Page 88 - New Hire Book 012022

The definition of “termination for cause” includes, but is not limited to, failure to perform duties in
a satisfactory manner; criminal/illegal conduct; theft from the Company or a coworker;
falsification of Company or employment records; violation of the Company’s policies against
harassment, discrimination, workplace violence; and violation of Kontoor Brands Code of Conduct

No reimbursement will be made once an employee submits their notice of resignation or has been
terminated for cause. Employees who are laid off during or after completing a course are eligible
for reimbursement. In no event shall reimbursement be made for any covered costs incurred by an
employee who does not meet eligibility.

Tax Status
The current Federal tax law provides that educational assistance reimbursements for qualified
programs (excluding graduate level courses) not exceeding $5,250 per year are excludable from
gross income. Reimbursements for graduate level courses may be excludable if it maintains or
improves the skills required in employee's present job, or if it is required by Kontoor or applicable
law to keep his or her present job, salary, or status. Taxability of reimbursements varies from state
to state. If the current Federal tax law changes, notice of such change will be provided by the
Kontoor Brands Tax Department.

It is intended that reimbursements made under the Program will be excludable from the gross
income of employee as provided under Code Sections 127 and 132. In some cases, these
reimbursements may create taxable income to the employee. Any taxes which may arise out of
the reimbursement of educational assistance under this policy are the sole responsibility of the
employee.

Administration
Kontoor Brands may adopt such rules, regulations and guidelines as may be necessary for the
administration of the Program. Kontoor Brands has full discretion and final authority with respect
to administration of the Program. Kontoor Brands will delegate its responsibilities for
administration of this program to the Human Resources Department.

The Human Resources Department has the sole and absolute authority to review and interpret any
terms of the Program and its findings following such review and interpretation shall be final and
conclusive. In the event that a request for reimbursement is denied, the employee will receive
notice of the decision and the specific reason(s) for the denial within 30 days after receipt of the
written request for review. All decisions made by the Human Resources Department are final. The
Program should not be considered a contract between Kontoor Brands and any employee, or to be
consideration or an inducement for the employment of any employee. Nothing contained in the
Program shall be deemed to alter the at-will nature of an employee’s employment with Kontoor
Brands, to give any employee the right to be retained in the service of Kontoor Brands or to
interfere with the right of Kontoor Brands to discharge any employee at any time regardless of the
effect which such discharge shall have upon him or her as an employee of this Program.

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