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                                                  TABLE OF CONTENTS


INTRODUCTION ......................................................................................................................                2
   Purpose ....................................................................................................................................    2
   Policy.......................................................................................................................................   2
   Eligibility for Relocation Assistance ......................................................................................                    2
   Relocation Components ..........................................................................................................                3
   The Role of Your Relocation America Account Executive...................................................                                        4


FINDING A NEW HOME AND COMMUNITY ................................................................... 4
   Homefinding ........................................................................................................................... 4


HOMESALE PROGRAM ......................................................................................................... 5
  Selling Your Present Home .................................................................................................... 5
  Homesale Program Eligibility ................................................................................................ 6
  First Step Home Marketing Assistance .................................................................................. 6
  Listing Your Home For Sale................................................................................................... 7
  The Appraisal Process and the Guaranteed Offer .................................................................. 8
  The Amended Value Sale ....................................................................................................... 8
  Sale Bonus Program................................................................................................................ 9
  Loss on Sale .......................................................................................................................... 10


HOME EQUITY ADVANCE.................................................................................................. 10
  Application Procedure for Equity Advance Loans............................................................... 11


DUPLICATE HOMEOWNING EXPENSES ....................................................................... 11
  Procedures for Documents for Dual Mortgage Assistance ................................................... 11


BUYING YOUR NEW HOME ................................................................................................                              12
  Obtaining a New Mortgage....................................................................................................                     12
  Pre-Purchase Inspections .......................................................................................................                 12
  Reimbursable Home Purchase Expenses ..............................................................................                               13
  Homeownership Costs ...........................................................................................................                  13
  New Home Construction .......................................................................................................                    13


RENTERS ASSISTANCE ........................................................................................................ 14
  Lease Termination Assistance ............................................................................................... 14
  Apartment Search and Finder's Fees ..................................................................................... 14
MOVING YOUR HOUSEHOLD GOODS ............................................................................                                           14
  The Program Provides 5 Main Areas of Assistance..............................................................                                    14
  Pets .........................................................................................................................................   15
  Insurance ................................................................................................................................       15
  Automobiles ...........................................................................................................................          16


MOVEMENT OF FAMILY ..................................................................................................... 16


INTERIM TRIPS HOME ......................................................................................................... 17


TEMPORARY LIVING EXPENSES ..................................................................................... 17
  Expense Reimbursement ....................................................................................................... 17


MISCELLANEOUS EXPENSE ALLOWANCE .................................................................. 18


EXCLUSIONS............................................................................................................................ 19


INDEMNIFICATION ............................................................................................................... 19


EXPENSE REPORTING.......................................................................................................... 19


ADVANCES ............................................................................................................................... 19


EXPENSE ALLOCATION ...................................................................................................... 20


INITIATION OF MOVE .......................................................................................................... 20


INCOME TAX ALLOWANCE ............................................................................................... 20


TERMINATION OF EMPLOYMENT .................................................................................. 21


SUMMARY OF ASSISTANCE .............................................................................................. 22
INTRODUCTION
(This section may be altered to better reflect your policy guidelines)

Purpose

The purpose of this policy is to set forth the provisions governing the movement of
management employees and their household effects from one Company locale to another with
the intent of avoiding loss in income resulting from such relocation.

Policy

Green Stone Farm Credit will provide financial and professional services necessary to make it
possible for you and your family to move. You are encouraged to use the Company assistance
summarized in this policy. The Company has contracted with Relocation America, who will
administer the relocation function.

It is the Company's intent to provide assistance, not only for your personal needs, but also for
the financial needs precipitated by your relocation. Use of the provided services and assistance
will help you address a number of relocation-related issues, in addition to reducing time
pressures and lessening the number of distractions you may face during your move.

Please review the following provisions carefully. Take advantage of those which apply to you
and which will help you in your move. At the same time, we ask that you exercise care and
judgement when planning your relocation and when incurring relocation-related expenses.

Personal counselling is available to you through the services of your Relocation America
Account Executive (explained later in further detail). It is important to clarify any questions
you have about program guidelines with your Account Executive before you make any
commitments. Prudent and early use of this critical resource will result in a smooth and cost-
effective relocation for you and for Green Stone Farm Credit.

Eligibility for Relocation Assistance

The Relocation Assistance described in this guide is designed for Green Stone Farm Credit
employees who meet all the following requirements:

   •     You are a full-time, salaried employee who is asked to relocate as a result of a job
         transfer or re-assignment; and

   •     Your commute to your new job location from your present home is at least 50 miles
         greater than your current distance to work. This measurement is based on the most
         direct, commonly traveled route. For example, if the old distance to work is 3 miles,
         then the new distance to work would have to exceed 53 miles in order for you to be
         eligible for benefits.




                                               2
   •   Relocation is an approved and agreed condition of your new job. However, this policy
       does not constitute an employment agreement or a guarantee of continued employment.

   •   You are newly hired as an employee, and your Division (Vice) President has approved
       relocation benefits.

Please note that you must claim all relocation-related reimbursements within the first 12 months
after your effective date of transfer. If you have any questions about eligibility, or reimbursable
expenses contact the Green Stone Farm Credit Human Resources Coordinator.

