimbursed for 40 miles.

Example 2:

Employee drives from home to a meeting (not at the employee’s fixed work location) and drives home from the meeting at the end of the day.

Employee’s Normal Daily Commute is 30 miles each way/ 60 miles round trip.

Total distance driven that day is 50 miles. The employee’s Normal Daily Commute is 60 miles and therefore employee is not eligible for mileage reimbursement for this trip (mileage is less than employee’s Normal Daily Commute).

Example 3:

Employee drives from his or her home to the airport on Monday and returns home on Tuesday.

Employees Normal Daily Commute is 30 miles each way/60 miles round trip.

The distance from the employee’s home to the airport is 70 miles round trip. The employee is not eligible for mileage reimbursement because the employee’s Normal Daily Commute for Monday and Tuesday is 120 miles (60 x 2 days). Actual mileage is less than the Employee’s Normal Daily Commute.


Employees With No Fixed Work Location (no Normal Daily Commute)

Employees with job responsibilities that require oversight and/or regularly reporting to multiple work locations are considered employees with no fixed work location. These employees do not have a Normal Daily Commute.

Such employees are not reimbursed for mileage from their home to their first worksite nor are they reimbursed from their last worksite to their home. Employees will be reimbursed for mileage incurred traveling between other worksites on the same day.

Exception: When an employee with no fixed work location drives over 50 miles to the employee’s first work site the employee will be eligible for mileage reimbursement for mileage above 50 miles. Similarly, when an employee with no fixed work location drives over 50 miles home from the employee’s last worksite the employee will be eligible for mileage reimbursement for mileage over 50 miles.

Example 1:

Employee drives 60 miles from home to first worksite and 40 miles home from last worksite. During the day employee drives an additional 50 miles. The employee will be reimbursed 10 miles for the employee’s commute to his or her first worksite (miles driven over 50 miles to first worksite are eligible for reimbursement for employees with no fixed work location) and 50 miles for travel during the work day. (Commute to first worksite: 60 miles minus 50 miles = 10 miles plus 50 miles during day = 60 miles eligible for reimbursement).

Example 2:

Employee drives 35 miles to the first worksite and 35 miles home from that worksite (employee does not make any additional trips that day). Employee does not travel more than 50 miles from home to work or work to home and therefore will not be reimbursed for mileage.

Example 3:

Employee drives 70 miles to a meeting at a physician’s office. The employee then drives 25 miles to a worksite and 30 miles home from the worksite at the end of the work day. Employee’s commute to the Physician’s office was 70 miles and miles over 50 miles from home to first worksite are eligible for reimbursement (for employees with no fixed work location). Therefore the employee will be reimbursed 20 miles for commute to physician’s office and 25 miles for travel during the work day (Commute to first worksite is 70 miles minus 50 miles = 20 miles plus 25 miles driven to next worksite = 45 miles eligible for reimbursement).

Example 4:

On Monday, the employee drives 55 miles to the airport and on Tuesday, the employee drives 55 miles home from the airport. The employee will be reimbursed for 10 miles (the employee’s commute to the airport was 55 miles each way and mileage over 50 miles to the first work site, which in this case is the airport, is eligible for reimbursement for employees with no fixed work location).

On-Call Employees

While employees are on-call they have no fixed work location. As a result, an employee while on-call is not eligible for mileage reimbursement for driving to the first on-call worksite and home from the last on-call worksite.


Aggregate Spend: HCP TransparencyThe Fresenius Medical Care manufacturing companies are subject to financial transparency regulations in the United States. These regulations require RTG, GMQ and GRD to report certain payments or transfers of value provided to covered recipients. (Healthcare providers - HCPs) Those employees working for RTG, GMQ and GRD who provide such transfers are required to utilize two specific expense types; Aggregate Spend - Meal and Aggregate Spend - Other. Additional information on these expense types can be found later in this document. Also for questions on this topic please email: [email protected] or visit the Transparency Team’s website at: https://fmc4me.fmcna.com/intranet/Compliance/HCPTransparency/index.htm

Expense reports which contain expenses of the type, Aggregate Spend- Meal or Aggregate Spend – Other will undergo preliminary audit prior to being approved to pay via AP Audit.

