1. International Assignment Services
IAS Overview
International Assignment Services

2. Our Mission…How we fit into the big picture
International Assignment Services
Our Mission…How we fit into the big picture
Expatriate program purpose & philosophy
Purpose
Transfer unique skills & knowledge
Address need for managerial expertise
Career development for high potentials
Philosophy
2-5 years assignment
Compensation structured for equity in home country
No financial windfall or harm to assignee
Shared responsibility for successful assignment
Competitive policy which reflects market median
Costs managed through use of efficient purchaser COLA index, maximizing tax planning opportunities & minimizing exceptions

3. International Assignment Services
What We Do…
We coordinate all aspects of international transfers of employees and their families for all Johnson Controls business units. The IAS team serves as the centralized point of contact for the employee and the service providers.
The IAS team: Prepares cost projections for the assignment
Provides counsel on the Global Assignment Policy
Coordinates relocation of the employee
Coordinates immigration assistance for the employee
Coordinates tax assistance for the employee
Prepares a balance sheet showing compensation for the employee
Administers compensation changes and manages monthly pay for the employee
Collects Home and Host compensation for the employee’s taxes

4. IAS life cycle International Assignment Services Life Cycle
Host country tax clearance - Deloitte
Coordinate repat services - IAS
Initiate payroll changes - IAS
Process final allowances - IAS
Year-end comp and tax return preparations as needed - Deloitte
Assignment cost projection – IAS
Compensation package development – Home and Host Mgmt, IAS
Tax and payroll planning – IAS, Deloitte, Host HR
Provide counsel on assignment policy
Assignment Planning
Assignee Selection
Assignment Start Payroll Initiation
Pre-Departure
Services
Year-End Compensation and Tax Preparation/ Consulting
Ongoing Assignment Administration
Repatriation
Post-Assignment Services
International Assignment Services
Life Cycle
Assignment initiation process – Home and Host Mgmt
Coordinate selection/assessment of assignee – Home and Host Mgmt
Home/host country data collection – IAS
Compensation summaries and tax reporting reconciliations - Deloitte
Tax return preparation (home/host) - Deloitte
Tax equalization calculations, tracking and follow-up – Deloitte, IAS
Hypothetical tax calc updates
Assignment letter development – IAS, Home and Host HR and Mgmt
Coordinate immigration/visa process – IAS
Coordinate relocation services – IAS
Conduct Assignee and Tax orientations – IAS, Deloitte
Process social security waiver application – IAS, Host HR
Coordinate benefits admin set-up – IAS
Follow-up on orientation/exception issues
Home/host payroll coordination – IAS, Host HR
Invoice/expense processing – IAS, Host HR
Third party vendor management – IAS
Policy administration/exception process as needed – IAS, HR VPs
Assignee support and communication – IAS, Home and Host Mgmt and HR
HR and Tax management reporting (e.g. budget/actual costing, headcount, status, etc.) – IAS, Home and Host Mgmt and HR
Initiate payroll process/home and host countries – IAS, Host HR
Host country tax orientation – Deloitte
Coordinate on-site services as needed – IAS, Host HR

5. Who We Impact…Who Impacts Us
International Assignment Services
Who We Impact…Who Impacts Us
Our interactions include:
Employees going on assignment, their Home and Host H.R. Managers, their Home and Host Work Managers, their Home and Host Vice President’s of H.R.
A variety of JCI departments:
Corporate & Business Unit Compensation
Global Compensation
Corporate & Global Business Unit Human Resources
Benefits and Payroll
Legal
Shareholder Services
Accounting
Treasury IT
Outside Suppliers
GMAC GRS, Deloitte, Fragomen, Foley & Lardner, CIGNA, ORC, ECA, International SOS, BCBSIL, Caremark, Hewitt