Relocation is a very costly benefit for the Company. Because of this substantial cost, which is
regarded as an investment in the employee's future, a transfer of an employee is made with the
expectation that the employee will not voluntarily leave the Company after the transfer.
Continued employment by the Company after the transfer is, as always, based on performance
and the needs of the business. Of course, either you or the Company may terminate your
employment at any time, with or without cause. However, if an employee voluntarily leaves
employment within twelve months from the effective date of transfer, the employee will
reimburse the Company all relocation expenses paid by the Company.


Relocation Components
(Increase or delete components based on tier)

The following "move" components are available to applicable transferring employees:

   •House Hunting Trips             •Interim Trips Home
   •Pre-move Counseling             •Home Sale Assistance
   •Movement of Household Effects   •Area Counseling and Homefinding
   •Equity Advance Loss             •Storage of Household Effects
   •Area Orientation                •Home Purchase Cost Asst.
   •Dual Mortgage Assistance        •Competitive Market Assistance
   •Renters Assistance              •Incidental Allowance
   •Temporary Living Allowance •Movement of Family
   •Loss on Sale                    •Income Tax Allowance
   •Spouse Employment

Certain components are extended only to transferees who are homeowners at the initiation of
the transfer. These will be explained further in the policy.




                                                3
The Role of Your Relocation America Account Executive

The Green Stone Farm Credit Relocation Program is administered through Relocation America
(800-521-0508). All arrangements for payments or services relating to the Program will be
handled by the Relocation America Account Executive.

The most important part of the Relocation America Account Executive function is to provide
the personal and confidential assistance of a professional relocation counselor. Private
counseling is a particularly significant step in finding the plan which will work best for you.
Your Account Executive can help you determine exactly how the Relocation Program applies to
your situation. You and your partner (or another adult member of your household) are
encouraged to contact your Account Executive to discuss any issues relating to your relocation.

The confidential discussions are intended solely to help you make more informed decisions
about working and living in the new location, and relocating your household with as little
disruption as possible.


FINDING A NEW HOME AND COMMUNITY

Selecting a new community and home is one of the most important personal decisions you will
make as a result of your job transfer. The HOMEFINDING Program has been designed to
enable you and another adult member of your household to visit the new community, and to
become familiar with the neighborhoods or area in which you would ideally consider living.

Your Relocation America Account Executive will help you identify housing and community
needs, and coordinate arrangements with selected local real estate brokers or rental agents to
assist you. They will also monitor your progress and be available to answer any questions, or to
offer further assistance.

Homefinding
(This section may be altered to better reflect your policy guidelines)

In order to give you sufficient time for your homefinding, Green Stone Farm Credit will
reimburse you for up to two trips with a total of nine nights. These trips must be coordinated
through the Relocation America Account Executive.




                                               4
Reimbursements cover reasonable and necessary HOMEFINDING expenses, according to
normal Company business travel guidelines, including:

   •   Round-trip, economy airfare;
   •   Car rental (mid-size car with unlimited mileage and self refueling charges);
   •   Use of your personal car at the appropriate Company mileage rate when destination is
       less than 500 miles;
   •   Reasonable lodging expenses (excluding personal charges);
   •   Reasonable meal expenses (limited to $35 per day/$70 per day for 2 adults);
   •   Miscellaneous expenses: telephone, tolls, etc.

Your reimbursed expenses are offered expressly for the purpose of HOMEFINDING and
community familiarization for both you and another adult member of your household. While
travel expenses for your other family members (children, parents) are not provided for in this
program, professional caregiver reimbursement (babysitter, elder-care) is allowed, up to $40 per
day (receipt required).
In order to be reimbursed for HOMEFINDING expenses, you are required to complete a
Relocation Expense Report and supply applicable receipts and documentation to Green Stone
Farm Credit 's Human Resources Coordinator.

During your initial interview with your Relocation America Account Executive, you will be
offered mortgage pre-qualification. It is suggested that you begin this process immediately to
assist you in determining your purchasing capabilities in the new location.

If you are a current homeowner, it is suggested that you do not purchase in the new location
until the value of your current residence has been determined.


HOMESALE PROGRAM

There are many vital concerns surrounding the sale of your home: receiving the best possible
price, coordinating your homesale, and managing the funding of your equity. The homesale
program provides a comprehensive service which will help you work constructively to obtain
the best price for your home. To address these concerns and to simply relieve much of the
burden of detail involved in your relocation, your Relocation America Account Executive will
contact you, explain the homesale program to you step by step, and work with you on all issues
relating to the homesale program.


Selling Your Present Home

How does this program help you get the best price for your home? By offering you experienced
support as you manage each step of your home marketing and sale negotiation process.
Working together with your Relocation America Account Executive, you will take advantage of
the Competitive Market Counseling Program (Home Marketing Assistance) which is designed



                                               5
to help you get your home placed on the market in the most competitive way regarding price,
condition, and exposure in advance of the guaranteed offer.

(This section may be altered to better reflect your policy guidelines)
If you are unable to sell your home within the 60-day marketing period, Green Stone Farm
Credit will authorize the relocation firm to purchase your home for an established appraised
value. This is your "safety net" or Guaranteed Sale Price.

