RubinBrown Team Member Manual

The RubinBrown Team Member Manual

LAST UPDATE: JUNE 1, 2024

RUBINBROWN TEAM MEMBER MANUAL | 1

Table of Contents

100 - Introduction

400 - Employee Benefits

• Welcome to RubinBrown • Mission Statement • Vision Statement • Acknowledgement of Manual & Updates • Employment at Will • Diversity Policy • Harassment Prevention • Hiring, Rehiring, and Internal Transfers • Promotion • Introductory Period • Team Member Employment Status/Classifications • Outside Employment • Scheduling, Office Hours, & Recording Time • Termination of Employment • Credit for Prior Employment • New Team Member Orientation • External Recruiting Agency Retention • Employment Records & References • Flexible Schedules & Flexible Work Program • “Open Door” Policy & Internal Complaint Procedure • Nepotism

• Paid Time Off (PTO) • Holidays • Group Medical & Dental Coverage • COBRA – Continuation of Medical & Dental Coverage • Group Term, Optional, & Dependent Life Insurance • Long Term Disability Insurance • RubinBrown Savings Trust • RubinBrown Flexible Spending Account • RubinBrown Health Savings Account • Personal Computer Loan Program • Employee Assistance Program & On Demand Mental Health Resources • RubinBrown Transportation Fringe Benefit Plan • Profit-Sharing & 401(k) Retirement Plan • Paid Parental Leave Policy

200 - Employment

500 - Compensation

• Compensation & Pay Day • Overtime

• Severance Pay • Referral Bonus

600 - Expenses

• Expense Reports • Travel & Related Expenses • Mileage Reimbursement • Meals & Entertainment

300 - Protocol for Firm Operations & Facilities • Appearance of Office • Fitness Center • Smoking

700 - Absence from Work

• Lunch & Rest Break • Family & Medical Leave Act (FMLA) • Witness & Jury Duty Leave • Bereavement • Military Leave / National Reserves

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Table of Contents

800 - Personal Conduct

1200 - Risk Management

• Personal Appearance of Team Members • Financial Integrity of Team Members • Client & Engagement Relations • Use of Telephone, Email, & Personal Mail

• Engagement Acceptance – Litigation Support & Valuation Services • Review of Workpapers by Third Parties • Protected Health Information Privacy & Security Including Release of PHI

• Corrective Action Procedures • Drugs, Narcotics, & Alcohol • Driving Safety

• Business Associate Agreement • HIPAA Team Member Training • Internally Generated PHI • Record Retention • Policies for Signing Tax Returns

900 - Ethics & Business Conduct

• Confidentiality of Client & Firm Affairs • Conflict of Interest • Acceptance of Gifts & Fees • Work in a Client’s Office • Soliciting Employment • Anti-Bribery & Corruption Policy • Client Service Standards • Whistleblower Policy • Handling Potential Client Irregularities & Notification of Third-Party Investing • Career & Leadership Development • Performance Management Program • Learning & Development / Continuing Education • Organization Memberships • Accreditations / Designations / Certification Reimbursement/Examination • CPA License Policy

• Engagement Letters • Client Continuance • Circular 230 Regulations • Client Acceptance Risk Evaluation Policy & Procedures • Providing Copies of K-1s to Clients • Client Cash Disbursement Policy • Preparer Tax Identification Number • IRC 7216 Compliance • Continuing Professional Education (CPE) & Mandatory Training • Licensure & Professional Certification • Information Security • Insider Trading Policy • Fiduciary Relationships

1000 - Performance Management

1300 - Miscellaneous

• Public Relations & Media Policy • Logo Usage • Social Media

1100 - Workplace Safety

• Accidents & Medical Emergencies • Emergency Evacuation Procedures • Building Security • AED Unit • Workplace Violence • Work Travel Safety

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Welcome to RubinBrown! 100

Policy Title: Policy Number:

Section:

Introduction

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

On behalf of each of us at RubinBrown, we are excited to have you as a member of the RubinBrown Team! As one of the nation's top professional services firms, the familiarity of the information contained in this Team Member Manual (herein referred to as Manual), as well as your overall contribution to the Firm, cannot be overstated. Each team member's work, actions, and implementation of these practices and policies directly influence our Firm's reputation and profitability. Our profession demands the utmost of integrity and independence. This Manual emphasizes the importance of each team member's responsibility to uphold and honor the relationships with our clients, our fellow team members, and ourselves. The purpose of this Manual is to assist each team member in becoming acquainted with the Firm - our culture, philosophy, policies, and procedures. It is designed to provide easy accessibility as you search for information regarding employment, benefits, performance management, career development, workplace safety, and more. This Manual will also act as a guide when certain business issues and potential legal exposures require that specific policies take on a more direct tone to protect the best interest of the Firm and our team members. Our Manual is an evolving resource and will require continuous evaluation, improvement and updating to remain an effective and valuable resource. Team members will be informed as updates occur. Again, we are glad to have you as a member of the RubinBrown Team. We hope you will find your work to be both challenging and rewarding.

