Retirement Savings Plan

Effective January 1, 2008
Retirement Savings Plan
Summary Plan Description

TABLE OF CONTENTS
Section
Page No.
I. Introduction .......................................................................................................................... 3
II. Eligibility, Enrollment And Participation................................................................................ 5
III. Designating Beneficiaries ................................................................................................... 6
IV. How Much You Can Contribute – Employee Contributions.................................................. 7
V. How Much The Company Contributes – Employer Contributions ........................................ 9
VI. Limitations On Contributions .............................................................................................. 10
VII. Investment Choices ............................................................................................................ 11
VIII. How Your Account Can Grow............................................................................................. 12
IX. What You Should Know About Vesting .............................................................................. 13
X. What You Can Withdraw While Working ............................................................................ 15
XI. How Loans Are Made ......................................................................................................... 17
XII. How You Will Receive Your Money.................................................................................... 19
XIII. When You Will Pay Taxes .................................................................................................. 21
XIV. Claims Procedure................................................................................................................ 25
XV. Administration Of The Plan ................................................................................................. 27
XVI. Plan Information .................................................................................................................. 29
XVII. Statement Of ERISA Rights – Your Rights Under Federal Law.......................................... 30
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COTY RETIREMENT SAVINGS PLAN
SUMMARY PLAN DESCRIPTION
I. INTRODUCTION
This summary plan description (“SPD”) attempts to answer the most frequently asked questions
about the Coty Retirement Savings Plan (the “Plan”). On the following pages of this SPD, you will
find valuable information describing the main features of the Plan, including:
• when you are eligible to participate;
• how much you can contribute;
• how much Coty contributes;
• your investment opportunities;
• taxation of distributions; and
• access to your money.
Please preserve this SPD and refer to it as questions occur to you. It is intended to comply with
the requirements of the federal law governing employee pension plans in the private sector – the
Employee Retirement Income Security Act of 1974, as amended – known as “ERISA.”
The Plan is intended to be a tax-qualified plan under the Internal Revenue Code (the “Code”) and
has been approved as such by the Internal Revenue Service. It is possible that the Internal
Revenue Service or changing federal tax law will require certain revisions to the Plan. If so, we
will notify you of any changes that are significant. This SPD is also intended to comply with the
informational and disclosure requirements of ERISA.
This SPD is not the Plan itself, but it is designed to describe the retirement benefits provided by
the Plan as in effect on January 1, 2008 without going into all of the refinements and details set
forth in the Plan document. Please remember that this SPD is only a summary of the Plan. As
such, it is shorter and less technical than the Plan itself, which is the underlying legal document.
It has been prepared with care, and effort has been made to describe accurately and
understandably the principal provisions of the Plan. However, this SPD does not alter any of the
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provisions of the Plan. IF THERE IS ANY DISCREPANCY BETWEEN THIS SPD AND THE
PLAN OR WITH RESPECT TO ANY PROVISION NOT DESCRIBED IN THIS SPD, THE PLAN
WILL CONTROL. In addition, the Plan Administrator has the authority, in the Plan Administrator’s
sole discretion, to interpret the Plan and resolve ambiguities therein, to develop rules and
regulations to carry out the provisions of the Plan and to make factual determinations. All
interpretations and determinations made by the Plan Administrator pursuant to the Plan
Administrator’s authority will be final and binding on all the parties.
The Plan, the funding vehicle documents (such as the Trust Agreement and/or annuity contracts),
all amendments and riders to each, and other documents and records pertaining to the Plan may
be examined by Plan participants, their beneficiaries, and their legal representatives during
regular business hours or by appointment at a mutually convenient time in the office of the Plan
Administrator. Copies of the official Plan documents mentioned above may be obtained from the
Plan Administrator, who may impose a reasonable charge for those copies.
The Plan is designed to give you an important opportunity to gain extra financial security for you
and your family. The Plan is for the benefit of eligible employees of Coty Inc. (“Coty” or the
“Company”) and certain affiliated companies that have adopted the Plan. The purpose of the
Plan, which is a “defined contribution plan,” is to help to all eligible employees build a financial
reserve that is in addition to personal savings or the benefit provided by Social Security. The
Plan can be a major part of the benefits provided to you by the Company.
Through the Plan, you can save money regularly and watch it grow through Company-matching
contributions and investment earnings. The Company also makes retirement contributions on
your behalf, whether or not you elect to contribute to the Plan.
The Plan enables you to take advantage of a favorable income tax arrangement. Under this
arrangement, you make contributions through before-tax salary reduction. As a result, employee
contributions go directly into the Plan before federal income taxes are taken out. In addition, your
compensation, for federal income tax purposes, is lowered by the amount of your before-tax
contributions so that your taxes are lowered too, although state and local taxes may apply in
some cases. In addition to before-tax contributions, you may also make after-tax contributions to
the Plan.
Finally, as long as the money stays in the Plan, the investment earnings
are not subject to federal income tax. Thus, the funds continue to grow
on a tax-deferred basis until you receive a distribution from the Plan. At
the time of a distribution from the Plan, you may be eligible for favorable
tax treatment.
Please take time to read the SPD carefully and share this information with
your family. The more you know about your Plan, the more you can use it
to your best advantage.
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II. ELIGIBILITY, ENROLLMENT AND PARTICIPATION
Eligibility
If you are employed as a common-law employee by the Company or one
of its affiliated companies that have adopted the Plan, you are eligible to
participate in the Plan on the first day of any payroll period that occurs on
or after the date on which you have completed a “Year of Eligibility
Service” (defined below).
You are not eligible to participate in the Plan if:
• You are not treated as an employee for payroll purposes -- for example, you are
performing services as any kind of independent contractor or leased employee (if you
should later be reclassified as an employee, your eligibility to participate in the Plan
will be measured from the actual date you are reclassified as an employee, not the
effective date of such reclassification);
• You are non-resident alien who receives no U.S. source of earned income;
• You perform domestic household services in the personal residences of other
employees of the Company; and
• You are a member of a unit of employees covered by a collective bargaining
agreement that does not provide for participation in the Plan.
To complete a Year of Eligibility Service, you must have performed at least 1,000 “Hours of
Service” with the Company (or certain affiliated employers) during the 12 consecutive month
period beginning on your date of hire or any 12-month period following that date.
