Microsoft Word - Employee Handbook 2024



2024AssociateHandbook





Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page2of63



TableofContents



AboutthisHandbook/Disclaimer............................................................................................................................5



Section1–Welcome!AboutWCG............................................................................................................................6

1‐1.Introduction....................................................................................................................................................6

1‐2.OurHistory.....................................................................................................................................................6

1‐3.Purpose,MissionandVisionStatements.......................................................................................................6

1‐4.OurPhilosophy...............................................................................................................................................6 

1‐5.ClientPerspectives.........................................................................................................................................7

1‐6.ManagementTeamandHumanResourceRepresentative...........................................................................8

1‐7.Partners..........................................................................................................................................................8

Section2–GoverningPrinciplesofEmployment.....................................................................................................9

2‐1.YourEmploymentRelationshipwiththeFirm...............................................................................................9

2‐2.ConfidentialFirmandClientInformation......................................................................................................9

2‐3.Non‐Compete/Non‐Solicitation/Assignment/Confidentiality Agreement...............................................9

2‐4.DiscriminationIsProhibited.........................................................................................................................11

2‐5.WorkplaceHarassment................................................................................................................................12

2‐7.WhistleblowerPolicy....................................................................................................................................15

2‐8.PersonalRelationships.................................................................................................................................16

2‐9.Complaint/DisputeResolution...................................................................................................................17

2‐10.EmploymentClassifications........................................................................................................................17

2‐11.PersonnelRecords......................................................................................................................................18

2‐12.OtherBenefits............................................................................................................................................18

Section3–OperationalPolicies..............................................................................................................................20

3‐1.OrientationandTraining..............................................................................................................................20

3‐2.2,000AnnualHourRequirement.................................................................................................................20

3‐3.CoreHours,FlexTime..................................................................................................................................22

3‐4.RemoteWorkArrangement(RWA)..............................................................................................................22

3‐5.Overtime.......................................................................................................................................................26

3‐6.Breaks...........................................................................................................................................................26

3‐7.TimeKeeping................................................................................................................................................27

3‐8.PayrollDeductions/SafeHarbor.................................................................................................................27

3‐9.PayrollPractices...........................................................................................................................................30

Section4–TimeOff,Sickness,LeavesandSafety..................................................................................................31

4‐1.PaidTimeOff(PTO)......................................................................................................................................31

4‐2.TimeOffRequests........................................................................................................................................32

4‐3.BlackoutDatesandLimitsforTimeOffRequests........................................................................................33

4‐4.InclementWeather,SchoolClosures...........................................................................................................33

4‐5.PersonalLeave..............................................................................................................................................34

4‐6.MilitaryandNationalGuardLeave..............................................................................................................35

4‐7.PregnancyAccommodations........................................................................................................................35

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page3of63



4‐8.FamilyandMedicalLeave(FMLA)................................................................................................................36



4‐9.PaidMaternity/PaternityLeave.................................................................................................................36

4‐10.BereavementLeave....................................................................................................................................37

4‐11.JuryandWitnessDuty................................................................................................................................37

4‐12.VotingLeave...............................................................................................................................................37

4‐13.HealthandSafety.......................................................................................................................................38

4‐14.Illness..........................................................................................................................................................38

4‐15.WorkInjuries..............................................................................................................................................39

4‐16.ReturntoWorkProtocol............................................................................................................................39

Section5–GeneralStandardsofConduct..............................................................................................................42

5‐1.AttendanceandPunctuality.........................................................................................................................42

5‐2.DressCodeandPublicImage.......................................................................................................................43

5‐3.Piercings,Jewelry,andTattoos....................................................................................................................44

5‐4.Workspace....................................................................................................................................................45

5‐5.CloseQuarters..............................................................................................................................................45

5‐6.SecurityandPrivacyProcedures..................................................................................................................45

5‐7.UseofOfficeEquipment..............................................................................................................................47

5‐8.InternetAccess.............................................................................................................................................47

5‐9.Email,Voicemail,andOtherTechnicalResources.......................................................................................48

5‐10.RecordingDevices......................................................................................................................................49

5‐11.SocialMedia...............................................................................................................................................49

5‐12.TelephonesandCellPhones......................................................................................................................50

5‐13.HeadphonesandSpeakers.........................................................................................................................50

5‐14.TobaccoUse...............................................................................................................................................50

5‐15.Drug‐FreeandImpairment‐FreeWorkplace..............................................................................................50

5‐16.Medications................................................................................................................................................51

5‐17.ConflictofInterestandBusinessEthics.....................................................................................................51

Section6–OtherProvisions...................................................................................................................................53

6‐1.CellPhoneEligibilityandReimbursement...................................................................................................53

6‐2.ClientEvents.................................................................................................................................................53

6‐3.ProfessionalCredentialsandRenewals........................................................................................................53

6‐4.ProfessionalMemberships...........................................................................................................................54

6‐5.TrainingManualsandPay............................................................................................................................54

6‐6.Discipline,AcknowledgementofConversation............................................................................................55

6‐7.AssociateReviews........................................................................................................................................55

6‐8.14‐Dayand90‐DayAssociateReviews.........................................................................................................55

6‐9.BackgroundChecks......................................................................................................................................56

6‐10.WCGAssociatePersonnelPortal,AssociatePortalWebpage...................................................................56

6‐11.AnnualCompensationandGoals...............................................................................................................56

6‐12.Notifications...............................................................................................................................................56

6‐13.CPAExamReimbursementandBonusProgram........................................................................................57

6‐14.EAExamReimbursementandBonusProgram..........................................................................................57

6‐15.BusinessExpenseReimbursement.............................................................................................................58

6‐16.EmergencyProcedures...............................................................................................................................58

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page4of63



6‐17.EmploymentClassificationChanges...........................................................................................................60



6‐18.LeavingtheFirm.........................................................................................................................................61

6‐19.Termination................................................................................................................................................62

6‐20.ModificationsandUpdates........................................................................................................................62

Appendix..................................................................................................................................................................63



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page5of63



AboutthisHandbook/Disclaimer

ThisAssociateHandbook(the“Handbook”)wasdevelopedtodescribesomeoftheexpectationswehaveforall

associatesandwhatyoucanexpectfromWCG(the“Firm”),itsPartners,managers,supervisorsandother

associates.WealsopreparedthisHandbooktohelpassociatesfindtheanswerstomanyquestionsthatthey

may

haveregardingtheiremploymentwithWCG.AcopyoftheHandbookandallrevisionswillbemaintained

ontheWCGAssociatePersonnelPortal.Pleasetakethenecessarytimetoreadit.



Wedonotexpectthishandbooktoanswerallquestions.Managers,membersofManagementandthe

Company’sHumanResources

representativealsoserveassourcesofinformation.



NeitherthisHandbooknoranyotherverbalorwrittencommunicationbyamanager,memberofManagement

ortheHumanResourcesrepresentativeis,norshoulditbeconsideredtobe,anagreement,contractof

employment,expressorimplied,orapromiseoftreatmentin

anyparticularmannerinanygivensituation,nor

doesitconferanycontractualrightswhatsoever.



ManymatterswhicharecoveredbythisHandbook,suchasbenefitplandescri ptions, arealsodescribedin

separatedocumentstypicallyprovidedbythevendororthird‐par tydirectly.Shouldaconflictarise,thethird‐

party

documentsorpreviouslywrittenpoliciestakeprecedenceoveranystatementmadeinthisHandbookor

byanymanager,memberofManagementortheHumanResourcesrepresentative.



ThisHandbookstatesonlygeneralFirmguidelines.TheFirmmay,atanytime,initssolediscretion,modifyor

varyfromanythingstatedin

thisHandbook,withorwithoutnotice.



ThisHandbooksupersedesallpriorhandbooks.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page6of63



Section1–Welcome!AboutWCG



1‐1.Introduction



ItisourprivilegetowelcomeyoutoWCG.Wewishyousuccessinyournewjobandcareer,andwehopethat

youquicklyfeelathome.Wehopethatyourexperienceherewillbechallenging,enjoyable,andrewarding.

Again,welcome!



1‐2.OurHistory



PleaserefertoourtrainingmaterialsforthehistoryofWCG.



1‐3.Purpose,MissionandVisionStatements



PurposeStatement

Tohelpsmallbusinessownersandindividualtax payersleveragemoreoutoftheirfinancialenvironmentfor

theirbenefitandforthebenefitoftheirfamilies.



MissionStatement

Tobeacompetent,compassionateandtrustedadvisortoourclients,aswellastobeacontributingmemberof

thepublicaccountingindustry.



VisionStatement

Toprovideastrongnationwidepresenceallowingsmallbusinessownersandindividualtaxpayerstomake

informeddecisionstoassistinreducingtaxobligationstotheminimumamountallowedbylaw.



1‐4.OurPhilosophy



FranklinD.Rooseveltsaidin1936,“Taxes,afterall,aretheduesthatwepayfortheprivilegesofmember shipin

anorganizedsociety.”WCGisaCPAfirmbuiltonataxchassisandmuchofourperspectiveisbasedontax

returnpreparationandtaxplanning.However,as

weexpandAccountingServices,wehavehadtoadopt

additionalperspectives.



WCGhasprovidedworldwidebusinessconsultingandtaxpreparationfromourColoradoSpringsofficesince

2007andwerecentlyaddedanofficeinSouthDakotainlate2021.Givenouruniqueexpertiseandthe

efficiencyofvirtualrelationships,we

havepioneeredtheonlinetaxaccountantpresenceforoveradecade.



WCGisdifferentthanmosttraditionalCPAfirmsbecausewetakeaconsultativeapproachtoourclient

relationships.WehavetheexperienceofabigCPAfirmwithoutthestuffinessorrigidity.AssociatesatWCGare

advocatesbyputtingclients

inapositiontomakeinformeddecisions.Manytaxaccountantsandbusiness

advisorsareonlycompliance‐oriented,andwhilegovernmentandIRScompliancearecritical,beingproactive

throughproperplanningisequallyimportant.Somefirmshavethisdepth, yetveryfewofferaconsultative

approachbeyondthenutsandbolts

ofaccountingandbusinesstaxreturnpreparation.WCGischangingthe

paradigm.

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page7of63



Outsideoftypicalbusinessservices,consultationandtaxreturnpreparation,wehavefocusedonthreeniche

competenciesforourgroupoftaxconsultantsandbusinessadvisors‐



 SmallbusinessadvisoryservicesandadministrationincludingSCorpelectionsandtaxplanning.



 Rentalproperties,includinginvestingstrategiesandmanagementconsultation.



 Expatriates,orExpatsforshort,includingforeignear nedincomeexclusion,FBARfilingsincludingForm8938,

Form5471and5472.



WCGprotectsthefortressbynotdoingeverything,buteverythingwedo,wedoverywell.Wealsoleaveroom

fortheindividualtaxclientwhodoesnotownabusiness

buthascomplextaxissuesrequiri ngexpertise,tax

planningandwealthmanagement.



1‐5.ClientPerspectives



OurclientsareprimarilyinCalifornia,Nevada,Colorado,Texas,theMidwest,Floridaandtheeasternseaboard.

ThismakessensegiventhelargestGDPproducersforthecountryresideinthesameareas.Wealsohaveseveral

expatsoperatingdomesticbusinessesfromoverseas.Themajorityofourclientsareoutsideof

Colorado!



Ingeneral,ourclientbaseisprimarilycomprisedofconsultants,engineers,financialadvisors,physicians,

dentists,chiropractors,doctors,surgeons,anesthesio logists, nurseanesthetists,insuranceagents,attorneys,

onlineretailers,FBAretailers,realestateagentsandold‐fashionedwidgetmakers.



Sinceourclientinteractionsareaboutrelationships,WCGhasashortlistof

expectationsfromourclients.We

donotbelieveintheadagethatthecustomerisalwaysright.Keepinmindthatwehaveseveralclientswhoare

engagingwithusinparttokeepdistractionsoutoftheofficesowemayleverageourresourcescorrectlyfor

theirbenefit.



WCGexpects

thefollowingfromallclientengagementsandrelationships:



 SenseofUrgency



 CollaborativePerspective



 OpenCommunications



 HumanCompassion



 TrustandVerify



 FiscalResponsibility



Asidefromprospectassessmentspriortoengagement,WCGroutinelyreviewsexistingengagementstoensurea

positivefittotheFirmand

theteam.Whiletheclientexperienceiscriticaltooursuccess,theFirm’smanagers

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page8of63



areveryawareofandsensitivetotheteammemberexperienceaswell.Theteam,andthepeoplethatmakeup

theteam,arethemostimportantassetstoWCG.



Additionally,oftheG20countries,onlySouthKorea,India,Mexico,Turkey,Canada,Indonesia,BrazilandRussia

havelowerpersonalincome

taxratesthantheUnitedStates(asof2018).Weliveinagreatcountry.Assuchwe

expectclientstopaytheminimumamountoftaxesallowedbylaw.Furthermore,wecannotbedistractedby

theclientthatwantstogamethesystemorwantstoengageinconversation

abouttheefficacyofgovernment

spending.



1‐6.ManagementTeamandHumanResourceRepresentative



ForacurrentlistoftheFirm’smanagers(“Management”)pleasevisittheWCGteamwebpage‐



wcginc.com/team



EmilyMarcolistheFirm’sHumanResourcesrepresentativeandbenefitsadministrator,withtheFirm’spartners

asadditionalHumanResourcesrepresentatives.Dependingonsubjectmatterandlevelofcomfort,anyofthe

representativesareavailable

asaprimarypointofcontactforallmatters.



1‐7.Partners



TheFirm’spartners(“Partners”)include‐



 TinaWatson

 JasonWatson

 SallyRhoades

 MichelleDay 

 JasonSchneider

 MeganOeltjenbruns

 RachaelWeber



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page9of63



Section2–GoverningPrinciplesofEmployment



2‐1.YourEmploymentRelationshipwiththeFirm



TheFirmgenerallydoesnotofferindividualassociatesaformalemploymentcontract.Employmentis“atwill,”

meaningthatanassociateortheFirmmayendtheemploymentatanytimeforanylawfulreason.



TheHandbookisnotacontract.Itdoesnotcreateanyagreement,expressedorimplied,nor

doesitguarantee

associatesanyspecifictermsorconditionsofemployment.NothingcontainedinthisHandbookshouldbe

construedascreatingacontractguaranteeingemploymentforanyspecificduration,nordoestheHandbook

obligateassociatestocontinuetheemploymentforaspecificperiodoftime.Unlessanassociatehasentered

into

anemploymentagreementthatsupersedesthisdocument,eithertheassociateortheFirmmayterminate

theemploymentrelationshipatanytime.TheHandbookdoesnotguaranteeanyprescribedprocessfor

disciplineandtermination.



NomanagerorotherrepresentativeoftheFirm,otherthanthemajorityofPartners,hastheauthority

toenter

intoanyagreementguaranteeingemploymentforanyspecificperiod.Nosuchagreementshallbeenforceable

unlessitisinwritingandsigned bythemajorityofPartnersandtheassociate.



2‐2.ConfidentialFirmandClientInformation



DuringemploymentwiththeFirm,associateswilllearn,workwithandbeentrustedwithinformationandtrade

secretsthatareconfidentialrelatingtotheFirm’soperations,proposednewbusinesses,financialcondition,

sales,processes,technology,intellectualproperty,trainingmaterialsandmanuals,services,productsand

designs.Keepingthisinformationconfidentialisnecessary

toensureoursuccess.Becausethisinformationhas

substantialvaluetotheFirm,allassociatesmustexercisethehighestdegreeofcarenottodiscloseany

confidentialinformation,eveninadvertentlytoanyunauthorizedpersonsinoroutsidetheFirm.



Sometimeseventhemostinnocentactsorrequestscanresultindisclosure

ofconfidentialinformation.

Associatesshouldalwaysthinkbeforediscussinginformationwithathirdparty.Ifanassociatebelieves

confidentialFirminformationmustbedisclosedtoathirdparty,he/sheshouldcommunicatewithhis/ her

manager,amemberofManagementortheHumanResourcesrepresentative.



Associateswillalso

learn,workwithandbeentrustedwithconfidentialclientinformation.TheFirmcomplies

withAICPACodeofProfessionalConduct,1.700.001ConfidentialClientInformationRule,whichstates“A

memberinpublicpracticeshallnotdiscloseanyconfidentialclientinformationwithoutthespecificconsentof

theclient.”TheFirmhasproceduresforobtaining

clientconsenttodisclosecertaininformationtothirdparties

suchasfinancialadvisors,attorneys,otheraccountants,bookkeepersandlenderswhichallFirmassociates,

managersandPartnersmustfollow.



2‐3.Non‐Compete/Non‐Solicitation/Assignment/ConfidentialityAgreement



AllassociatesarerequiredtosignaNon‐Compete/Non‐Solicitation/Assignment/ConfidentialityAgreement

ontheirfirstdayofemployment,orsooner,priortocommencinganyworkwhichincludethefollowing

provisions‐

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page10of63



 TheAssociatewilldevotehis/herfullworkingtimetotheFirm,beingexcusedonlyduringstandardvacation

timesandperiodsoftemporaryabsence.



 DuringemploymentwiththeFirm,theAssociatewill not,directlyorindirectly,investorengageinany

businessthatiscompetitivewiththeFirm.

Further,theAssociatewillnotacceptemploymentorrender

servicestoacompetitorinanycapacity,includingthatofdirector,officer,agent,associate,orconsultant.

AnyexceptionstothisAgreementmustbewiththepriorwrittenconsentoftheFirm.



 ItisunderstoodthattheAssociateservestheFirm

inanexclusivecapacity.Therefore,theAssociateagrees

that,intheeventhis/heremploymentterminatesforanyreason,theAssociatewillnot,directlyor

indirectly,eitherforhimself/herselforthroughanykindofrelationshipwithanyotherperson,firm,or

corporation,callon,solicit,takeaway,or

causethelossoftheFirm’sclientsexistingduringtheAssociate’s

employmentwiththeFirm.



Thisprohibitionwillexistforaone‐yearperiodfollowingtheterminationofemployment.Itisexpressly

agreedandunderstoodthattheremedyatlawforbreachofcovenantisinadequateandthatinjunctive

relief

willbeavailabletopreventthebreachthereof.Itisfurtheragreedthatwhereitisproventhatan

Associatecalledon,solicited,tookaway,orcausedthelossofaFirmclientexistingduringtheAssociate’s

employment,theminimumvalueofeachprovenviolation(inadditiontoallotherremedies

availablein

equityandlaw)shallbe$2,500perclient.Itisfurtheragreedthatthisprohibitionshallnotadverselyaffect

theAssociate’slivelihood.



 AllinformationrelatedtothebusinessoftheFirm,including,butnotlimitedto,theidentityoftheFirm

clients,fees,procedures,manuals,guides,videos,

technology,marketingprograms,tradesecrets,

copyrights,futureplansandproductionofserviceswillbetreatedasconfidentialbytheAssociate.



Inaddition,allclientinformation,including,butnotlimitedto,financialdata,personalinformation,tax

returnsandrelateddata,associateinformation,businessmethods,customersandanyotherinformation

entrustedto

theFirmasapartoftheAccountant/Clientrelationshipwillbeconsideredconfidential.As

such,theAssociatewillnotdisclosesuchclientinformationinanymannertoanyoneotherthanauthorized

personneloftheFirmwithoutthewrittenconsentoftheclientandtheFirm.Itisagreedthatwhere

itis

proventhatanAssociateviolatedthispolicy,theminimumvalueofeachprovenviolation(inadditiontoall

otherremediesavailableinequityandlaw)shallbe$1,000perunauthorizeddisclosure.



 TheAssociatewilltakeactivemeasurestoensuretheconfidentialityofallclientandFirminformation.