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Mission Statement 101

Policy Title: Policy Number:

Section:

Introduction

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

RubinBrown helps its clients build and protect value, while at all times honoring the responsibility to serve the public interest.

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Vision Statement 102

Policy Title: Policy Number:

Section:

Introduction

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

There are Five Points to the vision of RubinBrown. We are Inspired team members, working as one firm, living our core values and being our best for others while delivering totally satisfied clients. • Inspired Team Members • One Firm • Core Values

• Be Your Best for Others • Totally Satisfied Clients

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Section: Acknowledgement of Manual & Updates 103

Policy Title: Policy Number:

Introduction

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: RubinBrown is dedicated to providing team members with timely and up to date information concerning Firm policies, guidelines and expectations. Policy: Each team member should become familiar with the policies and procedures herein. Annual acknowledgement of receipt and review of the Manual is required by each team member. Procedure: RubinBrown remains free, at its sole discretion, to interpret, amend, modify, delete or change wages, benefits and all other working conditions without prior notice unless otherwise required by law. The partners of RubinBrown reserve the sole responsibility for final and binding interpretation and application of all RubinBrown policies and procedures. The partners reserve the right to alter or deviate from the policies suggested within this Manual at any time without notice. No supervisor or Management Group team member of RubinBrown shall have the authority to limit or vary any provision of this Manual in any way, except through a written employment agreement signed by the Managing Partner and/or Chairman of RubinBrown. The successful development of a productive and harmonious environment for team members is dependent upon implementation and application of this Manual. We request that everyone be familiar with the contents of this Manual to ensure all policies of the Firm are administered fairly and effectively. If at any time your application or interpretation of any RubinBrown policy seems to produce an unreasonable result, contact the Human Resources Department before you act in order to ensure the result is intended or required by our policies. At RubinBrown, it is necessary to have a foundation from which the efforts of team members can be directed consistently and fairly. It is always our objective to ensure that the interests of the Firm along with the interests of each team member are being met and advanced through agreed upon expectations. Human Resources policies which are formulated fairly and administered consistently create a work climate conducive to productivity and personal job satisfaction. Revisions or updates to the Manual will be made by the Human Resources Department as changes occur. Team members will be advised of these changes through the use of email and The Ledger. Please note that team members should review changes as they take place in the online manual.

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Employment At Will 200

Policy Title: Policy Number:

Section:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: This Manual is provided to act as a comprehensive guide and reference for the team members of RubinBrown. The contents of this manual do not create contractual or legal rights for any team member nor do they create a contract between any team member and the Firm. Policy: Each team member's employment with RubinBrown is voluntary and subject to termination by the team member or firm at will, with or without cause, and with or without notice, at any time. This is legally referred to as employment-at-will. Procedure: Nothing in these policies shall be interpreted to be in conflict or to eliminate or modify in any way the employment-at-will status of RubinBrown team members. Information contained within this Manual shall not be construed as a guarantee of continuing employment nor restrict the right of either RubinBrown or team member to terminate the employment relationship for any reason. This policy of employment-at-will may not be modified by any team member and shall not be modified in any publication or document. The only exception to this policy is a written employment agreement approved at the discretion of the Managing Partner and/or Chairman.

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Diversity Policy 201

Policy Title: Policy Number:

Section:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: RubinBrown is committed to fostering, cultivating and preserving a culture of diversity and inclusion. Policy: RubinBrown is committed to providing equal employment opportunities to all team members. Our human capital is the most valuable asset we have. The collective sum of the individual differences, life experiences, knowledge, inventiveness, innovation, self-expression, unique capabilities and talent that our team members invest in their work represents a significant part of not only our culture, but our reputation and firm’s achievement as well. We embrace and encourage our team member's differences in race, color, sex, gender identity or expression, sexual orientation, ethnicity, language, genetic information, family or marital status, religion, national origin, age, disability (with or without reasonable accommodation), veteran status, and any other characteristics that make our team members unique. Procedure : RubinBrown's diversity initiatives are applicable—but not limited—to our practices and policies on recruitment and selection; compensation and benefits; professional development and training; promotions; transfers; social and recreational programs; layoffs; terminations; and the ongoing development of a work environment built on the premise of gender and diversity equity that encourages and enforces: • Respectful communication and cooperation between all team members. • Teamwork and participation, permitting the representation of all groups and team member perspectives. • Work/life balance through flexible work schedules to accommodate team member’s varying needs. • Firm and team member contributions to the communities we serve to promote a greater understanding and respect for the diversity. All team members have a responsibility to treat others with dignity and respect at all times. All team members are expected to exhibit conduct that reflects inclusion during work, at work functions on or off the work site, and at all other firm-sponsored and participative events. All team members are also required to attend and complete diversity, equity, and inclusion training to enhance their knowledge to fulfill this responsibility. Team members who believe they have witnessed or have been subjected to any kind of discrimination that conflicts with this policy should seek assistance from a member of management, their Career Advocate, or a representative of Human Resources. RubinBrown will promptly and thoroughly investigate all claims of discrimination and appropriate action will be taken. Any team member found to have exhibited any inappropriate conduct or behavior against others may be subject to disciplinary action up to and including termination. RubinBrown forbids retaliation against any individual who files a charge of discrimination, reports discrimination, or who assists, testifies or participates in an investigation. RubinBrown has defined procedures for reporting and has implemented a confidential means of reporting unlawful acts such as discrimination, harassment or other alleged irregularities referred to as the “Reporting Hotline” (See Whistleblower Policy, Number 908). The policies and principles of diversity and equal employment opportunity also apply to the selection and treatment of independent contractors, personnel working on our premises who are employed by temporary agencies and any other persons or firms doing business for or with RubinBrown. Any team member or applicant who is qualified to perform the essential functions of the job, and who requires accommodation in order to perform the essential functions of the job, should advise RubinBrown of the accommodations believed necessary. Assessment and determination will be made. Accommodation(s) that will not impose undue hardship upon RubinBrown will be satisfied.

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Harassment Prevention 202

Policy Title: Policy Number:

Section:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background and Purpose: Harassment is a form of employment discrimination that violates Title VII of the Civil Rights Act of 1964, the Age Discrimination in Employment Act of 1967, (ADEA), and the Americans with Disabilities Act of 1990, (ADA). The purposes and goals of this policy are to: 1. Provide notice to all full and part-time employees, interns, and temporary seasonal employees (collectively, “Employee(s)”) that harassment – both of a sexual nature or otherwise – will not be tolerated, and that violators will be held accountable; 2. Create and enforce policies and procedures to assist employees who are impacted by harassment, including providing training on this policy for employees and management; 3. Support a thorough workplace education and training program to prevent sexual harassment and promote a safe workplace for all employees; 4. Provide immediate assistance and support to victims of sexual harassment – such as information and referrals to community resources – to help ensure safety and support for victims and fellow employees. Policy: Anyone can be a victim of harassment regardless of a team member’s race, color, religion, sex (including pregnancy), sexual orientation, national origin, age, disability, genetic information, or other factors.. Harassment can occur inside or outside (client facilities, vehicles, hotels, social events, etc.) the workplace; outside of work hours; and may include, but is not limited to: 1. unwelcome romantic or sexual advances; examples include: touching an individual by massaging their back, neck or shoulders, hugging, kissing, patting, pinching, fondling, or touching/pulling an individual’s clothing or hair; repeated invitations and/or pressuring/coercion for dates; harassing phone calls, emails, texts, social media posts, or other communication; 2. physical contact of a sexual nature; examples include: brushing up against another person, standing too close, or lingering, physical gestures that imply a sexual act or sexual anatomy, touching oneself in a sexual manner; 3. certain types of jokes; examples include those jokes that include sexual comments or innuendoes about clothing, anatomy, appearance, or sexual jokes or stories, 4. Unwelcome non-physical suggestive behaviors; examples include: “elevator eyes” (looking a person up and down), leering, staring, sexual gestures, whistling, catcalls, winking, throwing kisses, making kissing sounds, howling, groaning, or smacking/licking lips; sending sexually suggestive communications (such as e-mails, texts, instant messages, notes, etc.); 5. requests for sexual favors; 6. slurs, epithets or name calling; 7. physical assaults or threats or intimidation; examples include: stalking, following, or blocking an individual’s path; 8. ridicule, mockery, insults or put-downs; 9. certain types of objects or visual materials; examples include materials that include sexually suggestive or demeaning pictures or illustrations. This includes any sexual materials on personal devices including a smart phone or tablet, or company-owned computers or devices shared in the workplace; and 10. interference with work performance.