“Aggregate Spend” items are any items or services paid for or otherwise provided by an RTG, GMQ, or GRD employee to a Health Care Provider (HCP) even if the recipient is an employee of FMS or RRI.

For detailed guidance on using the above mentioned expense types please refer to the RTG Aggregate Spend Guide document at: https://fmc4me.fmcna.com/idc/idcplg?IdcService=GET_FILE&Rendition= Primary&RevisionSelectionMethod=Latest&dDocName=PDF_1000124362


Meals and Entertainment for Business PurposesMeals

While traveling, employees will be reimbursed for meals up to $60 for each full calendar day of travel. Allotment of this amount is at the employee’s discretion. For partial travel days the maximum meal allowance is $30. A calendar day is the period of 24 hours from midnight to midnight.

Employees are eligible for meal reimbursement only when business travel involves (a) an overnight stay; (b) same day travel by air or rail or (c) same day travel by car when an employee is not traveling to a location where the employee is regularly assigned or has oversight responsibility.

Entertainment

Expenditures for entertainment are reimbursable only under the following circumstances:

• Are consistent with the Company’s compliance policy;

• Are authorized in advance by the employee’s manager;

• Are directly related to FMCNA business; and

• Take place directly before, during or after a bona-fide business discussion.

Receipt Requirements

When more than one employee is present at a business meal or entertainment for business purposes, the most senior level employee must pay and expense the bill.

Meal and entertainment expenses must be paid using the employee’s Corporate American Express Credit Card.

A scanned or faxed receipt must be submitted with the expense report for any individual meal or entertainment expense.

The following detail is required.

• Itemized receipt;

• Cost (including tips and tax);

• Date;

• Name and location of restaurant or venue;

• Type of entertainment, if applicable

• For a group, names, titles or other designations and business relationships or occupations of persons participating; NOTE: For RTG, GMQ and GRD employees submitting expenses, utilize the Fresenius Medical Care Sign-In sheet to organize said information (See Appendix E)

• For a group, business reason for meal or entertainment; and

• For meal or entertainment involving non-FMCNA personnel, specific business topic discussed and specific time business took place (i.e., before, during or after the event).

Please refer to Compliance Policy C-004A-Business Gifts, Meals and Entertainment for more details.


Expense ReportingTiming of Expense Report Submission

Travelers must file expense reports utilizing the SAP Travel & Expense Reporting Tool no later than 14 days following the date expenses were incurred.

FMCNA reserves the right not to reimburse expenses that are submitted more than 30 days from completion of the trip or expense.

Airline tickets purchased in advance of a trip may be submitted for reimbursement prior to the remaining expenses from the trip. In such cases, additional expenses from the trip must be submitted on the original expense report. Additionally, the dates traveled must be entered with the airline expenses (not the date of purchase for the airline ticket). The expense tool recognizes that the employee has been reimbursed for the airline ticket, therefore, there will be no duplication of payment.

Travelers can find detailed information pertaining to the SAP Travel & Expense Reporting Tool on FMC4ME under Employee Travel.

The link to the SAP Travel & Expense Reporting Tool can be found on FMC4ME. Proceed to My Applications. Follow to People Management and then click SAP Travel and Expenses.

Approval/Authorization Process

By submission of an expense report, travelers are certifying the validity of their expenses and compliance with the Policy.

The employee’s immediate manager is authorized to approve expense reports up to $5,000. Direct reports of the business entity’s senior leader are authorized to approve expense reports up to $10,000. Expenses over $10,000 must be approved by the senior leader of the business entity.

Direct managers must review and approve expenses and by doing so are certifying that the information is accurate to the best of their knowledge. Managers must also ensure all appropriate documentation is attached to the expense report. Expense reports without proper receipts will be rejected and notification will be sent to the approver for follow-up.


Expense Reporting (cont.) Assigning a designee to approve is not permitted unless the designee is either

a) a more senior manager than the direct manager or

b) a peer of the direct manager who is temporarily assisting the direct manager with this process for a specific purpose (e.g. direct manager is on a leave of absence) or

c) an individual delegated by a Senior Vice President or above.