In general, you will receive credit for an Hour of Service for each hour for
which you are paid or entitled to payment, whether or not you are
actually performing employment duties. However, if your payroll records
are normally kept on other than an hourly basis, the Plan will use the
following equivalencies to determine the Hours of Service to which you
are entitled to be credited:
Basis Upon Which
Payroll Records are Maintained
Shift
Day
Week
Semi-Month
Month
Credit Granted
Actual hours for full shift
10 Hours of Service
45 Hours of Service
95 Hours of Service
190 Hours of Service
If you became an employee due to a sales transaction between Coty and another company, your
service with that other company up to the date your service with Coty commences may count
toward your eligibility service. See the Plan Administrator if you have prior service with such a
company.
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In addition, you will also receive credit for each hour for which you would be paid during your
customary work week if not for a period of “Qualified Military Service.” Qualified Military Service
is any period of time for which you are absent for military service under leave granted by the
Company or required by law, provided you return to employment while your right to
reemployment is protected by law.
Enrollment
As soon as you are eligible to join, you will be notified and asked to enroll in
the Plan. At this time, you will need to indicate:
• how much you wish to contribute to the Plan;
• the type of contributions you wish to make (before-tax, after-tax, or
both);
• how you want your money invested; and
• the name of the beneficiary who is to receive benefits in the event of your death. If
you are married and you want to elect someone other than your spouse, your spouse
must consent in writing to this designation and your spouse’s signature must be
witnessed by a Plan representative or a notary public.
Participation
Participation begins on the first day of any payroll period on or after you have satisfied the
eligibility and enrollment requirements described above. Even if you do not provide required
enrollment information, you will become a member of the Plan as of that date. However, you will
only be entitled to make before-tax and after-tax contributions and receive Company-matching
contributions after you have enrolled in the Plan. In addition, if you fail to make an investment
election, contributions made to the Plan will be invested in an investment fund selected by the
Plan Administrator.
Keep in mind that making contributions to the Plan is entirely voluntary. Enroll only if you want to
-- when first eligible or at a later date. But, the sooner you enroll, the sooner you will benefit from
more of the Plan’s many advantages.
Employment Rights Not Implied
Participation in the Plan does not give you the right to be retained in the employ of the Company,
nor does it give you a right or claim to any benefit you have not accrued under the terms of the
Plan.
III. DESIGNATING BENEFICIARIES
A beneficiary is the person or entity that you designate to receive your
vested account balance in the event of your death. You may name one
person, several persons, your estate, or a trust as your beneficiary. At your
death, your beneficiary will receive your vested account balance. However,
if you are married, your spouse will automatically be your primary beneficiary
under the Plan. If you want to name someone other than your spouse as
primary beneficiary, your spouse must consent in writing to such designation.
That consent must be witnessed by a Plan representative or a notary public and must
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acknowledge the effect of the designation on your spouse. The requirement for spousal consent
may be waived by the Plan Administrator if it is established to its satisfaction that (1) there is no
spouse, (2) you are legally separated, or (3) your spouse cannot be located. You may name
anyone as your contingent beneficiary. If you have not named a beneficiary at the time of your
death, or if your designated beneficiary does not survive you, your beneficiary will be your
spouse, if you are married, or your estate if you are not married. For purposes of the Savings
Plan, your “spouse” means a person of the opposite-gender who is your lawful husband or lawful
wife under the laws of the state or county of where you live.
IV. HOW MUCH YOU CAN CONTRIBUTE – EMPLOYEE CONTRIBUTIONS
Under the Plan, you can contribute from 1% to 50% of your
compensation, in 1% multiples. In lieu of electing to reduce your
compensation by a specified percentage, you may elect to reduce your
compensation by a specific dollar amount per pay period. Compensation
includes base wages, overtime pay, shift differential premium,
commissions, unused vacation pay, annual cash incentive bonuses (paid to you while you are an
employee), employee contributions made under the Plan and the Coty Inc. Flexible Benefits Plan
and any cash you receive in lieu of group health coverage. Severance pay, long-term incentive
bonuses and long-term disability payments are excluded from compensation under the terms of
the Plan.
You can make before-tax contributions, after-tax contributions or a combination of both provided
your total contributions do not exceed 50% of your compensation.
If you return to employment with the Company following a period of Qualified Military Service, you
will be eligible to make-up missed contributions that you could have made if not for the period of
Qualified Military Service, provided you return to employment while your right to reemployment is
protected by law.
Before-Tax Contributions
When you make before-tax contributions, the money goes into the Plan from your paycheck
before federal and--in most areas--state and local income taxes are taken
out. FICA and FUTA taxes will still apply. In effect, your before-tax
contributions reduce the amount of your earnings subject to current income
taxes. You pay full federal income taxes on only the remaining portion of
your compensation, so your current taxes are less than they would have been
had you not made any before-tax contributions to the Plan. The tax savings will
be even greater if your before-tax contributions are not subject to state and
local income taxes. As long as these contributions remain in the Plan, they
will not be taxed. What’s more, investment earnings on these savings are
tax-deferred until you receive them.
For example, suppose you earn $30,000 and you contribute 6% on a before-tax basis, or
$1,800, to the Plan. That $1,800 goes into the Plan before federal taxes are taken out.
As a result, you pay federal income taxes on only $28,200 ($30,000 – $1,800), not
$30,000. When you take your employee contributions and earnings out of the Plan, they
will be subject to taxes (see “When You Will Pay Taxes,” below).
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Your before-tax contributions are subject to a government-specified limit. For 2008, you may elect
to make before-tax contributions up to $15,500. The Plan Administrator will advise you each year
of the limitation in effect for that year.
Catch-up Contributions
If you have attained age 50 prior to the end of the Plan Year, you may elect to make an additional
before-tax contribution to the Plan called a “catch-up contribution.”
Your catch-up contributions are limited in amount by law. If you
have attained age 50 prior to the end of 2008, you may defer an
additional $5,000 on a pre-tax basis as a catch-up contribution.
The limits on before-tax contributions and catch-up contributions
apply to all before-tax contributions you make under similar plans.
If you exceed the limits because of contributions made to another
employer’s plan (e.g., prior to joining the Company), you may ask
for a refund of the excess from this Plan by sending a written
request to the Plan Administrator by March 1 after the end of the
calendar year the limit was exceeded. If any of the refunded
deferrals had been matched, that corresponding match will be forfeited.
After-Tax Contributions
When you make after-tax contributions, the money is deducted from your paycheck after taxes
(federal, state and local) are taken out. After-tax savings do not reduce the amount of your
compensation subject to current taxes. However, earnings on these contributions are sheltered
from taxes until they are actually paid to you. At that time, only the earnings will be subject to
taxes (see “When You Will Pay Taxes,” below).
