2014

1. 2014 • Benefits Guide • January 1, 2014 through December 31, 2014

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3. For more information, Log on to the Ultipro website or contact your regional Human Resources Representative at benefitinfo@bdpint.com. • Benefit Basics As a BDP International employee, you are eligible for benefits if you work at least 30 hours per week. Full-time exempt employees are eligible 1st of the month following date of hire and Full-time non-exempt employees are eligible 1st of the month following 60 days of employment. You may enroll your eligible dependents for coverage once you are eligible. Your eligible dependents include: Your legal spouse Domestic Partners Your children up to age 26. Once your benefit elections become effective, they remain in effect until the end of the year. You may only change coverage within 30 days of a qualified life event. • BDP International offers a comprehensive suite of benefits to promote health and financial security for you and your family. This booklet provides you with a summary of your benefits. Please review it carefully so you can choose the coverage that’s right for you.

4. The Cost of Your Benefits • BDP provides a selection of benefits that helps you create the best benefits program that fits your needs and your lifestyle. • Qualified Life Events • Generally, you may change your benefit elections only during the annual enrollment period. However, you may change your benefit elections during the year if you experience a qualified life event, including: • Marriage • Divorce or legal separation • Birth of your child • Death of your spouse or dependent child • Adoption of or placement for adoption of your child • Change in employment status of employee, spouse/domestic partner or dependent child • Qualification by the Plan Administrator of a child support order for medical coverage • Entitlement to Medicare or Medicaid • You must notify Human Resources within 30 days of the qualified life event. Depending on the type of event, you may be asked to provide proof of the event. If you do not contact Human Resources within 30 days of the qualified event, you will have to wait until the next annual enrollment period to make changes.

5. Medical Coverage The Company offers a choice of medical plan options so you can choose the plan that best meets your needs – and those of your family.

6. Vision Coverage • You are automatically enrolled in the IBC Vision Plan when you elect the IBC Medical Coverage. The benefit frequency is once every two calendar years. • Dental Coverage • Regular dental exams can help you and your dentist detect problems in the early stages when treatment is simpler and costs are lower. Keeping your teeth and gums clean and healthy will help prevent most tooth decay and periodontal disease, and is an important part of maintaining your medical health. • The Aetna Freedom of Choice Dental Plan allows you to switch between the DMO and PPO every month. * Member is responsible for the balance over the allowance.

7. Flexible Spending Accounts Flexible Spending Accounts (FSAs) are designed to save you money on your taxes. Each pay period, funds are deducted from your pay on a pre-tax basis and credited to a Health Care and/or Dependent Care FSA. You then use your funds to pay for eligible health care or dependent care expenses. • The Health Savings Account (HSA) • The HSA is a tax advantaged health savings account for participants enrolled in the High Deductible Health Plan (HDHP). The HSA is an account controlled and owned by you to pay for qualified medical expenses, including – deductible, coinsurance, prescription drug, dental, vision and other qualified expenses that are not covered by your healthcare plans. • You can make tax-free contributions into your HSA and any amount contributed into an HSA belongs to you and your HSA is completely portable. • Your HSA balances roll over year-to-year unlike a FSA account, which have a ‘use it or lose it’ feature. Funds can remain in the account year after year, earning interest until you need to use the funds for a qualified medical expense. At the age of 65, the account can be used as retirement savings or continue to be used for medical expenses. • Remember you can only use the HSA, if you are covered by a HDHP. If you are covered by another medical plan that is not an HDHP, you may have additional tax consequences. For example, if you are enrolled in the following coverages, you cannot use an HSA: • Medicare Part A or B, or TRICARE • Another Health Plan that in NOT an HDHP • If you or your spouse elects a Medical FSA • If you are eligible and using Veteran’s Benefits.