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POLICY CONTINUED Policy Title: Policy Number:

Harassment Prevention 202

Section:

Employment

RubinBrown has a zero tolerance policy against all forms of harassment. Harassment may occur in person, over the phone or voicemail, or electronically, including, but not limited to, e-mail, instant messaging, text messages and any form on on-line social media (e.g. Facebook, LinkedIn, Instagram, etc.). Harassment can occur in a variety of circumstances, including, but not limited to, the following: 1. The harasser can be the victim's supervisor, a supervisor in another area, an agent of the employer, a co-worker, RubinBrown customer, vendor, or other non-employee. 2. The victim does not have to be the person harassed, but can be anyone affected by the offensive conduct. 3. Unlawful harassment may occur without economic injury to, or discharge of, the victim. Harassment is typically more than petty slights, annoyances, or isolated incidents (unless extremely serious). It involves a pattern of abusive and degrading conduct directed against a protected class member that is sufficient to interfere with their work from sexual harassment or a hostile work environment. The victim or witness must reasonably believe that tolerating the intimidating, offensive, abusive or hostile work environment is a condition of continued employment. RubinBrown does not tolerate an environment in which harassment is being conducted by or directed at RubinBrown team members (including independent contractors or temporary team members), or conducted by or directed at employees of clients or vendors. Procedure: Training: All team members have a responsibility to treat others with dignity and respect at all times. All team members are expected to exhibit professional conduct, absent of behavior that could be considered harassment, during work, at work functions on or off the work site, and at all other firm-sponsored and participative events. All team members are required to complete biennial harassment prevention training to enhance their knowledge to fulfill this responsibility. Annual and/or additional harassment prevention training may be required based on city/state regulations. Internal Complaint Procedures: Team members who believe they have witnessed or have been subjected to any kind of harassment that conflicts with this policy should seek assistance from a member of management, their Career Advocate(s), or a representative of Human Resources. RubinBrown will promptly and thoroughly investigate all claims of harassment and will take prompt, remedial action commensurate with the circumstance, up to and including termination of employment, against those who engaged in violations of this policy. A Human Resource representative, or other official designated by RubinBrown will provide written notice to the employee who filed the complaint and the accused employee informing them of the outcome of the investigation. The notification will not include the recommended discipline in cases where a violation of this policy was found. Duty to Cooperate: Every employee shall have a duty to cooperate with the investigation. Failure to do so may result in disciplinary action. Additionally, every employee has the duty to be truthful and must disclose all information known to the employee when requested to do so by an appropriate person in the organization or the person designated by the organization to investigate an alleged incident of violence. Any employee who fails to be completely truthful or who withholds information shall be subject to disciplinary action.

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POLICY CONTINUED Policy Title: Policy Number:

Harassment Prevention 202

Section:

Employment

Retaliation: RubinBrown forbids retaliation against any individual who complains of harassment, reports harassment, or who assists, testifies or participates in an investigation. Retaliation includes, but is not limited to, taking disciplinary action against the employee, reassigning their duties or workspace, denying requests for leave, demotions, etc. Allegations of retaliation will be investigated, and appropriate remedial action will be taken. Any individual engaging in retaliatory behavior will be subject to disciplinary action, which may include termination of employment. For any suspected retaliation concerns, contact a supervisor, any manager, or Human Resources. Confidentiality: RubinBrown recognizes and respects an employee’s right to privacy and the need for confidentiality and the freedom to make their own decisions. RubinBrown shall maintain the confidentiality of an employee’s disclosure regarding sexual harassment to the extent allowed by law, and unless to do so would result in physical harm to any person, and/or jeopardize safety within the workplace. When information must be disclosed to protect the safety of individuals within the workplace, RubinBrown shall limit what information is disclosed as necessary to protect the safety of the disclosing employee and others, and to comply with the law. RubinBrown shall provide advance notice to the employee who disclosed information, to the extent possible, if the disclosure must be shared with other parties in order to maintain safety in the workplace or elsewhere. RubinBrown shall also provide the employee with the name and title of the person to whom RubinBrown intends to share the employee’s statements and shall explain why the information must be disclosed. RubinBrown has defined procedures for reporting and has implemented a confidential means of reporting unlawful acts such as discrimination, harassment or other alleged irregularities referred to as the “Reporting Hotline” (See Whistleblower Policy, Number 908). Leave Requests: RubinBrown recognizes that victims of sexual harassment may need time off to obtain or attempt to obtain a protection or restraining order or any other legal assistance to help ensure their health, and safety. RubinBrown will work in collaboration with the employee to provide reasonable and flexible leave options when an employee is a victim of sexual harassment. RubinBrown will work with employee to provide paid leave first before requiring an employee to utilize unpaid leave. An employee must provide reasonable advance notice to the employer of the need to take time off unless advance notice is not feasible. To request leave, employee should contact a Human Resources representative. RubinBrown will maintain the confidentiality of a person who requests leave under this policy, to the extent allowed by law. RubinBrown will also provide reasonable accommodations for a victim of sexual harassment who requests an accommodation for the safety of the victim or to maintain their work performance while at work. Reasonable accommodations may include the implementation of safety measures, including a transfer, reassignment, modified schedule, changed work telephone, changed workstation, installed lock, assistance in documenting the sexual harassment that occurs in the workplace, an implemented safety procedure, another adjustment to a job structure, workplace facility, or work requirement in response to the sexual harassment, or referral to a sexual harassment counseling service. RubinBrown will assist an employee to enforce his or her protection order, if applicable.