Change or Suspension of Contributions
Any increase in your compensation automatically increases the
amount of your employee contributions. You may also increase
or decrease your employee contributions at any time, provided
you follow the procedures established by the Plan Administrator.
The increase or decrease will take effect as soon as practicable
following the date your request is processed.
You may also suspend your before-tax or after-tax contributions at any time, provided you follow
the procedures established by the Plan Administrator. The suspension will take effect as soon as
practicable following the date your request is processed. If you do suspend contributions, you
may start contributing again as soon as practicable following the date your request is processed
provided you follow the procedures established by the Plan Administrator. All election changes or
suspensions must be made through the Coty Benefits Center.
Rollover Contributions
Subject to certain limitations and the Plan Administrator’s approval, you may roll over any eligible
amounts that you have received from another tax-qualified plan or an individual retirement
account (“IRA”) into this Plan. In addition, this Plan may accept direct trustee-to-trustee transfers
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from other tax-qualified plans. However, the Plan does not accept direct trustee-to-trustee
transfers from a defined benefit plan, a money purchase pension plan or other tax-qualified plan
that requires that benefits be paid in the form of a qualified joint and survivor annuity, a
governmental deferred compensation plan (Code Section 457) or a Code Section 403(b) taxsheltered
annuity.
Amounts rolled over or transferred are held in a separate “rollover” account. That way, you
postpone paying taxes on your distribution of eligible rollover amounts as well as on any
investment earnings on your distribution.
If you wish to make a rollover contribution, you must do so within 60 days after you receive your
distribution from the other plan or IRA. You do not need to have a Year of Eligibility Service to
make a rollover contribution to the Plan.
The government imposes special rules on rollover contributions and direct trustee-to-trustee
transfers. For this reason, you should contact the Coty Benefits Center as soon as possible if you
are considering making a rollover contribution.
V. HOW MUCH THE COMPANY CONTRIBUTES – EMPLOYER CONTRIBUTIONS
Company-Matching Contributions
The Company will match any combination of your before-tax or your after-tax
contributions to the Plan, on a dollar-for-dollar basis, up to the first 6% of
compensation that you contribute to the Plan. Your before-tax contributions will
be matched first, and then your after-tax contributions will be matched.
For example, let’s say your annual compensation is $30,000 and you’re
contributing 4% on a before-tax basis, or $1,200 per year, and 4% on an after-tax
basis -- another $1,200 per year. The Company-matching contribution applies to
6% of your employee contributions--starting with your before-tax contributions -- as
shown below:
Your Contribution
Company-Matching Contribution
$1,200 before-tax (4%) $1,200 (100% on 4%)
$1,200 after-tax (4%) $ 600 (100% on 2%)
So, in this case, you contribute $2,400 and the Company adds an additional
$1,800 to your account.
If you return to employment with the Company following a period of Qualified Military Service, you
may be eligible to receive missed Company-matching contributions that could have been made
on your behalf if not for the period of Qualified Military Service, provided you return to
employment while your right to reemployment is protected by law and make-up all or a portion of
the contributions that you could have made while you were gone.
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Company Retirement Contributions
For each payroll period, the Company will make a Company retirement contribution to the Plan on
your behalf. As demonstrated in the chart below, the Company retirement contributions are
determined by your age as of the last day of the pay period and your compensation, as follows:
Your Age
Company Retirement Contribution
as a Percentage of Your Compensation
Under 35 1.0%
35 - 39 2.0%
40 - 44 2.5%
45 - 49 3.5%
50 - 54 4.0%
55 and over 4.5%
For purposes of the Company Retirement Contribution, your compensation is that compensation
(as defined above) received during the payroll period for which the contribution is made.
If you return to employment with the Company following a period of Qualified Military Service, you
will be eligible to receive missed Company retirement contributions that would have been made
on your behalf if not for the period of Qualified Military Service, provided you return to
employment while your right to reemployment is protected by law.
VI. LIMITATIONS ON CONTRIBUTIONS
The Federal government has certain guidelines on all contributions
made to the Plan. If any of the following rules and limitations
applies to you, you will be notified.
Before-Tax Contributions
Your before-tax contributions are subject to a government-specified limit, as described in Section
IV above. The Plan Administrator will advise you each year of the limitation in effect for that year.
If you reach the government-specified maximum, your before-tax contributions will be suspended
for the remainder of the Plan Year. The following January 1, your before-tax contributions will
resume at the same rate you had selected prior to the suspension. Once you reach the beforetax
maximum, you may commence (or continue) making after-tax contributions for the remainder
of the Plan Year, subject to the applicable statutory and Plan limits.
All Contributions
The U.S. tax code imposes limitations on the amounts that can be contributed to qualified
retirement plans. Some of these limitations are intended to make sure that lower-paid as well as
higher-paid employees benefit equitably from the advantages offered by the Plan. If the Plan
doesn’t meet these limitations, some higher-paid employees may be required to reduce their
before-tax contributions either by lowering their contribution percentages or by receiving a refund
of monies after the end of the Plan Year. The Plan Administrator reserves the right to reduce the
contribution percentages of any higher-paid employee in order to comply with these rules. These
limitations are subject to periodic change by the IRS and normally apply only to highly
10

compensated employees. For 2008, highly compensated employees are those employees
whose total compensation exceeded $100,000 in 2007 and were in the group of the highest paid
20% of all employees. The Plan Administrator will notify you if your employee contributions are
affected.
The U.S tax code also limits the total contributions that can be made by or for any employee
under the Company’s qualified plans. For 2008, this limit is $46,000 and may be increased in
future years. You will be notified if this limit applies to you.
Finally, the U.S. tax code limits the amount of compensation that can be taken into account for
purposes of making contributions under the Plan. This amount is $230,000 in 2008, and may be
increased in future years.
VII. INVESTMENT CHOICES
The money that you and the Company contribute to the Plan is held in a trust
fund maintained by the Plan’s independent trustee (the “Trustee”). You direct
how you want the Trustee to invest your employee contributions, the Companymatching
and retirement contributions in any or all of the funds available under
the Plan. You will receive separate information regarding the investment
options available under the Plan. The following information about the
available investment funds is available upon request:
• a description of the annual operating expenses of each fund (e. g., investment
management fees, administrative fees, transaction costs), and the aggregate amount of
such expenses expressed as a percentage of average net assets of the fund;
• copies of any prospectuses, financial statements and reports, and of any other materials
relating to the funds, to the extent such information is provided to the plan;
• a list of the assets comprising the portfolio of each fund which constitute “plan assets”
within the meaning of ERISA and information regarding such assets, including certain
information regarding fixed-rate investment contracts; and
• information concerning the value of shares or units in the funds, as well as the past and
current investment performance of such funds.
