Remote Working Program

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Remote Working Plan

Spacesmith leadership has recognized the benefits and challenges of both office and remote working

The Remote Working Plan (RWP) is offered to allow employees flexibility to work from the Spacesmith office at One New York Plaza or remotely.

Participation is not mandatory; however, for those who elect to participate, the policies and procedures described in this document apply.

Remote Working

The Spacesmith leadership team believes that it is essential to the long-term health and vitality of the firm and its employees to have the majority of the Spacesmith staff located within commuting distance of a Spacesmith physical office and working from the office or attending off-site meetings, three (3) days per week. Simply stated, three full days of the work week must be in the office and the remainder of the week can be remote. ‘Off-Site’ meetings are the equivalent of ‘In-Office’.

New employees will be required to work in the office no less than four (4) days per week for the first six (6) months of employment. This to get to know their colleagues and become familiar with Spacesmith standards, tools, and work expectations.

When there is a week with one holiday, employees are still required to be in the office three (3) full days. The exception is Thanksgiving week. That week, employees are required to be in the office two (2) full days.

Vacation/personal/sick days do not count as ‘In-Office’ days.

Distant Remote Working

Distant Remote Working (DRW) is defined as, “working from a location away from the Spacesmith or remote office.” Employees requesting DRW must request in writing to HR and the Managing Partner, a minimum of two weeks prior to the days requested and have the support of their project manager(s). Requests for DRW will be considered after six (6) months of employment. Distant Remote Working is limited to five (5) working days every six (6) months and is not accruable.

Additional Remote Workdays

From time to time, employees may request additional remote workdays for deadlines or special projects. The employee is required to speak with their project manager(s) for approval and inform all team members. Requests for additional remote workdays should not be construed as a right or become a regular occurrence.

Remote Office Setup

The Company will supply the employee with a permanent or temporary desk at a Spacesmith office with a computer. Each employee will be provided with a secured VPN connection to the Spacesmith server. It is essential and required that work is either performed on the server or saved to the server in the correct folder location at the end of each day whether working in the office or remotely.

On request, Spacesmith may provide equipment to an employee on a temporary basis, such equipment to be used for business purposes only. Employees must take appropriate action to protect these items from damage or theft and return within the agreed timeframe.

The home office remote workstation will be considered an extension of the Spacesmith Office. As such, in order to participate in the RWP, the employee must establish and maintain, at no cost to Spacesmith, a designated Remote Workspace that is clean, safe, and free from distractions as follows:

• Reliable computer with two monitors, keyboard, mouse, camera, microphone to integrate seamlessly with the Spacesmith cloud-based software and VPN connection

• Reliable high-speed Internet sufficient to allow the employee to do their job without interruption or delay. Laptops recommended to be plugged into a router with an ethernet cable to avoid wireless interference and a secure high-speed broadband with a minimum of 100 mbps download and 100 mbps upload

• Office supplies necessary to fully perform the employees job function

• Workspace free from distractions, to join meetings and be seen and heard, at any time during the workday

• Ergonomic workspace including proper chair, desk height, lighting, temperature control and air flow to support a healthy work environment

Policies for Remote Working

• The Remote Working Program (RWP) is not an entitlement and is subject to policies and procedures as stated in the Employee Handbook.

• Presence in the office or off-site for company-wide and team meetings takes precedence over remote working.

• Professional conduct while performing Spacesmith's business from a Remote Location will be held to the same standard as if the employee was working from a Spacesmith Office, including maintaining a professional dress code and screen backdrop for videoconferencing.

• While working from a Remote Location, the employee remains obligated to comply with all job requirements and responsibilities, in addition to all Spacesmith's rules, policies, and procedures, whether specifically referenced in this document.

• Accessibility is critical to the success of every RWP. The RWP should not compromise the quality of the employees' relationships with their clients, vendors, or colleagues. All calls and emails should be returned as promptly as would occur if the employee were working at a Spacesmith Office.