Following are the different aspects of the Homesale Program explained in greater detail:


Homesale Program Eligibility

The Homesale Assistance plan applies to your principal residence only, which may be a one-
family or two-family dwelling or condominium. The following types of properties are not
eligible for the program:

   •   second homes, vacation homes, or any home which is used, in part, for non-residential
       purposes;
   •   mobile homes;
   •   a farm or a home with excessive acreage for its location;
   •   investment commercial properties;
   •   property with four or more rental units;
   •   any home in which you do not have a title interest in fee simple (unconditional
       ownership);
   •   vacant land.

Property located on, near, or containing toxic materials or gases, including radon gas, asbestos
(friable), lead paint, or UFFI (Urea Formaldehyde Foam Insulation) will need to be remedied at
your expense prior to closing on the sale of your home.


First Step Home Marketing Assistance

Before you put your home up for sale your Relocation America Account Executive will work
with you to develop a sound marketing strategy.

The advice you will receive is designed to give your home a competitive edge as soon as it
enters the local real estate market. The home marketing assistance provided by your Account
Executive will help you achieve this.




                                               6
The following criteria will be discussed with you:

   •   determining an attractive and reasonable asking price;
   •   reviewing any contemplated reconditioning projects in light of the net return to you;
   •   listing your home with the broker who will maximize your home's exposure through
       effective publicity and promotion;
   •   considering recommendations that can overcome anticipated buyer objections;
   •   updating and refining the marketing strategy for your home through weekly discussions
       with you and your broker;
   •   examining any and all offers to purchase your home - whether above or below the
       Guaranteed Offer

Listing Your Home For Sale

Relocation America will offer you a choice of recommended real estate brokerage firms who
are relocation specialists. They will work with you on setting a "market driven" asking price
and preparing an acceptable marketing plan for your home. You will be required to market
your home for at least sixty (60) days with this firm. If you have not been presented with a bona
fide offer during the first thirty (30) days, Relocation America has been instructed to have
independent fee appraisers appraise your home. (See "The Appraisal Process" below.)

A Guaranteed Sales Price shall be established based on these appraisals and an offer to purchase
your home will be submitted to you. At the end of an additional thirty (30) days of continued
marketing, you may request a thirty (30) day extension of the offer acceptance period. This
request should be made to your Relocation America Account Executive.

   NOTE:       Typically, your total marketing period, the time between placing your
               home on the market and accepting the Company offer, is approximately
               70-75 days. It will consist of 30 days marketing, ten days to two weeks for
               an offer to be made and, 30 days continued marketing before offer can be
               accepted.

Under the Green Stone Farm Credit's Amended Value Home Sale program (explained later) the
Company will pay all real estate commissions directly. Real estate commissions will not be
reimbursed directly to you, unless the Company declines to purchase your home. In this event,
reimbursed expenses must occur within one year of the effective date of transfer. You will be
instructed to include the following exclusion clause in your real estate listing contract:




                                               7
   "This Listing Agreement is subject to the following provisions:

   It is understood and agreed and that regardless of whether or not an offer is presented by a
   ready, willing and able buyer:

       1. No commission or compensation shall be earned by, or be due and payable to,
          broker until the sale of the property has been consummated between seller and
          buyer, the deed delivered to the buyer and the purchase price delivered to the seller;
          and

       2. The sellers reserve the right to sell the property to RELOCATION AMERICA (a
          "Named Prospective Purchaser") at any time. Upon execution by a Named
          Prospective Purchaser and me (us) of an Agreement of Sale with respect to the
          property, this listing agreement shall immediately terminate without obligation on
          my (our) part or on the part of any Named Prospective Purchaser to either pay a
          commission or to continue this listing."

The Appraisal Process and the Guaranteed Offer

Relocation America guarantees you the eventual sale of your home at a price determined by
professional appraisers (the "Guaranteed Offer"). Two independent appraisers, selected by you
from a list provided by your Account Executive, will visit your home and will submit a report
indicating your home's estimated current market value.

Your Guaranteed Offer is established by averaging the two appraisals. If the lower appraisal
varies by more that 5% of the higher appraisal, a third appraisal will be performed. In this
event, your Guaranteed Offer will equal the average of the two closest appraisals.

Once the appraisals have been completed and reviewed by your Relocation America Account
Executive, you will receive a Guaranteed Offer to buy your home. The Guaranteed Offer is
valid for 60 days after it is verbally conveyed to you. During this period your Account
Executive will continue to help you market your property. If you do not find a buyer at a higher
price during the offer period, Relocation America will purchase your home at the current market
value as established by your Guaranteed Offer Price.

During the 60 days your Guaranteed Offer is valid, you may try to improve upon the
Guaranteed Offer Price in the marketplace, with the continued marketing assistance and advice
of your Relocation America Account Executive.


The Amended Value Sale

Having worked with your Relocation America Account Executive on home marketing strategy
and home conditioning, you most likely will be successful in identifying a potential buyer
during your 60 day marketing period. If you do receive an offer, call your Account



                                               8
Executive immediately. In order to negotiate the sale to your maximum benefit, and to assure
that the terms of the sale are consistent with the contract between Green Stone Farm Credit and
Relocation America, do not accept an offer, deposit, or down payment, or sign any
agreement with the potential buyer.

