DOMESTIC US RELOCATION POLICY Tier 1 - Renters (Job Grade 22 and above)

Congratulations on your upcoming relocation with Family Dollar Stores Inc. (“Family Dollar”).

Family Dollar wants your move to go as smoothly as possible. This relocation assistance guide is a reference tool to help you understand the benefits available to you in conjunction with your upcoming move. Moving in today’s environment is much more complex and demanding than ever before. Recognizing this, Family Dollar will assist you in many of these areas. In addition, our program reimburses you for many of the reasonable expenses associated with your relocation. The policy is intended to accommodate a variety of individual and family lifestyles. Please review the details of the covered expenses to understand how they will apply to your move.

Throughout your upcoming move there are numerous issues to be considered. Making well-informed decisions requires an understanding of Family Dollar’s relocation policy and your role in the process. Please take the time to read this guide carefully. Planning your move with a clear understanding of the policy will also help avoid unpleasant surprises such as non-reimbursable costs. The most successful moves are those which are well planned.

Family Dollar has partnered with Cartus, a third-party relocation company to assist you in coordinating your move. Upon receiving notification, Cartus will assign a dedicated Client Services Consultant (hereinafter known as Consultant) who will be your primary point of contact throughout this process. Your Consultant will navigate you through every step, answer any questions and outline the information that you need to provide.

We encourage you to become fully involved and to work closely with the professionals who have been made available to you. The more actively that you participate and provide information, the more effectively your Consultant and others can serve you.

It is the intent of this policy to cover specified reasonable costs associated with moving to your new location. The benefits incorporated into this policy are not intended to fit every conceivable individual situation or to be applied on a "keep whole" basis.

The Company recognizes that circumstances not specifically identified in this policy may arise. If a unique or special situation arises, please discuss it with your Consultant.

All relocation activities will be administered by Cartus under its contract with Family Dollar. Use of services and vendors not engaged by Cartus will not be authorized.

In order for Cartus to administer the provisions of the relocation policy, Family Dollar provides certain Team Member information (i.e. base salary, Social Security number, IRS filing status, etc.). Cartus agrees that its employees will maintain the confidentiality of this personal information and use it strictly for the purposes set forth in the policy.

This program is intended to expedite Company-initiated relocations of Team Members to and between Family Dollar locations to meet business needs.

This relocation plan is designed to bring you substantially closer to your new work location. To be eligible for relocation assistance, the following criteria must be met:

Family members covered under this policy include your partner, dependent children and family members who currently permanently reside with you, and will be residing with you at the destination location. Partner shall include your spouse or significant other including same sex relationships.

Moving an employee requires a substantial investment by Family Dollar. Therefore, if you voluntarily terminate employment with the Company within 24 months of the date you commence working in the new location, you will be liable to repay all or a portion of the relocation costs incurred. In addition, all relocation benefits and payments will cease upon notice/and or separation.

You must sign and return the Relocation Repayment Agreement to HR Shared Services before any relocation benefits can be processed. (See the last page of this document.)

Cartus’ Internet web site, https://online.cartus.com, will give you access to helpful relocation information and the details of your move. In addition to working with your Consultant throughout the entire relocation process, this web site provides another source of information that will help ensure a smooth transition to your new location.

Features and benefits of the web site include:

Your Consultant will provide you with a User ID and Password to access your personal information. Once you have your ID and Password, go to https://online.cartus.com and click on “Login Area.” Your Consultant will provide further instructions for access in your introductory call.

For those expenses that will be directly reimbursed to you, Cartus will process your relocation expense reports. New hires: please note that expense reimbursement will not occur until after you have started at Family Dollar and have been set up in the payroll system.

Submit your relocation expense reports online at https://online.cartus.com. To register on Cartus’ web site, click on the Online Expense Report link. (Your Consultant will provide you with a User ID and Password for initial access to the site.) Once you have submitted your online report, you can scan and upload your receipts directly to the site. Alternatively, print out the bar-coded page, tape your receipts to an 8 ½ X 11 sheet of paper and fax the bar-coded page and the receipts to the fax number listed on the bar-coded page.

You will receive a one-time lump sum payment to cover expenses not otherwise covered in this relocation policy. The payment amount is $15,000.

These funds are yours to spend, as you deem necessary for expenses incurred in connection with your relocation that are not covered through this relocation policy. You may retain any portion of these funds not spent. Any shortfall of funds is to be covered by you at your expense. It is not necessary to submit for individual expenses, however, you are encouraged to retain receipts for your personal records.