Such

measuresinclude,butarenotlimitedto,properlysecuringdataandfilesandshreddingdisposed

documents.IntheeventofabreachorthreatenedbreachbytheAssociateoftheseprovisions,theFirm,in

additiontootherremedies,willbeentitledtoaninjunctionrestrainingtheAssociatefromdisclosing,in



wholeorinpart,anysuchinformationormarketingprograms,whichincludeadvertisingconcepts,orfrom

renderinganyservicestoanypersonorentitytowhomortowhichsuchinformationmayhavebeen

disclosedoristhreatenedtobedisclosed.Itisagreedthatwhereitisproventhat

anAssociateviolatedthis

policy,theminimumvalueofeachprovenviolation(inadditiontoallotherremediesavailableinequityand

law)shallbe$1,000perbreach.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page11of63



 Alldata,forms,manuals,records,workpapers,emails,otherelectroniccommunications,writtenmaterial,

andotherworkproductprepared,compiled,ormaintainedbytheAssociatewhileintheemployoftheFirm

arethesoleandexclusivepropertyoftheFirm.



 ThisAgreementdoesnotestablishanyrightto

employmentwiththeFirmandisinadditiontoother

agreementsthatmayhavebeensignedbytheAssociateandtheFirm.Exceptasspecifiedherein,this

AgreementdoesnotlimitanyrightsoftheAssociateortheFirmcontainedinanyothercontractsorlaws.



Violationofthispolicy

mayresultindiscipline,uptoandincludingtermination.



2‐4.DiscriminationIsProhibited



TheFirmisanequalopportunityemployerandmakesallemploymentdecisionswithoutregardtorace,religion,

color,sex(includingpregnancy,sexualorientationandgenderidentity),nationalorigin,disability,age,genetic

information,oranyotherstatusprotectedunderapplicablefederal,state,orlocallaws.Thispolicyappliestoall

terms

andconditionsofemployment,includingbutnotlimitedto,hiring,placement,promotion,termination,

layoff,recall,transfer,leavesofabsence,benefits,compensationandtraining.Weseektocomplywithall

applicablelawrelatedtodiscriminationandwillnottoleratetheinterferencewiththeabilityofanyoftheFirm’s

associatestoperform

theirjobduties.



TheFirmmakesdecisionsconcerningemploymentbasedonanindividual’squalificationsandabilitytoperform

thejobunderconsideration, thecomparativequalifi cationsandabilitiesofotherapplicantsorassociates,and

theindividual’spastperformancewithintheorganization.



Ifanassociatebelievesthatanemploymentdecisionhasbeen

madethatdoesnotconformwiththeFirm’s

commitmenttoequal opportunity,he/sheshouldpromptlybringthemattertoamemberofManagementor

theHumanResourcesrepresentative.Thecomplaintwillbepromptlyandimpartiallyinvestigated.Therewillbe

noretaliationagainstanyassociatewhofilesacomplaintin

goodfaith,eveniftheresultoftheinvestigation

producesinsufficientevidencetosupportthecomplaint.



AmericanswithDisabilitiesAct

ThefederalAmericanswithDisabilitiesAct(ADA)prohibitsdiscriminationagainstqualifiedindividualswith

disabilitiesinjobapplicationprocedures,hiring,firing,advancement,compensation,fringebenefits,jobtraining

andotherterms,conditionsandprivilegesofemployment.TheADAdoesnotaltertheFirm’srighttohirethe

best‐qualifiedapplicant,butitdoes

prohibitdiscriminationagains taqualifiedapplicantorassociatebecauseof

hisorherdisability,orbecauseofaperceiveddisability. TheADAalsomakesitunlawfultodiscriminateagainst

apersonbasedonthatperson’sassociationwithapersonwithadisability.AsamatterofFirmpolicy,theFirm

prohibitsdiscriminationofanykindagainstpeoplewithdisabilitiesorbasedonaperson’sassociationwitha

personwithadisability.



DisabledDefined

Anapplicantorassociateisconsidereddisabledifheorshe(1)hasaphysicalormentalimpairmentthat

substantiallylimitsoneormoremajorlifeactivities;(2)hasarecordorpasthistoryofsuchanimpairment;or(3)

isregardedorperceived(correctlyorincorrectly)ashavingsuchimpairment.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page12of63



Aqualifiedassociateorapplicantwithadisabilityisanindividualwhosatisfiestherequisiteskill,experience,

educationandotherjob‐relatedrequirementsofthepositionheldordesired,andwho,withorwithout

reasonableaccommodation,canperformtheessentialfunctionsofthatposition.



ReasonableAccommodation

Areasonableaccommodationisanychangetotheapplicationorhiringprocess,tothejob,tothewaythejobis

done,ortheworkenvironmentthatallowsapersonwithadisabilitywhoisqualifiedforthejobtoperformthe

essentialfunctionsofthatjobandenjoyequalemployment

opportunities.



Qualifiedapplicantsorassociateswhoaredisabledasdefinedabove,sincerelyholdreligiousbeliefsand

practicesand/orhaveanyotherreasonrequiredbyapplicablelawshouldcontact his/hermanager(if

applicable),amemberofManagementortheHumanResourcesrepresentativetorequestanaccommodationin



ordertoallowthemtoperformaparticularjob.



Onreceiptoftherequestwewillmeetwiththeassociatetodiscussaccommodation.Wemayaskfor

informationfromtheassociate’slicensedhealthcareprovider(s)regardingthenatureofthelimitationsortake

otherstepsnecessarytohelpusdetermineviable

optionsforreasonableaccommodation.Wewillthenwork

withtheassociatetodeterminewhethertherequestcanbereasonablyaccommodated,andifitcanbe

accommodated,wewillexplorealternativeswiththeassociateandattempttoimplementamutuallyagreeable

accommodation.



Reasonableaccommodationmaytakemanyformsanditwill

varyfromoneassociatetoanother.Pleasenote

thataccordingtotheADA,theFirmdoesnothavetoprovidetheexactaccommodationtheassociatedesires,

andifmorethanoneaccommodationworks,wemaychoosewhichonetoprovide.Furthermore,theFi rmdoes 

nothavetoprovideanaccommodationif

doingsowouldcauseunduehardshiptotheFirm.



Unduehardshipmeanssignificantdifficultyorexpenseandfocusesontheresourcesandcircumstancesofthe

particularemployerinrelationshiptothecostordifficultyofprovidingaspecificaccommodation.



TheFirmrecognizesthatreasonableaccommodationisfluidandrequirescontinuous

discussionand

modificationasnecessary.



TheFirmtreatsallmedicalinformationsubmittedaspartoftheaccommodationprocessinaconfidential

manner.



Allapplicantsandassociateswithquestions orconcernsaboutequalemploymentopportunitiesinthe

workplaceareencouragedtocommunicatewithhis/hermanager,amemberofManagement

ortheHuman

Resourcesrepresentative.



2‐5.WorkplaceHarassment



TheFirmiscommittedtoprovidingaworkenvironmentthatprovidesassociatesequality,respectanddignity.In

keepingwiththiscommitment,theFirmhasadoptedapolicyof“zerotolerance”withregardtoassociate

harassment.Harassmentisdefinedunderfederallawasunwelcomeconductthatisbasedonrace,religion,

color,sex(includingpregnancy,sexualorientationandgenderidentity),nationalorigin,disability,age,genetic

information,oranyotherstatusprotectedunderapplicablefederal,state,orlocallaws.

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page13of63



Pettyslights,annoyances,andisolatedincidents(unlessextremelyserious)willnotrisetothelevelofillegality.

Harassmentbecomesunlawfulwhere:(1)enduringtheoffensiveconductbecomesaconditionofcontinued

employment;or(2)theconductissevereorpervasiveenoughtocreateaworkenvironmentthatareasonable

person

wouldconsiderintimidating,hostile,orabusive.



Thispolicyappliestoalltermsandconditionsofemployment.Harassmentofanyotherperson,including,

withoutlimitation,fellowassociates,contractors,visitors,clients,orcustomers,whetheratworkoroutsideof

work,isgroundsforimmediatetermination.TheFirmwillmakeeveryreasonableeffort

toensurethatitsentire

communityisfamiliarwiththispolicyandthatallassociatesareawarethateverycomplaintreceivedwillbe

promptlyandimpartiallyinvestigatedandresolvedappropriately.TheFirmwillnottolerateretaliationagainst

anyonewhocomplainsofharassmentorwhoparticipatesinaninvestigation.



TheFirm

alsohasa“zerotolerance”policywithrespecttoclients,strategicpartners,andthird‐partyproviders.

Whileourlegalrecourseislimited,theFirmwillterminateanyrela tionship orengagementshouldclient,

strategicpartnerandthird‐partyprovideractionsandbehaviorsrisetothelevelofworkplaceharassment.In

rarecases,

wewillreferthemattertotheDistrictAttorney.



SexualHarassment

Sexualharassmentisprohibitedbyapplicablelawandappliesequallytoallassociatesregardlessofgenderor

genderidentity.Federallawdefinessexualharassmentasunwelcomesexualadvances,requestsforsexual

favorsandotherverbalorphysicalconductofasexualnaturewhentheconduct:(1)explicitlyorimplicitly

affectsa

termorconditionofanassociate’semployment;(2)isusedasthebasisforemploymentdecisions

affectingtheassociate;or(3)unreasonablyinterfereswithanassociate’sworkperformanceorcreatesan

intimidating,hostileoroffensiveworkingenvironment.



Suchconductmayincludebutisnotlimitedto:subtleorovertpressure

forsexualfavors;inappropriate

touching;lewd,sexuallyorientedcommentsorjokes;foulorobscenelanguage;postingofsuggestiveorsexually

explicitposters,calendars,photographs,graffiti,orcartoons;andrepeatedrequestsfordates.Firmpolicy

furtherprohibitsharassmentanddiscriminationbasedonsexstereotyping.Sexstereotypingoccurswhenone

personperceivesa

mantobeundulyeffeminateorawomantobeundulymasculineandharassesor

discriminatesagainstthatpersonbe causeheorshedoesnotfitthestereotypeofbeingmaleorfemale.



ReportingProcedures

TheFirmencouragesreportingofallperceivedincidentsofworkplaceandsexualharassment,regardlessofwho

theoffendermightbe.Everyassociateisencouragedtoraiseanyquestionsorconcernswithhis/hermanager,

amemberofManagementortheHumanResourcesrepresentative.



InvestigationProcedures

Everyreportofperceivedharassmentwillbefullyandimpartially investigatedwithinareasonableamountof

timebasedonthecomplexityofthecomplaint.Corrective actionwillbetakenwhereappropriate.All

complaintswillbekeptconfidentialtothefullestextentpossible,butconfidentialitycannotbeguaranteed.All

associatesmustcooperate

withallinvestigationsconductedpursuanttothispolicy.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page14of63



RetaliationProhibited

Inaddition,theFirmwillnotallowanyformofretaliationagainstindividualswhoreportworkplaceharassment,

orothersimilaractions,toManagementorwhocooperateintheinvestigationsofsuchreportsinaccordance

withthispolicy.Iftheassociatehasbeensubjectedtoanysuchretaliation,theassociateshouldreport

itinthe

samemannerinwhichtheassociatewouldreportaclaimofperceivedharassmentunderthispolicy.



Violationofthispolicyincluding anyimproperretaliatoryconductwillresultindisciplinaryaction,uptoand

includingtermination.Theassociatemustexercisesoundjudgmenttoavoidbaselessallegations.Anassociate

whointentionallysubmitsafalsereportofworkplaceharassmentwillbesubjecttodiscipl i neuptoand

includingtermination.



2‐6.Anti‐Bullying

WCGtreatsallassociateswithdignityandrespectandexpectsassociatestotreatothersintheworkplacewith

dignity,respect,andprofessionalismatalltimes.Inadditiontoitsanti‐workplaceharassmentpolicy,theFirm

prohibitsabusiveconductorbullyingbehaviorintheworkplace. 



TheFirmbelievesallassociatesshouldbe

abletoworkinanenvironmentfreeofbullyingbehavior.Bullyingisa

formofworkplaceharassmentandisprotectedunderFederallaw.ThestateofColoradocurrentlydoesnot

defineworkplacebullying.



Bullyingcanbemoresubtleandwhencollectivelyviewedoveraperiodoftimemightriseto

thelevelof

workplaceharassment.Examplesofbullyinginclude‐



 Spreadingmaliciousrumors,gossip,orinnuendo.



 Excludingorisolatingsomeonesocially.



 Intimidatingaperson.



 Underminingordeliberatelyimpedingaperson'swork.



 Removingareasofresponsibilitieswithoutcause.



 Constantlychangingworkguidelines.



 Establishingimpossible

deadlinesthatwillsetuptheindivi dualtofail.



 Withholdingnecessaryinformationorpurposefullygivingthewronginformation.



 Intrudingonaperson'sprivacybypestering,spying orstalking.



 Assigningunreasonabledutiesorworkloadwhichareunfavorabletooneperson(inawaythatcreates

unnecessarypressure).





Underwork‐creatingafeelingofuselessness.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page15of63



 Criticizingapersonpersistentlyorconstantly.



 Belittlingaperson'sopinions.



 Unwarranted(orundeserved)punishment.



 Blockingapplicationsfortraining,leaveorpromotion.



 Tamperingwithaperson'spersonalbelongingsorworkequipment.



Reporting,investigationandretaliationproceduresarethesameforworkplaceharassment.Theassociatemust

exercisesoundjudgmenttoavoidbaselessallegations.Anassociatewhointentionallysubmitsafalsereportof

bullyingwillbesubjecttodisciplineuptoandincludingtermination.



Similartoworkplaceharassment,theFirmwillalsonottoleratebullyingfromclients,strategicpartnersand

third‐partyproviders.



2‐7.WhistleblowerPolicy



AwhistleblowerasdefinedbythispolicyisanassociateoftheFirmwhoreportsanactivitythathe/sheingood

faithconsiderstobeillegalordishonesttooneormoreofthepartiesspecifiedinthisPolicy.Thewhistleblower

isnotresponsibleforinvestigatingtheactivity

orfordeterminingfaultorcorrectivemeasures;appropriateFirm

managers,membersofManagementandtheHumanResourcesrepresentativearechargedwiththese

responsibilities.



Examplesofillegalordishonestactivitiesareviolationsoffederal,stateorlocallaws;billingforservicesnot

performedorforgoodsnotdelivered;andotherfraudulentfinancial

reporting.



Ifanassociatehasknowledgeoforaconcernofillegal,dishonestorfraudulent activity,theassociateisto

contacthis/hermanager,amemberofManagementortheHumanResourcesrepresentative.Theassociate

mustexercisesoundjudgmenttoavoidbaselessallegations.Anassociatewhointentionallyfilesa

falsereportof

wrongdoingwillbesubjecttodisciplineuptoandincludingtermination.



Whistleblowerprotectionsareprovidedintwoimportantareas:Confidentialityandagainstretaliation.Insofar

aspossible,theconfidentialityofthewhistleblowerwillbemaintained.However,identitymighthavetobe

disclosedtoconductathoroughinvestigation,tocomply

withthelawandtoprovideaccusedindividualstheir

legalrightsofdefense.TheFirmwillnotretaliateagainstawhistleblower.Thisincludes,butisnotlimitedto,

protectionfromretaliationintheformofanadverseemploymentactionsuchastermination,compensation

decreases,orpoorworkassignmentsandthreats

ofphysicalharm.



Anywhistleblowerwhobelieveshe/sheisbeingretaliatedagainstmustcontacthis/hermanager,amember

ofManagementortheHumanResourcesrepresentative.Therightofawhistleblowerforprotectionagainst

retaliationdoesnotincludeimmunityforanypersonalwrongdoingthatisallegedandinvestigated.



DefendTradeSecretsAct(DTSA)Compliance:"ImmunityfromLiability forConfidential DisclosureofaTrade 

SecrettotheGovernmentorinaCourtFiling:

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page16of63



(1) Immunity—Anindividualshallnotbeheldcriminallyorcivillyliableunderanyfederalorstatetradesecret

lawforthedisclosureofatradesecretthat—



(A)ismade—(i)inconfidence toafederal,stateorlocalgovernmentofficial,eitherdirectlyorindirectly,or

toanattorney;and(ii)

solelyforthepurposeofreportingorinvestigatingasuspectedviolationoflaw;or



(B)ismadeinacomplaintorotherdocumentfiledinalawsuitorotherproceeding,ifsuchfiling is made

underseal.



(2) UseofTradeSecretInformationinAnti‐RetaliationLa wsuit—Anindividualwho

filesalawsuitforretaliation

byanemployerforreportingasuspectedviolationoflawmaydisclosethetradesecrettotheattorneyof

theindividualandusethetradesecretinformationinthecourtproceeding,iftheindividual—



(A)filesanydocumentcontainingthetradesecretunderseal;and



(B)doesnotdisclosethetradesecret,exceptpursuanttocourtorder."



Anassociateisnotentitledtotheprotectionsunderthispolicyunlesshe/shereasonablybelievesthatthe

informationreportedis,orisabouttobecome,amatterofpublicconcern;andreportstheinformationingood

faith.



Allreportsofillegalanddishonestactivitieswillbepromptlysubmittedtomembers ofManagement,andthe

HumanResourcesrepresentativewhoisresponsibleforinvestigatingandcoordinatingcorrectiveaction.

Associateswithanyquestionsregardingthispolicyshouldcontacthis/herman a ger,amemberofManagement

ortheHuman

Resourcesrepresentative.



2‐8.PersonalRelationships



WCGstrivestoprovideaworkenvironmentthatiscollegial,respectfulandproductive.Thispolicyestablishes

rulesfortheconductofpersonalrelationshipsbetweenassociates,includingsupervisorypersonnel,inan

attempttopreventconflictsandmaintainaproductiveandfriendlyworkenvironment.



A“personalrelationship”isdefinedasarelationship

betweenindividualswhohaveorhavehadacontinuing

relationshipofaromanticorintimatenature.



Anassociatewhoisinvolvedinapersonalrelationshipwithanotherassociatemaynotoccupyapositioninthe

samedepartmentas,workdirectlyfor,orsupervisetheassociatewithwhomheorshe

isinvolved.



WCGreservestherighttotakepromptactionifanactualorpotentialconflictofinterestarisesconcerning

individualswhoengageinapersonalrelationshipthatmayaffectthetermsandconditionsofemployment.

Supervisorsandmanagersareprohibitedfromdatingsubordinatesandmaybedisciplinedforsuchactions,

up

toandincludingtermination.



Whenaconflictorthepotentialforconflictarisesbecauseofapersonalrelationshipbetweenassociates,evenif

thereisnolineofauthorityorreportinginvolved,theassociatesmaybeseparatedbyreassignment,or

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page17of63



terminatedfromemployment.Ifsuchapersonalrelationshipbetweenassociatesdevelops,itisthe

responsibilityandobligationoftheassociatesinvolvedtodisclosetheexistenceoftherelationshipdirectlytoa

memberofManagementortheHumanResourcesrepresentative.



Whenaconflictorapotentialforconflic taffectingtermsor

conditionsofemploymentarisesbecauseofthe

relationship,theindividualsconcernedwillbegiventheopportunitytodecidewhoistobetransferredto

anotherposition,orterminated,ifnopositionisavailable.Ifnodecisionismadewithin30calendardaysofthe

offertoresolvethesituation,WCGwill

determinewhoistobetransferredor,ifnecessary,terminatedfrom

employment.



2‐9.Complaint/DisputeResolution



WCGbelievesinanopenlineofcommunicationbetweenassociatesandManagement.Anassociatewhohasa

work‐relatedproblem,concernorquestionisstronglyencouragedtocommunicatedirectlywithhis/her

manager,amemberofManagementortheHumanResourcesrepresentative.



Thereshouldbenofearofretaliation

atanystageofthisprocess.Theassociate’smanagershouldtrytoresolve

theissuethroughathoroughdiscussionoftheproblemwiththeassociate.