• Regardless of work location, employees must be as accessible (via videoconference, email, telephone, and instant message) as their in-office counterparts.

• Regardless of work location, employees will be required to accurately record all hours worked using Spacesmith's time-keeping system.

• The RWP is not a replacement for appropriate dependent adult or childcare. Employees are

not permitted to act as primary caregiver for dependent adults or children during working hours.

• The Remote Workspace must be situated so that cohabitants do not cause ongoing disruption.

• Pets must be kept away from the employee's Remote Workspace if they become a distraction to the employee or the employee's clients, vendors, or colleagues.

• Spacesmith will reimburse the employee for business-related expenses subject to normal expense reimbursement procedures.

• Spacesmith is not responsible for costs associated with the setup of the employee's home office. Non-reimbursable expenses include, but are not limited to:

o Computer equipment to meet the specifications outlined herein

o Any cost related to remodeling, furnishing and insuring the employee's Remote Workspace

o Household expenses or incidental residential utility costs, including but not limited to heat, electricity, internet and telephone service etc.

o Any cost related to storage, rent/mortgage, equipment or office supplies

o Commuting expenses between an employee's remote location and a Spacesmith office are not reimbursed, nor should commuting time be reported on timesheets

• Employees are expected to maintain their Remote Workspace in a safe manner, free from safety hazards. Injuries sustained by employees off-site, and which arise out of and occur while performing their regular work duties, are normally covered by workers' compensation insurance. Employees are responsible for notifying Spacesmith of such injuries as soon as practicable.

• Spacesmith is not responsible for any injuries sustained by visitors to any employee's Remote Workspace. Employees will not hold business meetings with clients or customers, colleagues, the public, or vendors at their Remote Workspace.

• Spacesmith leadership determines on a case-by-case basis whether an employee is eligible for remote work and retains complete authority to allow or rescind remote working for any reason and under whatever terms without the need for justification.

• Corrective action for breach of the RWP will be imposed in accordance with Spacesmith's Handbook policies and procedures.

• Spacesmith reserves the right to modify and terminate the RWP at any time and for any reason.

Tax and Other Legal Implications

• Employees must consider all federal, state, and local government regulations implicated by participating in the Remote Working Plan. It is the employee's responsibility to determine any legal implications of RWP, including tax consequences. Spacesmith will not provide tax or legal guidance, nor will it assume any additional liability for employees participating in any RWP. Employees are advised to consult with their insurance agent and a tax consultant for information regarding their Remote Workspace. Individual tax implications, auto and residential insurance (i.e., homeowners or renters), and incidental residential utility costs are the responsibility of the employee.

• Spacesmith is entitled to, and does, rely on the information employees provide in RWP applications to determine its obligations regarding tax withholding and other compliance issues. Spacesmith is not liable for any tax or other legal liability employees incur because of inaccurate

information contained in the employee application and HR records. For instance, if an employee represents that they are working in a location with no state income tax but are in fact working in a different state with income tax, Spacesmith accepts no responsibility for failing to withhold state income taxes. If any of the information provided on an employee's HR records becomes inaccurate - including but not limited to the location from which the employee is working- they must rectify immediately.

Office Maps

All employees are required to keep their work status updated through Office Maps.

Status options include:

Office – Spacesmith office - One New York Plaza, NYC

Remote – approved home office

Distant Remote – location other than Spacesmith office or home office that has been requested and approved. Distant Remote is limited to five days every six months and is not accrued

Off Site – work related job meetings, vendor visits etc. outside of the office or remote office

PTO – paid time off including personal and vacation days, holidays, and comp days

Off Duty – unpaid time including end of day and weekends

Leave of Absence – unpaid extended time off, approved in advance by partners

Additionally, employees must keep the Office Maps two week look ahead up to date, adjusting as plans change.

Reporting through Office Maps is essential to the success of the Remote Working Program. Inconsistent reporting is a cause for loss of remote working privileges.

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