Expensing Meals by Category

Each meal (breakfast, lunch, dinner) must be recorded separately on the expense report along with an itemized receipt.

Wi-Fi

Fees for Wi-Fi use are reimbursable provided usage is for Company business.

Guidelines for Tips and Gratuities

Reasonable judgment should be used regarding tipping. Generally 15-20% is considered reasonable. Lavish or unreasonable gratuities will not be reimbursed. Receipts are not required for cash tips of $10 or less.

Non-Reimbursable Expenses

The following are examples of expenses that are not reimbursable:

• airline club membership, including day passes

• TSA Pre-Check Fees

• annual fees for personal credit cards

• child care expenses

• car washes (except company owned cars in accordance with Corporate Car Policy)

• clothing

• corporate credit card delinquency fees/finance charges

• expenses related to vacation or personal days while on a business trip

• home maintenance expenses incurred during traveler’s absence (i.e., lawn care, snow removal, etc.)

• hotel in-room movies

• pet care expenses

• laundry (if travel is less than 5 days)

• baggage fees outside of allowance described in this policy

• expenses for non-Company issued cell phones, unless required by state law


Expense Reporting (cont.) • purchase of car, flight or baggage insurance

• traffic ticket or parking violation fines

• entertainment or items of a personal nature

• personal grooming including, but not limited to, manicures, pedicures, sauna, hair cuts, makeup, massages, shoeshine

• airline, hotel or car rental upgrades, GPS/navigation add-on for car rentals and refueling/gas service option

• books, magazines or subscriptions

• fitness center fees

• mini-bar (only bottled water is reimbursable)

• movie theater expenses

• donations or gifts

• birthday cakes or birthday cards

• birthday parties or meals, baby showers, wedding showers, welcome or departure parties

Audit Practices

FMCNA performs random audits on all expense reports. If the auditor has questions with a submitted expense report, employees are expected to cooperate and to provide the requested information in a timely manner.


Group Meetings and Travel Reservation ProceduresAny department planning to sponsor meetings or groups which involve more than ten (10) individuals should follow the procedure specified below:

• Complete a Meeting Request Form. See Appendix B. Fax or e-mail to FMCNA Meeting Services at 781-699-9729. Each meeting will be assigned a Meeting Planner. The employee will be contacted by the Meeting Planner directly.

• It is the company’s policy that Fresenius Medical Care Meeting Services coordinate all company meetings and provide supervisory support from the onset of meeting planning through the commencement of the event. Contracts for hotels and other services associated with a meeting should not be executed without the written approval of the Manager of Meeting Services. Outsourcing of any planning or travel functions requires the approval in advance of the Director, Meeting and Travel Services. Outsourcing arrangements for meetings of more than 300 participants requires the approval of the Chief Financial Officer of FMCNA.

The following information must be provided:

1. Meeting request form

2. Name of meeting host

3. Attendee List

4. A copy of the invitation

5. Agenda, a draft will suffice

6. Number of guestrooms required each night. Please indicate single rooms (for one person) or double/doubles (for shares)

7. Food & Beverage details by day

8. Meeting Space requirements – Please detail whether one general session room is required or more than one room. If more than one per day, please indicate size of room required, room setup and times required each day.

9. Evening function space – if a dinner and/or reception will be held at the hotel

10. Audio/Visual requirements each day.

11. Exhibit Space – Please indicate number of tabletop displays or if setting up booths, the number and size of booths (i.e. space for 25 – 10 x 10 booths).

12. Form of payment. It is Company policy to use a Corporate American Express Credit Card for airline tickets, rental car, hotel and incidentals. (Direct bill arrangements can be made provided the request is made at least 45 days prior to meeting dates.)


Group Meeting and Travel Reservation Procedures (cont.)

In addition:

1. Please copy Meeting Planner on all correspondence to meeting participants.

2. Hotel Direct Bill Applications can take up to 45 days to process and generally granted by the hotel for invoices over $5,000.

3. Hotel Direct bills should be limited. Employees who hold a Corporate American Express Credit Card should use their card and expense all eligible charges.