Ifthereisnosolutionatthatlevelortheassociate’smanagerispartytothecomplaintordispute,theassociate

shouldprepareandsubmit

theEmployeeGrievanceform(availableontheEmployeePortalwebpag e).

EmployeeGrievanceFormsaresenttoallPartners.



TheHumanResourcesrepresentativewillsharethecomplaintwithManagementandthenimpartially

investigatetheproblem,discussthematterwithanyinvolvedassociatesormembersofManagement,and

prepareaseparatereportwithin

ten(10)businessdaysaftertheEmployeeGrievance Formwasreceived.



Allpartiesshouldmakeeveryefforttoresolvetheproblemattheearlieststageandtodealingoodfaith

throughouttheprocess.Third‐partymediationmightbeutilized.Norecordoftheproceedingwillbeplacedin

the

associate'spersonnelfileunlesstheassociateasksthatsucharecordbekept.



Thisprocessisintendedtoprovideaforumwherecomplaintscanberesolvedfrankly,consistently,andinan

atmosphereofopencommunication.Assuch,thispolicyisintendedtosupplement,notreplace,anyotherFirm

policiesthat

mightpertaintothecomplaintordispute.



2‐10.EmploymentClassifications



Thefollowingtermswillbeusedtodescribeemploymentclassificationsandstatus:



ExemptAssociates

ExemptassociatesarenotsubjecttotheovertimepayprovisionsofthefederalFairLaborStandardsAct(FLSA).

AnexemptassociateisonewhosespecificjobdutiesandsalarymeetalloftherequirementsoftheU.S.

DepartmentofLabor’sregulations.Ingeneral,anexemptassociateisonewhoispaid

onasalarybasisthatis

notlessthanthecurrentsafeharborsalaryrate($45,000annuallyfor2022)whoholdsanadministrative,

professional,ormanagementposition.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page18of63



Non‐ExemptAssociates

Salariedassociateswhoarenotadministrative,professional,ormanagerialassociates(asdefinedbytheU.S.

DepartmentofLabor)andmanyhourlyassociatesaregenerallynotexemptfromtheFLSA’sovertime

provisions.Assuch,theseassociatesarepaidovertimeinaccordancewithapplicablelaw.



Full‐TimeAssociate

Full‐timeassociatesareth ose who areregularlyscheduledtoworkatleast32hoursperweekthatarenothired

onatemporaryorseasonalbasis.Someemployeebenefitsmayqualifyunderadifferentamountofworkhours

perweek.



Part‐TimeAssociate

Part‐timeassociatesarethosewhoareregularlyscheduledtowor kfewerthan32hoursperweekthatarenot

hiredonatemporaryorseasonalbasis.Someemployeebenefitsmayqualifyunderadifferentamountofwork

hoursperweek.



Temporary/SeasonalAssociate

Associates,includinginterns,hiredforaninterimperiod,usuallytofillinforvacations,leavesofabsenceor

projectsofalimiteddurationsuchastaxreturnpreparersandtaxadministrativeassistantsareconsidered

temporaryassociates.Temporary/seasonalassociatesarenoteligibleforFirmpaidbenefits,exceptasrequired

byapplicablelaw.



2‐11.PersonnelRecords



ItisimportantthattheFirmmaintainaccuratepersonnelrecordsatalltimes.Associatesareresponsiblefor

notifyinghis/hermanager,amemberofManagementortheHumanResourcesrepresentativeofanychangein

name,homeaddress,telephonenumber,maritalstatus,numberofdependents,immigrationstatus,orany

other

pertinentinformation.BypromptlynotifyingtheFirmofsuchchanges,associateswillavoidcompromising

benefiteligibility,theretur nofW‐2forms,orsimilarinconvenience.



2‐12.OtherBenefits



TheFirmoffersadditionalbenefitsforfull‐timeassociatessuchas‐



 GroupHealthInsurance(theFirmpaysforassociate‐portiononly)



 401kPlan



 Short‐TermDisability



AssociatesareencouragedtoreviewthesebenefitsandPlandocumentswhichareavailableontheWCG

EmployeePersonnelPortal.The

Firmatitssolediscretionmayaddorremovebenefitsasnecessaryandwill

notifyallassociatesofchangesandadditions.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page19of63



Full‐TimeAssociate

Full‐timeassociatesdoqualifyforFirmpaidbenefits.ThisincludesunlimitedPTOafterthe90‐daywaiting

period.



Part‐TimeAssociate

Part‐timeassociatesarenoteligibleforaccruedPTObutdoqualifyforsickpayaccrual.Sickpayaccruesatarate

of0.0333/hourworked.Sickpaywillmaxoutfortheyearat48hours.Thisamountwillcarryoverifunusedin

theyearbutwillnotbepaidout.

Part‐timeassociatesdonotqualifyforFirmpaidbenefits.



Temporary/SeasonalAssociate

Temporary/seasonalassociatesarenoteligibleforaccruedPTObuttheydoqualifyforsickpayaccrual.Sickpay

accruesatarateof0.0333/hourworked.Sickpaywillmaxoutfortheyearat48hours.Thisamountwill

carryoverifunusedintheyearbutwillnotbepaid out.

Temporary/seasonalassociatesarenoteligibleforFirm

paidbenefits,exceptasrequiredbyapplicablelaw.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page20of63



Section3–OperationalPolicies



3‐1.OrientationandTraining



TohelpassociatesbecomefamiliarwiththeFirmandunderstandourpoliciesandprocedures,theFirmwill 

provideorientationthroughmanuals,videos,quizzes,homestudymaterials,groupsessionsanddirect

education.Someofthecontentofthesessionwilldependinlargepartonthenatureoftheposition’s

responsibilities,

whileotherpartswillbeapplicabletoallassociates.Inaddition,theFirmmayperiodicallyoffer

additionaltrainingoreducationalprograms.Someprogramsmightbevoluntary,whileotherswillberequired.



Forcertaintrainingeventssuchasnew‐hiretraining,taxreturnpreparationtrainingandbusinessconsulting

training,additionalcompensation

isavailable.PleaserefertoSection6foradditionalinformation.



3‐2.2,000AnnualHourRequirement



TheworkweekvariesthroughouttheyearandisdesignedtoutilizeFirmresourcesduringtimesofhigher

workload,andtooffermoretimeawayfromtheofficeduringtimesoflowerworkloads.Thefollowingtableon

thenextpagedetailsthegeneralhoursperweekforatypicalyearfor

exemptassociateswhoareconsidered

partoftheTaxSupportandTaxteams.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page21of63



Week1



40



Week27



32



Week2



40



Week28



32



Week3



40



Week29



32



Week4



40



Week30



32



Week5



40



Week31



32



Week6



50



Week32



40



August15

Week7



50



Week33



40



Week8



50



Week34



40



Week9



55



Week35



40



Week10



55



Week36



45



Week11



55



Week37



45



Week12



55



Week38



45



Week13



55



Week39



50



Week14



55



Week40



50



Week15



55



April15



Week41



50



October15

Week16



32



Week42



32



Week17



32



Week43



32



Week18



32



Week44



32



Week19



32



Week45



32



Week20 32 Week46 32

Week21 32 Week47 32 Thanksgiving

Week22



32



Week48



40



Week23



32



Week49



40



Week24



32



Week50



40



Week25



32



Week51



40



Week26



32



Week52



40



Allsalariedpositionsmustperformwork‐relatedactivities,dutiesandtasksfor2,000hoursannually/12‐month

trailingperiodofFirm‐relatedactivitiesregardlessofjobtitle,position,responsibilitiesorduties.Thefollowing

counttowardsthe2,000annualhourrequirement‐



 Holidays(aslistedinSection4).



 Bereavement

leave.



 Jurydutyleave.



 Votingleave.



 Firminitiatedofficeclosures.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page22of63



Forexample,Thanksgivingwouldcontribute8hourstowardsthe2,000annualhourrequirement.Additionally,

allWCGofficestraditionallyclosedontheFridayafterThanksgiving;thisalsocontributes8hourstothe2,000

annualhourrequirement.



Thefollowingdoesnotcounttowardsthe2,000annualhourrequirement‐



 Paidtimeoff

(PTO).



 Associate‐requestedleavessuchpersonalleave,maternity/paternityleaveandmilitaryleave.



 Voluntarycommunityoutreacha ctivities.



 Continuingeducation,homestudyandprofessionaldevelopment.



 Work‐relatedactivitieswhileawayfromtheofficeunlessonanapprovedRWAortraveling.



TheFirmatitsdiscretionmay

changeormodifytheabove‐mentionedannualworkhourrequirementswithor

withoutpriornotice.TheFirmatitsdiscretionmaywaiveoradjustthe2,000annualhour requirementfor

certainassociatesdependingonhis/heruniquecircumstancesorreasonableaccommodations.Associatesare

remindedthatthesupportandjustifications

forwaiversoradjustmentsareconfidential.



OtherteamssuchasAccountingServicesandOperationsdonotgenerallyfollowtheprevioustablebutmake

similarcompensatingadjustmentsforadditionalhours performingwork‐relatedactivities,dutiesandtasks.



3‐3.CoreHo urs, FlexTime



TheFirmrecognizesthatmanyassociatesneedflexibilityinworkschedulesinordertomeetchildcareandother

needs.“CoreHours”are8:30AMto4:30PMandallassociatesshouldgenerallybeatworkduringthosehours

giventhepublic’sdemands.



However,WCGrecognizesthateachpersonisdifferent

withvaryingcircadianrhythmsanddomestic

obligations.Assuch,theFirmisreceptivetoschedule s thatdonotconformtotheCoreHours.Shouldassociates

desireworkhoursoutsidethepredefinedCoreHours,mostreasonablerequestswillbeapprovedprovidedthe

scheduledhoursareconsistentfromweektoweek.Consistency allows

otherassociatestorelyoneachother.



ThetermCoreHoursisusedrepeatedlythroughouttheHandbook,andreferstoeitherthepredefinedtime

periodoramodifiedtimeperiodperanassociate’srequestandapprovalthroughtheHumanResources

Representative.



3‐4.RemoteWorkArrangement(RWA)



WCGconsidersremoteworkingtobeaviablealternativeworkarrangementinsomecaseswherethe

individualandjobcharacteristicsarebestsuitedtosuchanarrangement.RWAallowsassociatestoworkat

home,whiletraveling,orinasatellitelocationforallorpartoftheirregularworkweekand

isavoluntarywork

alternative.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page23of63



RWAisnotanentitlement,aFirm‐widebenefitorareplacementforadependentcareplan.However,itdoes

changethetermsandconditionsofemploymentwiththeFirm.



TheFirmbelievesthatremoteworkarrangementsgenerallyimproveproductivityandefficiency,butalso

detractsfromteambuildingandoverall

morale.Moreover,eachassociateisdifferentanddesigningacustom

workenvironmentisaneasyyeteffectivewaytomaintainahighlevelofengagement.



RWAisnotavailabletoallassociatesduetojobcharacteristicsandtheassociate’scapabilities.RWAcanvary

from1dayperweekto5

daysperweek(100%remote).Iftheassociateisconsideredinatrainingevent(see

Section5foralistoftraining),RWAislimitedto1dayperweek.Forexample,iftheassociateiscurrently

enrolledinbusinessentitytaxreturntraining(a6‐weekcurriculum),RWAis

limitedtoonedayperweek.



Thereisatwo‐stepprocessforRWA(eligibilityandagreement).



GeneralEligibility

TobeeligibleforRWA,allassociatesmustbe‐



 ConsideredingoodstandingwiththeFirm,



 NotcurrentlyenrolledinaPerformanceImprovementPlan,and



 EmployedbytheFirmforatleast30days(acalendarmonth).



TechnologyEligibility

TobeeligibleforRWA,allassociatesmusthavethefollowingequipmentandresources‐



 Reliableinternetaccesswith100MBdownload/10MBuploadspeeds,



 AdedicatedWindows‐basedcomputerthatisexclusivelyused bytheFirmassociateonly,withtwoscreens

(aWCGissuedlaptopwithanexternal

monitorisconsideredhavingtwoscreens),



 Ahands‐freeheadset,



 Acellphone,eitherpersonalorcompanyissued,



 Anti‐virusprotectionsoftwareinstalledandoperatingontheassociate’sremotecomputer,whichissupplied

andmaintainedbytheassociate,and



 InstalledRingCentralapplicationontheassociate’s

personalcellphone.Installationanduseofthe

RingCentralapplicationonanassociate’scellphoneshallnotwarrantorimplyacellphonereimbursement

arrangementwiththeFirm.



ForthoseassociatesrequestingmorethanoneRWAdayperworkweek,aphonewiththeRingCentralappmust

beoperationalandused.The

Firmwillsupplythephone,unlesstheassociateoptstousetheirown,includinga

wirelessheadset.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page24of63



Althoughnotrequired,theFirmprefersthefollowing‐



 Awiredconnectionfromthecomputertotheassociate’sinternetrouter,and



 Windows10operatingsystem.



EquipmentsuppliedbytheFirmwillbemaintainedbyWCG.Equipmen tsuppliedbytheassociate,ifdeemed

appropriatebytheFirm,willbemaintained

bytheassociate.TheFirmacceptsnoresponsibilityfordamageor

repairstoassociate‐ownedequipment.Theremoteassociatewillsubmitaninventoryofallofficepropertyand

agreestotakeappropriateactiontoprotecttheitemsfromdamageortheft.



TheFirmofferstosellequipmenttoassociatesat

costandwilluseapayrolldeductionforupto10payperiods

withaminimumof$75deductedperpayrollperiod.SincetheFirmisnotrequiringRWAasaconditionof

employment,theFirmisnotresponsibleforanyincreaseinutilitiescosts,furniturepurchasesandsimilar

expenses,or

thecostsofimprovementsorothermodificationstotheassociate’sresidenceorrequestedplace

toconductremotework.TheassociateagreestoandacceptstheseconditionswithrespecttoRWA.



TheFirm’sworkers’compensationpolicyextendstoallremo te worklocationswhentheassociateisperforming

work‐relatedactivities,duties

andtasks.



RemoteWorkAuthorizationAgreement

Onceeligible,thefollowingprocesswillbefollowed‐



1‐ AssociateswillrequestRWAusingadigitalformavailableontheEmployeePortalwebpage.



2‐ Theassociateandhis/hermanagerwillreviewtheRWAformandarriveataninformalunderstanding.



3‐ Theassociate’smanagerwillpresentthe

RWAanddiscussionnotestotheFir m’sManagingPartner.



4‐ TheRWAiseitherdenied,approvedorapprovedwithmodification. 



5‐ Ifapproved,anRWAAgreementisdraftedandpresentedtotheassociate.



TheRWAAgreementwillcontainconditions,detailnormaljobdutiesthattheassociateisnot

responsibleto

performwhileworkingremotelyandlistthevalidRWAworkdays.AsmentionedwithregardstoCoreHours,

consistencyallowsotherassociatestorelyoneachother.Inaddition,theassociatewillcertifythat‐



1. TherequestforRWAwasinitiatedbytheassociateandnotarequirementofemployment

withWCG.



2. ThecomputerusedtoaccessWCGapplicationsanddatawillnotbeusedbyanyotherpersonexceptthe

associateandthoseauthorizedbyWCG.



3. Anti‐virussoftwarewillbemaintainedandactiveonthecomputerusedtoaccessWCGapplicationsand

data.



4. Atleast

twoscreenswillbeusedwhenperformingwork‐relatedactivities,dutiesandtasksforWCG.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page25of63



5. AdequateinternetconnectivitywillbeavailablewhenperformingjobdutiesforWCG.



6. OnlytheRingCentral desktopphoneortheRingCentralcellphoneapplicationwillbeusedtomakeor

receivephonecallstoandfromclients.



7. Adedicatedspaceshallbeusedincludingonethatprovides for

privacywhenspeakingwithorperforming

videoconferencingwithclientsandotherWCGassociates.



8. ClientconfidentialityandthesafetyofWCGdatawillbemaintainedattheremoteworklocation.



9. ShouldabreachofclientconfidentialityorWCGdatasafetyoccur,theassociate willnotifyhisorher

manager

immediately.



10. Clientsorprospectiveclientswillnotentertheremoteworklocationwithoutpriorseparateapprovalfrom

WCG.



11. Adependentcareplanincludingabackupplanwhichtogetherprovidesadistraction‐freeworkenvironment

willbemaintainedexceptforemergencysituations(schoolclosures,sickdependents,etc.).



12. Productivity

andqualityofworkproductwillremainatleastatcurrentlevels.



UnscheduledRemoteWorkArrangement(UnscheduledRWA)

TheFirmrecognizesthatfromtimetotimeassociateswillworkremotelywithoutauthorization.These

situationsareusuallycausedbyinclementweather,havingsymptomsofanillness,adependentcareemergency

(e.g.,schoolisclosed),adomesticsituation(e.g.,acontractorisperformingworkattheassociate’sresidence)or

someother

unscheduledevent.



Undertheseunusualandperiodicsituations,thefollowingprocedureswillbefollowedinadditiontotheimplied

RWAAgreementcertifications(seeabove)‐



1. AllassociatesmustnotifytheFirmbyemailingthemembersofManagementusing[email protected]by

8:30AM,andprovidehisorherextensionand/

orcellphonenumber.



2. AllassociatesmustmakeanoteofanyFirmfilesorworkproductthattheassociatepossessremotelyby

leavingalistofworkproductonhisorherdesk.GiventheFirm’spaperlessenvironmentthisshouldberare.



3. TheFirmwillassumethat

theUnscheduledRWAwill beforasingleday.ShouldanotherUnscheduledRWA

benecessary,theassociatemustfollowthisprocedureagain.



4. Workingremotelyisoftenusedduringinclementweather,errandsorappointmentswhichpreventthe

associatefromattendingwork;assuch,iftherewillbetimesduringCore

Hourswhenanassociateis

unavailableduringanunscheduledRWAday,heorshemustdetailtheunavailableperiodstime.



5. Thecomputerbeingusedforworkingremotelycannotbeshared orbeusedbyanyotherpersonbesides

theFirmassociate,orapersonapprovedbytheFirm.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page26of63



6. AllassociatesmaynotusetheirpersonalcellphonesforcommunicationsonbehalfoftheFirmunlessa)the

associateiscallingtheofficeoranassociatedirectly,orb)isusingtheRingCentralapplication.Aclientor

prospectiveclientshouldneverbeabletocallanassociatedirectly

onhisorhercellphone.Installationand

useoftheRingCentralapplicationonanassociate’scellphoneshallnotwarrantorimplyareimbursement

arrangementwiththeFirm.



TheFirmmayoverrideorcancelRWAapprovalsandagreementsatitssolediscretion.Anassociatefound

abusingtheRWApolicyor

otherwisenotadvancingtheFirm’sbestinterestswhenworkingremotelymayface

disciplinaryactionuptoandincludingtermination.



CertainFirmEvents

CertainFirmeventssuchasAll‐HandsMeetingsandcertaintrainingeventsmightbeheldonanapproved

remoteworkdayforaspecificassociate.Whileoccasionalaccommodationsaremade,theassociateisgenerally

requiredtoswitchremoteworkdayssothattheycanphysicallyattendtheFirmevent.TheFirm

‐widecalendar

ismaintainedatleast12monthsinadvanceandisavailableontheEmployeePortalwebpage.



3‐5.Overtime



Becauseofthenatureoftheaccountingindustry,certainpositionsmightperiodicallyrequireovertimework.If

theFirmrequiresanassociatetoworkovertime,wewillgiveasmuchadvancenoticeaspossible.



Non‐exemptassociateswillbepaidinaccordancewithfederalandstatelaws.Thestandardworkweekfor

non‐

exemptassociatesshouldnotexceed40hoursperweekor12hoursperday.ShouldtheFirmfinditnecessary

toemployanon‐exemptassociateinexcessofthesestandards,overtimehoursshallbecompensatedatthe

rateofoneandone‐halftimestheregularrateofpay.

