Page 86 - New Hire Book 012022

examples include Southern Association of Colleges and Schools (SACS), Western
Association of Schools and Colleges (WASC), North Central Association of Colleges and
Schools (NCACS) and others.
• Technical Institutions or Schools – Accredited by the appropriate State Board of Education.
• Special Programs – These are limited to classroom lecture courses generally taken after
working hours and must clearly relate to the employee’s present position. This would
include courses specifically for administrative assistants, computers, CPA and CFA review
courses hosted at a community college.

Eligible Courses
Courses falling into the categories below are eligible for reimbursement.
• Current or Future Job Related Basic Reimbursement Plan –This plan covers any
undergraduate course which relates to maintaining or improving skills required in the
present position, or applicable law for retaining current job, pay, or status, or for courses
which relates to a job within Kontoor Brands which employee may eventually be
transferred or promoted, or to meet the minimum requirements of a job classification or
qualifies employee for a new trade or business within the allowed majors as described
below. This plan will also provide assistance for the attainment of a GED or equivalent.
Reimbursements made under this plan will be excludable from the gross income of
employee as provided by Code Section 127.
• Current Job-Related Supplemental Reimbursement Plan –This plan will provide tuition
reimbursement for any graduate course which enables an employee to maintain or
improve the skills required in his or her current position or to meet the requirements
established by Kontoor Brands or applicable law for retaining his or her job, pay or status
providing the major is business oriented and will enhance the employee’s career within
Kontoor Brands. Reimbursements made under this plan will be excludable from the gross
income of employee as a "working condition fringe" benefit under Code Section 132.

All courses that are required for the degree will be eligible for reimbursement under the terms of
this policy. Business oriented majors refers to majors in business administration, accounting and
finance, marketing, advertising, engineering disciplines (applicable to our industry), human
resources, information systems, etc. Non-business oriented majors (social studies, education,
medicine, theology, etc.) do not qualify for tuition reimbursement.

Seminars, conferences and workshops are not covered by this program. Attendance at these job
related events are approved and paid by Kontoor Brands only if they are company-initiated. These
sessions are generally short duration, conducted during business hours on company time and do
not normally require advance costs paid by the employee.

Reimbursement
Employee is responsible for payment of all course expenses. When the course is complete, the
employee should provide documentation showing satisfactory completion of the course (as
defined below) to Human Resources for approval. Once approved, reimbursement may be

| 2