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Revised February 2014
Professional New Hire/Campus Recruit
RELOCATION HANDBOOK
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Premier Service
Professional New Hire/Campus Recruit
Revised February 2014
TABLE OF CONTENTS
INTRODUCTION
1
Eligibility for Relocation Assistance
Standards of Business Conduct/Conflict of Interest
Relocation Expense Repayment Provisions
The Role of the Relocation Company and Your Cartus Relocation Consultant
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RELOCATION ALLOWANCE
2
Rental Assistance – Destination Location
2
VARIABLE LUMP SUM AMOUNT
3
DEPENDENT CARE
3
SPOUSAL EMPLOYMENT RELOCATION ASSISTANCE
4
HOUSEHOLD GOODS SHIPMENT
5-6
Shipment — Services Provided
Shipment — Services Not Provided
Automobiles
Pets
Storage
Insurance
Damage Claims
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TAX ASSISTANCE
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Tax Assistance Calculations and Procedures
Final Tax Assistance Calculation
About Social Security Taxes
If You Earn The Social Security Salary Maximum Or More
If You Earn Less Than The Social Security Salary Maximum
Medicare
Year End Processing Information
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Professional New Hire/Campus Recruit
Revised February 2014
INTRODUCTION
CONGRATULATIONS ON YOUR NEW POSITION WITH EXXONMOBIL! YOUR UPCOMING RELOCATION
WILL BE AN EXCITING AND CHALLENGING TIME FOR YOU AND YOUR FAMILY. AS YOU PREPARE FOR
THE CHANGE, PLEASE TAKE THE TIME TO READ THIS HANDBOOK CAREFULLY. PLANNING YOUR
MOVE WITH A CLEAR UNDERSTANDING OF THE RELOCATION POLICY WILL RESULT IN A
SUCCESSFUL RELOCATION.
Home Purchase Assistance is not provided to Professional Campus New Hires at the
time of employment. If you are being employed in Fairfax, VA, Akron, OH or Edison, NJ
effective June 1, 2013 or later and you chose to purchase a home without Company
assistance after your employment date, the home will NOT be eligible for Home Sale
Assistance at the time of the closure of those offices (scheduled early 2015). PLEASE
contact your Cartus Consultant for details.
INFORMATION IN THIS HANDBOOK IS SUBJECT TO CHANGE AND POLICY INFORMATION PROVIDED
BY YOUR CARTUS RELOCATION CONSULTANT TAKES PRECEDENT.
ELIGIBILITY
To be eligible for relocation assistance, you are expected to obtain permanent residency in the new
work location within 90 days of your start date.
Relocation assistance is available when the distance between the old primary residence and the new
work location is at least 50 miles greater than the distance between the old primary residence and the
old work location.
Relocation assistance is not available where the distance between the new work and new home is
greater than the distance between the new work and old home; in other words, when the employee
elects to move farther away from the new work location.
If the employee does not relocate and does not meet the above requirements, no relocation benefits
will be payable.
PLEASE NOTE: If you and your spouse are both accepting an assignment with ExxonMobil, the
provision of the Dual Career Relocation will apply. Each eligible new hire will be provided the
Relocation Allowance. However, there will be only one Variable Lump Sum, one Shipment of
Household Goods, and one Apartment Locator Assistance.
STANDARDS OF BUSINESS CONDUCT
Relocation is a business activity and as such is governed by all Company policies and guidelines. For
example, the Standards of Business Conduct, Business Ethics, and accounting/controls policies all
apply.
CONFLICT OF INTEREST
As outlined in the Conflict of Interest Policy, "Exxon Mobil Corporation's policy requires that directors,
officers, and employees avoid any conflict between their own interests and the interests of the
Corporation in dealing with suppliers, customers and other third parties, and in the conduct of their
personal affairs"...
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In addition, the Conflict of Interest Guidelines state that "it is considered to be a conflict with the
Corporation's interest...for an employee to approve or administratively control contracts or other
business arrangements between the Corporation and a member of their immediate family or with a
company, firm, or individual employing a member of the employee's immediate family in activities
under the employee's administrative control. Review, approval, or administrative control of such
contracts and other business arrangements should be referred to senior management."