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POLICY CONTINUED Policy Title: Policy Number:

Harassment Prevention 202

Section:

Employment

Additional Resources for Filing Sexual Harassment Complaints. In addition to internal RubinBrown reporting methods, employees have the right to file charges of sexual harassment with the government agencies specific to their jurisdiction/domicile. All external charges of discrimination in which RubinBrown is identified as a Respondent, should be immediately directed to Human Resources. RubinBrown has defined procedures for reporting and has implemented a confidential means of reporting unlawful acts such as discrimination, harassment or other alleged irregularities referred to as the “Reporting Hotline” (See Whistleblower Policy, Number 908).

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Section: Hiring, Rehiring, & Internal Transfers 203

Policy Title: Policy Number:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: RubinBrown is dedicated to assisting employees reach their professional goals by placing each team member according to his/her ability in conjunction with the overall strategic success of the Firm. In order to meet the ever changing needs of the Firm, team members may from time to time be transferred from one position, department or office location to another, either at their own request or as a result of a recommendaiton by Management. RubinBrown makes every effort to ensure equal employment opportunity to all individuals and abides by the EEO and nondiscrimination provisions of all applicable federal, state and local laws. Policy: The hiring, rehiring, and internal transfers of team members is coordinated through the Human Resources Department. The Human Resources Department will assist with the position summary descriptions and obtain necessary approval from the Hiring Leader, Service Unit Leader, Office Managing Partner and Managing Partner/Chairman (where applicable). Approved vacant positions will appear on the firm's website. Once the pre-employment or transfer requirements have been met, Human Resources will obtain final approval from the Managing Partner/Chairman (where applicable). The approval process is designed to ensure the integrity of our compensation system by verifying the reasonability of the offer, maintaining internal equity, and appropriate impact to salary budgets. All new hires, rehires, and internal transfers are subject to a 90-Day Introductory Period (also see “Introductory Period”, Policy Number 205). Procedure: Hiring: The Talent Acquisition team will assist with the sourcing, screening and interview process for all open positions. Candidates are subject to pre-employment assessments as well as background investigation including credit checks and reference checks. Human Resources will send correspondence to candidates who are not chosen for employment in accordance with the Fair Credit Reporting Act (FCRA) and other applicable laws. Applicants must be recommended without significant reservations by previous employers. Should it be determined that the applicant does not meet minimum qualifications, or has in any way falsified the application, an employment offer will not be extended. In the event the applicant has been placed on the payroll, RubinBrown reserves the right to terminate employment immediately at any time after such falsification is discovered without any prior disciplinary warnings. Rehiring: Former team members who have left RubinBrown in good standing may be considered for re-employment. Human Resources should be contacted to determine candidate eligibility. Former team members who have resigned without adequate notice or have been dismissed shall not be considered for re-hire. As with all applicants, offers of employment are contingent upon successful completion of all pre-employment requirements, including assessments, application, credit and reference check, regardless of the applicant’s length of separation from RubinBrown. Credit for prior service will be granted based on the team member’s length of separation from RubinBrown (also see “Credit for Employment”, Policy Number 210). Internal Transfers: Team members interested in a listed position should contact the Human Resources Department. To be eligible for transfer, a team member must be performing at an acceptable level. Generally, a team member on a Work Improvement Plan is not eligible to transfer during the length of the plan. Team members must be in their current position for a minimum of 90 days to be considered for transfer. All representatives of RubinBrown should be aware that employment with RubinBrown is “at will” (also see "Employment at Will", Policy Number 200). Therefore, during the recruitment, hiring or orientation process, no statement shall be made promising or predicting permanent or guaranteed employment; and no document shall be called a contract unless, in fact, an employment contract is to be used and it has been signed by the Managing Partner or Chairman of the Firm. Any other representations concerning “permanency” or length of employment are not authoritative and will not be honored by RubinBrown.