Allovertimeworkbynon‐exemptassociatesmustbe

authorizedinadvanceinwritingoremailbytheirmanager.



Ifanon‐exemptassociateiseverrequiredtoworkovertimewithoutpriorauthorization,he/shemustadvisehis

/hermanagerinwritingwithinone(1)dayofsuch

occurrence,informingtheFirmofthereason(s),whichwill 

thenbeaddressedbytheFirm.Althoughanassociatewillbeproperlycompensatedforhis/hertimeworked,

thefailuretonotifytheFirminwritingofunauthorizedovertimeworkedisaviolationoftheFirm’spolicyand

maysubjectnon

‐exemptassociatestodiscipline,uptoandincludingtermination.



Onlythehoursactuallyworkedwillbeusedtocalculate overtimepay.Paidleave,suchasPTO,doesnotapply

towardworktime.



3‐6.Breaks



Non‐exemptassociatesareprovideda10‐minutebreakforeachfourhoursormajorfractionworked(if

practical)inthemiddleofthework peri od.Thistimeiscountedandpaidastimeworked. Non‐exempt

associatesscheduledtoworkafive‐hourperiodareentitledtoa30‐

minuteunpaidmealperiod.Generally,the

Firmdoesnotauthorizenon‐exemptassociatestobeon‐duty,beinterrupted,miss,forgo,orwork‐throughmeal

orrestbreaks.



Ifanon‐exemptassociateiseverrequiredtobeon‐duty,beinterrupted,miss,forgo,orwork‐throughamealor

rest

break,heorshemustadvisehis/hermanagerinwritingwithinone(1)dayofsuchoccurrence,informing

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page27of63



theFirmofthereason(s),whichwillthenbeaddressedbytheFirm.Althoughanon‐exemptassociatewillbe

properlycompensatedforhis/hertimeworked,thefailuretonotifytheFirminwritingoftheon‐duty,be

interrupted,miss,forgo,orwork‐throughmealorrest

breaksisaviolationoftheFirm’spolicyandmaysubject

non‐exemptassociatestodiscipline,uptotermination. 



3‐7.TimeKeeping



Allassociatesarerequiredtokeepanaccurateandcompleterecordoftheirattendanceandhoursworked.Time

sheetsandassociatedrecordsareofficialbusinessrecordsandmaynotbealteredwithouttheFirm’sapproval

andmaynotbefalsifiedinanyway.



Allassociatesarerequiredtorecordtime

usingtheTSheetswebapplicationwhentheybeginawork

assignment,whentheyendaworkassignment,andthedurationandtimeofmealandrestbreak(s)taken.The

workassignmentmightbeclient‐specificdependingonthetask,butgenerallytheworkassignmentisbroadly

definedsuchas“tax

returnpreparation.”



Timesheetsandassociatedrecordsmustbecompletedaccuratelyanddaily.Thisincludes:thedateofthework

week"From"and"To";thenon‐exemptassociate'sname;mealbreak(s)andrestbreak(s)taken(includingstart

andstoptime).Theactualdatesandtimesthenon‐exemptassociateworked

mustbeaccuratelyreflected

withintheTSheetswebapplication.



Attheendofeachweeknon‐exemptassociatesarerequiredtoverifytheentrie s intheTSheetswebapplication

andnotifytheirmanagersofanydiscrepancies.



3‐8.PayrollDeductions/SafeHarbor



Variouspayrolldeductionsaremadeeachpaydaytocomplywithfederalandstatelawspertainingtotaxesand

insurance.Forexample,deductionswillbemadefor:FederalandStateIncomeTaxWithholding,SocialSecurity,

Medicare,andotheritemsdesignated byyouorrequiredbylaw(includingavalidcourtorder).

Associatescan

adjusttheirfederalandstateincometaxwithholdingbycompletingtheproperfederalorstateformand

submittingittotheFirm.Atthestartofeachcalendaryear,associateswillbesuppliedwiththeirWageandTax

Statement(W‐2)formfortheprioryear.Thisstatementsummarizes

yourincomeanddeductionsfortheyear.



TheFirmdoesnotmakeimproperdeductionsfromthesalariesofexemptassociatesandcomplieswiththe

salarybasisrequirementsoftheFairLaborStandardsAct(FLSA).Associatesclassifiedasexemptfromthe

overtimepayrequirementsoftheFLSAwillbenotifiedof

thisclassificationatthetimeofhireorchangein

position.



TheFLSAlimitsthetypesofdeductionsthatmaybemadefromthepayofanexemptassociate.Deductionsthat

arepermittedinclude:



 Deductionsthatarerequiredbylaw,e.g.,incometaxes;



 Deductionsforassociatebenefitswhen

authorizedbytheassociate;



 Absencefromworkforoneormorefulldaysforpersonalreasonsotherthansicknessordisability;

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page28of63



 Absencefromworkforoneormorefulldaysduetosicknessordisabilityifthedeductionismadein

accordancewithabonafideplan,policyorpracticeofprovidingcompensationforsalarylostduetoillness;



 Offsetforamountsreceivedaswitnessorjuryfees,or

formilitarypay;or



 Unpaiddisciplinarysuspensionsofoneormorefulldaysimposedingoodfaithforworkplaceconductrule

infractions.



DuringtheweekanexemptassociatebeginsworkfortheFirmorduringthelastweekofemployment,the

associatewillonlybepaidforactualhours

worked.Inaddition,anassociatemaybepaidonlyforhoursworked

duringaperiodwhentheassociateisusingunpaidleaveundertheFamilyandMedicalLeaveAct(“FMLA”),if

theFirmisrequiredtocomplywith theFMLA.



ItistheFirm’spolicyandpracticetoaccuratelycompensateassociates

andtodosoincompliancewithall

applicablestateandfederallaws.Toensurethatanassociateispaidproperlyforalltimeworkedandthatno

improperdeductionsaremade,theassociatemustrecordcorrectlyallworktimeandreviewhisorher

paycheckspromptlytoidentifyand

toreportallerrors.Theassociatealsomustnotengageinoff‐the‐clockor

unrecordedwork.



TheFirmmakeseveryefforttoensureassociatesarepaidcorrectly.However,occasionalinadvertentmistak es

mighthappen.WhenmistakesdohappenandarecalledtotheFirm’sattention,theFirmpromptlywillmake

any

correctionthatisnecessary.Pleasereviewpaystubswhentheyarereceivedtomakesuretheyarecorrect.

Ifanassociatebelievesamistakehasoccurredorifheorshehasanyquestions,pleasereportasdescribed

below.



Ifanassociateiseligibleforovertimepay,theassociatemust

maintainarecordofthetotalhoursworkedeach

day,aswellasanybreakstaken,inamannerspecifiedbytheFirm.Whentheassociatereceivesapaycheck,he

orsheshouldverifyimmediatelythatpaymentwascorrectforallregularandovertimehoursworkedeach

workweek.



Exemptassociates

willreceiveasalarywhichisintendedtocompensate forallhoursworked,whichis

establishedatthetimeofhire,subjecttoreviewandmodificationfromtimetotime,suchasduringsalary

reviewtimes.Thesalarywillbeapredeterminedamountthatwillnotbesubjecttodeductions

forvariationsin

thequantityorqualityoftheworkperformed.Ingeneral,exemptassociateswillreceivefullsalaryforany

workweekinwhichworkisperformed.However,anexemptassociate’ssalaryissubjecttocertaindeductions.

Forexample,absentcontrarystatelawrequirements,anexemptassociate’ssalarycanbereduced

forthe

followingreasonsinaworkweekinwhichworkwasperformed:



 Fulldayabsencesforpersonalreasons,includingvacation.



 Fulldayabsencesforsicknessordisability,sincetheFirmhasaPTOplan,asthattermisdefinedelsewhere,

andshort‐termdisabilityinsuranceplan.



 Full

daydisciplinarysuspensionsforinfractionsofsafetyrulesofmajorsignificance(includingthosethat

couldcauseseriousharmtoothers).



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page29of63



 FMLAabsences(eitherfullorpartialdayabsences).



 Tooffsetamountsreceivedaspaymentforjuryandwitnessfeesormilitarypay.



 Unpaiddisciplinarysuspensionsofoneormorefulldaysforsignificantinfractionsofmajorworkplace

conductrulessetforthinwrittenpolicies.



 The

firstorlastweekofemploymentintheeventyouworklessthanafullweek.



 Certaintypesofdeductions,suchas:portionofhealth,dentalorvisioninsurancepremiums;state,federal

orlocaltaxes,socialsecurity;orvoluntarycontributionstoa401korpensionplan.



Inanyworkweek

inwhichanexemptassociateperformedanywork,theirsalarywillnotbereducedforanyof

thefollowingreasons:



 Partialdayabsencesforpersonalreasons,sicknessordisability.



 Absencebecausethefacilityisclosedonascheduledworkday.



 Absencesforjuryduty,attendanceasawitness,

ormilitaryleaveinanyweekinwhichyouhaveperformed

anywork.



 Anyotherdeductionsprohibitedbystateorfederallaw.



Pleasenote:Anon‐exemptassociatewillberequiredtouseaccruedvacation,personalorotherformsofPTO

forfullorpartialdayabsencesforpersonal

reasons,sicknessordisability.



ItisaviolationoftheFirm’spolicyforanyassociatetofalsifyatimesheetorassociatedrecords,ortoalter

anotherassociate’stimesheetorassociatedrecords.ItisalsoaseriousviolationoftheFirm’spolicyforany

associateormanagertoinstruct

anotherassociatetoincorrectlyorfalselyreporthoursworkedoralteranother

associate’stimesheetorassociatedrecordstounder‐orover‐reporthoursworked.Ifanymanagerorassociate

instructsto(1)incorrectlyorfalselyunder‐orover‐reportyourhoursworked,(2)alteranotherassociate’stime

sheetorassociated

recordstoinaccuratelyorfalselyreportthatassociate’shoursworked,or(3)concealany

falsificationoftimesheetsorassociatedrecordsortoviolatethispolicy,donotdoso.Instead,reportit

immediatelytotheFirm.



Anon‐exemptassociateshouldnotworkanyhoursoutsideofscheduledworkday

unlessamanagerhas

authorizedtheunscheduledworkinadvance.Donotstartworkearly,finishworklate,workduringamealbreak

orperformanyotherextraorovertimeworkunlessyouareauthorizedtodoso,andthattimeisrecordedon

yourtimesheetorassociatedrecords.

Non‐exemptassociatesareprohibitedfromperformingany“off‐the‐

clock”work.“Off‐the‐clock”workmeansworkperformedbutnotreported.Anyassociatewhofailstoreportor

inaccuratelyreportsanyhoursworkedwillbesubjecttodiscipline,uptoand includingtermination.



Ifanassociatehasquestionsaboutdeductions

fromhisorherpay,heorsheshouldcontacttheirmanager

immediately.Ifanassociatebelieveshisorherwageshavebeensubjecttoanyimproperdeductionsorhisor

herpaydoesnotaccuratelyreflectallhoursworked,theassociateshouldreportsuchconcernstoamanager

immediately.

Ifamanagerisunavailableoriftheassociatebelievesitwouldbeinappropriatetocontactthat

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page30of63



person(oriftheassociatehasnotreceivedapromptandfullyacceptablereplywithinthreebusinessdays),the

associateshouldimmediatelycontactaFirmPartner.



Everyreportwillbefullyinvestigated,andcorrectiveactionwillbetaken,uptoandincludingterminationofany

Associate(s)whoviolatesthispolicy.



Inaddition,theFirmwillnotallowanyformofretaliationagainstindividualswhoreportallegedviolationsof

thispolicyorwhocooperateintheFirm’sinvestigationofsuchreports.Retaliationisunacceptable.Anyformof

retaliationinviolationofthispolicywillresultindiscipline,uptoandincluding

termination.



3‐9.PayrollPractices



AssociatesarepaideveryotherFridaywiththepayperiodendingthepriorFriday.Forexample,apayperiod

mightstartSaturday,April1,endonFriday,April14,andbepaidonFriday,April21.Associatesmayhavehisor

herpaycheckdepositeddirectlyintoabankaccount.All

associateswillcompletetheEmployeeOnboarding

digitalformwhichincludesprovidingdirectdepositinformation.



TheFirmusestheTSheetsweba pplicationfordailytimetracking.Associateswillbetrainedinhowtotrackand

recordtime.Anydiscrepancyorfalselyrecordedtimes,intentionalorunintentional,mayleadtodisciplinary

action,

uptoandincludingtermination.



TimeisnotenteredintoTSheetsforfirm‐initiatedclosures,asthosehourswillbeaccountedforseparately

whencalculatinganemployee’s2000hourannualrequirem ent.





Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page31of63



Section4–TimeOff,Sickness,LeavesandSafety



4‐1.PaidTimeOff(PTO)



TheFirmrecognizestheimportanceoftimeawayfromtheofficeinprovidingrest,recreationandpersonal

enrichment.Paidtimeoff(“PTO”)isestablishedonacalendar‐yearbasis andisusedforalltimeoff

requirements:sicktime,holidays,vacationsandotherabsences.



Non‐seasonalexemptassociatesareallowed

unlimitedPTO(aftera90‐daywaitingperiod)butmustalsowork

2,000hoursannually/12‐monthtrailingperiodasdescribedinSection3.TheFirmatitsdiscretionmaywaiveor

adjustthe2,000annualhourrequirementforcertainassociatesdependingonhis/heruniquecircumstancesor

reasonable

accommodations.Associatesareremindedthatthesupportandjustificationsforwaiversor

adjustmentsareconfidential.



Thereisa90‐daywaitingperiodforanon‐seasonalexemptassociatetoreceiveunlimitedPTO.Thisperiodstarts

ontheassociate’sfirstdayofemployment.Duringthistime,anassociateisallowedto

taketimeoff,thoughit

willbeunpaid.Sicktimewillbeaccumulatedatarateof0.0333foreachhourworkedduringthe90‐daywaiting

period.Unusedsickpayisnotpaidout.Duringthisperiod,anyfirm‐initiatedclosureswillstillbepaid.



Non‐seasonalnon‐exemptassociates

accrue0.062hoursofPTOforeachhourworkeduptoamaximumof128

hoursofaccruedPTO.Thisaccrualratewasdeterminedbytaking16days(10workdaysand6holidays)

multiplyingby8hoursandthendividingby2,080.Apermanentnon‐exemptassociatewhoworks2,080

hours

willreceive128hoursofPTOtobeusedunderthispolicy.Non‐exemptassociatesmayalsoelecttobepaid

accumulatedPTOduringthemonthsofMayandNovember.



Thereisa90‐daywaitingperiodforanon‐seasonalnon‐exemptassociatestostarttoaccruePTO.

Thisperiod

startsontheassociate’sfirstdayofemployment.Duringthistime,anassociateisallowedtotaketimeoff,

thoughitwillbeunpaid.Sicktimewillbeaccumulatedatarateof0.0333foreachhourworkedduringthe90‐

daywaitingperiod.Unusedsickpaywillbe

convertedintoPTOafterthe90‐daywaitingperiod.



Seasonalassociates/internsdonotqualifyforPTObuttheydoqualifyforsickpayatanaccrualrateof0.0333

foreachhourworked.Sickpaystartstoaccrueimmediately.Themaximumsickpaybalanceis48hours,which

willcarry

overtothenextyearifunusedbutisnotpaidout.Ifaseasonalemployeeisre‐hired,theirsickpayis

resettotheirnewhiredate.



AlltimeoffrequestsmustbeapprovedbytheFirm.Non‐exemptassociatesmayusePTOhoursforanytimeoff



requestorfirm‐initiatedclosures.



AllFirmofficeswillbeclosedonthefollowingholidays:



 NewYear’sDay



 MemorialDay(includingtheFridayprior)



 4thofJuly(orasobservedforIndependenceDay)



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page32of63



 LaborDay(includingtheFridayprior)



 Thanksgiving,FridayAfterThanksgiving



 ChristmasEve,Christmas(orasobserved)



IfoneoftheholidaysaboveoccursonaSaturdayorSunday,theFirmwilldeterminewhichdaytoobservethe

holiday.HolidaypayisincludedinthePTOaccrualand

thereforetheaboveholidaysareconsideredpaid,

howevernon‐exemptassociatesarenotrequiredtousePTOhoursforholidayclosures.



4‐2.TimeOffRequests



RequestsfortimeoffshouldbesubmittedthroughtheEmployeePortalwebpageaspromptlyaspossibleviathe

TimeOffRequestform.Approvalfortimeoffisonafirst‐come,first‐servebasisasrequestsmustbe

coordinatedsothatsufficientstaffisavailabletoprovideadequatecoverageat

alltimes.Intheeventofa

conflictinvacationrequests,theFirmwillconsiderstaffingneedsduringtherelevantperiod,aswellasthe

lengthofservicewiththeFirmoftheassociatesinvolved.



TheTimeOffRequestsubmitformmustbeusedforanydayorpartofa

daythatexceedsthree(3)hourswhich

anassociateisnotabletoworkbetweentheCoreHours,oranotherpre‐approvedperiodofworkhours,during

normalworkingdays.



Iftherequesteddateordatesiswithinthree(3)businessdaysofthecurrentdate,associatesarerequiredto



communicatedirectlywiththeirsupervisorormanagerregardingtherequestandshouldnotsubmitaTimeOff

Requestform.



Iftherequestfortimeoffrequestisapproved,acalendareventwillbeaddedtotheVacationsandOutofOffice

calendarandtheassociatewillbeinvitedtothe

calendarevent.



ManagersormembersofManagementarenotrequiredtosubmitaTimeOffRequestform.However,he/she

mustadheretothefollowing:



 Ensurethereiscoverageforrequireddutiesandtasks,



 NotifyothermembersofManagement using[email protected]ofthedatesofabsence,whether

emailor

Teamswillbecheckedwhileabsentfromtheofficeandifyouwillbeavailableviacellphonefor

emergenciesandotherurgentmatters,and



 Notifyallassociateswhomightbeaffectedduringtheabsence,providingthemwithinformationonhowto

obtainassistanceoncertainduties

andtasksshouldtheyrequireit.



Duetosize,theFirmdoesnothavetocomplywiththeFamilyandMedicalandLeaveAct(“FMLA”).However,

theFirmwillreasonablyattempttoaccommodateallextendedabsencesonacase‐by‐casebasis.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page33of63



4‐3.BlackoutDatesandLimitsforTimeOffRequests



Thefollowingtimesareconsideredhighworkloadperiodsoftime(“BlackoutDates”)wherenon‐emergency

timeoffrequestsmightnotbeapproved‐



 February1throughApril15(orthecorrespondingtaxfilingdeadline).



 August15throughOctober15(orthecorrespondingtaxfilingdeadline). 



 December15through

December31.



IfrequestsfortimeoffduringBlackoutDatesareapproved,theywillgenerallybedonewithin48hoursofthe

requestedtimeoffonceworkloadsandFirmresourcesareassessedbytheassociate’smanager.However,the

Firmrecognizesthatcertaineventssuchasweddings,celebrations,funerals,andother

gatheringsmightbe

scheduledduringBlackoutDates.Alleffortswillbemadetoapprovetime‐offrequestsasearlyaspossibleona

case‐by‐casebasis.PleaserefertothePaidTimeOffpolicycontainedintheHandbook.



TimeOffRequestsarelimitedto5workdays.Extendedperiodsof

timemaybeapprovedattheFirm’ssole

discretioninaccordancewithotherprovisionsoftheHandbook. 



4‐4.InclementWeather,SchoolClosures



TheFirmisopenforbusinessunlessthereisagovernment‐declaredstateofemergencyorunlessassociatesare

advisedotherwisebytheFirmviatextmessageandemail.Theremightbetimeswhenwewilldelayopening,

andonrareoccasions,one,someorallWCGofficesmighthave

toclose.Atextmessagewillbesenttoall

associatesnotifyingthemoftheclosure. 