This policy includes real estate transactions associated with company sponsored relocation benefits.
RELOCATION EXPENSE REPAYMENT PROVISIONS
If you either terminate your employment within twenty four (24) months of your transfer effective date,
or you do not relocate, you may be required to repay the Company all or part of the relocation benefits
paid to you or on your behalf. Any reimbursements made to you and not repaid will not receive tax
assistance in the year paid.
To be eligible for relocation assistance, you are expected to obtain permanent residency in the new
work location within 90 days of your start date.
THE ROLE OF THE RELOCATION COMPANY AND YOUR CARTUS RELOCATION CONSULTANT
ExxonMobil has partnered with Cartus to implement the provisions of the Domestic Relocation policy.
Upon receipt of the completed, approved Relocation Authorization form, your Cartus Relocation
Consultant will contact you to begin the relocation process. Please make sure you are in contact
with your Cartus Relocation Consultant PRIOR to starting any phase of the relocation process
and incurring any expenses. Failure to do so will result in decreased benefits.
Your Cartus Relocation Consultant will guide you through every step of the process, answer
questions, outline the information needed to expedite the relocation, and will coordinate a team of
people to assist you during the move. We encourage you to become fully involved in your move and
work closely with the professionals who have been made available to you. Planning your move with a
full understanding of the policy will also help to avoid any unpleasant surprises. The more actively you
participate and provide necessary information, the more effectively the Relocation Consultant can
serve you. The ExxonMobil Global Mobility Office is staffed by Company employees and provides
guidance to the Relocation Company on policy interpretation and administration.
RELOCATION ALLOWANCE
You will be eligible for a relocation allowance equal to 0.5 of your monthly base pay to help cover
miscellaneous incidental expenses. No verification of expenditures is required. This payment is
taxable and is tax assisted by the Company. The relocation allowance will be paid to you after your
effective date of employment. Please contact your Cartus Relocation Consultant to initiate this
payment.
RENTAL ASSISTANCE – DESTINATION LOCATION
Your Cartus Relocation Consultant will provide you with the services of a relocation apartment locator
in the new area, including an accompanied Half-Day Tour (In the Greater Houston Area, you are
entitled to a Full Day Rental Tour for Apartments and a Two-Day Rental Tour for Single Family
Homes).
If required, a documented Finders Fee expense may be reimbursed. This expense requires approval
by your Cartus Relocation Consultant and should be no more than what is considered normal and
customary for the destination area.
In addition, you will be reimbursed for the cost of one (1) credit
check required to secure a rental in the new area and application fee.
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NOTE: A transfer clause should be inserted in your new lease contract enabling you to break the
lease in the event of a future transfer. An example of such a clause would be:
“It is hereby mutually agreed that if the tenant is transferred out of the area by his/her
employer, with proper verification, this lease will be terminated upon receipt by the
Landlord/Agent of ____ days' written notice. This notice period runs from the first day of the
first full month following the notice.”
This benefit is considered taxable income and will be tax assisted.
VARIABLE LUMP SUM AMOUNT
To cover expenses for home finding, interim living and final move, you will be eligible for a variable
lump sum with a minimum payment of a $3,000. This payment is intended to cover basic expenses
you would incur (transportation, lodging, meals, and incidentals) to locate and move into your new
residence. This payment is taxable and is tax assisted by the Company. Payment amount may
increase to reflect anticipated higher expenses associated with specific origin and destination
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locations, marital status and number of dependents . The exact amount of your variable lump sum
amount can be provided by your Cartus Relocation Consultant.
REIMBURSEMENT FOR HOME SELECTION/DEPENDENT CARE (CHILDREN OR ELDERLY)
While you are on your home selection trip, you will be reimbursed for actual documented dependent
care expenses per one of the following scenarios:




Dependents accompany you on the home selection trip. Airfare and meal expenses will be
covered.
Transportation (airfare or mileage) of one relative to stay with your dependent(s) at your home
location (must be within the US)*
Transportation (airfare or mileage) of your dependents to stay with a relative at their home
(must be within the US)*
Local prevailing rates for care service provider either at home location.
*Lodging, meals and other incidental expenses for caretaker/relative will be your expense.
Dependents for Relocation purposes are dependents recognized under the ExxonMobil Medical Plan and will be
permanently residing with the employee at the new work location.
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SPOUSAL EMPLOYMENT ASSISTANCE
If your spouse is presently employed and will be seeking employment in the new location, the
Company offers the following assistance:

Reimbursement of up to $ 2,500 of expenses associated with the employment search of a
relocating employee’s working spouse.
While you are free to choose any service provider you wish, some familiar with the ExxonMobil
policy are:
Name
Lee Hecht Harrison
www.lhh.com
Sally White
www.sallywhite.com
Phone Numbers
877-247-3442
(800) 224-7115
(214) 219-7115
Keep in mind that these are not employment agencies.
The Company will reimburse expenses up to the above-referenced limit for the following types of
activities related to the relocating employee's working spouse:

Special visa/work permit applications

Counseling services provided by above-mentioned employment assistance firms, such as:
- Career mobility counseling
- Resume development
- Area business and employment information
- Job leads and networking assistance

Fees charged by employment agencies for referrals

Interview travel or job search (e.g. transportation, mileage/tolls, lodging, meals, parking)

Expenses associated with re-establishing a business for the self-employed spouse (e.g.
business cards, business letterhead). Please note that expenses associated with purchasing
assets for a business (e.g. computers, telephone equipment, etc.) are not reimbursable.

Certification fees (e.g. nursing, teaching). Expenses associated with required maintenance of
professional license or certifications (e.g. examination costs/re-certification fees)
Reimbursement will not be made for personal items such as clothing or business assets/services,
e.g. personal computer, cell phone, Internet services, etc.
Payment for these services is made by the employee and reimbursable with documented receipts.
This benefit is considered taxable income and will be tax assisted.
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HOUSEHOLD GOODS/VEHICLE(S) SHIPMENT
ExxonMobil has contracted with Allied Van Lines to provide you with this service. A representative
of Allied will contact you to arrange for a pre-move survey. This representative will work with you
in all subsequent scheduling of packing, moving and delivery.
Be sure to let your Allied representative know if you have any antiques or other furniture of high
value when you call to initiate services. It is recommended that a written appraisal of such items
be obtained prior to shipment. The expense for an appraisal is covered under your Relocation
Allownance.
SHIPMENT — SERVICES PROVIDED:

One household move from your departing home to your destination work location

Packing, shipping and unpacking of ordinary household goods

Disconnect and reconnect of usual household appliances

Single recreational vehicle less than 14 feet
SHIPMENT — SERVICES NOT PROVIDED:

Additional pick-ups and drop-offs which incur additional expense

Shipment of goods to a location other than new work location city

Storage of automobiles

Shipment of non-working automobiles or antique cars

Shipment of hazardous materials such as explosives, chemicals, flammable materials,
ammunition, garden chemicals

Shipment of firewood, lumber or other building materials

Shipment of livestock

Shipment of valuables such as jewelry, currency, dissertations or publishable papers, and
other collectibles or items of extraordinary value

Shipment of plants, food, wine collections or other perishables

Removal, disassembly or installation of carpeting, drapery rods, storage sheds or other
permanent fixtures

Shipment of snowmobile, boat or other recreational vehicle over fourteen (14) feet, multiple
recreational vehicles