Once you give your Account Executive the complete details of the offer, he or she will contact
your broker to discuss the transaction. Your Account Executive will assure that the buyer is
"bona fide". When that is accomplished, and it is confirmed that the sale price will give you a
greater net cash return than the Guaranteed Offer Price, your Counselor will authorize you to
amend your original contract to show the new price - the "Amended Value Price". You should
then sign the contract with Relocation America and return it to your Account Executive. Under
no circumstances should you sign a contract with the potential buyer.

Relocation America will make every effort to then consummate the sale with the buyer and will
also pay the broker's commission based on the Amended Value Price when the sale closes. If
the sale fails to close for any reason, you are still guaranteed your equity based on the Amended
Value Price.


Sale Bonus Program

(In most cases, we do not recommend a Sale Bonus Program. The following is an example
of a typical program.)
The special Sale Bonus Program provides for an incentive payment if you find a buyer
culminating in an Amended Value Sale. To be sure that you are eligible for this payment, you
must report each offer you receive to your Relocation America Account Executive, who will
then help determine its net benefit to you. If you qualify for the Loss on Sale protection,
(listed below), you will not be eligible for the Sale Bonus.

You are eligible for the Sale Bonus if you secure a buyer who's offer is acceptable to you and
your Account Executive. (Below, GOP stands for Guaranteed Offer Price) If you secure the
buyer, your bonus will be calculated as follows:

   Excess of GOP                                   2% of net sales price; maximum $7,500
   GOP                                             2% of net sales price; maximum $5,000
   Not less than 98% of GOP                        2% of net sales price; maximum $5,000
   between 97.9% and 95% of GOP                    1% of net sales price; maximum $5,000

Please Note: The Sale Bonus is due and payable to you upon closing of the Amended Value
Contract with the relocation management company and the bona fide buyer. The bonus will be
automatically paid to you and does not require an expense report. It is not grossed up for taxes.




                                               9
Loss on Sale

(There are many formulas to determine Loss. This section may be altered to better reflect
your policy guidelines.)
Existing employees transferred at the request of Green Stone Farm Credit will be protected
against a loss on sale of their principal residence as follows:

It is possible that you may sell your home for less than your original purchase price. Green
Stone Farm Credit has designed a Loss on Sale provision which allows you to receive
assistance in these cases. The loss on sale will be paid after you have completed the 60 day
mandatory marketing period.

In the event you request, and Green Stone Farm Credit agrees to institute, the Loss on
Sale provision, you will not be eligible for the Sale Bonus listed above.

Green Stone Farm Credit will pay you a portion of the difference between your original
purchase price and the "Guaranteed Offer". Your original purchase price will be reduced by any
concessions, monetary incentives or discount points paid by the seller at the time you purchased
the home prior to computing your loss on sale. The maximum reimbursement under loss on
sale will be 10% of the adjusted purchase price of your home, up to a maximum reimbursement
of $7,500. This adjustment reimbursement shall not exceed the original purchase price.

Repairs and capital improvements made to your home after purchase are NOT included for
reimbursement under this benefit.

In order to receive reimbursement, you are required to supply a copy of your Settlement
Statement documenting the original contract sales price.


HOME EQUITY ADVANCE
(This section may be altered to better reflect your policy guidelines)

Home Equity Advance loans are available to employees through the Relocation America
Account Executive for the purpose of securing mortgages on a new home prior to the sale of
their present home. Loan repayments are due upon demand and not later than 15 days after date
of sale of current residence. Loans will be interest free for the first ninety (90) day period and
then subject to prime interest for extensions beyond that ninety (90) day period.

The formula for computing equity advance loans through the company is as follows:

   Fair Market Value of home as set by the Guaranteed Buyout Offer (or actual offer
   accepted), less all incumbrances (mortgage, back taxes, pre-pay penalty, interest arrears,
   etc.) times ninety percent (90%). Closing costs reimbursed by the Company are not to be
   considered incumbrance.




                                               10
Application Procedure for Equity Advance Loans

The following documents must be presented and the following procedures strictly adhered to in
applying for an equity advance loan. Checks will not be issued until all of the following have
been satisfied:

   a) A signed "Employee Relocation Agreement" must be on file in the Human Resources
      Office.

   b) A contracted offer to purchase employee's home, or the completed Guaranteed Buyout
      Offer must be in place.

   c) A written certification from the employee's mortgagor(s) or deed holder(s) must be
      received certifying to the present balance owing on the property.

   d) A written certification from the employee noting any liens (or no liens) against the
      property other than primary mortgages, deed or land contracts. Such liens might
      include back taxes or home improvements using the property as collateral. To expedite
      matters, this data can be included in the employee request letter.

   e) A promissory note (Loan Agreement) in the amount of the loan must be signed by the
      employee, and by any other individuals titled to the property.

DUPLICATE HOMEOWNING EXPENSES
(This section may be altered to better reflect your policy guidelines)

Your Relocation America Account Executive will work with you to help plan for a timely
transition from your old home to your new home so that you can avoid facing duplicate housing
costs. In the event you need to close on your new home prior to the sale and closing of your
current home, the Company will cover certain costs involved with maintaining your old home,
for up to one month. Reimbursement is provided for the following expenses:

   •   Prorated Taxes
   •   Property Insurance
   •   Mortgage Interest

Procedures for Documents for Dual Mortgage Assistance

The following documents must be received by the Relocation America Account Executive
before processing dual mortgage assistance payments.