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Promotion 204

Policy Title: Policy Number:

Section:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: The firm has an annual promotion process which recognizes team member performance through advancement opportunities. Policy: RubinBrown is committed to assisting team members reach their professional goals through internal promotion and transfer opportunities before outside recruitment is exercised, whenever practical. The promotion process is conducted annually each year. Procedure: Team members should express to their Career Advocates interest in advancement and/or transfer during periodic evaluation sessions. Team members and Career Advocates will then inform Service Unit Leaders and/or Department Heads. Based on input from Partners and others, promotion recommendations will be made to the Talent & Compensation Committee. The results of the candidate's current fiscal year goals, core competencies, leadership attributes, self-evaluation and evaluation session notes are evaluated and discussed by the Talent & Compensation Committee. Seniority and other appropriate criteria may also be used to determine promotions. The role of the Talent & Compensation Committee is to consider, evaluate, and to balance the business needs of the Firm and the team members being considered for advancement. The Talent & Compensation Committee will make promotion recommendations to the Partners and the Board. The Board will approve all promotions. Promotion announcements are made firm wide on or around June 1st each year. Each team member is evaluated independently for qualifications to become a member of Management Group. There are no set requirements or time-lines regarding tenure or experience. All promoted team members are subject to a 90 day introductory period (also see “Introductory Period”, Policy Number 205). Members of Management Group are subject to a standard Manager, Partner, or Director Employment Agreement. In accordance with the U.S. Department of Labor and other state laws, the Human Resources Department will communicate to all team members the number of projected promotions for the new fiscal year.

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Introductory Period 205

Policy Title: Policy Number:

Section:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: An Introductory Period is in place to enhance the newly hired, transferred, or promoted team members' understanding of performance expectations required for the position. During this period the team member should demonstrate ability and probability of successful performance, including the understanding of criteria to be used for assessing performance, and to assist supervisors and managers in assessing performance against clearly defined and measurable expectations. Policy: All new, rehired, transferred or promoted RubinBrown team members are subject to an Introductory Period of 90 days (except as otherwise expressly agreed). Concerns regarding performance will be brought to the team member’s attention in a professional and timely manner by the Career Advocate(s) for understanding and self correction. Procedure: Upon completion of the Introductory Period, the team member and Career Advocate(s) will complete a 90-Day Introductory Period Review Form providing specific feedback on the team member’s performance. Evaluations will include recommendation on granting regular status, extension of introductory period or termination. Completion of the Introductory Period does not guarantee employment for any period of time thereafter. All team members are employed at-will both during and after completion of this period. New team members whose initial job performance is unsatisfactory after reasonable efforts have been made to improve performance may be terminated at any time prior to completion of the introductory period. Transferred or promoted team members who prove incapable of holding the new position due to lack of skill, ability, or other relevant factors during or upon completion of the introductory period, may be returned to their former position with salary subject to change. In certain cases (e.g., failure to adhere to any RubinBrown policies or procedures), team members will be subject to normal disciplinary actions up to and including termination (also see “Termination of Employment”, Policy Number 209).

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Section: Team Member Employment Status/Classifications 206 Employment

Policy Title: Policy Number:

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: It is the intent of RubinBrown to clarify the definitions of employment classification so that team members understand their employment status and benefit eligibility. All team members are designated as Non-Exempt or Exempt under state and federal wage and hour laws. Procedure: Non-exempt team members are covered under the Fair Labor Standards Act (FLSA). A non-exempt team member will receive compensation pay or compensatory time at one and one-half times the regular rate for hours worked in a workweek beyond 40 hours. A workweek is defined as beginning at 12:00 a.m. each Monday and ending at 11:59 p.m. the following Sunday. Specific hours may be assigned, including overtime, by the Service Unit Leader, Career Advocate(s) and/or supervisor and should be recorded in the time and billing system. Non-exempt team members may only work overtime when prior authorization from their Service Unit Leader, Career Advocate, or supervisor is obtained. Every possible alternative should be considered prior to asking an hourly, non-exempt team member to work on a Firm holiday. When work deadlines or the needs of the business dictate and require scheduling work on a Firm holiday (also see “Holidays”, Policy Number 401), the team member will receive regular holiday pay and an additional 1.5 hours of compensation for each hour worked. At the team member’s request and with the approval of the Service Unit Leader, Career Advocate(s), or supervisor, a floating holiday may be granted instead of regular holiday pay for use later in the same fiscal year in addition to receiving 1.5 times the hourly rate being paid for time worked. In an attempt to avoid overtime during the week or on a weekend, a Service Unit Leader, Career Advocate(s), or supervisor may grant compensatory time off during the same work week if it is determined that the team member’s attendance is necessary. By law, such compensatory time may not be given in a subsequent work week even by team member request as it represents a different pay period. Team members working unauthorized overtime will be subject to disciplinary action up to and including termination. Exempt team members are exempt from overtime liability regulations and will not receive overtime pay for hours worked in excess of 40 hours. The FLSA does not limit the amount of work time an employer may require or expect from an exempt employee, on any schedule. Exempt employees are generally managers, professional, administrative, or technical team members who are exempt from the minimum wage and overtime provision of the FLSA. The practice of public accounting brings inherent difficulties in observing regular hours on a weekly basis. Whenever practical, a 40 hour week shall be the normal work week, although additional hours are necessary based on peak periods to meet the demands of the profession as well as the needs of the business. RubinBrown has established the following categories for both non-exempt and exempt employees: Regular, full-time: Team members who are not in a temporary status and who are regularly scheduled to work a full time schedule (a minimum of 40 hours per week). Generally, they are eligible for all benefits, subject to terms, conditions and limitations of each benefit program. Regular, part-time: Team members who are not in a temporary status and who are regularly scheduled to work less than a full-time schedule as well as approved Flexible Work Program team members who are working variable schedules to accommodate both personal needs as well as needs of the Firm (also see “Flexible Work Program”, Policy Number 214). Regular, part-time team members scheduled to work a minimum of 1,000 hours per fiscal year (June 1 to May 31) are generally eligible for some of the benefits offered by RubinBrown subject to the terms, conditions and limitations of each benefit program.