IftheFirm’sfacilitiesareclosedbytheFirmorthegovernment,associateswillbepaidfortheirregularly

schedulednumberofhour s.IftheFirm’sfacilitiesareopenandanassociateisdelayedgetting

toworkorcannot

gettoworkbecauseofinclementweatherandtheassociateisunabletoworkremotely,theabsencewillbe

unpaid.However,theassociatemaychoosetouseaccruedPTO.



TheFirmalsorecognizesthevarietyofweatherconditionsthroughoutColoradoandSouthDakotawhereone

geographical

areamightbesafe,butanadjacentareamightbeunsafe.Associatesafetyisahighpriorityandas

suchassociatesshouldalwaysusecommonsenseandsoundjudgmentabouthis/hersafelytravelingtoand

fromwork.Associateswhoareauthorizedtoworkremotelymaydososhouldunsafe

travelconditionsexistand

mustfollowtheUnscheduledRemoteWorkArrangementprocedures.



TheFirmalsorecognizestheburdensplacedonparentsbyareaschoolsanddependentcarefacilities.Delays

andclosuresarecommon.Shouldaschoolordependentcarefacilitydelayorclosuredisruptanassociate’s

normalworkscheduleand

theassociateisunabletoworkremotely,thenthefollowingprocedureisfollowed‐



1. AllassociatesmustnotifytheotherassociatesoftheFirmbyemailingthemembersofManagementusing

[email protected]by8:30AM,andprovidehisorherextensionand/orcellphonenumber.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page34of63



2. AllassociatesmustmakeanoteofanyFirmfilesorworkproductthattheassociatepossessremotelyby

leavingalistofworkproductonhisorherdesk.GiventheFirm’spaperlessenvironmentthisshouldberare.



3. Allassociatesmustprovideanexpectedreturntowork

dateandtime.



Shouldaschoolordependentcarefacilitydelayorclosuredisruptanassociate’snormalworkscheduleandthe

associateisauthorizedtoworkremotelytheymaydosoandmustfollowtheUnscheduledRemoteWork

Arrangementprocedures.



TheFirmstronglyencouragesallassociatestomitigatedisruptionto

hisorherworkschedulebysharingthe

burdenofschooldelaysandclosuresbetweenallparentsandable‐bodiedadults,whenpossible.



WhensevereweatherdevelopsorisanticipatedtodevelopduringthedayandadecisionismadebytheFirmto

closebefore5:00PM,associateswillbe

compensatedasiftheyhadworkedtheirregularlyscheduledhours for

theremainderofthatday.Ifanon‐exemptassociateelectstoleavepriortothetimetheFirmcloses,heorshe

willonlybepaidforthehoursworked.However,theassociatemaychoosetouseaccumulatedPTO

forthe

hoursmissedorunpaid.



4‐5.PersonalLeave



WCGrealizesthatleavesofabsencesduetomaternity,paternity,prolongedillness,accidents,orother

compellingreasonsaresometimesnecessary.Ifassociatesareineligibleforanyotherleaveofabsence,the

Firm,undercertaincircumstances,maygrantapersonalleaveofabsence.Anassociate,exemptornon‐exempt,

willuse

anyavailableaccruedPTOandoncethatisexhausted,theremainderoftheleavewouldbewithoutpay. 



Associatesarerequiredtosubmitawrittenrequestforpersonalleavetohis/hermanagerortheHuman

Resourcesrepresentativeatleasttwo(2)weeksbeforetheanticipatedstartoftheleave.

Associatesmustuse

theTimeOffRequestformontheEmployeePortalwebpageandalsodetailtheexpecteddurationofpersonal

leave,ifpossible.



IftheleaveisrequestedformedicalreasonsandtheassociateisnoteligibleforleaveunderthefederalFamily

andMedicalLeaveActorany

stateleavelaw,amedicalcertificationfromalicensedhealthcareprovideralso

mustbesubmitted.Therequestwillbeconsideredbasedonstaffingrequirementsandthereasonsforthe

requestedleave,aswellasperformanceandattenda ncerecords.



TheFirmwillcontinuehealthinsurancecoverageduringtheleaveiftheassociate

reimbursestheFirmfortheir

shareofthemonthlypremiumpaymentsinatimelymann er,subjecttothetermsoftheplandocuments.



Ifareturn‐to‐workdatehasnotbeenpreviouslyestablished,anassociatemustnotifyhis/hermanagerorthe

HumanResourcesrepresentativeeverySundayby

6:00PMviatelephoneoremailoftheexpectedreturnto

workdateorstatethatareturn‐to‐workdateisundetermined.



Whenareturn‐to‐workdateisestablished,anassociatemustconfirmthedatebynotifyinghis/hermanageror

theHumanResourcesrepresentativeatleastfive

(5)businessdaysprior.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page35of63



Uponcompletionofthepersonalleaveofabsence,theFirmwillattempttoreturnassociatestotheiroriginaljob

orasimilarposition,subjecttoprevailingbusinessconsiderations.Reinstatement,however,isnotguaranteed.



Failuretoadvisemanagementofavailabilitytoreturntowork,failuretoreturntoworkwhennotified,

or

continuedabsencefromworkbeyondthetimeapprovedbytheFirmwill beconsideredavoluntaryresignation

ofemployment.



PersonalleaverunsconcurrentlywithanyFirm‐providedShort‐TermDisabilityLeaveofAbsence.



4‐6.MilitaryandNationalGuardLeave



AsamemberoftheUnitedStatesMilitaryReserveorNationalguard,associatesmightberequiredtorequest

timeofftosatisfyannualReserveorNationalGuardactivetrainingrequirements.Associatesshouldgivetheir

manager,amemberofManagementortheHumanResourcesrepresentative asmuchadvancenoticeoftheir

needformilitaryleaveassoonaspossiblesothattheFirmcanmaintainpropercoveragewhileassociatesare

away.ThetemporarymilitaryleavewouldbeunpaidunlesstheassociaterequeststhepaymentofaccruedPTO

hoursforuseduringtheleave.Whenreturningfrommilitaryleave,youwillbereturned

toyourformerposition

oroneoflikestatusinpay,inaccordancewithapplicablelaw.



4‐7.PregnancyAccommodat ions



WCGfollowsallapplicablefederalandstatelawsregardingpregnancyandchildbirthrelatedmatters.The

PregnancyDiscriminationActamendedTitleVIIoftheCivilRightsActof1964.Discriminationonthebasisof

pregnancy,childbirth,orrelatedmedicalconditionsconstitutesunlawfulsexdiscriminationunderTitleVII,

whichcoversemployerswith

15ormoreassociates,includingstateandlocalgovernments.TitleVIIalsoapplies

toemploymentagenciesandtolabororganizations,aswellastothefederalgovernment.Womenwhoare

pregnantoraffectedbypregnancy‐relatedconditionsmustbetreatedinthesamemannerasotherapplicants

orassociateswithsimilar

abilitiesorlimitations.



Allapplicantsandassociateswithquestions orconcernsaboutequalemploymentopportunitiesinthe

workplaceareencouragedtocommunicatewithhis/hermanager,amemberofManagementortheHuman

Resourcesrepresentative.



Colorado

IncompliancewithColoradolaw

,WCGwillnotdiscriminateagainstassociatesbecauseofpregnancy,

childbirth,orrelatedconditions. Ifanassociaterequestsreasonableaccommodationduetohealthconditions 

relatedtopregnancyorthephysicalrecoveryfromchildbirth,theFirmwillmakeagoodfaithefforttoprovidea

reasonableaccommodationtoenableapplicantsandassociates

toperformtheessentialfunctionsofthejob,

unlesstheaccommodationwouldimpo seanunduehardshipontheFirm.



Unduehardshipmeanssignificantdifficultyorexpenseandfocusesontheresourcesandcircumstancesofthe

particularemployerinrelationshiptothecostordifficultyofprovidingaspecificaccommodation.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page36of63



TheFirmwillengageinatimely,goodfaith,andinteractiveprocesswiththeassociatetode termineeffective,

reasonableaccommodationsforconditionsrelatedtopregnancy,physicalrecoveryfromchildbirthorarelated

condition.



Reasonableaccommodations mayinclude,butarenotlimitedto:morefrequentorlongerbreakperiods;more

frequent

restroom,food,andwaterbreaks;acquisitionormodificationofequipmentorseating;limitationson

lifting;temporarytransfertoalessstrenuousorhazardouspositionifavailable,withthereturntothecurrent

positionafterpregnancy;jobrestructuring;lightduty,ifavailable;assistancewithmanualla bor;ormodif ied

workschedules.



TheFirm

willnotrequireassociatesaffectedbyapregnancy,physicalrecoveryfromchildbirthorarelated

conditiontoacceptanaccommodationthattheychoosenottoacceptiftheydidnotrequestan

accommodationoriftheaccommodation is not necessaryfortheassociatestoperformtheessentialfunctions

ofhis

/hercurrentjob,norwilltheFirmrequireapregnantassociatetotakeleaveifanotherreasonable

accommodationisavailablewhichwillpermittheassociatetocontinueworking.



TheFirmreservestherighttorequireassociatestoprovideamedicalcertificationfromalicensedhealthcare

providerstatingthenecessityof

areasonableaccommodationbeforeprovidingareasonableaccommodation.



TheFirmwillnottakeadverseactionagainstapregnantassociatewhorequestsareasonableaccommodation

relatedtopregnancy,physicalrecoveryfromchildbirth,orarelatedcondition.TheFirmwillnotdeny

employmentopportunitiestoapplicantsorassociatesbasedontheneed

tomakeareasonableaccommodation

relatedtopregnancy,physicalrecoveryfromchildbirth,orarelatedcondition.



SouthDakota

SouthDakotaisoneoffivestatesthatdoesnothavespecificstate‐levelprotectionforpregnancy,butitdoes

considerpregnancyatemporarydisability.WCGwillfollowtheprovisionsunder Coloradolawwhicharemore

favorabletopregnancyandchildbirthrelatedmattersincluding accommodationsanddis crimination.



4‐8.FamilyandMedicalLeave(FMLA)



ThefederalFamilyandMedicalLeaveAct(FMLA)entitleseligibleassociatesofcoveredemployerstotake

unpaid,job‐protectedleaveforspecifiedfamilyandmedicalreasonswithcontinuationofgrouphealth

insurancecoverageunderthesametermsandconditionsasiftheassociatehadnottakenleave.Somestates

may

haveadditionalfamilyandmedicalleaveprograms.



FederalFMLAisonlyofferedtoeligibleassociatesofcompanieswhohavefifty(50)ormoreassociateswithina

seventy‐five(75)mileradiusforatleasttwenty(20)workweeksinthecurrentorprecedingcalendaryear.

Currently,WCGisnotrequiredtocomply

withFMLA.



4‐9.PaidMaternity/PaternityLeave



WCGcurrentlydoesnotmeettherequirementforFMLA.Additionally,FMLAprovidesprotectedleaveforother

reasonsbeyondmaternityandpaternityrelatedleaves.Consequently,theFirmhascreatedanalternativepolicy

formaternityandpaternityleavesonly.TheFirmwillprovidethefollowing paiddaysoffforexemptemployees‐



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page37of63



 0‐24MonthsofTenure 5days



 25‐59MonthsofTenure 15days



 60+MonthsofTenure 20days



Non‐exemptemployeesmayuseaccruedPTOtotakeleave.OnceallaccruedPTOisexhausted,anyadditional

timeoffwillbetakenasunpaid.



TheFirm

willcontinuehealthinsurancecoverageduringtheleaveiftheassociatereimbursestheFirmfortheir

shareofthemonthlypremiumpaymentsinatimelymann er,subjecttothetermsoftheplandocuments.



Associateswhotakeleaveundertheseprovisionsmaybereturnedtothesamepositionora

positionwith

equivalentpay.



4‐10.BereavementLeave



WCGrealizesthedeathofafamilymemberisatimewhenassociateswishtobewiththeirfamilies.Full‐time

exemptassociatesreceivethreedaysofpaidleaveintheeventofthedeathofanimmediatefamilymember.

Forthepurposesofthispolicy,animmediatefamilymember

includesaspouse,domestic/civilunionpartner,

child,parent,grandparent, sibling,oranyotherrelativewholiveswiththeassociate.



Anassociateordesigneesuchasaspousewillmakeagoodfaithefforttonotifyhis/hermanagerortheHuman

Resourcesrepresentativepriortobereavementleave.

However,theFirmalsorecognizesthechallengesthat

notificationmightimposeduringbereavementand willnotdisciplineanassociatefornotfollowingnotification

procedures.



Afterthebereavementleavetimeisused,additionaltimemaybetakenunpaidunderthepersonalleavepolicy

(see4‐5).



4‐11.JuryandWitnessDuty



WCGrealizesthatitistheobligationofallU.S.citizenstoserveonajurywhensummonedtodoso.All

associateswillbeallowedtimeofftoperformsuchcivicserviceasrequiredbylaw.Associatesareexpectedto

notifyhis/hermanager,amemberofManagement 

ortheHumanResourcesrepresentative,andprovide

verificationoftheirserviceuponcompletion.Associatesalsoareexpectedtoreporttoworkifexcusedbythe

courtpriorto2:00PM.



Withpropernotice,associatessummonedorselectedasjurorswillbepaidtheirregularpayfortheirjuryduty

servicein

accordancewithapplicablelawuptofive(5)businessdayspercalendaryear.



Associatesappearinginresponsetoasubpoenaoractingasaplaintiffordefendantwillnotbecompensated.



4‐12.VotingLeave



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page38of63



Intheeventassociatesdonothavesufficienttimeoutsideofworkinghourstovoteinastatewideelection,

associatesmayrequest2hoursofpaidtimeofftovote.Thisrequestwillnotbedeductedfromthepermanent

non‐exemptassociate’saccruedPTO.



Thistimeshouldbetakenat

thebeginningorendoftheregularworkschedule.Anassociateshallnotifyhis/

hermanageroramemberofManagementatleasttwo(2)dayspriortothevotingday.



4‐13.HealthandSafety



ThehealthandsafetyofassociatesandothersonFirmpremisesareofcriticalconcerntoWCG.TheFirmintends

tocomplywithallhealthandsafetylawsapplicabletoourbusiness.Tothisend,wemustrelyuponassociatesto

ensurethatworkareasarekeptsafeandfree

ofhazardousconditions.Associatesarerequiredtobe

conscientiousaboutworkplacesafetyandrecognizedangerousconditionsorhazards.



AnyunsafeconditionsorpotentialhazardsshouldbereportedtoamemberofManagementortheHuman

Resourcesrepresentativeimmediately,eveniftheproblemappearstobecorre cted.Anysuspicionofdanger

presentontheFirm'spremisesorpieceofequipmentforwhichtheFirmisresponsibleshouldbebroughttoa

memberofManagementortheHumanResourcesrepresentativeimmediately.



Periodically,theFirmmayissuerulesandguidelinesgoverningworkplacesafetyandhealth.TheFirmmayalso 

issuerulesandguidelines

regardingthehandlinganddisposalofhazardoussubstancesandwaste.Allassociates

shouldfamiliarizethemselveswiththeserulesandguidelines,asstrictcompliancewillbeexpected.



Associatesmusthelptopromotesafetyandthepreventionofaccidentsbyobservingthefollowing:



 Learnthelocationoffirealarmboxes,extinguishers,

andyourdutiesincaseofafire.



 Promptlyreportallpotentiallyunsafeorhazardousconditionstoyourmanager,Management,orthe

HumanResourcesrepresentative.



 Useproperergonomicsincludi ngdesk/chairadjustment.



 Usingproperliftingproceduresincludingobtaininghelpwhenneeded.



Associatemustnotifyhis/

hermanager,ManagementortheHumanResourcesrepresentativeofanyworkplace

injury,accident,orillnessassoonaspossible,regardlessoftheseverityoftheinjuryoraccident.



4‐14.Illness



AssociatesafetyisahighpriorityforWCG.Associatesarenotallowedtobephysicallypresent intheofficeifany

ofthefollowingconditionsexists‐



 Atemperatureof100.4degreesorhigher,or



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page39of63



 Twoofthefollowing:drycough,sorethroatand/orshortnessofbreath,or



 Anyofthefollowing:runnynose,headorbodyaches,nausea,vomiting,diarrheaand/orlossoftaste/

smell.



Atemperatureof99.2orhigherbutlessthan100.4requiresan

associatetomonitorhis/hertemperatureat

leasttwiceadayforaminimumofseven(7)days.



Ifanassociatecannotbephysicallypresentintheofficebecauseoftheconditionsabove,thenhe/shemust

notifyhis/hermanager,amemberofManagement orthe

HumanResourcesrepresentative,andmustfollow

thereturn‐to‐workprotocolbeforebeingphysicallypresentintheoffice. Additionally,theFirmhasastrong

cultureofsafety.Ifanyassociateatanytimefeelsill,orisleftwonderingiftheyareill,he/shemustnotbe

physically

presentintheofficeandmustfollowthenotificationprocessabove.



Allassociates,uponphysicallyenteringtheoffice,areimplicitlycertifyingthattheyarefreeofillnessorother

communicableillnesses.



4‐15.WorkInjuries



Anassociateinjuredonthejobwillreceiveimmediate,appropriatemedicalattention,andeveryeffortwillbe

madetocreateopportunitiesfortheassociatetoreturntosafe,productiveworkassoonasmedicallypossible.



 Ifmedicalattentionisneeded,theinjuredassociateneedstoreceivecarefroma

licensedhealthcare

provider.



 Wheneverpossible,themanagerwillgowiththeassociateseekingmedicaltreatmentandprovidethe

medicalfacilitywithrequestedinformat ionabouttheinjury.



 Theinjuredassociatewillsummarizetheincidentandsubmitareporttohis/hermanagerortheHuman

Resourcesrepresentative.



In

mostcases,theassociate’semergencycontactinformationwillbereviewed,andtheresponseplanwillbe

followed.However,thisdoesnotguaranteesuchstepsoractionswillbeperformedorimmediately

performedbyWCG,itsowners,itsPartnersoritsassociates.AssociatesfurtherunderstandthatWCG,its

owners,itsPartnersand

itsassociatesmightnotbeabletoprovidecommonandreasonablefirstaidincluding

life‐savingactionssuchasCPR.AssociatesalsoreleasefromliabilityandholdharmlessWCG ,itsowners,its

Partnersanditsassociatesfromanyinjuryrelatedtoamedicalevent.



4‐16.ReturntoWorkProtocol



WCGstrivestoassistassociatestoreturntoworkassoonaspossiblefollowinganinjuryorillness.However,this

policyisnotintendedtosupersedeormodifytheprocedureapplicabletoassociateseligibleforreasonable

accommodationundertheAmericanswithDisabilitiesAct(ADA)orothersimilarprovisions.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page40of63



TheultimategoalisthesafetyofWCGassociatesandthepreventionofaccidents.Ifanassociateisinjured,we

willworktoreturntheassociatetotheoriginaljobassoonaspossible.Ifaninjuredassociateisunableto

performallthetasksoftheoriginaljob,every

effortwillbemadetoprovidetransitionalalternativeproductive

workthatmeetstheinjuredassociate'scapabilities.



ReturningtoWorkFollowinganInjury

Thefollowingpolicyonlyappliestoregularfull‐andpart‐timeassociateswhoareonleaveasaresultofinjury‐



 Whenthetreatinglicensedhealthcareproviderreleasestheassociatetoalternativeproductivework,all

attemptswillbemadetocreateanalternativeassignmentthatmeetstherestrictions.



 It

istheassociate'sresponsibilitytoaccepttransition aldutythatcomplieswiththerestrictions.