4. Hotel invoice payments are due within 30 days of the event date. Hotel invoices that are not paid within this period will be charged to the meeting host’s Corporate American Express Credit Card.

Fresenius Medical Care Meeting Services will:

1. Create a Group Air & Hotel form (This form to be created by a Meeting Planner only. No other employee is authorized to create and distribute this form. Any form not created by a Meeting Planner will not be processed.)

2. Coordinate the hotel rooming list based on the attendee list submitted to Meetings Services

3. Perform site visits and evaluate venues

4. Coordinate airfare with Travel Services

5. Coordinate airport transportation

6. Arrange for food and beverage

7. Audio/Visual

8. Make hotel recommendations based on meeting budget.

9. Coordinate recreation (i.e., golf, spa)

10. Other details: floral, photographer, etc.

FMCNA Meeting Services can be reached at:

Phone……………………1-800-662-1237 ext. 1014999

Fax……………………… 1-781-699-9729

email…………………... [email protected]


Appendix A

Created 06/10/11

Revised 05/28/14

AGREEMENT FOR EMPLOYEES WITH AN AMERICAN EXPRESS CORPORATE CARD In consideration of Fresenius Medical Care NA (“FMCNA”) furnishing to me an American Express Corporate Card (the “AMEX Card”), I acknowledge and agree as follows: 1. I shall use the AMEX corporate card only to the extent permitted by the FMCNA Travel and Expense Reimbursement Policy. 2. I am fully liable for all charges on the AMEX Card. I must submit expense reports no later than 14 days following the date the expenses were incurred to ensure reimbursement of charges. 3. I will not be reimbursed by FMCNA for delinquency or finance charges assessed by American Express. 4. I understand that if the AMEX Card account is 60 days or more past due, it will be reviewed by FMCNA and FMCNA reserves the right to cancel the AMEX Card.

5. I understand and agree to pay in full all amounts due and outstanding for the AMEX corporate card each billing period.

6. If I fail to pay amounts due for the AMEX Card within a timely manner, I hereby authorize FMCNA, to the extent permitted by law, to deduct such amounts from any future amounts owed to me by FMCNA, including, without limitation, wages, salary, accrued but unused paid time off, bonuses and severance or separation pay. If I fail to repay the amount owed in a timely fashion, and if FMCNA successfully brings an action to recover any unpaid amount, I shall be responsible for paying FMCNA’s reasonable attorneys’ fees.

7. If I submit expenses that are not in compliance with FMCNA’s Travel and Expense Reimbursement Policy, such expenses will not be reimbursed by FMCNA. I agree that abuse of the AMEX Card may result in disciplinary action, up to and including my termination from employment.

8. At the time of my separation from employment with FMCNA, I must provide proof of expense report submission and reconciliation of all outstanding AMEX Card charges.

9. I understand and agree that I am permitted to use the AMEX corporate card only for business expenses and that use of the AMEX Card for personal charges is strictly prohibited.

10. This Agreement is not intended to, nor does it create, a contract of employment. Nothing in this Agreement shall be deemed as modifying or changing my at-will employment relationship with FMCNA.

Name: (please print) ______________________________________________ Signature: _____________________________________________________ Employee ID: ____________ Date: ___________________________


Appendix B (page 1)

rev. May 2014

MEETING REQUEST FORM(For Meetings of more than ten (10) individuals requiring hotel sleeping rooms with flights and/or hotel catering)

GENERAL MEETING INFORMATION

Date Submitted:

Title of Meeting: Preferred Meeting Dates:

Are dates flexible?: Yes No Location of Meeting: (City, State) Hotel Suggestion(s):

If the meeting is not being held at a hotel please provide the location of the meeting:

NOTE: Please do not reach out to hotels before being approved. Meeting Services will reach out directly to hotels. Name and Title of the person holding the meeting: Meeting Host: Title: Email: Phone:

Name and Title of the person who will be working directly with Meeting Services relating to meeting decisions: Contact Person: Title: Email: Phone:

Has this meeting taken place before? Yes No If yes, list Date(s) and Location(s):

What are the Specific Goals of the Meeting?:

Estimated Total Meeting Budget:

To help estimate costs, <CLICK HERE> for a link to a sample Budget Template as a resource in preparing your Total Estimated Meeting Cost. Please contact Meeting Services at [email protected] if you have questions.