8. Cigna Basic Life and Accidental Death & Dismemberment Insurance Coverage • Life and AD&D insurance is an important part of your financial security, especially if others depend on you for support. • The Company provides Basic Life and AD&D Insurance to all eligible employees at no cost to you. Coverage is One times your annual basic earnings, up to a maximum benefit of $50,000. • Cigna Supplemental Life Insurance • Upon meeting eligibility, you can choose to elect Supplemental Life Insurance for you and your dependents. • Employee Coverage: $10,000 up to lesser of 5x your salary or $300,000. Guarantee Issue of $150,000 when first eligible. • Spousal Coverage: $5,000 increments to lesser of 50% of employee coverage amount or $150,000. Guarantee Issue of $20,000 when first eligible. • Dependent Child(ren) Coverage available in flat $5,000 or $10,000 benefit. • See Cigna Plan Summary for rates. • Cigna Disability Insurance Coverage The company offers disability insurance through CIGNA on a voluntary basis. This coverage provide s you with income replacement should you become disabled and unable to work due to a non-work-related illness or injury. Upon meeting eligibility, you can choose to elect Disability Benefit Coverage. Please note: Short Term and Long Term Disability coverage's are bundled together. See Cigna Plan Summary for rates and exclusions.

9. Countrywide Pre-Paid Legal Services • Voluntary employee-paid benefit that provides legal services: • General legal advice for auto, real estate, estate planning, family matters, consumer contracts and criminal advice. • Services to include unlimited phone consultations, face-to-face consultations, review of legal documents, advice on small claims court, legal letters, and phone calls, consumer protection, warranty problems and identity theft prevention and assistance. • Platinum ID Protector Plan • $25K ID theft insurance • Credit dispute assistance • Daily credit bureau monitoring • Credit report and score • Cigna Life Assistance Plan (LAP) • When you find yourself in need of professional support to deal with personal, work, financial or family issues, your Life Assistance Plan can assist. You and your immediate family (spouse or domestic partner, dependent children, parents and parents-in-law) can use this program for a variety of issues, including: • Marital and family conflicts • Job-related difficulties • Stress, anxiety and depression • Parent and child relationships • Legal and financial counseling • Identity theft counseling • Financial planning • Various other related issues

10. 401(k) Retirement Savings Plan • The BDP International, Inc. 401(k) and Profit Sharing Plan offers a convenient way to save for your retirement through payroll deductions. • Eligibility • You are eligible to participate in the Plan as of the first day of the month following six months of continuous service with the Company and attained 21 years of age. • Employee Contributions • You may contribute 1 to 100% of your annual pay before-taxes are deducted as well as make Roth (after-tax) contributions to make a combined contribution up to the IRS limits. If you are 50 years of age or older, (or if you will reach age 50 by the end of the year), you may make a catch-up contribution in addition to the normal IRS annual limit. • Vesting • Vesting refers to your right of ownership to the money in your account. You are always 100% vested in your own contributions. BDP’s, employer discretionary match, vesting schedule is 6 years before the employer match is fully vested. • Advantages of Saving with BDP • This Plan offers a valuable opportunity to save for your retirement with features to include: • Goalmaker is an easy to use asset allocation program that will invest contributions in a portfolio that matches your risk tolerance and years to retirement. Before-tax contributions will lower your current taxable income. • Roth contributions allow you to save after-tax dollars today for your future. • Build your own Portfolio with a wide array of investment funds to develop a strategy that best suits your needs. • Self-directed Brokerage is an optional program that allows you to invest in individual stocks and bonds and/or expanded selection of mutual funds through your retirement account. • BDP may make discretionary contributions to your account. • The Plan accepts qualified rollovers from other eligible retirement plans. • Financial advisors from The Philadelphia Group or Prudential are available to answer your questions and help you prepare for a successful retirement.

11. This benefit summary provides selected highlights of the BDP International employee benefits program. It is not a legal document and shall not be construed as a guarantee of benefits nor of continued employment at the Company. All benefit plans are governed by master policies, contracts and plan documents. Any discrepancies between any information provided through this summary and the actual terms of the policies, contracts and plan documents are governed by the terms of these policies, contracts and plan documents. BDP International reserves the right to amend, suspend or terminate any benefit plan, in whole or in part, at any time. The Plan Administrator has the authority to make these changes.