   1) A written official certification (other than employee's) of the monthly principal and
      interest amounts paid on their old home.




                                             11
   2) A written official certification (other than employee's) of the monthly taxes and
      insurance premiums paid on their new home.

Your Relocation America Account Executive will compute the total dual assistance payment to
be made and the date it is to be paid and will advise the employee accordingly. The employee
will then submit an expense report to collect for the dual payment.


BUYING YOUR NEW HOME
(This section may be altered to incorporate Green Stone Farm Credit mortgage
involvement and policy guidelines)

If you are a homeowner at the time of your initiation into the relocation program, the Company
will provide assistance with certain home buying expenses. These expenses must occur
within one year of the effective date of transfer.


Obtaining a New Mortgage

During your initial conversation with the Relocation America Account Executive, the
information necessary for the mortgage application will be discussed. It is suggested that you
begin the pre-qualification process prior to your first homefinding trip.

Your Relocation America Account Executive will help you define the type of mortgage product
which will suit your needs in the new location. While you can shop for any mortgage services
which satisfy your particular standards, your Relocation America Account Executive will direct
you to a mortgage lender specializing in employee relocation.

The special program features include:

   •   telephone mortgage pre-qualification and counseling;
   •   acceptance of a portion of your partner's income at your old location for qualification;
   •   rate commitment options (such as: "rate-lock", "flow-with-market", or "rate cap",
       protection);
   •   streamlined processing;
   •   quick commitment.

Pre-Purchase Inspections

To encourage sound purchase decisions, the Company will reimburse the employee for up to
$400 in total for termite, radon, and/or other inspections.




                                             12
Reimbursable Home Purchase Expenses

The Company will reimburse for all normal and reasonable home purchase costs normally paid
by the buyer up to 2% of the mortgage loan amount. Your Relocation America Account
Executive will review the "good faith estimate" of closing expenses, which will be supplied to
you by your attorney, lender, or real estate agent.

Reimbursable home purchase expenses may include:

   • Legal fees                                    •     Abstract fees
   • Title search                                        •      Recording fees
   • Transfer taxes - state and local              •     Notary fees
   • Survey fees                                   •     Credit Report
   • Owner's or mortgagee's title insurance        •     Termite inspection if required by
   Mortgage Fees

   Many lenders charge a range of "up-front" fees. Depending on the region you are moving
   to, and the practices of your lender, you may encounter costs with many different names and
   purposes, for example: mortgage placement fees, lender's service charges, application fees,
   origination fees, and mortgage discount points. Such fees are reimbursable to you under
   this program, up to a value of 2% of your mortgage loan amount.

The reimbursable expenses will be paid directly to the title company at closing.
Homeownership Costs

Certain costs are normally incurred in the home purchase transaction, and are considered a part
of normal homeownership. These costs are not reimbursed by the program. Expenses you may
anticipate include, but are not limited to, the following:

   •   Prepaid real estate taxes
   •   Prepaid mortgage interest
   •   Utility fees
   •   Property insurance
   •   Mortgage Insurance Premium (MIP)
   •   Homeowner's association fees
   •   Down Payment

New Home Construction

New construction can often mean unanticipated additional costs and potential delays resulting
in late occupancy. If you are planning on building a home in the new area, please be aware that
the program provides for the basic home purchase expenses. Expenses incurred due to
construction set-backs or cost-overruns are not covered in this program.




                                              13
RENTERS ASSISTANCE
(This section may be altered to better reflect your policy guidelines)

Lease Termination Assistance

If you need to terminate your lease or rental agreement on your principal residence, the
Company provides reimbursement for reasonable lease termination charges. The provision
applies to loss of deposit or cancellation penalties not exceeding the value of two months' rent.

Before taking advantage of this benefit, discuss your situation with your Relocation America
Account Executive, they will assist you in negotiating lease termination provisions and charges.
 Also, your personal situation should be discussed with management so that a determination can
be made as to whether reporting dates can be adjusted to avoid a lease termination charge.
In order to receive reimbursements, you are required to complete a Moving Expense Report
with applicable receipts and documentation.

Apartment Search and Finder's Fees

If you wish to rent in the new location, the program provides assistance in helping you find a
rental residence. The service, offered through your Account Executive, includes community
orientation, family needs assessment, and review of your available rental housing options. Your
Account Executive will also review the provisions of your lease.
The program covers the cost of documented fees that may be charged by a real estate agent or
an apartment finder (maximum of $1,000).

In order to receive reimbursement, you are required to complete a Moving Expense Report with
applicable receipts and documentation.

MOVING YOUR HOUSEHOLD GOODS
(This section may be altered to better reflect your policy guidelines)

The Relocation Program provides comprehensive services to manage all the details of
relocating your household goods. As soon as you are ready to make moving arrangements,
contact the Relocation America Account Executive. Your Account Executive will contact an
approved carrier to authorize the booking agent to contact you. They will arrange to survey
your goods, and arrange for packing dates, loading dates, and unloading dates.