Cost Center for Meeting Charges:

If more than one Division will experience costs (Group or individual costs) due to this meeting, please explain:

Division(s):

CORP RTG RRI ICG GMO Other

DSG-FMS COR DSG-FMS WEST DSG-FMS EAST DSG-FVC

Basic Meeting Agenda Date

Daily Meeting Start/End Times

# of Attendees Attending Daily

What time and date would you like first access to the meeting room for set-up?

GUEST ROOMS - HOTEL

Guest Rooms (Enter the number of guest rooms that are required each night. Consider all attendees, guests, speakers, staff, VIPS in the numbers) (Most helpful is a range of the minimum and maximum rooms per night that you think you will need (i.e.: 10-14 rooms)

Date

# of Singles

# of Doubles

Budgeted Rate per Guest Room (list range): $For consideration of your overall meeting budget, please specify your preference for guest room rate. Please be advised that rates are per room, per night and will vary by city. Guest Room tax rates vary by city, but average at 14%.

Rate the importance of the following negotiation items to the Meeting Host from 1-5 (1 being the most important): Complimentary

Guest Room Internet

Complimentary Parking

Complimentary Breakfast

Complimentary Group Shuttle to/from

office

Complimentary Meeting Space

Internet

Complimentary shuttle to airport

List any other negotiated items that are important to your group:


Appendix B (page 2)

rev. May 2014

TRANSPORTATION What percentage of your attendees will be: Flying Driving Average miles from home for Driving Attendees (one-way)

Note: Please ask attendees to wait to make their air reservations until they receive the Group Air and Hotel Form created by Meeting Services. They should not be calling CWT to make arrangements directly. The Group Air and Hotel Form will not be created until the hotel contract is signed.

Does your group require any of the following types of ground transportation? Transportation to/from Airport and Hotel: Taxi Car Rental Individual Sedan Service Group Shuttle Transportation to/from Hotel and Office (if applicable): Walk Taxi Car Rental Group Shuttle Group Shuttle to Offsite Events: Yes No If yes, please specify?

Transportation comments:

HOTEL MEETING SPACE

Set-up of GeneralSession Meeting Room:(select one)

Theater(no tables)

Classroom Crescent Rounds Chevron

Conference U-Shape Hollow Square

Reception Banquet Circle Other (explain):

List other General Session set-up specifics:

Are additional Breakout Rooms Needed?: Yes No (If yes, specify needs below)

Breakout Room 1 Breakout Room 2 Breakout Room 3 Breakout Room 4 Breakout Room 5 Staff Office (only eligible for group size >50)

Start Date

Start Time (on start date)

End Date

End Time (on end date)

Meeting Room Set-up (refer to set-up types

listed above)

Number of Attendees

Catering Needs in room

Yes No

Yes No

Yes No

Yes No

Yes No

Yes No

Other setup specifics:

Will this group require a staff office? Yes No (applicable for a minimum group size of >50) If yes, please fill out the setup chart above for your staff office needs.

Do you require a registration counter or registration table in the foyer space outside of the General Session Room? Yes No Comments:

Will anyone from the Senior Leadership Team be attending this event? Yes No If yes, please list Name(s):


Appendix B (page 3)

rev. May 2014

HOTEL AUDIO VISUAL

Audio/Visual Equipment at Hotel (Select all that apply) (Estimate of Needs. Actual AV needs will be confirmed closer to meeting):

Estimate the Number you will need to order of each

General Session Room

Breakout Room 1

Breakout Room 2

Breakout Room 3

Breakout Room 4

Breakout Room 5

LCD Projectors Screens Laser Pointers Speaker Phone/Polycom Microphones: Lavaliere Microphones Wireless Handheld Microphones Wired Handheld Microphone Standing Microphone Podiums (with microphone) Podiums (no microphone) Standard Flipchart/Markers Post It Flipchart/Markers Other (specify)

Audio/Visual Comments:

INTERNET – HOTEL MEETING SPACE

Internet Connections at Hotel (Select all that apply) (Estimate of needs. Actual Internet needs will be confirmed closer to meeting):

Estimate the Number of Attendees who will need each type of internet access in each meeting room

General SessionRoom

Breakout Room 1

Breakout Room 2

Breakout Room 3

Breakout Room 4

Staff Office

Wired Internet Access Wireless Internet Access Of those connections, how many people will be using their internet for the following:

General SessionRoom

Breakout Room 1

Breakout Room

Breakout Room 3

Breakout Room 4

Staff Office

Connection within Speaker’s Presentation

Streamed Video (check with speakers if necessary in presentation)

Intermittent VPN Access Constant VPN Access Web based email Other (specify)

Internet Comments:

HOTEL CATERING

Specify daily catering needs at hotel using (x). Specific hotel catering choices will be submitted closer to the meeting. Date:

All Day Beverages Breakfast AM Break

Lunch PM Break Reception

Dinner

Do you require a separate room for your meals and breaks? Yes No If yes, what days?

Monday Tuesday Wednesday Thursday Friday Saturday Sunday

OFFSITE DINNERS

Do you require any assistance with reservations for off-site dinners? Yes No Please specify nights and any preferences:


Appendix B (page 4)

rev. May 2014

BILLING PROCEDURES

AIRFARE - Non-Employee Airfare: Do any non-employee attendees/guests/speakers need air travel arranged through CWT? Yes No

If yes, how should non-employee flights be charged? Bill Non-employee personal credit card Bill Fresenius Medical Care

Employee Airfare: Employee Airfare will automatically be charged to Individual’s Corporate AMEX card, if held. If an individual does not hold a Corp AMEX card, their Division BTA AMEX Card will be charged for their flight. Flights are charged to the individual attendee’s home cost center. Group will need to request any cost center changes post meeting through accounting.

HOTEL – Guest Rooms: Individuals to Pay Own - Room/Tax/Incidentals Bill Room/Tax to Master Account (Individuals on own for Incidentals)

HOTEL – Meeting Costs General Meeting Costs (Catering, Room Rental, AV, etc.) will automatically be setup to the Group’s Master Account

HOTEL – MASTER ACCOUNT:How will Master Account Charges be paid?

Bill Meeting Host’s Corporate AMEX Set up Direct Billing to Fresenius Medical Care* (minimum of $5,000 and 45 days’ advance notice required to set-up hotel direct bill)

DIRECT BILL APPROVAL PROCEDURES Any meeting under $5000.00 will be placed on the Meeting Host’s individual Corporate American Express Card. Meetings valued over $5000 may be eligible for direct billing subject to vendor approval. In general, most hotels require a minimum of 45 days after contract is signed to apply for direct billing.

If your meeting meets the requirements, and you would like to apply for direct billing privileges with the hotel, please provide the name of the individual responsible for reconciling and payment of the invoice. Name:

HOTEL INVOICE PAYMENTSHotel invoice will be sent to Meeting Planner assigned to your meeting for review and approval. Once approved, the Meeting Planner will forward the invoice to Meeting Contact to be submitted to their accounting department for payment. Hotel invoices must be paid within 30 days of invoice date. Any invoices not paid within 30 days will be charged to the Credit Card on file with the Hotel or Meeting Host’s Individual Corporate American Express Card (if no credit card is on file with Hotel).

MEETING REQUEST FORM SUBMISSION

Number of Attendees Minimum Advance Notice Requested 10 – 25 people 6-8 weeks 26 – 50 people 2-3 months 51 – 100 people 3-6 months 101 - 500 people 9-12 months 501 + people >12 months

*Meetings with less advance time than stated are still required to submit their Meeting Requests through Meeting Services.