You may obtain this information from the Coty Benefits Center by calling 1-877-268-9462 [1-877-
COTY-INC] or by visiting www.877cotyinc.com. To request a prospectus of a fund, call
1-800-724-7526.
If you fail to make an investment election, your account will be invested in an investment
fund selected by the Plan Administrator.
Making Your Investment Election
You have the opportunity to design your own investment program. You should carefully consider
your personal financial objectives before you make your investment decision. This decision is
yours alone and no employee or officer of the Company is authorized to give any investment
advice. You may wish to consult the Education Guide available by calling Coty Benefits Center at
1-877-268-9462 [1-877-COTY-INC] or by visiting www.877cotyinc.com. When you enroll, you’ll
be asked to indicate how you want your money invested. If you don’t want all the money in one
fund, you may split your investment between the funds in multiples of 1%.
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The Plan is intended to be a plan described in section 404(c) of ERISA and Title 29 of the Code
of Federal Regulations section 2550.404c-1. Thus, the Company, the Plan Administrator, the
Trustee, and other fiduciaries of the Plan may be relieved of liability for any investment losses
that are the direct result of any investment directions you may make.
Changing Your Investment Election
If you wish, you may change your investment election for future savings in multiples of 1%. Any
changes that you make to your investment election will be effective as soon as administratively
practicable following receipt of your change by the Coty Benefits Center.
Transferring Between Funds
You may also transfer amounts already invested. In general, transfers between funds may be
done in multiples of 1% and will be effective as soon as administratively practicable following
receipt of your transfer by the Coty Benefits Center. Fund changes or transfers between funds
may be made by calling the Coty Benefits Center toll-free at 1-877-268-9462 [1-877-COTY-INC].
Representatives are available Monday through Friday, 7:00 AM to 11:00 PM Eastern Time. The
voice response system is available 24 hours a day, 7 days a week. You may also visit the Coty
Benefits Center online at www.877cotyinc.com.
VIII. HOW YOUR ACCOUNT CAN GROW
The value of your Plan account at any time depends on a number
of factors, including:
• how much and how long you make employee
contributions;
• Company-matching contributions;
• Company retirement contributions;
• investment gains or losses; and
• withdrawals or loans you may take while you are working.
Each calendar quarter, you will receive a personal statement that shows the status of your Plan
account and the extent to which you are vested at the end of the preceding calendar quarter. The
statement will also show your current balance in each investment fund. You may also receive
information regarding your account balances by calling the Coty Benefits Center on any business
day. This way, you can see how your account is doing and judge whether your investment
choices still address your financial objectives.
For example, assume the following:
Your total annual compensation $30,000
Your employee contribution percentage x 10%
Your annual contribution $ 3,000
Annual Company-matching contribution
(100% of up to 6% of compensation) 1,800
Annual Company retirement contribution
(2% of compensation for a 37 year old) + 600
Total annual savings $ 5,400
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For purposes of this example only, let’s assume that total employer and Company-matching and
retirement contributions remain the same over the years. Here’s what could happen to your
account at various rates of return:
Years
in
Plan
Total Contributions
(Employer Contributions +
Company Contributions =
$5,400 Per Year)
Total Value of Contributions at Various Annual
Rates of Return
(Compounded Annually)
6% Per Year 8% Per Year 10% Per Year
5 $27,000 $32,267 $34,214 $36,264
10 $54,000 $75,447 $84,486 $94,668
15 $81,000 $133,232 $158,351 $188,729
20 $108,000 $210,561 $266,884 $340,214
25 $135,000 $314,045 $426,354 $584,182
30 $162,000 $452,529 $660,668 $977,095
Remember, as your compensation increases, the amount of your employee contributions and
Company-matching and retirement contributions automatically increases. Your Company
retirement contributions also increase as you get older. Please keep in mind that (1) no one can
guarantee that the funds will grow at the rates shown and (2) it is more than likely that the earning
power of your savings will be somewhat eroded by inflation. These figures are used for
illustrative purposes only.
Further, your account balance may be reduced by adverse investment experience of the funds
(investment losses), by any taxes assessed against or payable by the Plan, and by administrative
costs incurred by the Plan Administrator and the Trustee (to the extent these costs are not paid
directly by the Company).
IX. WHAT YOU SHOULD KNOW ABOUT VESTING
When you become “vested,” it means you are entitled to all or
a portion of the Company-matching, profit-sharing and
retirement contributions made to the Plan on your behalf plus
any earnings on these contributions.
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Employee Contributions
You are always 100% vested in your own before-tax and after-tax employee contributions.
Company-Matching, Profit-Sharing, and Retirement Contributions
You will become 100% vested in Company-matching, retirement contributions and any pre-1999
profit-sharing contributions after you have completed three years of “Vesting Service” under the
following schedule:
Years of Vesting Service Vested Portion
less than 3 0%
3 or more 100%
However, if you completed at least one Hour of Service with the Company prior to January 1,
1999, you will become vested in Company-matching contributions based upon your years of
Vesting Service as follows:
Years of Vesting Service Vested Portion
less than 2 0%
2 but less than 3 25%
3 or more 100%
Generally, Vesting Service is the period of continuous employment from your date of hire until
your date of termination and may include employment with a related company of Coty. Special
rules may apply for employees who became employees of the Company through acquisition or
spin-off from another company. See the Plan Administrator if you have prior service with a
related company or a predecessor company.
Even if you are not vested in Company-matching, retirement and pre-1999 profit-sharing
contributions based upon your Vesting Service, as described above, you will be 100% vested in
these contributions if, while in active service with the Company, you:
• attain age 65;
• become totally and permanently disabled (meaning you receive disability benefits from
Social Security or the Company’s long-term disability program); or
• die.
Rollover Contributions
You are always 100% vested in any amount you may have transferred from
another qualified plan to your rollover account.
Forfeitures
If you leave the Company before you are 100% vested in Company-matching,
profit-sharing and retirement contributions, you will forfeit (lose) the non-vested
portion of these contributions. Amounts that are forfeited are used to offset
future Company-matching and retirement contributions for the Plan Year in
which the forfeiture occurs. Forfeited amount may also be used to pay expenses incurred by the
Plan.