ReturningtoWorkFollowinganIllness

Thefollowingpolicyonlyappliestoassociateswhohavebeendiagnosedwithcommunicableillnessordeemed

tohaveacommunicableillnessbasedonsymptoms.Foranassociatethathasbeendiagnosedwith

communicableillness,he/shemustmeetthefollowingconditionspriortotheirretur ntotheworkplace‐



Return‐to‐dutyreleasebyalicensedhealthcareprovider,and



2. Atleast24hourshavepassedsincerecoverydefinedas:



a. Resolutionoffeverwithouttheuseoffever‐reducingmedicationsand



b. Improvementinsymptoms(e.g.,cough,shortnessofbreath,orothersymptomsbelievedtobe

associatedwith

theillness);and,



c. Atleast10dayshavepassedsinceapositivetestorsymptomsfirstappeared(20daysforsevereillness).



Whereanassociateisexhibitingsymptomsbuthasnotbeendiagnosedwithortestpositiveofacommunicable

illness,he/shemustmeetthefollowing

conditionspriortothereturntotheworkplace‐



1. Return‐to‐dutyreleasebyalicensedhealthcareprovider,and



2. Atleast24hourshavepassedsincerecoverydefinedas:



a. Resolutionoffeverwithouttheuseoffever‐reducingmedicationsand



b. Improvementinsymptoms(e.g.,cough,shortness

ofbreath,orothersymptomsbelievedtobe

associatedwiththeillness).



WCGwillcontinuetomonitor theCDC’sandstateofColorado’srecommendations.



RequiredUpdates

Requiredupdateshavetwoprovisions:theinitialnotificationandupdates.Theinitialnotificationwillbesent

onlytotheHumanResourcesrepresentativesinceitmightcontainsensitiveandprivatemedicalinformation.

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page41of63



Theinitialnotification willprovideageneralstatusofhis/herinjuryorillnessandhis/herintendedreturnto

workdate.Theinitialnotificationshouldalsoincludeanytime‐sensitivematters,tasksordutiesthatmight

becomedelayedoroverduesoworkcanbere‐assigned.



Any

associatewhoisonleaveasaresultofinjuryorillnessmustupdatemembersofManagementbysending

anemailto[email protected]everythree(3)calendardatestoprovideanintendedreturntoworkdate.Ifan

associateisunabletoprovideupdates,he/shemusthaveadesignee

suchasaspouseorsignificantother

providetheupdate.



TheFirmtreatsallmedicalinformationsubmittedaspartoftherequiredupdateprocessinaconfidential

manner.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page42of63



Section5–GeneralStandardsofConduct



5‐1.AttendanceandPunctuality



ItisimportantforassociatestoreporttoworkontimeasdefinedbyCoreHours(andasmodifiedwithapproval)

andreasonablyavoidunnecessaryabsences.TheFirmrecognizesthatillnessorothercircumstancesbeyondan

associate’scontrolmightcauseanoccasionalabsencefromwork.Excessiveabsenteeismorfrequenttardiness

putsanunnecessarystrainonco‐workersandclients,andcanhaveanegativeimpactonthesuccessofthe

Firm.Therefore,frequentabsenteeismortardinessmayresultindisciplinaryactionuptoandincluding

termination.



Wheneveranassociateknowsinadvancethatheorsheisgoingtobe

absent,he/shemustfollowtheTimeOff

Requestprocedures.



Iftheabsenceincludingillnesses,ordelayinarrivaltimeisunexpected,associatesmust‐



1. SendanemailtothemembersofManagementusingthe[email protected]distributionlist.



2. Associatesshouldstateiftheyintendtoworkremotelyduring

theabsence.Iftheassociateintendstowork

remotely,thentheUnscheduledRemoteWorkAuthorizationsmustbefollowed.TheFirmappreciatesthat

restisnecessaryduringmostillnesses,andencouragesassociatestonotunnecessarilyworkremotely.



3. Associatesmustalsoidentifyanytime‐sensitivematters,tasksordutiesthatneedattention.



4. Associatesmustalsostateanexpectedreturnorarrivaltimeincludingdate.



4. AssociatesmustmakeanoteofanyFirmfilesorworkproductthattheassociatepossessremotelyby

leavingalistofworkproductonhisorherdesk.GiventheFirm’spaperlessenvironmentthisshould

berare.



Thefollowingisasampleofanappropriateemailusingthisprocedure‐



“Iamnotfeelingwelltoday.Iintendtoworkfromhometoday,andIexpecttobebackintheoffice

tomorrow.



Idonothaveanydeadlinesorurgentmattersthatrequireattention.



Mycellphoneis719‐641‐0201andmyextensionis2 03.



Thanks,

Jason”



Associatesmustnottext,calloremailtheirdirectmanager.Thiscreatesunnecessaryburdensonthemanager

anddoesnotefficientlycommunicatetheassociate’sunscheduledabsence.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page43of63



5‐2.DressCodeandPublicImage



TheFirmexpectsassociatestopresentacleanandprofessionalappearancewhenrepresentingtheFirm.

Therefore,associatesarerequiredtodressinappropriatebusinessattireandtobehaveinaprofessional,

businesslikemanner.Inaddition,itisessentialthatassociatesextendthehighest courtesyatalltimestoco‐

workers,

visitors,customers,vendorsandclients.Acheerfulandpositiveattitudeisimportanttoour

commitmenttoextraordinarycustomerserviceandexceptionalquality.



ThecurrentFirmdresscodeisbusinesscasualforMondaythruFridayduringnormalworkinghours.Thespecific 

rulesareasfollows:



 Nodenimmaterialregardlessof

colormaybewornMonday,Tuesday,Wednesday,andThursday.



 Certaindaysaredesignatedas“DenimDays”wherepantsofadenimmaterialmaybeworn.Whendenim

pantsareworn,theymustbenottorn,ripped,stainedorotherwiseunpresentable.Menmustweara

collaredshirtonDenimDays;“polo”

shirtsandshort‐sleeveshirtsareacceptable.Womenareencouraged

tomaintainaprofessionalorbusinessmindedtoponDenimDays.Dressshoesthatfollowthenormaldress

codepolicyareacceptable,asareathleticshoes/sneakers/casualshoesthatarecleanandingoodshape.

Flip‐flops/winterboots,etc.arenot

consideredappropriatefordenimdays.TheFirmmayrevokeDenim

DaysdresscodeatanytimeforanyreasonshouldtheflexibilitybeabusedortemporarilysuspendDenim

Daysforcertainmeetingsandevents.



Firm‐issuedt‐shirtsmaybewornonDenimDays.



CurrentDenimDaysincludeallFridays

andincometaxfilingdeadlines(e.g.,March15,April15,September

15andOctober15)andotherdaysastheFirmdesignates.



DenimDaysalsoincludeanydaywhereaColoradoSpringsschooldistrictdeclaresatwo‐hourdelayorsnow

day.



 Noshortsorathleticwear.Norevealing

clothing.NoclothingthatinthejudgementoftheFirmisa

distraction.Noclothingwithwordsorimagesimprintedorembroidered(unlessWCGlogo)regardlessof

meaningmaybedisplayed.NosweatshirtsorT‐shirts.



 Leggingsandsimilarmaterialmaybewornprovidedatopextendstothe

mid‐thighorlower.



 Nosandals,flop‐flops,“deck”shoes,runningshoes,athleticshoes,oranyothercausalshoe.Opentoed

shoesforwomenmusthaveatleasta1”heelandbeconsideredadressshoe.Allshoesmustbeingood

orderandnotoverlyscuffed.





Menmustwearslackswithacrease.No“Dockers”or“khaki”pants.Shirtsmustbecollaredandtuckedin

unlessasweaterisworn.Aleatherorsimilarbeltmustbeworn.Leatherdressshoesthatareingoodorder

andnotoverlyscuffedmustbeworn.



TheFirmencourages

a“whenindoubt,leaveitout”approachtodress codedecision‐making.Ifanassociateis

leftwonderingiftheclothingselectionisappropriate,theassociateshallwearsomethingelse.Definingbusiness

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page44of63



casualisachallengeandrequiresjudgementbytheFirm.PleasekeepinmindthattheFirmisaprofessional

businessoffice,whereclientsandothersoftenvisit.Alsokeepinmindthatassociatesshoulddressthewaythey

wantotherstoperceivethem.Pictorialexamplesofacceptableandunacceptable

attirecanbefoundinthe

Appendix.



Associatesfoundtobeinviolationofthedresscodepolicywillbeverballynotif iedoftheviolationandaskedto

notwearsimilarclothinginthefuture.He/shemightalsobesenthomewithoutpay.Repeatedviolationsmay

leadtodisciplinary

action,uptoandincludingtermination.



Fromtimetotime,theFirmwilltemporarilyimplementdifferentdresscodepoliciesforvariouscircumstances

suchasclientmeetings,celebrationofsportingevents,officecleaning,etc.Thiswillbecommunicatedviaemail

severaldayspriortothecircumstanceorevent.



Itisthe

intentofthispolicytocomplywithapplicablelawprohibitingdiscriminationonthebasisofcolor,race,

religion,sex(includingpregnancy,sexualorientationandgenderidentity),nationalorigin,disability,age,genetic

informationandanyotherstatusprotectedundersuchapplicablelaw.



5‐3.Piercings,Jewelry,andTattoos



Overview

TheFirmexpectsallassociatestoexerciseappropriatejudgmentregardingpersonalappearance,dressand

groomingtobemosteffectiveintheperformanceoftheirworkplaceduties.TheFirmrecognizesthatpersonal

appearanceisanimportantelementofself‐expressionandstrivesnottocontrolordictateappropriate

associateappearance,specificallywith

regardtojewelry,piercings,ortattooswornasamatterofpersonal

choice.



Inkeepingwiththisapproach,theFirmallowsreasonableself‐expressionthroughpersonalappearance,unless

a)itconflictswithanassociate’sabilitytoperformhis/herpositioneffectivelyorwithhis/herspecificwork

environment,

orb)itisdeemedoffensiveorharassingtowardco‐workersorotherswithwhomtheFirm

conductsbusinessandhas contactwithassociates.



Procedures

TheFirmpermitsassociatestowearjewelryandpiercings,ortodisplaytattoosattheworkplacewithinthe

followingguidelines.Factorsthatmanagers,memb ers ofManagementortheHumanResourcesrepresentative

willconsiderdeterminewhetherjewelry,piercings,ortattoosmayposeaconflictwiththeassociate’sjobor

workenvironmentinclude

‐



 Personalsafetyofselforothers,ordamagetoFirmproperty.



 Productivityorperformanceexpectations.



 Offensivenesstoco‐workers,customers,vendors,orothersintheworkplacebasedonracial,sexual,

religious,ethnic,orothercharacteristicsorattributesofasensitiveorlegallyprotected nature.



 Corporate

orsocietalnorms.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page45of63



 Customercomplaints.



IftheFirmdeterminesanassociate’sjewelry,piercingsortattoosmaypresentsuchaconflict,theassociatewill

beencouragedtoidentifyappropriateoptions,suchasremovalofexcessoroffensivejewelryorpiercings,

coveringoftattoos,transfertoanalternativeposition,orotherreasonablemeansto

resolvetheconflict.



Similartodresscode,piercings, jewelryandtattoosremainachallengetodefinebytheFirmandremains

subjective.



Anenvironmentofmutualcooperation,respect,andfairandconsistenttreatmentforallassociatesistheFirm’s

goal.Nonetheless,theFirmislegallyresponsibleforensuringthatno

associatesaresubjecttoharassmentora

hostileworkenvironment.Asaninitialsteptowardresolutionofanycomplaintoroffenseunderthispolicy,

membersofManagementandtheHumanResourcesrepresentativewillberesponsibleforexplainingthepolicy

andansweringassociatequestions.Ifanagreeablesolutioncannotbereachedat

thatstage,theHuman

ResourcesrepresentativewillfollowFirmprocedurestoresolvetheissue.



5‐4.Workspace



Associatesareresponsibleformaintainingtheworkspaceassignedtothem.Aclean,orderlyworkspaceprovides

anenvironmentconducivetoworkingefficiently.Associatesshouldkeepinmindthattheirworkspaceispartof

aprofessionalenvironmentthatportraystheFirm’soveralldedicationtoprovidingqualityservicetoitsclients.

Therefore,associate

workspacesshouldbeclean,organized,andfreeofitemsnotrequiredtoperformthejob.

Extremecareanddiligencemustbetakentoensuresensitive informationremainssecureatalltimes.



5‐5.CloseQuarters



Associateswillbeworkinginclosequartersandassuchtheymightfinditdifficulttocompleteworktasks

withoutdistraction.TheFirmwantstoemphasizethreeconsiderations‐



 Associatesarebusyandhavealotofworktodo.Therefore,theFirmencouragesassociatestonotlingeror

distract

otherassociatesunnecessarily.



 Associatesneedtofindawaytocontinuebeingproductivewhilehavinganoccasionalsocialconversation.

LearningtoengageenoughtobeengagedwhilecontinuingtobeproductiveisaskilltheFirmencourages

associatestodevelopandfoster.



 Associatesmustbeawareofcertain

foodsandodorsthatmightbeunpleasanttootherassociates.



5‐6.SecurityandPrivacyProcedures



TheFirmhasSecurityandPrivacyProceduresthatarealsoprovidedtoclients.Associatesarerequiredtoadhere

tothefollowing‐



BuildingSecurity

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page46of63



Ourofficebuildingsarelockedafterhours.Allguestsandclientswhoarriveatourofficesmustcheckinwith

oneofouradministrativeassistantsorclientsupportpersonnel.Duringtaxseason,itiscommontohave25‐30

associatesthroughouttheofficesincludingconferencespaces.Allassociatesmustbe

continuouslyawareof

theirsurroundingsandchallengeanyonewhoisnotescortedorrecognized.



Headsets/Speakerphone

Allassociatesareequippedwithcordlessheadsetstoallowthemtoquietlyandsecurelycontinueworkingwith

twohandswhilebeingonholdorspeakingwithaclientincludingimprovedlong‐termergonomics.Headsetsare

requiredtobeusedforallphonecalls.



Speakerphoneisstronglydiscouragedforthesake

ofhands‐freeefficiencyorassociateergonomics.If

speakerphoneisused,theassociatemustalwaysannouncetotheotherpartythattheyareonspeakerphone

andnamethelisteningparticipants.



Printers

TheFirmhasprintercopier sforallsensitiveandtaxdocumentprinting.Printersareroutinelymonitoredbyall

associates,andallassociatesarerequiredtoretrieveprintoutsimmediatelyafterprinting.Allunclaimed

printoutswillbeshredded daily.



Shredding

Lockedshreddepositoriesarelocatednexttotheprintercopiersandthroughouttheoffice.Abondedshredding

serviceperiodicallyarrivestoshredthedocumentson‐site.Associatesmustensureallunnecessaryprintouts

anddocumentationareplacedintothelockedshreddepositories.



ContentControl

TheFirmhasimplementedafirewalldevicewithcontentmonitoring. Allinboundinternettrafficiscomparedto

allowedcontent,andmostofitisdisallowedbecauseofmalwareandviruses.Associatesarerequiredtocomply

withourcontentcontrolandmonitoring,andtonotattempttobypassthesemeasures.Shouldassociates



encountercontentfilteringandcontrolthattheybelievetobeincorrect,theyshouldsubmitaFacilitiesRequest

viatheEmployeePortalwebpage. 



EmailWasher

AllemailssenttotheFirmgothroughamailwasherprogramtocomparethesendertoknownspammersand

authorsofmalwareandviruses.Themailwasheralsodeniescertainfiletypesforattachments.Asaresult,all

ZIPandEXEfilesareexcluded.Associatesarerequiredtocomplywith

ouremailwashingandmonitoring, andto

notattempttobypassthesemeasures.



EmailedAttachments

Associatesmustneveremailattachmentswheresensitiveinformationiscontainedwithintheattachment.

Rather,thesefilesordocumentsmustbesenttotheclientorthird‐partyrecipientviatheclientportal

(ShareFile)andtherecipientnotifiedaccordingly.Inaddition,associatesshallneversendpersonalinformation

suchassocialsecuritynumbers,

datesofbirth,bankinginformationorpasswordsthroughemail.



EmailEtiquette

TheCustomerServicemanualhasveryspecificemailpoliciesandproceduresincludingtheonesabove.

AssociatesarerequiredtounderstandandcomplywiththeCustomerServi cemanual.

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page47of63



CreditCardPayments

IncompliancewithPaymentCardIndustryDataSecurityStanding(PCI),creditcardnumbersandassociated

informationmustbeentereddirectlyintoourcreditcardprocessingwebportal.Ifthereisatechnological

reasontorecordthisinformationonpaper,itisimmediatelyshreddedafterbeingenteredintoourpayment

processingsystem.



5‐7.UseofOfficeEquipment



Certainequipmentisassignedtoassociatesdependingontheneedsoftheposition,suchasacalculator,

computerandprinter,andaccesstoourservers.ThisequipmentisthepropertyoftheFirmandcannotbe

removedfromtheofficewithoutpriorapprovalfromtheHumanResourcesrepresentative.Itis

expectedthat

associateswilltreatthisequipmentwithcareandreportanymalfunctionsimmediatelytotheFirmviaFacilities

Requestformsocorrectiveactioncanbetaken.



Associatesareallowedtousecertainsoftwareandofficeequipmentfortheirperiodicpersonaluse.Postagewill

bedeductedfromtheassociate’spaycheck.

Personalcopierusageisallowedprovideditisnotexcessive.Ifan

associateisallowedtoworkremotely,heorshemaybringareasonableamountofofficesupplieshometo

performtherequiredtasks.



SoftwaremustnotbeinstalledonaFirmcomputersystemwithoutthepriorapprovalfrom

JasonWatson,

AmandaPatten,orKelliHarless.Thisisrequiredsothatourinformationtechnologysupportvendorcanproperly

maintainoursystems.



5‐8.InternetAccess



Accesstotheinternetisgivenprincipallyforwork‐relatedactivities,advancingtheFirm’sinterests,approved

educational/trainingactivities andprofessionalresearchpurposes.Incidentalandoccasionalpersonaluseand

studyuseispermitted.Thisprivilegeshouldnotbeabusedandmustnotaffecttheassociate’sperformanceof

employment‐related

activities.



TheFirm’sinternetsystemisatalltimesthepropertyoftheFirm.Byaccessingtheinternetservicesthrough

facilitiesprovidedbytheFirm,associatesacknowledgethattheFirm(byitselforthroughitsinternetservice

providerorITvendor)mayfromtimetotimemonitor,logandgatherstatistics

onassociateinternetactivityand

mayexamineallindividualconne ctionsandcommunications.



PleasenotethattheFirmusesemailfilterstoblockspamandcomputerviruses.Thesefiltersmightfromtimeto

timeblocklegitimateinternetdata.



Associatesmaynotaccess,download,ordistributematerialthatisillegal,orwhich

othersmayfindoffensiveor

objectionable,suchasmaterialthatispornographic,discrimina tory,harassing,oranincitementtoviolence.



AssociatesmustrespectandcomplywithcopyrightlawsandintellectualpropertyrightsofboththeFirmand

otherpartiesatalltimes.Whenusingweb‐basedsources,associatesmustprovideappropriate

attributionand

citationofinformationtothewebsites.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page48of63



Inallcircumstances,useofinternetaccessmustbeconsistentwithapplicablelawandFirmpolicies.Violationof

thispolicyisaseriousoffenseand,subjecttotherequirementsofapplicablelaw,mayresultinarangeof

sanctions,fromrestrictionofaccesstoelectroniccommunicationfacilitiestodiscipline,up

toandincluding

termination.TheFirmreservestherighttolimitaccesstocertainwebsitessuchasFacebook,Instagram,Twitter

andmostsocialmediawebsitesincludingothernon‐work‐relatedwebsites.



TheFirmprovideswirelessinternetaccessforallguestsandclients.Allassociatesareencouragedtoconduct

personalinternetactivity

duringbreaksbyusingtheguestwirelessinternetaccessviatheirpersonalmobile

devices.AssociateshavenorightofprivacywhenusingtheFirminternetsystem.