Some examples of expenses which the lump sum is intended to help offset are:

NOTE: One lump sum payment will be provided per household. If two or more Family Dollar Team Members are members of the same household and are moving together, only one lump sum payment will be paid.

You may request payment of the Lump Sum via the online expense report system upon acceptance and commencement of your relocation, including signing the Repayment Agreement. If you are a new hire, the Lump Sum will be paid once you have started at Family Dollar and have been set up in the payroll system.

The lump sum payment will be reported as taxable income. All appropriate taxes will be withheld; gross up is not provided.

To avoid lease cancellation fees in the future, you should insist upon a provision in your new lease stating that the cancellation charge will be waived or perhaps reduced if Family Dollar transfers you.

If you are choosing to purchase a new home at the destination location, the Company understands that finding the right home in the new location is vital to a successful relocation. Your Consultant will provide you access to a qualified real estate agent who will be able to provide specific information such as:

Selection of a knowledgeable and competent real estate agent is very important. Prior to contacting a real estate agent in the new location, contact your Consultant. You will be provided access to the Cartus Network of real estate companies or agents in your new community who specialize in servicing relocating employees. These companies have been specially trained to address issues that are unique to relocation. Use of one of these agents may relieve you of any pressure you may feel in using the services of a friend, relative or acquaintance in the real estate field.

You will be reimbursed actual and reasonable costs for you and one additional traveler to travel to the new location to find a new residence, based on the following:

Up to two trips, not to exceed four (4) days/ three (3) nights for each trip which includes:

Please make all travel arrangements through the Family Dollar Travel Department. If a home finding trip will not be utilized, a return trip from the destination location to the departure can be substituted.

Entertainment expenses (movies, ball games, museums, site seeing tours, etc.) will not be covered during a home finding trip.

Reimbursement will be coordinated through Cartus and is considered taxable income. All appropriate taxes will be withheld; gross up is not provided. Oftentimes, home finding expenses will be direct billed to Family Dollar. In this scenario, tax withholdings will come as a deduction from a future paycheck.

Temporary living is available should it be necessary for you to live at your new location prior to moving your family, establishing a permanent residence, and/or while waiting for your household goods to arrive at the new location. Lodging will be covered for up to 90 days. These days do not need to be taken consecutively. Your Consultant will assist you in obtaining suitable living facilities.

The number of bedrooms allowed is determined as follows:

Expenses reimbursed include the reasonable cost of lodging, electricity, water, basic cable and internet. You are responsible for phone set up and the monthly telephone bill as well as any pet charges. If you move into a long term rental and don’t need to utilize traditional temporary housing, you can be reimbursed for up to three months rent.

If you start to work in the new location before you have moved into your new residence and the mileage exceeds 250 miles, arrangements can be made to ship one automobile to the new location ahead of your household goods. You are expected to use your personal automobile while in Temporary Living.

Payment of Temporary Living will be reported as taxable income. All appropriate taxes will be withheld; gross up is not provided. Oftentimes, temporary living will be direct billed to Cartus. In this scenario, tax withholdings will come as a deduction from a future paycheck.

Cartus has contracted with reputable, national van lines for the shipment of your household goods. Your move will be booked with a mover who is best suited to provide you with quality service based on your location. Once a mover has been selected, a representative will be contacting you to arrange for a pre-move survey. This person will work with you in all subsequent scheduling of packing, moving and delivery.

You should contact your Consultant as early as possible to establish a preliminary schedule as household goods shipments can take up to 4 weeks to book. Moves can only occur on business days. Goods will be picked up from one location and delivered to one location.

To avoid unnecessary delays and misunderstandings, it is important to be present at packing, loading, unloading and unpacking. Check the inventory sheets carefully. Give the driver your contact information (cell phone, itinerary, etc.), as well as an alternate number, especially in the destination location. At time of delivery, note any damage on the inventory sheets. Please read the “Insurance/Claims” sub-section below.

You are encouraged to drive your personal automobile(s) to the new location. Reimbursement is made at the current Corporate reimbursement rate. If the distance to the new location exceeds 250 miles, you may ship 1 automobile. If the distance exceeds 500 miles, you may ship up to 2 automobiles total. Shipped vehicles are not eligible for mileage expense reimbursement.