Shipment of unusually heavy or cumbersome hobby materials

Shipping, disassembling, re-assembling of large satellite dishes

Disassembly of storage sheds, decks, pools and spas

Maid service
This list is not all-inclusive. You should discuss any questions with your Allied
representative.
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AUTOMOBILES
Vehicles in running condition used by family members for transport purposes can be either
shipped or driven to the new location. If you choose to drive the vehicles to your new location,
mileage is included in your lump sum amount; therefore is not reimbursed. If you choose to ship
vehicles and you and your family fly to the new location, all shipping expenses will be covered. All
vehicles that are shipped are covered by the Company’s insurance as an item of household goods
at current NADA (bluebook) value.
PETS
ExxonMobil will reimburse you for reasonable and actual costs of shipping household pets to the
new location by the least expensive method available. The maximum amount of reimbursement
for this benefit is actual reimbursement up to $500, with documented receipts. This includes the
cost of crates. Other pet shipment related costs such as shots, quarantine, health certificates and
boarding are covered by the Relocation Allowance.
STORAGE
If your new home is not available for delivery of your household goods, Company-provided
storage will be covered for up to thirty (30) days. Storage costs exceeding the thirty (30) day limit
will be at your expense. Also included is a one-time delivery of your household goods from
Company-provided storage.
INSURANCE
Full replacement value insurance is provided for your personal property while in transit, authorized
storage, or the custody of third parties. The maximum liability provided is $500,000. Items that
have not been prepared or packed by Allied are excluded from this coverage.
Additional insurance is available at your expense. Consult your personal insurance policy
representative for an explanation of coverage for items in transit, as well as coverage for vacant
property at the former and/or new locations, if applicable.
DAMAGE CLAIMS
In the event of loss or damage discovered while unpacking your household goods, please notify
your Allied representative at once and note the damaged items on the mover’s inventory list.
Claims of damage to household goods and shipped vehicles, must be filed within a
specific period of time. Contact your Allied Van Line Representative to determine the
timeframe for filing a claim. Damage to either your old or new home must be
reported within 24 hours. Keep all evidence of damage for the carrier’s inspector. Allied will
arrange for an inspection and appraisal of the damage, authorize repairs and settle all claims with
you. If an item is damaged beyond repair, Allied will make the appropriate payment and retain the
item.
If you have questions about any aspect of your household goods shipment, please contact your
Allied Van Line Representative.
THE SHIPMENT OF HOUSEHOLD GOODS BENEFIT WILL NOT BE INCLUDED AS INCOME PER IRS GUIDELINES,
EXCEPT FOR STORAGE OVER 30 DAYS AND MILEAGE OVER $.12/MILE
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TAX ASSISTANCE
All taxable moving expense reimbursements/payments are considered income to you and are subject
to federal, state, Social Security and Medicare taxes. The IRS considers all relocation expenses paid
to you (or on your behalf) as compensation, except those expenses associated with:


The household goods shipment
Storage of household goods for 30 days
ExxonMobil will provide assistance toward the additional tax liability, which you incur on moving
expense reimbursements/payments. The amount of tax assistance will be determined in accordance
with parameters established by ExxonMobil (outlined later in this section). It should be noted that, due
to possible variations in your personal situation, the tax assistance provided by ExxonMobil might not
cover your actual tax liability resulting from your relocation. Your Relocation Allowance is intended to
help offset any additional tax liability not covered by the tax assistance. It is important that you
understand how the tax assistance works and how it will be calculated and reported, so that
you are not surprised at tax time.
►
All transit cost (transportation of household goods and automobiles) are considered
excludable from income and non-taxable. Final move costs will appear in Box 12b on your
W-2 (a reporting requirement of the IRS); they are not included in your income in Box 1 and
have no effect on your tax liability. Household goods shipment costs do not appear in Box 1
or Box 12 on your W-2. .
TAX ASSISTANCE CALCULATIONS AND PROCEDURES
Throughout the course of your relocation, you will be receiving moving expense payments (e.g., lump
sums for House Selection Trip and Interim Living as well as your Relocation Allowance). At the time
these payments are processed, federal tax assistance (at the IRS supplemental rate of 25%); state
tax assistance (based on state tax tables) for the state to which you are moving; Medicare tax
assistance and Social Security tax assistance on earnings up to Social Security salary maximum will
be provided by ExxonMobil. These amounts will be added to the year-to-date earnings and
withholding on your next payroll statement.
At the end of the year, a final tax assistance calculation will be done using the parameters listed
below. If any additional tax assistance is due you, it will be added to your earnings/withholding at
year-end and paid to the appropriate taxing authorities on your behalf. If you have been given too
much tax assistance, an adjustment will be made to your earnings/withholding at year-end.
FINAL TAX ASSISTANCE CALCULATION
The following factors are used in determining the final tax assistance due you:
1. Your ExxonMobil source income which includes:
 Your base salary plus incentives, fringe benefits, etc. but excluding any 401k or before tax
deductions, and
 Relocation payments made during the calendar tax year;
2. Current federal, state, local, Medicare, and Social Security tax rates for computing taxes due;
3. Actual personal exemptions you will claim on the Form 1040 (for you, your spouse and all
eligible dependents);
4. A standard deduction to be applied against base salary. This deduction is included to reflect
the deduction you may typically take on your federal and state tax returns. The amount of the
standard deductions used will be reviewed periodically by ExxonMobil and revised as
appropriate.
NOTE: ExxonMobil bases the tax assistance on ExxonMobil source income only.
Other income (e.g., spouse’s, rental or investment income), when added to your
ExxonMobil income, may put you in a higher tax bracket. This is NOT considered in the
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tax assistance calculation. Your Relocation Allowance is intended to be used to offset
the additional tax liability.
ABOUT SOCIAL SECURITY TAXES
You are responsible for the Social Security taxes on your annual compensation (without relocation
expenses). Each pay period, Social Security is deducted from your paycheck and added to your
withholding. Once you reach the Social Security salary maximum, this deduction ceases.
IF YOU EARN THE SOCIAL SECURITY SALARY MAXIMUM OR MORE
If your compensation (without relocation) would normally meet or exceed the Social Security salary
maximum, your relocation would not result in any additional Social Security tax liability and no tax
assistance would be due you for Social Security. However, if, at the time of payment, you have not yet
earned the salary maximum, your relocation expenses are subject to Social Security withholding, and
ExxonMobil will advance the Social Security tax on your behalf and add the amount to your
withholding. The payment (plus the tax assistance) is added to your Social Security earnings.
You will meet the Social Security salary maximum earlier in the year than you would have without
relocation, because your relocation expenses are being added to your Social Security earnings along
with your regular compensation. Your net pay will increase and the Social Security deduction will stop
once the Social Security salary maximum is met.
IF YOU EARN LESS THAN THE SOCIAL SECURITY SALARY MAXIMUM
ExxonMobil will provide tax assistance for the additional Social Security tax liability incurred as a result
of your relocation.
MEDICARE
You are responsible for the Medicare taxes on your annual compensation (without relocation
expenses). Each pay period, Medicare is deducted from your paycheck and added to your
withholding. Medicare taxes are also to be paid on your relocation income and ExxonMobil will
advance this tax on your behalf and add the amount to your withholding.
YEAR END PROCESSING INFORMATION
The Relocation Company will send you a Relocation Summary Package at year end, which will detail
all moving expense payments and will indicate the amount of final tax assistance calculated for your
move. The information will be included in your Wage and Earnings Statement (Form W-2) for the
year.
Note: It is imperative that you keep records and receipts of all your expenses to manage your
tax return filing process at year-end.
You are strongly encouraged to consult a professional tax advisor for details on the tax implications of
your relocation. Along with seeking the assistance of a professional tax advisor, consider reading the
following IRS information guides:

Publication 521 - Moving Expenses

Publication 523 - Tax Information on Selling Your Home.
To order these guides or necessary tax forms call 1-800-TAX-FORM.
The Website address is www.irs.gov to view or copy the tax forms.
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