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POLICY CONTINUED Policy Title: Policy Number:

Section: Team Member Employment Status/Classifications 206 Employment

Temporary, full-time: Team members who are hired as interim replacements to temporarily supplement the work force, or to assist in the completion of a specific project and who are temporarily scheduled to work a full-time schedule for a limited duration. Temporary, full-time team members play an integral role in our seasonal or peak period work force. Generally, they are working less than 1,000 hours annually and are not eligible for benefits unless otherwise stated by law. Employment beyond any initially stated period does not in any way imply a change in employment status. Temporary, part-time: Team members who are hired as interim replacements, to temporarily supplement the work force, or to assist in the completion of a specific project and who are scheduled to work less than a full-time schedule for a limited duration. Temporary, part-time team members play an integral role in our seasonal or peak period work force. Generally, they are working less than 1,000 hours annually and are not eligible for benefits unless otherwise stated by law. Employment beyond any initially stated period does not in any way imply a change in employment.

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Outside Employment 207

Policy Title: Policy Number:

Section:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: RubinBrown discourages team members (excluding temporary team members) from “moonlighting” or pursuing outside employment if, in the opinion of Firm Leadership, the additional job prohibits the team member from acting in a manner consistent with the interests of the Firm. Outside employment with any competing accounting firm or related industry which provides similar or related services is strictly prohibited and may result in immediate termination of employment. Policy: Because of potential conflicts of interest, the importance of RubinBrown’s reputation in the community, the possible inference that RubinBrown is sanctioning outside activities of its team members, and even the appearance of impropriety, no team member may serve as an officer, team member, director or trustee of any outside business organization without the prior, written approval of the Managing Partner of RubinBrown. This restriction does not apply to civic, religious, educational, social and charitable organizations. If a team member chooses to serve on the board of a civic, religion, education, social or charitable organization, it is strongly recommended that the team member ascertain that the organization has Directors' and Officers' insurance protection. Outside employment with any business where the nature is likely to be harmful to RubinBrown’s image in the community or which creates a conflict of interest is prohibited. Procedure: Team members interested in outside employment should contact the Human Resources Department. Human Resources will provide a “Statement of Outside Employment” form for the team member to complete. Both the Service Unit Leader and local Office Managing Partner will review the form and provide approval if deemed appropriate. Approved outside employment will not be considered an excuse for poor job performance, absenteeism, tardiness or refusal to work overtime. Should any of these situations occur, approval of the team member’s request to engage in outside employment may be revoked or withdrawn, and the team member will be subject to disciplinary action up to, and including termination. In addition, such approval may be withdrawn by RubinBrown for any other reason deemed sufficient. Usually, a short notice will be given prior to the effective date of the consent withdrawal. Team members who have accepted outside employment are not eligible to receive compensation or benefits during an absence from work which is the result of any injury on the second job. Outside employment should not continue if the team member is on family medical leave, medical leave, personal leave, or other leave of absence which has warranted their discontinuation of work (either short-term or long-term) at RubinBrown. Team members who continue outside employment without notifying RubinBrown of their intentions are not eligible to receive compensation or continued benefits and will be subject to disciplinary action up to, and including termination. In such case of termination, a team member may be eligible for benefits as outlined by COBRA (also see “COBRA: Continuation of Coverage”; Policy Number 403). Failure to disclose outside employment, obtain prior written approval of outside employment, or any other violation of this policy may subject a team member to disciplinary action up to, and including, termination.