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If you return to work for the Company after a break in service (see description below), all Eligibility
Service (see “Eligibility, Enrollment and Participation,” above) and Vesting Service (see “What
You Should Know About Vesting,” above) earned before your break will be restored. However,
any Company-matching and retirement contributions that you forfeited when you left will be
restored only if:
• you return to work for the Company before you have a five year break in service; and
• you repay to the Plan in cash, within five years following your return, the full amount of
your before-tax contributions, matched after-tax contributions, Company-matching
contributions, Company profit-sharing contributions, Company retirement
contributions, and earnings on these amounts that you
received when you left. (You may, but are not required to,
repay any unmatched after-tax contributions, rollover
contributions and earnings on these amounts that you received
when you left.)
If you return to work for the Company after a break in service of five or
more years, you are not eligible to have the forfeited amounts restored.
Break in Service
A “break in service” occurs if you terminate employment and are not reemployed by the Company
within one year after your termination. However, you will not have a break in service if you return
to work within two years following the date you left for the following reasons:
• you are pregnant;
• the birth of your child;
• you adopt a child; or
• you must care for your child immediately following the birth or adoption.
The Plan Administrator may require you to provide proof that your absence qualifies as a parental
leave.
A break in service does NOT occur, however, in the Plan Year in which you enter or leave the
Plan for reasons of:
• an authorized leave of absence; or
• a period of Qualified Military Service provided you reapply for employment while the
law protects your reemployment rights.
X. WHAT YOU CAN WITHDRAW WHILE WORKING
The Plan is designed to encourage long-term savings and investment
for your retirement. However, withdrawals are available to you before
you leave the Company. You can make one regular withdrawal and one
hardship withdrawal in any Plan Year. The minimum amount that you
may withdraw is the lesser of $500 or the fully vested portion of your
accounts available for withdrawal. Withdrawal rules are explained
below. Special withdrawal rules apply to certain employees who were previously employed by
Revlon, Inc., Pfizer, Inc., Quintessence, Inc.
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Regular Withdrawal
Before age 59½, you may withdraw all or a part of the following contributions in this order:
• your after-tax contributions that have been in the Plan for at least 24 months and
earnings;
• rollover contributions and earnings; and
• matching contributions and earnings from certain predecessor plans, subject to
restrictions.
After age 59½, you may withdraw all or part of the following contributions in this order:
• your after-tax contributions (regardless of how long they were in the Plan) and
earnings;
• rollover contributions and earnings;
• matching contributions and earnings from certain predecessor plans;
• vested Company-matching contributions and earnings;
• vested Company profit-sharing contributions and earnings (if any);
• vested Company retirement contributions and earnings; and
• your before-tax contributions and earnings.
Hardship Withdrawal
Subject to approval by the Plan Administrator, you may be able to
make a withdrawal for hardship reasons, regardless of your age. To
qualify for a hardship withdrawal, you must have an immediate and
heavy financial need and have first used all other sources of available
money, including the withdrawal options listed above and plan loans.
Under the Plan, the following five reasons constitute an immediate and
heavy financial need in accordance with government regulations:
• to pay unreimbursed medical expenses (as specified by the IRS) for you, your spouse
or your dependents or to obtain medical care for those individuals;
• to purchase your principal residence (excluding mortgage payments);
• to pay tuition, room and board, and related educational fees for the next 12 months of
post-secondary education for you, your spouse or your dependents;
• to prevent eviction from or avoid foreclosure on the mortgage of your principal
residence;
• to pay burial or funeral expenses for your deceased parent, spouse, children or
dependents (defined in Section 152 of the Internal Revenue Code);
• to pay for the repair of damage to your principal residence that would qualify for a
casualty deduction on your federal income tax return (determined without regard to
whether the loss exceeds 10% of your adjusted gross income); or,
• to meet any other expenses or debts determined by the Plan Administrator, in
accordance with government regulations, to constitute an immediate and heavy
financial need.
You may withdraw all or part of the following for hardship reasons in the following order:
• your after-tax contributions and earnings;
• rollover contributions and earnings;
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• matching contributions and earnings from certain predecessor plans;
• vested Company-matching contributions and earnings;
• vested Company profit-sharing contributions and earnings;
• vested Company retirement contributions and earnings; and
• your before-tax contributions and earnings credited on those contributions as of
December 31, 1988.
The amount of a hardship withdrawal cannot exceed the amount required to meet your financial
need, including any income and penalty taxes that may be assessed as a result of the hardship
withdrawal. You will not be allowed to make employee contributions to the Plan for at least
six months following the hardship withdrawal.
Withdrawal Procedures
To make a withdrawal, you must give prior notice to the Coty Benefits
Center in accordance with the procedures established by the Plan
Administrator. The amount available for withdrawal will be determined
as of the earliest practicable valuation date next following receipt of
such notice by the Coty Benefits Center. You will receive payment as
soon as possible thereafter. If you’re applying for a hardship withdrawal, you will be required to
provide evidence of hardship. The Coty Benefits Center will then determine if you qualify for this
withdrawal under IRS and Plan rules.
Keep in mind that there may be adverse tax consequences on the amounts you withdraw. The
tax consequences of withdrawals from the Plan are described below under “When You Will Pay
Taxes.”
XI. HOW LOANS ARE MADE
As you have seen in the previous section, withdrawals may be limited and can subject you to
certain tax penalties. However, the Plan has a loan feature that allows you to borrow from your
account balance while you are working. Loans are withdrawn proportionately from the funds in
which your account is invested. When you take a loan, you are the lender as well as the
borrower. All money you borrow must be paid back to your own accounts with interest. In
addition, the amount you borrow is not subject to tax, provided the loan is fully repaid within the
time period prescribed by the Plan Administrator and in accordance with government regulations.
How Much Can You Borrow
The minimum amount that you may borrow is $1,000, and the maximum amount that you may
borrow may not exceed the lesser of:
• 50% of the vested portion of your accounts; or
• $50,000 minus the highest outstanding loan balance during the
prior 12 months.
Loan repayments are made through payroll deduction.
You may take only one loan at a time, and it will be deducted from your
accounts in the following order:
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• your before-tax contributions and earnings;
• vested Company-matching contributions and earnings;
• vested Company profit-sharing contributions and earnings;
• vested Company retirement contributions and earnings;
• rollover contributions and earnings;
• your after-tax contributions and earnings; and
• matching contributions and earnings from certain predecessor plans.
How to Apply for a Loan
To apply for a loan, call the Coty Benefits Center toll-free at 1-877-268-9462 [1-877-COTY-INC ]
or by visiting www.877cotyinc.com. At that time, the terms and
amount of the loan will be agreed upon, subject to approval by the
Coty Benefits Center in accordance with guidelines established by
the Plan Administrator. Once your loan application is processed by
the Coty Benefits Center, you will receive a check for the amount of
the loan. Your signature on the check indicates acceptance of the
loan terms. Repayment through payroll deductions will then begin.