The Program Provides 5 Main Areas of Assistance

   1) Packing: preparation (boxing, crating, wrapping) of your belongings for a safe move,
      including disconnection of appliances;

   2) Moving: loading and transporting your belongings to the new location;




                                               14
   3) Set-Up: a one-time arrangement of the larger items, such as living room and bedroom
      furniture;

   4) Unpacking: unpacking of boxes in the appropriate rooms and the hook-up of
      refrigerator, ice maker, washer, dryer, and stove;

   5) Storage: safekeeping of your possessions in a storage facility in the new area for up to
      30 days. Storage exceeding 30 days will be billed directly to you.

While the program provides for the transportation of most normal and customary personal
belongings and household contents, some items are not covered by this program, such as:

       •    fresh or frozen foodstuffs;
       •    combustible items (paint, gasoline, propane canisters, explosives, firewood);
       •    toxic substances;
       •    recreational vehicles (airplanes, boats, motorcycles, trailers);
       •    building materials (stone, cement, brick, lumber);
       •    landscaping items (plants, fertilizer);
       •    major power tools (other than hand-held);
       •    swimming pools;
       •    sheds, greenhouses, saunas, hot tubs;
       •    dismantling of pools and swing sets;
       •    refrigerated trucking for wine or other such collections;
       •    firearms/ammunition;
Pets

A limit of two (2) household pets, no larger than a dog, may be shipped. Related shipping costs
will include kennel charges not to exceed two (2) weeks and INOCULATIONS legally required
by the locale for the incoming animals.

Insurance

If damage occurs to your household goods during transportation and/or storage, you are insured
for the full replacement value of your household goods. You must pre-designate your
possessions of special value (i.e., antiques, original art work) along with the corresponding
appraised value of each item prior to your actual move date. Discussion regarding these items
with your Relocation America Account Executive will ensure that these items will be insured.

You may be required to pay for insurance for extraordinary items above and beyond a
reasonable cost.

Coverage on stored goods is limited to 30 days and must be in the care, custody, and control of
the original moving company. Requests for extensions of coverage should be directed to the
Account Executive prior to the 30 day time limit.




                                               15
If you are concerned about moving any valuable items, please note that certain items are usually
excluded by such insurance, for example:

   • precious stones and jewelry;
   • coin and stamp collections;
   • personal or financial documents;
   • money, notes, securities;
   • automobiles, watercraft, aircraft.
If you do need to make an insurance claim, please notify your Account Executive
immediately.


Automobiles

The Company will reimburse you for mileage expenses, at the appropriate Company rate, for up
to two automobiles or the Company will provide the expense of shipping one automobile, and
the mileage expense for a second automobile.

This program provides for one pick-up from a single site, and one delivery to a single site.


MOVEMENT OF FAMILY
(This section may be altered to better reflect your policy guidelines)

Normally, the employee and family will move together and will transport themselves by
automobile. Where employees must report for work in advance of their families, they should
drive one auto, since rental cars will not normally be included at the new locale. If employee
and family must arrive in separate trips, both trips will be at Company expense with expenses
for such trips to include the following:

   •   reasonable lodging (excluding personal charges);
   •   automobile mileage;
   •   reasonable meal expense enroute - maximum $20 per day adult, $10 per day child;
   •   laundry expense enroute.

   All items must be receipted for reimbursement.

Where two trips are necessary (employee first with family to follow), the employee's trip home
to transport family will be reimbursed.

The maximum time suggested for travel to the new locale is five (5) days by the most direct
route. The minimum daily mileage log by car is suggested to be 400 miles. Expenses for travel
will be on a "portal-to-portal" basis.




                                              16
Reimbursement of these expenses are tax deductible for the employee (except meal expense)
and therefore will not be included in the tax gross-up calculation.

INTERIM TRIPS HOME
(This section may be altered to better reflect your policy guidelines)

In cases where employees must report for work in advance of their families, periodic trips home
at intervals of no more than once every two (2) weeks may be authorized to a maximum of three
(3) trips. Each trip may not exceed the cost of one (1) round trip tourist fare regardless of the
mode of transportation used. Employees may "bank" their trip allowances to bring their spouse
and/or family to the new locale for a visit. In such instances, the cost of meals and
accommodations for family members will be the employee's responsibility.


TEMPORARY LIVING EXPENSES
(This section may be altered to better reflect your policy guidelines)

In certain pre-approved cases, it may be necessary for you, or for you and your family, to
assume a temporary residence in the new location before your permanent housing is available.

You will be reimbursed for your temporary living expenses, not to exceed 45 days.
Expenses are covered during this period for you alone, or for you and your family together.
Reimbursement is limited to a period not to exceed one day after the completed delivery of your
household goods and personal belongings to your new permanent residence.


Expense Reimbursement

Expenses during the temporary living period are reimbursed according to the following
guidelines:

   Lodging: Reasonable costs for lodging are covered. Whenever possible, the Account
   Executive will make your reservations with hotels and motels from which the Company
   receives a negotiated or commercially discounted rate. Direct billing of lodging expenses
   requires pre-approval.

   Corporate Apartments: Should you or/you and your family be housed in a facility
   providing a kitchen, you will be paid $50 per person, per week in lieu of the per diem listed
   under "Non-Corporate Apartment"

   Non-Corporate Apartment: For anything other than a corporate apartment arrangement, a
   daily maximum per diem is provided to cover all normal, day-to-day living expenses
   including meals, 2 Adults - $20.00 each per day, Children under the age of 18 - $10.00 each
   per day.