5‐9.Email,Voicemail,andOtherTechnicalResources



Theemailandvoicemailsystems,aswellasothertechnicalresourcesprovided bytheFirm,arethepropertyof

theFirm.Allemailsarearchivedonthemailserverinaccordancewithourrecordsretentionpolicy,andall

emailsaresubjecttoreviewbytheFirmorthird‐partyauthorities

withalegalbasisforreview.Ifduringthe

courseofyouremployment,youperformortransmitworkonFirmcomputersystemsorothertechnical

resources,associateworkproductmaybesubjecttotheinvestigation,searchandreviewofothersin

accordancewiththispolicy. 



Inaddition,anyelectronicallystoredcommunications

thatassociateseithersendtoorreceivefromothersmay

beretrievedandreviewed.Associateshavenorightofprivacyastoanyinformationorfilemaintainedinoron

FirmpremisesortransmittedorstoredthroughFirmcomputersystems,voicemail,email,orothertechnical

resources.Associatesmaymakelimited

useofouremailandvoicemailsystems,aswellasothertechnical

resourcesprovidedbytheFirm,forpersonalmatters,solongassuchuseiskepttoaminimumanddoesnot

interferewithworkortheFirm’simageofprofessionalism.



TheFirmemailandvoicemailsystems,aswell

asothertechnicalresourcesprovidedbytheFirmareFirm

property,andassuch,aresubjecttomonitoring.Systemmonitoringisdoneforassociateprotectionandthe

protectionoftherightsorpropertyoftheprovideroftheseservices.Pleaseconsiderthiswhenconducting

personalbusinessusingFirmresources.



Associates

shallnotopenanyemailattachmentthatisaZIPfileorEXE(executable)file.



Emailandvoicemailsystems,aswellasothertechnicalresourcesprovidedbytheFir mmaynotbeusedfor

harassmentorotherunlawfulpurposes.Emailandvoicemailsystems,aswellasothertechnicalresources

providedby

theFirmareaFirm‐providedprivilege,andareFirmproperty.Rememberthatwhenassociatessend

emailfromtheFirmdomain(wcginc.com)orutilizeanyother electronicortechnicalmeanstocommunicate,

theyarerepresentingtheFirmwhetherthemessageisbusiness‐relatedorpersonal.



Violationofthispolicyis

aseriousoffenseandsubjecttotherequirementsofapplicablelaw, mayresultina

rangeofsanctions,fromrestrictionofaccesstoelectroniccommunicationfacilitiestodis ciplinaryaction,upto

andincludingtermination.



Asnotedabove,emailandvoicemailsystems,aswellasothertechnicalresourcesprovidedbytheFirm

are

subjectatalltimestomonitoring,andthereleaseofspecificinformationissubjecttoapplicablelawandFirm

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page49of63



rules,policiesandproceduresonconfidentiality.Existingrules,policiesandproceduresgoverningthesharingof

confidentialinformationalsoapplytothesharing ofinformationviacommercial software.



AllassociatesmustuseanemailsignaturethatisFirmapprovedandmay notalter it. 



Allassociatesarerequiredtounderstandand

complywiththeemailetiquetteprovisionsoftheCustomer 

ServiceManual.



5‐10.RecordingDevices



Recordingdevicessuchastaperecorders,cellphones,electronicwatchesoranydevicethathasthecapability

ofrecordingcannotbepresentinallprivatemeetings.Inaddition,electronicwatchesregardlessofrecording

capabilityarenotpermittedinanyprivatemeeting.Privatemeetingsincludebutarenotlimitedtomanagement

teammeetings,all‐handsmeetings,associatereviewmeetings,disciplinarymeetingsoranymeetingthatthe

Firmdeemsprivate.Ifameetingoutsideofwhatisstatedaboveisdeemedprivate,theFirmwilleither

announceassuchatthestartofthemeetingorlabelassuchinacalendarinvite

forthemeeting.



RecordingdevicesarepermittedintrainingeventsyetthecontentremainspropertyoftheFirm.Thereisalimit

ofonerecordingdevice/cellphoneperemployee.Ifarecordingdevice/cellphoneisdeemedtobeadistraction

itwillberemovedfromthemeeting.



5‐11.SocialMedia



Theterm“socialmedia”includesallmeansofcommunicatingorpostinginformationorcontentofanysorton

theInternet,includingtoanassociate’sownorsomeoneelse’sweblogorblog,journalordiary,personal

website,socialnetworkingoraffinitywebsite,webbulletinboard,orachatroom,whether

associatedor

affiliatedwiththeFirm,aswellasanyotherformofelectroniccommunication.Thesame principlesand

guidelinesfoundintheFirmrules,policiesandproceduresapplytoanassociate’ssocialmediaactivitiesonline.



Giventhetransparencyandglobalreachofsocialmedia,anyconductthatadverselyaffectsan

associate’sjob

performanceortheperformanceoffellowassociates,orotherwiseadverselyaffectstheFirm’slegitimate

businessinterests,mayresultindisciplinaryaction,uptoandincludingtermination.



Similarly,inappropriatepostings,includingbutnotlimitedtodiscriminatoryremarks,harassment,andthreatsof

violenceorsimilarinappropriateorunlawfulconductwill

notbetoleratedandmayresultindisciplinaryaction,

uptoandincludingtermination.



Thisrestrictionwillnotapplytoanypostingsmadeintheexerciseofanyrightsgrantedtoanassociateby

applicablelaw.Forexample,Coloradoprohibitsemployersfrompunishingassociatesforlegaloff‐dutyactiviti es

thatdo

notconflictwiththeemployer’sbusiness‐relatedinterests.TheFirmremindsallassociatesthata

conflictmightnotbereadilyapparenttousecommonsenseandjudgemen twhenpublishinginformationon

socialmediawebsites.Additionally,associate’sspeechisgenerallyprotectedunderWhistleblowerprovisionsas

well.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page50of63



5‐12.TelephonesandCellPhones



AccesstotheFirmtelephonesystemisgivenprincipallyforwork‐relatedactivitiesorapprovededucationaland

trainingactivities.Incidentalandoccasionalpersonaluseispermitted. Thisprivilegeshouldnotbeabusedand

mustnotaffecttheassociate’sperformanceofemployment‐relatedactivities.Telephoneusageshouldbebased

uponcost‐

effectivepracticesthatsupporttheFir m’smissionandshouldcomplywithapplicablerulesand

regulations.



Associatesshouldusecommonsenseandsoundjudgmentwhenmakingorreceivingpersonalphonecallsand

textmessagesatwork.Associatesmayusetheircellphonesforpersonalphonecalls,textmessagesandother

personalactivities

whileattheirworkspaceprovideditisnotadistractionorinterfereswithwork‐relatedduties

andtasks.Additionally,associatesareencouragedtorespectothernearbyassociatesbymakingorreceiving

personalphonecallsinclosed‐dooroffices,emptyconferenceroomsoroffices,thesocialloungeandkitchen,

hallways,the

garage,thepatioandparkinglots.



Ifcellphoneusebecomesadistractiontoassociatesortheirworktasks,associateswillreceiveappropriate

disciplinaryaction,uptoandincludingtermination.Theuseofcamerasoncellphonesduringworkhoursis

prohibitedtoprotecttheprivacyoftheFirmas

wellasoffellowassociates.However,thisrestrictionwillnot

applytoanyrecordingsmadeintheexerciseofanyrightsgrantedtoanassociatebyapplicablelaw.



TheFirmtelephonesystemisatalltimesthepropertyoftheFirm.Byaccessingthetelephonesystemthrough

facilitiesprovidedby

theFirm,associatesacknowledgethattheFirmhastherighttomonitoritstelephone

systemfromtimetotimetoensurethatassociatesareusingthesystemforitsintendedpurposes.Associates

havenorightofprivacywhenusingtheFirmtelephonesystem.



5‐13.HeadphonesandSpeakers



TheFirmallowsassociatestowearheadphoneswhileworkingprovideditis notadistractiontootherassociates,

oradeterrenttoassociateinteractions.Headphonescannotcontributetoareductioninsafetymarginssuchas

hearingfirealarms,andmaynotcauseareductioninthequalityofworktasks

oraninterferencewithassociate

responsibilities(suchasansweringthetelephone).Bluetoothenabledspeakerstostreamandplaymusicare

alsoallowed.Associatesareencouragedtoberespectfulofotherassociateswhomightbeaffectedby

backgroundsounds.Onlyappropriatemusicmaybestreamedandplayed.



5‐14.TobaccoUse



Inordertoprovideasafeandcomfortableworkingenvironmentforallassociates,alltobaccouseincluding

smoking,vapecigarettes,chewingtobacco,etc.isstrictlyprohibitedatalltimesinsideouroffices.Thisdoesnot

applytoFirmfunctionssuchasmeetingsorpartiesthatareheldoutsideouroffice.



5‐15.Drug‐FreeandImpairment‐FreeWorkplace



Tohelpensureasafe,healthy,andproductiveworkenvironmentforourassociatesandothers,toprotectFirm

property,andtoensureefficientoperations,WCGhasadoptedapolicyofmaintainingaworkplacefreeofillegal

drugs.

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page51of63



Theunlawfulorunauthorizeduse,abuse, solicitation,theft,possession,transfer,purchase,sale,ordistribution

ofcontrolledsubstancesrequiringprescriptionorillegaldrugsbyanindividualanywhereonFirmpremises,

whileonFirmbusiness(whetherornotonFirmpremises)orwhilerepresentingtheFirm,isstrictlyprohibited.

Associatesandother

individualswhoworkfortheFirmalsoareprohibitedfromreportingtoworkorworking

whiletheyareusingorundertheinfluenceofalcoholoranycontrolledsubstances,whichmayimpactthe

associate'sabilitytoperformtheirjoborotherwiseposesafetyconcerns,exceptwhentheuseispursuant

toa

licensedhealthcareprovider’sinstructionsandauthorizationtoreporttowork.



TheFirmmaintainsapolicyofnon‐discriminationandwillcond uctagood faith efforttomakereasonable

accommodationstoassistindividualsrecoveringfromsubstanceandalcoholdependencies,andthosewhohave

amedicalhistorywhichreflectstreatmentfor

substanceabuseconditions.Weencourageassociatestoseek

assistancebeforetheirsubstanceabuseoralcoholmisuserendersthemuna bletoperformtheessential

functionsoftheirjobsorjeopardizesthehealthandsafetyofanyFirmassociate,includingthemselves.



TheFirmhasalcoholicbev eragesstoredontheFirmpremisesfor

socialuseoutsideofworkactivities.

Periodically,theFirmmightofferalcoholicbeveragestoassociateswhoare21yearsofageorolder.Associates

haveastrictlimitoftwototalforthedayandoneperhour,whicheverismorerestrictive.Associatesmustuse

soundjudgmentwhenconsumingalcoholto

avoidimpairmentorintoxicationandareremindedtonotoperate

avehicleundertheillegalinfluenceofalcohol.



FromtimetotimetheFirmwillhostsocialeventsforassociatesandassociates’families.Associatesarenot

requiredtoattend.Ifassociatesattendtheevent,theywillnotbepaidor

compensated.Associatesare

remindedthattheymustconductthemselvesinaprofessionalmannerexercisingsoundjudgmentand

discretion.



Violationofthispolicywillresultindisciplinaryaction,uptoandincludingtermination.



5‐16.Medications



Over‐the‐countermedicationandvitaminsareavailabletosupportasafeandhealthyworkplace.Associates

shallonlyusemedicationasdirectedbyitsinstructionsand/orlicensedhealthcareprovider.TheFirmisnot

liableforanyadverseissuesstemmingfrommedicationandvitaminsthatareprovided.Associatesare

remindedthattheuseofmedicationisathisorherownrisk.



5‐17.ConflictofInterestandBusinessEthics



ItisWCG'spolicythatallassociatesavoidanyconflictbetweentheirpersonalinterestsandthoseoftheFirm.

ThepurposeofthispolicyistoensurethattheFirm'shonestyandintegrity,andthereforeitsreputation,arenot

compromised.Thefundamentalprincipleguidingthispolicyisthatnoassociate

shouldhave,orappeartohave,

personalinterestsorrelationshipsthatactuallyorpotentiallyconflictwiththebestinterestsoftheFirm.

Itisnotpossibletogiveanexhaustivelistofsituationsthatmightinvolveviolationsofthispolicy.However,the

situationsthatwouldconstituteaconflictinmostcases

includebutarenotlimitedto‐



 Holdinganinterestinoracceptingfreeordiscountedgoodsorservicesfromanyorganizationthatdoes,or

isseekingtodo,businesswiththeFirm,byanyassociatewhoisinapositiontodirectlyorindirectly

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page52of63



influenceeithertheFirm'sdecisiontodobusiness,orthetermsuponwhichbusinesswouldbedonewith

suchorganization,



 holdinganyinterestinanorganizationthatcompeteswiththeFirm,



 beingemployedby(includingasaconsultant)orservingontheboardofanyorganizationwhichdoes,

oris

seekingtodo,businesswiththeFirmorwhichcompeteswiththeFirmand/or,



 profitingpersonally,e.g.,throughcommissions,loans,expe nse reimbursementsorotherpayments,from

anyorganizationseekingtodobusinesswiththeFirm.



Aconflictofinterestwouldalsoexistwhenamember

oftheassociate'simmediatefamily,suchaschil dren,

stepchildren,parents,stepparents,spouse,domestic/ civilunionpartnerorparents‐in‐law,isinvolvedin

situationssuchasthoseabove.



Thispolicyisnotintendedtoprohibi t theacceptanceofmodestcourtesies,openlygiven,andacceptedaspart

oftheusual

businessamenities.Forexample,occasionalbusiness‐relatedmealsorpromotio nalitemsof

nominalorminorvaluearepermitted.



Itistheassociate'sresponsibilitytoreportanyactualorpotentialconflictthatmayexistbetweentheassociate,

includingtheassociate'simmediatefamily,andtheFirm.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page53of63



Section6–OtherProvisions



6‐1.CellPhoneEligibilityandReimbursement

Associateswhoopttousetheirowncellphoneforwork‐relatedcallsinsteadofacompany‐issuedphoneare

eligibleforacellphonereimbursementofupto$30permonth. 



Alleligiblemanagers,supervisorsandassociatesmustadheretothefollowingguidelines.



1. Properemailrulesandetiquette

mustbefollowedwhichisoutlinedinthisHandbookandothertraining

materials.



2. Managersandassociatesmaynotusetheirpersonalcellphonesforcommunicationsonbehalf oftheFirm

unlessa)theassociateiscallingtheofficeoranassociatedirectly,c)isusingTeamstocommunicatewith

an

associatedirectlyorjoiningameeting,orb)isusingtheRingCentralapplica tion.



Aclientorprospectiveclientshouldneverbeabletocallanassociatedirectlyonhisorhercellphone.



3. Amanager,supervisororassociatefoundabusingthecellphoneoremailpoliciesorotherwise

not

advancingtheFirm’sbestinterestswhenusinghisorhercellphoneforFirmpurposesmayfacedisciplinary

actionuptoandincludingtermination.



TheFirmmayoverrideorcancelthecellphoneeligibilityforanymanager,supervisor,orassociateatitssole

discretion.TheFirmwillnotfurnish

anycellphoneequipmentorsupplies.



6‐2.ClientEvents



FromtimetotimetheFirmwillhostclienteve nts.Non‐exemptassociatesarenotrequiredtoattend,but

exemptassociatesmayberequiredtoattend.Ifassociatesattendtheevent,theywillnotbepaidor

compensated.Associatesareremindedthattheymustconductthemselvesinaprofessionalmanner.



Clienteventsmightalsohavealcoholic beverages.Associateshaveastrictlimitoftwototalforthedayandone

perhour,whicheverismorerestrictive.Associatesmustusesoundjudgmentwhenconsumingalcoholtoavoid

impairmentorintoxicationandareremindedtonotoperateavehicleundertheillegal

influenceofalcohol.



6‐3.ProfessionalCredentialsandRenewals



Associateswithprofessionalcredentialsmustmaintainthesecredentialsthroughtimelycontinuingprofessional

education(“CPE”)andothercomplianceactions.TheFirmprovidesaccesstoCPEresourcesthroughvarious

vendors.AssociateswillnotbecompensatedfortimespentonCPEorothercomplianceactionsunlessapproved

bytheFirm.Associates mayrequest

PTOtomaintaintheircreden tials.AssociatesmayalsouseFirmresources

suchasacomputer,internetandofficeequipmenttoaccessCPEandcompliancematerials.



Ifanassociateisunabletomaintainaprofessionalcredential,theymustnotifyhis/hermanagerandthe

HumanResourcesrepresentativeimmediately.

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page54of63



Associatesarereimbursedforrenewalfeesforcertaincredentialsandotherprofessionalrequirements butare

limitedtoEnro lledAgentandCertifiedPublicAccountant(CPA)renewalfees,andPTINrenewalfees.CPA

renewalsarestate‐specific,andwhilesomeassociatesmightbeapprovedinmultiplestates,theFirmwillonly

reimburse

aCPArenewalfeeforonestate.



OthercertificationssuchasCertifiedValuationAnalyst,CertifiedFraudExaminerandQuickBooksProAdvisorwill

generallybereimbursedbytheFirm.However,associatesarestro nglyencouragedtodiscussthematterwithhis

orhersupervisorormanagerforreimbursementeligibilityandobtainapprovalprior

toincurringtheexpense.



6‐4.ProfessionalMemberships



TheFirmdoesnotrequireassociatestobemembersofanyprofessionalorganizationsuchasAICPA.Therefore,

membershipsareatthediscretionoftheassociateandarenotconsideredareimbursableexpensebytheFirm.



6‐5.TrainingManualsandPay



Allassociatesmustread,expresstheirunderstanding,andcomplywiththevarioustrainingmanualspertinentto

theassociate’sposition.Homestudyquestionsareexpectedtobecompletedpriortothetrainingevent.Each

trainingmanualsegmentandtheassociatedhomestudyquestionshasafixednumberofhoursofhome

study

pay.Regardlessofanemployee’sstartdatewiththeFirm,allhomestudypaywillbepaidonthefirstpaydate

ofApril.Tobeeligibleforhomestudypay,anassociatemustbepresentlyemployedbytheFirmonthefirstpay

dateofApril.



Thefollowinghome

studypayforeachtrainingeventissubjecttochangewithoutnotice.



BasicNew‐HireTraining $750

BasicNewHire‐TrainingwithTaxEmphasis $1250

BusinessConsultation $750



IftheFirmdeterminesthatthehomestudytrainingeventwasnotcompletedinfullorinatimelymanne r, the

home

studytrainingeventwillbeconsideredunsatisfactory,andtheassociatewillnotbepaidforhomestudy.



Allclassroomtrainingaspartoftheusualworkdaywillbepaidaccordingtopre‐existingcompensation

arrangementsforeachassociateinattendance.



OtherpoliciesandproceduresbeyondthisHandbookareincorporatedin

ourtrainingmanualsandmater ials.

Associatesareexpectedtobefamiliarwithandfollowthepoliciesandprocedurescontainedinourtrainin g 

manualsandmaterials.Trainingmanuals andmaterialsareavailableontheonlinetrainingplatformprovidedby

TrainualwhichisavailableontheEmployeePortalwebpage.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page55of63



6‐6.Discipline,AcknowledgementofConversation



Shoulddisciplinaryactionneedtobetaken,theassociatewillreceiveanAcknowledgementofConversation

(“AOC”)letterwhichoutlinesthemattersgivingrisetothediscipline,theactionbeingtakenbytheFirm,a

correctiveplanfortheassociate(performanceimprovementplan),andatimelineofmonitoringandfollow‐up.