Repaying Your Loan
After you receive the loan, you pay it back with interest in equal installments through payroll
deductions. The interest rate is determined by using the prime rate at the time the loan is
processed as published in the Wall Street Journal plus one percent. This rate will be in effect for
the duration of your loan.
Repayments of principal and interest are generally repaid to your accounts in the same order in
which they were deducted. Repayments of principal and interest are reinvested in your accounts
based upon your contribution investment election in effect on the date of repayment.
The period of repayment will be determined at the time of your loan, but may not exceed five
years. You may prepay your loan in full at any time.
Repayment through regular payroll deductions during an approved leave of absence of up to one
year may be suspended if your compensation during that period is insufficient to repay the loan
and the loan note does not mature or become due during that period. If you elect to suspend
payments during your absence, your loan repayment schedule will be reamortized (with its
original maturity date) and loan repayments will recommence as of the earlier of (a) your return to
work or (b) one year from the date your absence began. As an alternative, you may continue to
repay the loan in equal installments by remitting a check or money order. If you have a loan
outstanding and are going on an unpaid leave of absence, please contact the Plan Administrator
to discuss repayment of the loan.
In addition, the Plan Administrator may suspend loan repayments during periods of
Qualified Military Service in accordance with federal law and, if so suspended,
upon your reemployment by the Company within the time during which your
right to reemployment is protected by applicable law, the loan payment
schedule will resume with the original maturity date of the promissory note
adjusted to reflect the period of Qualified Military Service.
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Default
If you terminate or retire with a loan balance outstanding, you must repay the remaining balance
within 90 days of your termination or retirement. If you do not repay such amount in full within the
prescribed time period, the loan will be in default, and you will be treated as if you received a
taxable distribution from the Plan equal to the entire outstanding balance of your loan. In addition,
IRS penalty taxes may apply. Therefore, it is very important that you immediately pay the
outstanding balance of your loan upon termination or retirement. If you receive a total distribution
prior to the 90-day repayment date, your distribution will be offset by the amount of the
outstanding loan balance.
XII. HOW YOU WILL RECEIVE YOUR MONEY
How Payment Is Made
Unless the value of your account is more than $5,000 and you elect
otherwise, payment of your Plan accounts is made in a lump sum when
you terminate employment with the Company. If you die before receiving
your payment, your beneficiary will receive the lump sum payment. For
purposes of determining whether your account is more than $5,000, your
account will be valued without taking into account the portion of your
account attributable to any rollover contributions.
If the value of your account is more than $5,000 (excluding your rollover contributions), you can
elect to receive payments (1) in the form of a lump sum or (2) in quarterly or annual installment
payments for a period, elected by you, not to exceed 15 years or, if shorter, the joint life
expectancy of you and your beneficiary. If you die before all payments are made, your
beneficiary will receive the remaining amount in a lump sum. If you are married and your spouse
is not your beneficiary, your spouse must consent to the beneficiary you name and this consent
must be witnessed by a Plan representative or notary public.
When Payment Is Made
If you terminate employment with the Company, payments will be made as follows:
• If the value of your account is $5,000 or less (excluding your rollover contributions), a
single lump sum payment will automatically be made as soon as administratively
practicable, subject to the rules below on automatic rollovers;
• If the value of your account is more than $5,000 (excluding your rollover contributions)
and you elect a lump sum payment, then a single payment will be made as soon as
administratively practicable; and
• If the value of your account is more than $5,000 (excluding your rollover contributions)
and you elect installment payments, then periodic payments begin as soon as
administratively practicable. The amount of your payments will be revised as of the
valuation date before each payment thereafter.
In the event of your death, payment to your beneficiary will be made as soon as administratively
practicable following your death but, in no event, later than the December 31 following the
calendar year of your death.
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If payments are deferred, your account will continue to be invested in the investment funds of
your choice.
Automatic Rollover to an IRA
As stated in the previous subsection, if the value of your account upon your termination of
employment is $5,000 or less (excluding your rollover contributions), a single lump sum payment
will be made as soon as administratively practicable. In general, you may elect whether to receive
this payment in cash, or to roll over the distribution to another plan or an individual retirement
account ("IRA").
If the amount of your distribution is more than $1,000 (including your rollover contributions) but
less than or equal to $5,000 (excluding your rollover contributions), and you do not make an
election with respect to this payment within 90 days of receiving the written election material, the
distribution will be rolled over automatically to an IRA established in your name with Charles
Schwab. Your account will be invested in a type of investment designed to preserve principal and
provide a reasonable rate of return and liquidity (e.g., an interest-bearing account, a certificate of
deposit or a money market fund). Your account will be charged for any expenses associated with
the establishment and maintenance of the IRA and with the IRA investments. You may transfer
the IRA funds, at any time and without cost, to any other IRA you choose. You may contact the
Plan Administrator at the address and telephone number indicated on page 27 for further
information regarding the Plan's automatic rollover provisions, including the fees and expenses
associated with the IRA.
Required Distribution
Generally, the law requires that distribution of your benefit must begin no
later than 60 days after the end of the Plan Year in which the latest of the
following occurs:
• your 65th birthday;
• the 10th anniversary of your participation date; or
• the date you terminate employment with the Company.
Notwithstanding the foregoing general rule, the law requires that you
begin to receive a distribution no later than the April 1 following the later
of (1) the year in which you attain age 70½ or (2) the year in which you retire. If you are a five
percent owner, as defined in the Code, you must begin receiving distributions no later than the
April 1 of the calendar year following the year in which you attain age 70½, even if you have not
yet retired.
In the event of your death, any amounts payable to your beneficiary will be made as soon as
administratively practicable following your death.
Assignment of Benefits
Your benefits under this Plan are provided solely for you or your designated beneficiary.
Generally, they cannot be assigned to anyone else. Other than as specifically required by the
Plan or federal law, your account balance may not be sold, used as collateral for a loan, given
away, or otherwise transferred. In addition, your creditors may not attach, garnish, or otherwise
interfere with your account. However, the Plan will honor qualified domestic relations orders
(“QDROs”) issued under domestic relations or community property law. A QDRO is defined as a
decree or order that obligates you to pay child support or alimony, or otherwise allocates a portion
of your assets in the Plan to your spouse, former spouse, child, or other dependent. Any portion
20

of your benefits not awarded to your spouse, former spouse, or dependents will be paid to you.