If you do ship a car, an inventory sheet showing all pre-existing damage will be filled out by the moving company driver. Be sure and check this before your vehicle is loaded. If you do not agree with the inventory sheet, discuss this with the driver immediately. Please read the “Insurance/Claims” sub-section below for important information on taking delivery of your shipped vehicle(s).

If your new home is not accessible for delivery of your household goods, temporary storage will be provided for up to 90 days. Storage costs exceeding this time limit must be paid by you. Also included is a one-time delivery of your household goods from storage. If a partial shipment is made, you will be responsible for all expenses associated with the additional deliveries.

Full replacement value insurance up to $100,000 is provided for your personal property while in transit. The insurance does not cover: banking accounts, bills, deeds, evidence of debt, currency, letters of credit, passports, airline or other tickets, securities, bullion, precious stones, stamp or coin collections. Special arrangements should be made for these items.

If your shipped household goods are lost or damaged during the move, note as much as possible on the driver’s inventory sheet before you sign it. The same applies to your shipped vehicle(s). Missing items and vehicular damage claims may be denied if not noted on the inventory sheet. If you have a claim, contact your Consultant as soon as possible. Please note because the mechanical condition of your shipped vehicle(s) is not known, Family Dollar cannot accept liability for any mechanical problems that exist after the vehicle is delivered.

Choosing to do a self move is at your discretion, and in no way can Family Dollar be held responsible for any injury or damage that may be done to you, or any other persons involved in your move. Family Dollar also cannot be held responsible for any damage done to your rental van, or any of your belongings should they be damaged during the self move process.

You will be reimbursed for reasonable expenses incurred in moving your family to the new location using the most direct route. It is expected that you will drive at least 350 miles* per day.

Covered final move expenses include:

Please make all travel arrangements through the Family Dollar Travel Department.

Some of the expenses for final move are excludable from income. All appropriate taxes will be withheld from the expense reimbursement for taxable items.

*Please note: If you drive less than 350 miles per day (except on the last day), the taxation of the lodging and a portion of the mileage will be affected; those items will no longer be excludable from income and all appropriate taxes will be withheld.

The IRS considers all expenses paid to you, or on your behalf, as compensation except those expenses associated with:

Payments subject to tax withholding in compliance with IRS regulations will appear on your W-2 for the year that the payment was disbursed. All appropriate taxes will be withheld from taxable payments. Gross up is not provided on the taxable reimbursements. For example, if your expenses are $1,000, taxes will be withheld and you will receive approximately $600. Please note taxes vary from state to state, so the actual reimbursement may be larger or smaller than this example.

To order this publication or necessary tax forms call 1-800-TAX-FORM. You can also access forms and publications on the IRS website: http://www.irs.gov.

As consideration for the relocation benefits which Family Dollar (“Family Dollar” or the “Company”) has agreed to pay me, I agree that if I voluntarily terminate my employment within twelve (12) months from the date I commence working at the location to which I have been assigned, I will reimburse Family Dollar for 100% of those relocation expenses incurred by the Company on my behalf. Additionally, I agree that if I voluntarily terminate my employment anytime within 12-24 months from the date I commence working at the location to which I have been assigned, I will reimburse Family Dollar for 50% of the relocation expenses incurred by the company on my behalf. Examples of expenses which must be reimbursed include, but are not limited to, temporary housing, house hunting trips, lump sum payments and actual moving expenses. The reimbursement is to be paid as follows: One-half of the amounts owed must be paid on my last day of employment; the balance must be paid no later than sixty days after my last day of employment.

If Family Dollar incurs any costs or expenses, including but not limited to attorneys’ fees, in the collection of this debt, I agree to pay the attorneys’ fees and expenses associated with the collection of this debt. In addition, if I am late in making payments or fail to make any payments under this Agreement, Family Dollar may, in its sole discretion, make all monies owed immediately due and payable.

I understand that if I choose to rent in the new location, Family Dollar has included as part of this policy, some suggested language to include in my new lease that can assist with terminating the lease should I be relocated again. I acknowledge that I will work with my landlord to attempt and have this language included in my new lease.

This Agreement in no way modifies my status as an at-will employee. I understand that this agreement is not to be construed and is not a guarantee that I will continue to be employed for a twelve (12) month period or for any period of time. I further understand that I can be terminated at any time, with or without cause, at the sole discretion of Family Dollar.

This document should be returned to your Cartus Consultant.