PLEASE FAX OR EMAILTHE COMPLETED MEETING REQUEST FORMTO MEETING SERVICES AT 781-699-9729

or Cindy McAdam at [email protected]

For Office Use Only: Date received :___________ Meeting Planner:____________ Date Assigned: ___________


_____________________________________________ ___________________________________________Requestor Interviewee Name (as it appears on your govt. issued id)

_____________________________________________ __________Interviewing with Gender

_____________________________________________ ___________________________________________ Cost Center Street Specify Division, please check one: ___________________________________________FMCNA COR DSG COR DSG EAST DSG WEST City State Zip

DSG FVC ICG RTG GMO RRI SPECTRA OTHER_________ *daytime phone ____________________________ _____________________________________________ daytime fax _______________________________Street_____________________________________________ e-mail address _____________________________City State Zip cell Phone ________________________________daytime phone _______________________________ *A daytime phone number is required for all travelers daytime fax __________________________________ in the event that CWT needs to contact individuals regarding travel arrangements.e-mail address _______________________________

cell phone ___________________________________

Airline Reservations Airfare will be billed to the FMCNA Division/ Cost Center requesting the interview Seat Request: window aisle Date Arrival Time From City/Airport Return Date Departure Time From City/Airport

__________ __________ ________________ __________ __________ ___________________

Do you require Ground Transportation? Yes No ________________________________________ Credit Card # and expiration date* Please note: A credit card is required to confirm ground transportation.

Hotel Reservations will be guaranteed to your credit card. ________________________________________ Credit Card # and expiration date* Non-smoking Smoking Special Requests__________________________________________________

Arrival Date_____________ Departure Date______________ Please note: A credit card is required to confirm hotel reservations.

Interviewee Travel Request Form

Fresenius Travel Team Phone 1-800-244-1321e-mail: [email protected] FAX 877-325-9147

* CWT has enhanced their credit card security and your entire credit card number cannot be sent through email. However, if the credit card has been used in the past and is on file with CWT, a portion of the credit card number can be sent via email. (i.e., Please bill this travel to my card on file starting and ending with 1234-56xx-xxxx-9876 or please bill this travel to my credit card on file ending with 5432.) If there is no credit card on file, please contact CWT using the number below.

Save & Print Form

Appendix C


Appendix D

The availability of services is subject to the terms and conditions of the policy to the insured. All products are written by insurance company subsidiaries or affiliates of Chartis Inc. In all cases, the medical professional, medical facility and/or attorney suggested by Travel Guard to the eligible person pursuant to the Service Agreement (Agreement) are not employees or agents of Travel Guard, and the final selection of the medical professional, medical facility and/or legal counsel is the insured’s choice. Travel Guard assumes no responsibility for any medical advice and/or legal counsel given by the medical professional, medical facility and/or attorney, nor shall Travel Guard be liable for the negligence or other wrongful acts or omissions of any of the legal and/or health care professionals providing direct service pursuant to the Agreement. The insured shall not have any recourse against Travel Guard by reason of its suggestion of, or contact with, a medical professional, medical facility and/or attorney. Travel Guard makes every effort to refer the insured to the appropriate providers and is not responsible for the quality of results provided. Services shall not be available if the insurance policy or specific coverage is no longer in effect or the policy limit has been exhausted. By requesting assistance, the insured agrees to assign Travel Guard the right to recover any incurred expenses from any of the insured’s responsible insurers.

93640 AMS 03/10

Policy Number:

WR10004700

(fold here)

WorldRisk Assistance Card Name of Insured Organization Fresenius Medical Care Holdings, Inc.

Call Travel Guard, when you are traveling outside the USA and Canada on a trip sponsored by the insured organization and you need help finding or arranging services such as:

Medical Assistance and Travel Medical Emergency Services Personal and Pre-Trip Services Legal Assistance Emergency Cash - from personal funding source Lost Baggage or Passport Assistance Insurance Coordination Evacuation and Repatriation Emergency Message Center Other General Assistance

Travel Guard can be reached collect at +01 (817) 826-7008 or within the U.S. or Canada, call (800) 401-2678.

Please note this is not a credit card or medical insurance card


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Fresenius Medical Care North America920 Winter Street

Waltham, MA 02451-14571-800-662-1237

©2015 Fresenius Medical Care North America. All rights reserved. Fresenius Medical Care, and the triangle logo are trademarks of Fresenius Medical Care Holdings, Inc. and/or its affiliated companies.

All other trademarks are the property of their respective owners.

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