You may obtain a copy, free of charge, of the Plan’s procedures relating to QDROs from the Plan
Administrator.
XIII. WHEN YOU WILL PAY TAXES
The Plan has been designed to meet government requirements to help you enjoy special tax
advantages. Your before-tax contributions can also save you money that would have otherwise
been paid in taxes.
Federal Income Taxes
Tax on Employee Contributions – Your before-tax contributions are
made before federal income taxes are withheld. For example,
suppose you are in a 28% tax bracket and you make a before-tax
contribution of $3,000. Of your $3,000 before-tax contribution, $840
(28% of $3,000) is money in your account that otherwise would have
gone to the federal government as taxes. With before-tax
contributions, you keep that money in your account where it can grow
larger through investment income. As long as that money stays in the
Plan, it will not be taxed. The same is true for all Company-matching,
profit-sharing and retirement contributions and any investment
earnings on such contributions. You pay no federal income taxes on
these amounts as long as they stay in the Plan.
On the other hand, your after-tax contributions come out of your compensation that has already
been taxed. So, you do not postpone federal taxes by making after-tax contributions. However,
you do postpone taxes on investment earnings on after-tax contributions.
Tax on Distributions- How you are taxed when you receive a Plan distribution depends on
whether you:
• make withdrawals while working;
• receive a distribution upon leaving the Company, or
• receive before-tax or after-tax contributions.
Withdrawals While Working
After-Tax Contributions. If you withdraw any or all of your after-tax contributions, the law requires
that a portion of the withdrawal include a withdrawal of earnings on all of your after-tax
contributions. The earnings portion will then be included in your ordinary income subject to an
automatic 20% withholding rate, if you do not elect to roll the funds over to another eligible
retirement plan, and may be subject to an additional 10% penalty tax if you withdraw such
earnings before reaching age 59½, as described below. If you make hardship withdrawal, a 10%
withholding rate applies and rollovers are not permitted.
Before-Tax and Company-Matching, Profit-Sharing and Retirement Contributions. All of your
before-tax contributions, any Company-matching, profit-sharing and retirement contributions, and
all applicable earnings are fully taxable as ordinary income when you withdraw them. These
amounts are subject to the automatic 20% withholding rate, if you do not elect to roll the funds
over to another eligible retirement plan, and may also be subject to the additional 10% penalty tax
if you withdraw them before reaching age 59½, as described below. If you make hardship
withdrawal, a 10% withholding rate applies and rollovers are not permitted.
21

Distributions After You Leave the Company
Your before-tax contributions, Company-matching, profitsharing
and retirement contributions and all investment
earnings are fully taxable as ordinary income when you
receive them. Government regulations require that 20% of
your distribution be withheld automatically, unless you
directly roll over the amount to an IRA or other eligible
retirement plan that accepts the direct rollover. The amount
withheld will be applied toward your income taxes for the
year in which you receive the distribution. In addition, if you
leave the Company and receive a distribution before age 59½, your payment may be subject to
the additional 10% penalty tax, as described below, as well as ordinary income taxes. Your aftertax
contributions are not taxed or subject to income tax withholding. In some cases, you may be
able to roll this portion of your account over to another plan.
Penalty Tax on Distributions
If you receive a payment from the Plan before you reach age 59½ and you do not roll it over,
then, in addition to regular income tax, you may have to pay an extra tax equal to 10% of the
taxable portion of the payment. Generally, the additional 10% tax does not apply to your payment
if it is:
• paid to your beneficiary (or to your estate) due to your death;
• paid because you retire due to disability;
• paid to you as equal (or almost equal) payments over your life or life expectancy (or
your and your beneficiary’s lives or life expectancies);
• paid to you after termination of employment after you reach age 55;
• used to pay certain extraordinary, unreimbursed tax-deductible medical exenses that
exceed 7½% of your adjusted gross income; or
• paid to an alternate payee under a qualified domestic relations order.
See IRS Form 5329 for more information on the additional 10% tax.
Rollovers
If you would like to continue deferring taxes on your distribution, you
may elect to have any eligible rollover distribution from the Plan
transferred directly from the Trustee of the Plan to the trustee of an
IRA or another eligible retirement plan that accepts rollovers. You
must provide your election to the Coty Benefits Center to direct your
distribution to be rolled over directly into an IRA (or another eligible
employer plan that accepts rollovers) to avoid the 20% withholding.
An eligible retirement plan means an employer plan that is qualified
under Code Section 401(a), a Code Section 403(a) annuity, a Code
Section 403(b) tax-sheltered annuity plan and certain governmental 457 plans of deferred
compensation, an individual retirement annuity account described in Code Section 408(a) or an
individual retirement annuity described in Code Section 408(b) (other than an endowment
contract).
You may also roll over a distribution of your after-tax contributions to a traditional IRA or another
eligible retirement plan (other than a governmental 457 plan), provided that the receiving IRA or
22

other eligible retirement plan accepts after-tax contributions and can separately account for them.
[A traditional IRA does not include a Roth IRA, a Coverdell Savings Account or a SIMPLE IRA.] If
you roll over your after-tax contributions to a traditional IRA, it is your responsibility to keep track
of, and report to the IRS on the applicable forms, the amount of these after-tax contributions. This
will enable the nontaxable amount of any future distributions from the traditional IRA to be
determined. Once you roll over your after-tax contributions to a traditional IRA, those amounts
cannot be rolled over to an employer plan.
If you do not direct the Plan to roll over your distribution directly to an IRA or other qualified plan,
your distribution may still be rolled over tax-free into an IRA or other qualified plan, provided you
do so within 60 days of the distribution. However, in order to roll over your entire taxable
distribution, you will need to make up the 20% withholding that will be initially deducted from your
distribution by contributing money from another source, such as personal savings. In this case,
you may be entitled to a refund from the IRS of the amount withheld when you file your federal
income tax return.
Certain plan payments cannot be rolled over. If you receive installment payments from the Plan
over a period of ten years or more, or a distribution that is made to correct a failed
nondiscrimination test or because the legal limits on certain contributions were exceeded, they
cannot be rolled over. Unless you have reached age 59½, you cannot make a direct rollover of
the portion of any hardship withdrawal that consists of before-tax contributions. The amount of a
plan loan that becomes a taxable deemed distribution because of a default, cannot be rolled over.
Finally, if you have reached age 70½ and are no longer employed by the Company, a portion of
any distribution will be considered a “minimum required distribution” and cannot be rolled over.