AsampleAcknowledgementofConversationletteriscontainedintheAppendix.Theassociatewillberequired

tosigntheAOC;however,theassociateisnotnecessarilyagreeingwiththetopics,concernsandissues

presentedintheAOC,andtheassociatefullyunderstandsthattheyaresolelytheFirm’sassessmentsas

an

employer.Separately,associatesmayrespondtotheirmanager,memberofManagementortheHuma n

ResourcesrepresentativeinwritingoremailtotheassessmentsdetailedintheAOC.



6‐7.AssociateReviews



AllpermanentassociateswhoarenotPartnersorDirectorswillreceiveanassociatereviewtwiceperyear,

typicallyinMayandNovember.Givenworkloadsandavailabilities,associatereviewsmightoccurinJuneand

December.AssociatesarenoteligibleforanassociatereviewunlesshavingbeenemployedbytheFirmfor

at

least90days.



Associatesarecautionedtonotexpectincreasesincompensationinconnectionorassociationwithanassociate

reviewalthoughanincreaseincompensationmightoccurconcurrentlywithanassociatereview.WCG’sgeneral

philosophyforincreasesincompensationismoreimmediatewhenperformanceandother attributesare

recognized

andvalued.



Associatesmustself‐evaluatethemselvesusingtheEmployeeReviewformavailableontheEmployeeWebpage

portal.Managerswillalsocompletetheform.Duringtheassociatereview,bothcompletedformswillbe

reviewedandcompared.TheassociatewillsigntheManager’scompletedEmployeeReviewformandwill

receivea

copy.



Ifaperformanceratingof1isreceivedonanyperformancecomponent,task,orduty,whichrepresentsthatthe

associatedidnotmeetstandards,aPerformanceImprovementPlanincludingtimelinesforimplementation,

additionaltrainingandreviewwillbeestablished.



DuringNovemberreviews,aCareerDevelopmentPlan(CDP)willbe

createdorreviewedifoneexists.WCG

encouragescareerandprofessionaldevelopmentforallassociates,andaCDPhelpsguideandprovides

accountabilityfortheFirmandtheassociate.



6‐8.14‐Dayand90‐DayAssociateReviews



Newassociateswillbegivena14‐dayassociatereviewanda90‐dayassociatereview.Unliketypicalassociate

reviews,onlytheassociate’smanagercompletestheEmployeeReviewform.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page56of63



6‐9.BackgroundChecks



Backgroundcheckswillbeperformedimmediatelyafteracceptinganemploymentofferandpriortostartingany

workfortheFirm.Therearefoursearches:SocialSecuritynameanddatabasematch,nationalcriminaldatabase

search,sexoffenderlistsearchandemploymentcreditreport.



Giventhesensitivenatureofourindustry,the

Firmusesthisinformationincludingassociatewrittenoremailed

statements,asappropriate,toassessassociateriskfortheft,misappropriationofclientinformation,unethical

behaviors,andothersubstantiallyrelatedriskstotheaccountingandtaxpreparationprofession.TheFirmuses

Checkr.comforitsbackgroundchecksandremainsfullycompliantwithfederal,

state,andlocallawsincluding

theFairCreditReportingAct.RefertotheFCRAcomplianceinformationcontainedintheAppendix.TheFirm

bearsthefullcostofallbackgroundchecks. 



Backgroundchecksarealsoperformedevery24monthsforcurrentassociatesandmaybeusedasacondition

ofcontinuedemployment.



AllassociateshavearighttohisorherbackgroundcheckswhichareavailableontheWCGEmployeePersonnel

Portal.Allassociateshavetherighttoexplainmatterscontainedinabackgroundcheckpriortoanyactionbeing

takenbytheFirminresponsetoadisqualifyingbackgroundcheck.



6‐10.WCGAssociatePersonnelPortal,AssociatePortalWebpage



PersonnelrecordsaremaintainedelectronicallyandareavailableontheWCGEmployeePersonnelPortalwhich

isaccessiblethroughthefollowinglink‐



https://wcg‐ee.sharefile.com/Authentic ation/Login



ThislinkisalsoavailablefromtheWCGEmployeePortalwebpage‐



https://www.wcginc.com/employee‐portal/



TheWCGEmployeePersonnelPortalmightcontai ntheassociate’sresume,application,payrollforms,

benefits

forms,backgroundchecks,employmentoffers(ifapplicable),compensationagreements,Acknowledgeof

Conversationlettersandotherpertinentinformation.Thisinformationwillbeavailablefor90daysafter

separationfromtheFirmandwillthenbearchivedforlegacypurposes.



6‐11.AnnualCompensationandGoals



TheFirmwillprovideannualcompensationandgoalsforpermanent,exemptassociatesduringNovemberor

Decemberforthefollowingyear.



6‐12.Notifications



Ifanassociateischargedwithacrimeorisadministrativelydisciplinedwhichmayresultinasuspensionorloss

ofaprofessionalcredential,heorshemustnotifyaFirmPartnerimmediately.Protocols mu stbefollowedto

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page57of63



ensurethatactivitiesrequiringaprofessionalcredential(suchassigningataxreturnorexercisingapowerof

attorney)arenottaintedorotherwisejeopardized.



6‐13.CPAExamReimbursementandBonusProgram



TheCPAcredentialisverydifficulttoearn,andwhileitcanfinanciallyrewarding,itcanalsobefinancially

difficulttoobtain.Assuchwehavethefollowingreimbursementsandbonuses.



 Reimbursementofupto$500oncetwopartsoftheCPAexamarepassed.Dateofeligibilityis

considered

whenthescoreofthesecondpartoftheCPAexamisreleased.



 Additionalreimbursementofupto$1,000onceallpartsoftheCPAexamarepassed.Dateofeligibilityis

consideredwhenthescoreofthelastpartoftheCPAexamisreleased.



 Additional

reimbursementupto$1,000afterremainingemployedbytheFirmfor6months.Dateof

eligibilityisconsideredwhenthelastpartoftheCPAexamisattendedplus180days.



 Bonusof$2,500oncecredentialedbyastate’sBoardofAccountancyandafterremainingemployedbythe

Firm

for12months.Dateofeligibilityisconsideredwhentheeffectivedateofastate’sBoardof

AccountancyissuanceoftheCPAcredentialplus365days.



Tobeeligibleforreimbursements,associatesmust‐



 Presentapaidinvoiceorsimilardocumentationshowingpaidexpenses forCPAstudymate rialsandcourses,

includingexamfeesandapplicationfees,and



 BecurrentlyemployedbytheFirmonthedateofeligibility.



Reimbursementsarelimitedtoactualout‐of‐pocketsexpensesbytheassociateforCPAstudymaterialsand

courses,includingexamfeesandapplicationfees.



Tobeeligibleforbonuses,associatesmust

becurrentlyemployedbytheFirmonthedateofeligibility.



TheFirmatitsdiscretionmayretroactivelyincludeassociateswhohavealreadypassedpartsoftheCPAexam

and/orhavebeenissuedaCPAcredentialbyastate’sBoardofAccountancy.



6‐14.EAExamReimbursementandBonusProgram



TheEAcredentialisverydifficulttoearn,andwhileitcanfinancially rewarding,itcanalsobefinanciallydifficult

toobtain.Assuchwehavethefollowingreimbursementsandbonuses.



 Reimbursementofupto$500onceall partsoftheEAexamarepassed.Dateofeligibilityis

consideredthe

dateofthelastEAexamistakenandpassed.



 Additionalreimbursementupto$500afterremainingemployedbytheFirmfor6months.Dateofeligibility

isconsideredwhenthelastpartoftheEAexamistakenandpassedplus180days.

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page58of63



 Bonusof$2,500oncecredentialedbytheInternalRevenueServiceandafterremainingemployedbythe

Firmfor12months.DateofeligibilityisconsideredwhentheeffectivedateoftheInternalRevenueService

issuanceoftheEAcredentialplus365days.



Tobeeligibleforreimbursements,associatesmust

‐



 Presentapaidinvoiceorsimilardocumentationshowingpaidexpenses forEAstudymaterialsandcourses,

includingexamfeesandapplicationfees,and



 BecurrentlyemployedbytheFirmonthedateofeligibility.



Reimbursementsarelimitedtoactualout‐of‐pocketsexpensesbytheassociatefor

EAstudymaterialsand

courses,includingexamfeesandapplicationfees.



Tobeeligibleforbonuses,associatesmustbecurrentlyemployedbytheFirmonthedateofeligibility.



TheFirmatitsdiscretionmayretroactivelyincludeassociateswhohavealreadypassedpartsoftheEAexam

and/or

havebeenissuedanEAcredentialbytheInternalRevenueService.



6‐15.BusinessExpenseReimbursement



Associateswillbereimbursedforreasonableapprovedexpensesincurredinthecourseofbusinessand

employment.Theseexpensesmustbeapprovedbytheassociate'smanager,amemberofManagementorthe

HumanResourcesrepresentativeandmayincludeairtravel,hotels,motels,meals,cabfare,rentalvehicles,or

gasandcar

mileageforpersonalvehicles.Astandardmileagereimbursementrateforbusinessmilesdriv enwill

bepaidforautomobiletravel.



Thedailyreimbursementlimitformealsandincidentalsis$79perfulldayand$59.25forthefirstandlastdayof

travel,unlessotherwiseapprovedbytheassociate’smanager.



All

expensesincurred,includingtraveldatesformealsandincidentals,shouldbesubmittedviatheEmployee

ReimbursementFormavailableontheEmployeePortalwebpagealongwiththereceiptsinatimelymanner.The

expensereimbursementrequestwillbeincludedintheassociate'spaychecknolaterthantheendofthepay

period

followingthepayperiodinwhichtheexpenseformwassubmitted.



Associatesareexpectedtoexerciserestraintandgoodjudgmentwhenincurringexpenses.Associates should

contacttheirmanageroramemberofManagementinadvanceiftheyhaveanyquestionsaboutwhetheran

expensewillbereimbursed. 



6‐16.EmergencyProcedures



Forfire,police,orambulance,call911.Checkwithyourmanagerforfurtherinformationonproceduresto

followinthecaseofanyformofemergency.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page59of63



Itistheresponsibilityofmanagersordesignatedassociatestoaccountforallassociatesinthebuildingandto

ensurethattheyhaveevacuatedsafely.Anevacuationsitewillbedesignatedsothatthedesignatedstaff

membercanaccountforallassociates.Immediatelyexitthebuildingandgotothe

evacuationsiteinthecaseof

anemergency.



IfYouDiscoveraFire



 Alertotherpersonsintheimmediatehazardarea.



 Activatethenearestfirealarm.



 Call911toreportthefire.



Immediatelyexitthebuildingandreporttothedesignatedevacuationarea.DONOTUSEELEVATORS.Managers

ordesignatedassociateswillmakesurethateveryonehasleftthe

building.Anassociateattendancewillbe

takentoaccountforallassociates.



DonotreturntothebuildingforanyreasonuntiltheFireDepartmentoranotherauthorityhasdeemedthe

buildingtobesafe.



MedicalEmergency



 Upondiscoveringamedicalemergency,call911.



 Staywiththeillorinjuredperson,beingcarefulnottocomeintocontactwithanybodilyfluidsunless

properlytrainedandprotected.



 Alertamanager,amemberofManagementortheHumanResourcesre presentative,sotheycannotify

emergency

contactoftheillorinjuredperson.



 Associatesintheimmediatevicinityoftheemergency,butnotinvolvedintheemergencyeffort,should

leavethearea.



IfYouReceiveaBombThreat



 Immediatelyrequestthataco‐workercall911.



 Keepthecalleronthetelephoneaslongaspossible.



 Askthecallertorepeatthemessage.



 Recordeverywordspokenbythecaller.



Ifthecallerdoesnotindicatethelocationofthebomborthe

timeofpossibledetonation,trytogetthecallerto

giveyouthisinformation.Informthecallerthatthebuildingisoccupied,andthedetonationofabombcould

resultindeathorseriousinjurytoinnocentpeople. 

Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page60of63



Payattentiontobackgroundnoisessuchasmotorsrunning,music,trafficnoises,oranyothernoisethatmay

giveaclueastothelocatio n ofthecalle r.Listencloselytothecaller'svoice,whethertheyaremaleorfemale,

whethertheyarecalmorexcited,anyaccentsorspeech

impediments.



Assoonasthecallerdisconnects,contactyourmanager,amemberofManagementortheHumanResources

representativeimmediately.



Evacuatethebuilding,leavingalldoorsopenandreporttothedes i gnatedevacuationsiteandremainthere.

Lawenforcementofficialswillwanttospeakdirectl ywiththepersonwhoreceived

thecall.Ifpractical,takeall

purses,handbags,briefcases,lunchcoolers,etc.withyoutoacceleratethepolicedepartment'sbombsearch.



Anassociateattendancecountwillbetakenforallassociates.



DonotreturntothebuildingforanyreasonuntiltheFireDepartment,thePoliceoranotherauthorityhas



deemedthebuildingtobesafe.



SevereWeather



Tornado



Whenatornadowarninghasbeenissuedand/orthestandardwarningsignal(athreetofive‐minutesteady

warningblastofafiresiren)hassounded,followtheproceduresbelow:



 Designatedassociatewillinformallassociatesthatatornadowarninghasbeenissued.



 Reporttothedesignatedtornado

safearea.Ifnotornadosafeareahasbeendesignated,itisgenerallysafe

togotostairwellsandinteriorbathroomsduetoadditionalsupportprovidedbypipesandplumbing.Stay

awayfromallwindows.



 Crouchdownontothefloorwithyourheadfacedownandcoveredbyyour

arms.



DonotreturntothebuildingforanyreasonuntiltheFireDepartment,thePoliceoranotherauthorityhas

deemedthebuildingtobesafe.



6‐17.EmploymentClassificationChanges



Fromtimetotime,theFirmwillmakechangestoanassociate’semploymentcl assification,whetherprompted

internallyorpromptedbytheassociate.



Thefollowingisabreakdownofeachscenarioofemploymentclassificationchanges:



ExempttoNon‐Exempt:Assumingthe90‐daywaitingperiodiscomplete,theassociatewillstart

earningPTO

immediately.Ifthe90‐daywaitingperiodisinprocess,theassociatewillreceiv esickpayaccrualuntilthe90‐day

periodisover.Iftheassociateisworkingfull‐time,theywillretaintheirhealthcarebenefits.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page61of63



ExempttoSeasonal/Temporary:Theassociatewillreceivesickpayaccrualimmediately.Theassociatewillno

longerqualifyforhealthcarebenefits.



Non‐ExempttoExempt:TheassociatewillbepaidoutonanyremainingPTO.Assumingthe90‐daywaiting

periodiscomplete,theassociatewillqualifyforunlimitedsick/PTObe nefits.Theassociatewillalsoqualifyfor

healthcarebenefitsassumingtheyarepastthewaitingperiodtoqualify.



Non‐ExempttoSeasonal/Temporary:TheassociatewillkeeptheirearnedPTOandwillreceivesickpayaccrual

immediately.Theassociatewillcontinuetonotqualifyforhealthcareben efits.



Seasonal/TemporarytoExempt:Assumingthe90‐daywaitingperiodiscomplete,theassociatewill qualifyfor

unlimitedsick/PTObenefits.Theassociatewillalsoqualifyforhealthcarebenefitsassumingtheyarepastthe

waitingperiodtoqualify. 



Seasonal/TemporarytoNon‐Exempt:Assumingthe90‐daywaitingperiodiscomplete,theassociatewillstart

earningPTOimmediately.Ifthe90‐daywaitingperiodisinprocess,theassociatewillreceivesickpayaccrual

untilthe90‐dayperiodisover.Theassociate’saccruedsickpaywillbeconvertedintoPTO. Iftheassociateis

workingfull‐time,theywillqualifyforhealthcarebenefits.

6‐18.LeavingtheFirm



IfanassociatewishestoresignhisorheremploymentwiththeFirm,theassociateisrequestedtonotifyhis/

hermanagerortheHumanResourcesrepresentativeoftheanticipateddeparturedateatleastthirty(30)days

inadvance.Thisnoticeshouldbeintheformofawritten

letter.



AssociateswillbepaidforaccruedbutunusedPTOaspartoftheassociate’slastpaycheck.Exemptassociates

donotaccruePTOandassuchdonotgetpaidforunusedPTO.



TheFirmasksallassociatestoparticipat einanexitinterviewwithaPartnerpriortoleaving

theFirm.Thisalso

providesanopportunitytoreturnkeysandotherFirmproperty.Theassociatewillreceivepreliminary

informationatthattimeregardingcontinuationcoverageandanyothercontinuationofbenefitsforwhichheor

shemaybeeligible.



AnassociatethatleavesthefirmmustreturnallFirmproperty

within7businessdays.Shouldaseparationof

employmentoccurbeforeyour one‐yearanniversary,theassociatewillberesponsibleforallpackingand

shippingcharges.PleaseseetheAcknowledgementandWageDeductionAuthorizationAgreementfor

additionalinformationconcerningthefailureofanassociatetotimelyreturnFirmproperty.



The

companyhealthinsurancepolicywillremainineffectfortheremainderofthemonthfollowingthe

terminationdate,thepaymentsforthecoveragewillbetake nout ofthelastissuedpaycheck.IftheFirmis

coveringtheinsurancecostsfortheassociate,anyadditionalweek’scoverageafterterminationwillbe

charged

totheassociateatthesamecostastheFirmischargedbytheinsurancecarrier.Anyadditionalcoveragethat

theemployeehaspreviouslyoptedinto(suchasfamilycoverage)willalsobetakenoutoftheemployee’slast

paycheck.



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page62of63



IfanassociateleavestheFirmingoodstanding,he/shemaybeconsideredforreemployme ntatalaterdate.

However,inthecaseofrehiring,includingseasonalpositions,theassociatemaybeconsideredanewassociate

withrespecttoPTO,benefitsandseniority.



6‐19.Termination



AssociateswillbepaidforaccruedbutunusedPTOaspartoftheassociate’slastpaycheck.Exemptassociates

donotaccruePTOandassuchdonotgetpaidforunusedPTO.



Aterminatedassociatemayreceivehis orherfinalpaycheckwithinthetimeaffordedbyapplicablelaw.



terminatedassociatemustreturnallFirmpropertywithin7businessdays.Shouldaseparationofemployment

occurbeforeyourone‐yearanniversary,theassociatewillberesponsibleforallpackingandshippingcharges.

PleaseseetheAcknowledgementandWageDeductionAuthorizationAgreementforadditionalinformation

concerningthefailureofan

AssociatetotimelyreturnFirmproperty.



Thecompanyhealthinsurancepolicywillremainineffectfortheremainderofthemonthfollowingthe

terminationdate,thepaymentsforthecoveragewillbetake nout ofthelastissuedpaycheck.IftheFirmis

coveringtheinsurancecostsfortheassociate,

anyadditionalweek’scoverageafterterminationwillbecharged

totheassociateatthesamecostastheFirmischargedbytheinsurancecarrier.Anyadditionalcoveragethat

theemployeehaspreviouslyoptedinto(suchasfamilycoverage)willalsobetakenoutoftheemployee’slast

paycheck.



6‐20.ModificationsandUpdates



Fromtimetotime,theFirmwillmakemodificationsandupdatestotheHandbook.Temporarymodifications

andupdateswillbedisseminatedviae mail.Ifatemporarymodificationorupdatebecomespermanent,itwill

behighlightedanddissemi natedinprintformtoeachassociate,inadditiontoanemailnotification.



For

themostcurrentAssociateHandbook,pleasevisittheCommonEmployeeFolderontheWCGAssociate

PersonnelPortal‐



https://wcg‐ee.sharefile.com/Authentic ation/Login



Rev.3.27.2024(2023Rev.0) 2024AssociateHandbook Page63of63



Appendix

ThefollowingitemsareincorporatedintotheHandbook.



 EmployeeReviewForm

 AcknowledgmentofConversationSample

 FCRACompliance

 DressCodeExamples

 AcknowledgementandWageDeduction AuthorizationAgreement