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Section: Scheduling, Office Hours, & Recording of Time 208 Employment

Policy Title: Policy Number:

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: RubinBrown establishes working hours for each team member as required by both the needs of the business, workload, client service needs, and the efficient management of resources. All team members are responsible for the accurate and timely submittal of weekly hours worked using the firm's time entry system. Policy: Client service is of the utmost importance to RubinBrown. To appropriately serve our clients, it is imperative to check your work schedule on a regular basis. It is important to communicate with the Scheduling Coordinator for your department regarding time or schedule conflicts. Procedure: The firm's standard office hours are Monday through Friday from 8:00 a.m. to 5:00 p.m. During peak periods (e.g. February 15 to April 15), general office hours may extend to accommodate the business needs. Extended office hours will be determined as necessary during the peak periods. Time taken for meals is not considered as time worked; non-exempt team members should not record mealtime/lunch hour as time worked. When working at a client’s office, the office hours of the client are to be observed. Team members must enter and release time daily using the time and billing system in an accurate and timely manner. All time must be recorded and released within the time and billing system by midnight the same work day. The Financial Management Department monitors daily time release and may send reminder communications, as needed. Unauthorized absences will not be considered as hours worked for pay purposes. Completing or recording another team member’s time or falsifying any time records or working unauthorized overtime is prohibited subjecting team members to possible disciplinary action up to and including termination (also see “Termination of Employment, Policy 209). If there are unforeseeable circumstances that limit a team member's ability to work (i.e. technical issues, power outage, etc.); Service Unit Leaders, Department Leaders, Career Advocates(s), and supervisors should make every effort to find alternative projects or work arrangements. If alternative work arrangements are not available, team members will be compensated for their regular scheduled hours. If team members have questions regarding the time entry system and how to charge your time for specific tasks, please contact your Career Advocate(s), Career Coach or Financial Management Department.

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Termination of Employment 209

Policy Title: Policy Number:

Section:

Employment

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: RubinBrown promotes amicable employment separation from the Firm. Team members are encouraged to discuss intentions to leave the Firm with the team member's Career Advocate(s), Service Unit Leader, or Department Leader prior to taking final action. The Firm may be able to provide the team member with career counseling, networking or job search assistance in a mutually beneficial manner prior to any final commitments made by the team member. Policy: It is the policy of RubinBrown that the employment relationship of a team member shall be considered terminated for all purposes in the event of: resignation or retirement; discharge for any reason; failure to report to work or call in for two successive work days without reasons satisfactory to Firm Leadership; or failure to perform work for RubinBrown for any reason for a period of nine continuous months unless the team member is on an approved leave of absence. Procedure: All team members of RubinBrown, except those team members under individual written contracts signed by the Chairman and/or Managing Partner of RubinBrown, are at-will team members (also see “Employment at Will”, Policy Number 200). In the event a team member’s employment terminates, health insurance benefits are cancelled effective the last day of the month in which the team member resigned, subject to the team member’s right to elect continued coverage at the team members own expense under COBRA or state law (also see “COBRA – Continuation of Medical and Dental Coverage, Policy Number 403). Team members who have resigned employment from RubinBrown are required to provide their Career Advocate(s), Service Unit Leader, Department Leader written notice of intent two weeks prior to the effective date of resignation. Members of management should refer to their management agreement to determine their required notice period. Failure to give appropriate notice may result in ineligibility for re-employment except where otherwise prohibited by state law. Firm leadership may choose to accept the resignation immediately rather than request the team member to complete a two week notice. If the team member is involved in actions constituting misconduct as determined by RubinBrown, the team member may not receive compensation for the two week notice period. All Firm property must be returned no later than within 7 days of the team member’s final day of service. If any RubinBrown property which is currently or has previously been in the team member’s possession has been lost or damaged, the cost of replacement shall be deducted from the team member’s final pay. In the event that the previous scenario applies to hourly, non-exempt team members, the amount deducted shall not reduce the team member’s earnings for the final pay period below the current minimum wage. In the event a team member chooses to terminate employment, the Service Unit Leader, Department Leader or Career Advocate must forward the notice of resignation or documentation of other reasons to the Human Resource Department. The Human Resources Department will assist the team member in transition by arranging final pay, conducting an exit interview, handling internal transition announcements, collecting RubinBrown property, and completing the separation checklist.

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