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Definitions

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                                   CITY OF CINCINNATI PROPERTY INVESTMENT REIMBURSEMENT PROGRAM
                                                        ANNUAL PROGRESS REPORT
                                                       CALCULATION OF PIR PAYMENT

                                                                         DEFINITIONS

New Employees - an employee of the Employer whose primary work location is the Project Site, and who is first employed by the Employer within the City of
Cincinnati after the Date of Execution. New Employees may include employees relocated to Cincinnati from other locations of the Employer outside of the City of
Cincinnati.

City-wide Employees - the number of Full-Time Employee Equivalents (FTEs) employed by the Employer, calculated with reference to all
employees of the Employer for which 1) the primary work location is within the City (not limited to the project Site), and 2) the Employer withholds
City of Cincinnati income taxes.

Aggregate Employees - the number of Full-Time Employee Equivalents (FTEs) employed either by the Employer or a Related Member, calculated
with reference to all employees of the Employer and all Related Members of the Employer for which 1) the primary work location is within the City
(not limited to the project Site), and 2) the Employer or Related Member withholds City of Cincinnati income taxes.

                               TAXPAYER REPRESENTATIONS PER JOB CREATION AND TAX CREDIT AGREEMENT

(1) Average Number of Full-Time Employee Equivalents employed by the Employer at the Project Site in the final three months of the Base Year
(2) Average Number of City-wide Employees in the final three months of the Base Year
(3) Average Number of Aggregate Employees in the final three months of the Base Year
                                                                                                                                                          ATTACHMENT 3




                       HEAD COUNT

                                                        (a)   (b)   (c)   (d)   (e)   (f)   (g)   (h)   (i)   (j)    (k)    (l)           (m)               (n)

                       Tax Year Month                   1st   2nd   3rd   4th   5th   6th   7th   8th   9th   10th   11th   12th   Final 3 Months Avg. 12 Month Avg.

(4)   New Employees at the Project Site (FTE Basis)                                                                                                0.0   #DIV/0!
(5)   Total Employees at the Project Site (FTE Basis)                                                                                              0.0   #DIV/0!
(6)   City-Wide Employees (FTE Basis)                                                                                                              0.0   #DIV/0!
(7)   Aggregate Employees (FTE Basis)                                                                                                              0.0   #DIV/0!
                                                                                                                                ATTACHMENT 3



                                               NET NUMBER OF NEW EMPLOYEES

 ALTERNATIVE 1- NEW EMPLOYEES AT THE PROJECT SITE

(8) Average Number of New Employees at the Project Site in the final three months of that Agreement Year ( Line 4, Column m )           0.0

 ALTERNATIVE 2- CITY-WIDE EMPLOYEES

 (9) Average Number of City-wide Employees in the final three months of that Agreement Year ( Line 6, Column m )                        0.0
(10) Average Number of City-wide Employees in the final three months of the Base Year ( Line 2 )                                          0
(11) Difference ( Line 9 - Line 10 )                                                                                                    0.0

 ALTERNATIVE 3- AGGREGATE EMPLOYEES

(12) Average Number of Aggregate Employees in the final three months of that Agreement Year ( Line 7, Column m )                        0.0
(13) Average Number of Aggregate Employees in the final three months of the Base Year ( Line 3 )                                          0
(14) Difference ( Line 12 - Line 13 )                                                                                                   0.0

(15) Net Number of New Employees ( Lesser of Lines 8, 11, or 14 )
                                                                                                                       ATTACHMENT 3



                     NEW INCOME TAX REVENUE AND AMOUNT OF PIR PAYMENT

 ALTERNATIVE 1- INCOME TAX REVENUE FOR NEW EMPLOYEES

(16) Cincinnati Earnings Tax Withheld from New Employees at the Project Site for that Agreement Year
(17) Cincinnati Earnings Tax Refunded to New Employees as Reported by the City to the Taxpayer
(18) Income Tax Revenue for New Employees ( Line 16 - Line 17 )                                          $         -

 ALTERNATIVE 2- AVERAGE-PER-NEW EMPLOYEE METHOD

(19)   Income Tax Revenue for New Employees ( Line 18 )                                                  $         -
(20)   Average Number of New Employees at the Project Site in that Agreement Year ( Line 4, Column n )       #DIV/0!
(21)   Average Income Tax Revenue Per New Employee ( Line 19 / Line 20 )                                     #DIV/0!
(22)   Net Number of New Employees ( Line 15 )                                                                         0
(23)   Average-Per-New Employee Amount ( Line 21 x Line 22 )                                                 #DIV/0!

(24) New Income Tax Revenue ( Lesser of Lines 18 or 23 )                                                     #DIV/0!

(25) Reimbursement Percentage Per Property Investment Reimbursement Agreement

(26) Amount of PIR Payment ( Line 24 x Line 25 )                                                             #DIV/0!

								
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