                                               17
   Car Rentals: In emergency situations only, car rental may be authorized for a period not to
   exceed two weeks.

Items that are not reimbursable under the temporary living provision include, but are not limited
to, cable television, room service, valet, movie rentals, pet boarding, or kennel charges.

In order to receive reimbursement, you are required to complete a Relocation Expense Report
every two weeks and supply applicable receipts and documentation.


MISCELLANEOUS EXPENSE ALLOWANCE
(This section may be omitted or altered to better reflect your policy guidelines and
employment category)

A miscellaneous expense allowance equalling five percent (5%) of annual base salary, with a
maximum of $3,500, will be paid to you to cover a variety of expenses normally incurred in a
relocation and expenses which are particular to your own personal needs.

If you currently are a renter, a miscellaneous expense allowance equalling two and one-half
percent (2 1/2%) of annual base salary, or a maximum of $1,750, will be paid to you to cover a
variety of expenses normally incurred in a relocation and expenses which are particular to your
own personal needs.

Most relocating employees typically use this allowance to cover items such as the following:

   •   painting and interior decoration;
   •   drapes and carpeting;
   •   cleaning and trash removal;
   •   landscaping and yard cleanup;
   •   new driver's license and registration;
   •   new appliance delivery, setup, and service contracts;
   •   pet boarding;
   •   telephone installation;
   •   TV and cable hookups;
   •   non-refundable annual club dues or subscriptions.

The allowance may be used at your discretion. Once you have started your new assignment and
are occupying your new residence, you may request this allowance. You do not need to
document expenses, simply complete the section of your Relocation Expense Report (3E) for
this allowance; and submit it to the Green Stone Farm Credit Human Resources Coordinator.




                                               18
EXCLUSIONS
(This section may be altered to better reflect your policy guidelines)


Excluded from this policy will be moves from residences within a 60 mile radius of the
employee's site of employment.

Also excluded will be items not of a normal household nature, as listed on Page 11.


INDEMNIFICATION
(This section may be altered to better reflect your policy guidelines)


It is the Company's responsibility to safeguard itself against potential loss. As such, employees
will be required to sign promissory notes for all equity advance loans and to guarantee, in
writing that 100% of all expenses incurred in the move and paid for by the Company will be
reimbursed to the Company by the employee should the employee resign within twelve months
following the transfer.


EXPENSE REPORTING
(This section may be altered to better reflect your policy guidelines)


All out-of-pocket expenses incurred by employees are to be itemized and supported by receipts
(where indicated) and submitted to the Green Stone Farm Credit 's Human Resources
Coordinator utilizing the Relocation Expense Reports provided in your Relocation Package.
Expense reports are to be submitted every two weeks to:

                   Human Resource Coordinator
                   Green Stone Farm Credit
                   Company address

You must claim all expenses within the 12 month period after your transfer date.


ADVANCES
(This section may be altered to better reflect your policy guidelines)

In extreme cases, an advance may be necessary. Such advances, when authorized, are to handle
extraordinary expenses for items provided for by policy. Such items might include travel
advances and advances to cover temporary living expenses. All advances will be supported by
receipt or voucher and submitted on the Relocation Expense Report.




                                               19
EXPENSE ALLOCATION
(This section may be altered to better reflect your policy guidelines)

Moving and relocation expenses will be charged to the receiving cost center.

INITIATION OF MOVE
(This section may be altered to better reflect your policy guidelines)

The receiving supervisor will initiate the Employee Move by completing the "Employment
Offer/Relocation Input Sheet", and securing the employee's signature on the Employee
Relocation Agreement to begin the relocation process. All forms must be approved and
received in Human Resources before any funds are approved for relocation-related advances or
expenses. It will be the responsibility of the receiving supervisor to secure all information
necessary for completion of the move authorization and the employee's signature on the
Relocation Agreement form.


INCOME TAX ALLOWANCE


The Internal Revenue Service (IRS) considers reimbursements of, and allowances for, moving
expenses as compensation to the transferred employee. These reimbursements and/or
allowances are subject to federal, state and local income taxes as well as social security taxes.
Accordingly, such relocation expenses will be reported on an annual W-2 statement of earnings.

In order to offset some of the tax impact created by this additional income, you will be provided
with an income tax allowance, or "gross-up", if you are actively employed by Green Stone Farm
Credit at year end. The allowance will be based on an estimate of the additional federal, (state
and local; optional) income taxes you are subject to pay. Green Stone Farm Credit policy does
not include absorbing the base employee portion of FICA taxes that would ordinarily be borne
by the employee's standard wages. Accordingly, Green Stone Farm Credit excludes the
consideration of base FICA taxes when the gross-up calculations are performed. The income
tax allowance includes an amount to offset the tax liability created by the gross-up itself (i.e., a
gross-up on the gross-up).

(If you have a gross-up formula, it may be entered in this section)

For some reimbursement of expenses you are allowed to take a corresponding deduction on
your personal tax return, so that no gross-up is required. Additionally, certain expenses and
reimbursements are not covered under the income tax assistance program, including:

   •   Loss on Sale




                                                20
    •    Duplicate Housing Expenses
    •    Homesale Bonus Program

The following deductible expenses are not subject to gross-up:

    1) Transportation of household goods, including
       • packing
       • unpacking, and
       • insurance

    2) In transit storage of household goods for a maximum of 30 days.

    3) Lodging and transportation for the employee and members of the employee's immediate
       household to move to the new work location.

As is standard in the relocation industry, your income tax allowance will be based solely on
your Green Stone Farm Credit annual salary. Other sources of income, including income
received by individuals who jointly file income taxes with you, is not considered in the gross-up
calculation.

The income tax allowance is paid to the tax authorities through additional tax withholdings
based on the total reimbursements considered non-deductible/taxable. At year-end, the
Company will provide you with an annual summary listing your relocation reimbursements and
allowances, and applicable taxes withheld, and the additional income tax allowance (gross-up)
amount. The report, IRS Form 4782 or its equivalent, will be sent to you on or before January
31 following any calendar year in which you receive assistance or reimbursement through this
program.

A Tax Guide for the relocating employee entitled The Tax Saver, published by Jack Killough in
Association with McGladrey and Pullen, CPA's will be provided to each employee transferred
by Green Stone Farm Credit .


TERMINATION OF EMPLOYMENT
(This section may be altered to better reflect your policy guidelines)

All benefits under this policy and specifically, dual mortgage assistance, and temporary living
expenses, will cease effective with the date of employee termination. In addition, unpaid equity
advance loans will become due and payable at that time.




                                                      21
SUMMARY OF FINANCIAL ASSISTANCE (Tier Category is inserted here)

This chart summarizes financial assistance provided by the Staff Relocation Policy. For complete details, see preceding
sections of this booklet.



               PROVISION                               COVERAGE                                   ELIGIBILITY

Preview Trip                             Organized trip to introduce community         Any prospective employee, or
                                         and housing options.                          employee interviewing for position in
                                                                                       a different location.
Home Search Assistance                   Maximum of 2 home search trips. 4 days        All employees and partner (or
                                         off from work; 9 days of expenses.            another adult household member).
                                         Professional Care Giver $40 per day.          Family members expenses not
                                                                                       covered.
Home Sale Assistance                     For primary residence only: (1)               Current homeowners who sell their
                                         Guaranteed Offer determined through           homes through the corporate Home
                                         Appraisal Process or (2) Amended Value        Sale Program.
                                         Sale with possible sale bonus. Covers
                                         selling/closing costs.
Loss on Sale                             In pre-approved cases according to            Employee's utilizing the Home
                                         policy.                                       Buyout Program.
Home Equity Advance                      90% of equity available for                   Current homeowners who buy in the
                                         downpayment/closing on new home.              new area and closing dates cannot be
                                         Interest-free for up to 90 days.              coordinated.
Duplicate Homeowning Expenses            Property Taxes, Property Insurance,           Those not receiving a Guaranteed
                                         Mortgage Interest.                            Home Buyout for whatever reason.
Mortgage Financing Assistance            National Mortgage Lending Program/Pre-        Employees who buy homes in the
                                         Qualification/Direct bill of closing costs.   new area.
Closing Cost Reimbursement               Direct payment of normal and customary        Current Homeowners.
                                         closing costs, from approved list when the
                                         National Mortgage Program is used.
Pre-purchase Inspections                 Prior to contract, up to $400 for             Current Homeowners.
                                         inspections.
Lease Termination Assistance             Reimbursement of necessary fees and/or        Present renters, as required.
                                         penalties incurred, up to 2 month's rent.
                                         Prior approval is required.
Rental-Finding Fee                       Up to one month's rent (maximum of            Employees who rent in the new
                                         $1,000) for fees charged by rental agency.    location.




                                                            22
            PROVISION                           COVERAGE                                 ELIGIBILITY

Movement of Family                Reimbursement for travel, and actual         All Employees who relocate.
                                  living expenses for final move trip and
                                  while furniture is packed and in transit.
                                  Up to 5 days travel.
Interim Trips Home                One trip each 2 weeks, costs not to          All Employees who relocate.
                                  exceed one round trip economy airfare.
                                  Maximum of 3 trips.
Temporary Living Expenses:        Allowance for reasonable lodging, for up     Employees who begin working in the
             Employee             to 45 days. Per diem of $25 per adult and    new area before completing
                                  $10 per child. Car rental up to 2 weeks      household move.
                                  with approval.
Miscellaneous Expense Allowance   Allowance of 5% of annual salary for         All Employees who relocate.
                                  miscellaneous expenses with a maximum
                                  of $3,500. No itemization required.

                                  Renter: 2.5% with a maximum of $1,750.
Household Move Expenses           Normal costs for moving furniture and        All Employees who relocate.
                                  appliances (packing, unpacking,
                                  transport, insurance). Up to 30 days
                                  temporary storage, if required. Prior
                                  approval is required. One automobile
                                  may be shipped.
Automobile Mileage                Reimbursement at standard mileage rate       All Employees who relocate, as
                                  for driving up to 2 autos.                   needed.
Partner Career Assistance         Informal Assistance.                         As needed basis.
Income Tax Allowance              Allowance for tax liability resulting from   All Employees who relocate,
                                  relocation reimbursement.                    expenses dictated by relocation
                                                                               policy.




                                                      23

				
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