You will not pay taxes until you take the money out of the IRA or eligible retirement plan, at which
time you’ll pay ordinary income tax (and, if applicable, the additional 10% penalty tax for
premature distributions) on the money you receive. If you were born before January 1, 1936, you
may be able to make a one-time election to figure the tax on the payment by using “10-year
averaging” (using 1986 tax rates), provided you have five years of participation in the Plan and
you receive the entire balance of your account under the Plan in one taxable year. Check with
your tax advisor.
State & Local Income Taxes
Tax on Contributions – While before-tax contributions are
generally treated by most states the same way as by the
federal government, some states and cities may tax these
amounts. Check with your tax advisor to see how the
states or cities in which you work and live treat before-tax
contributions.
Your after-tax contributions come out of your
compensation after having already been taxed by your
state or local government. You do not pay state or local
taxes on Company-matching and retirement contributions and any earnings as long as they
remain in the Plan.
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Tax on Withdrawals – If you did not pay state or local taxes on before-tax contributions at the time
you made these contributions, you may be subject to tax on these amounts when you receive
them.
Since you paid taxes on your after-tax contributions, you pay no further taxes on these
contributions when they are paid to you. However, any earnings on these contributions will be
subject to tax when you receive them.
All Company-matching, retirement contributions and earnings will be subject to tax when you
receive them.
Repayment of Plan Loans
If your employment with the Company ends and you have an outstanding loan from the Plan, the
Company may reduce (or “offset”) your balance in the Plan by the amount of the loan you have
not repaid your loan within the time prescribed by the Plan Administrator. The amount of your
loan offset is treated as a distribution to you at the time of the offset and will be taxed unless you
roll over an amount equal to the amount of your loan offset to another qualified employer plan or
a traditional IRA within 60 days of the date of the offset. If the amount of your loan offset is the
only amount you receive or are treated as having received, no amount will be withheld from it. If
you receive other payments of cash from the Plan, the 20% withholding amount will be based
upon the entire amount paid to you, including the amount of the loan offset. The amount withheld
will be limited to the amount of other cash or property paid to you. The amount of a defaulted plan
loan that is a taxable deemed distribution cannot be rolled over.
Surviving Spouses, Alternate Payees and Other Beneficiaries
In general, the rules summarized above that apply to payments to employees also apply to
payments to surviving spouses of employees and to spouses or former spouses who are
“alternate payees.” You are an alternate payee if your interest in the Plan results from a “qualified
domestic relations order,” which is an order issued by a court, usually in connection with a divorce
or legal separation.
If you are a surviving spouse or an alternate payee, you may choose to have a payment that can
be rolled over, as described above, paid in a direct rollover a traditional IRA or to an eligible
retirement plan or paid to you. If you have the payment paid to you, you can keep it or roll it over
yourself to a traditional IRA or to an eligible retirement plan. Thus, you have the same choices as
the employee.
If you are a beneficiary other than a surviving spouse or an alternate payee, you cannot choose a
direct rollover, and you cannot roll over the payment yourself.
If you are a surviving spouse, an alternate payee, or another beneficiary, your payment is
generally not subject to the additional 10% tax described above, even if you are younger than age
59½.
If you are a surviving spouse, an alternate payee, or another beneficiary, you may be able to use
the special tax treatment for lump sum distributions and the special rule for payments that include
employer stock, as described above. If you receive a payment because of the employee's death,
you may be able to treat the payment as a lump sum distribution if the employee met the
appropriate age requirements, whether or not the employee had five years of participation in the
Plan.
24

How to Obtain Additional Information
This summarizes only the federal (not state or local) tax rules that might
apply to your payment. The rules described above are complex and
contain many conditions and exceptions that are not included in this
notice. Therefore, you may want to consult with the Coty Benefits Center
or a professional tax advisor before you take a payment of your benefits
from your Plan. Also, you can find more specific information on the tax
treatment of payments from qualified employer plans in IRS Publication
575, Pension and Annuity Income, and IRS Publication 590, Individual Retirement Arrangements.
These publications are available from your local IRS office, on the IRS's Internet Web Site at
www.irs.gov, or by calling 1-800-TAX-FORMS.
When You Need Tax Advice
Because tax laws are complex and subject to change, this information is intended only as a
general guideline based upon our understanding of the federal income tax law currently in effect.
For your own protection, you should consult a tax specialist before you withdraw or
receive any Plan money from the Plan.
XIV. CLAIMS PROCEDURE
This section describes the Plan’s procedures under which you can make a claim for benefits
under the Plan and appeal a denied claim for benefits. For purposes of this section of the SPD,
the Plan Administrator (or any third party to whom the Plan Administrator has delegated the
authority to review and evaluate claims) shall be referred to as the “Claims Administrator” at the
initial claim level and the “Appeals Administrator” at the appeal level.
A request for benefits is a “claim” subject to these procedures only if it is filed by you or your
authorized representative in accordance with the Plan’s claim filing guidelines. In general, claims
must be filed in writing. Any claim that does not relate to a specific benefit under the Plan (for
example, a general eligibility claim) must be filed with the Plan Administrator. A casual inquiry
about benefits or the circumstances under which benefits might be paid under the Plan is not a
“claim” under these rules, unless it is determined that your inquiry is an attempt to file a claim. If a
claim is received, but there is not enough information to allow the Claims Administrator to process
the claim, you will be given an opportunity to provide the missing information.
If you want to bring a claim for benefits under the Plan, you may designate an authorized
representative to act on your behalf so long as you provide written notice of such designation to
the Claims Administrator and/or the Appeals Administrator identifying such authorized
representative.
Time Periods for Responding to Initial Claims
If you or your beneficiary brings a claim for benefits under the Plan, the Claims Administrator will
respond to you or your beneficiary within 90 days after receipt of the claim. If the Claims
Administrator determines that an extension is necessary due to matters beyond the control of the
Plan, the Claims Administrator will notify you or your beneficiary within the initial 90-day period
that the Claims Administrator needs up to an additional 90 days to review your claim.
25

Notice and Information Contained in Notice Denying Initial Claim
If the Claims Administrator denies your claim (in whole or in part), the Claims Administrator will
provide you or your beneficiary with written notice of the denial (although initial notice of a denied
urgent care claim may be provided to you orally). This notice will include the following:
• Reason for the Denial – the specific reason or reasons for the denial;
• Reference to Plan Provisions – reference to the specific Plan provisions upon which
the denial is based;
• Description of Additional Material – a description of any additional material or
information necessary for you to perfect your claim and an explanation as to why such
information is necessary; and
• Description of Claims Appeals Procedures – a description of the Plan’s appeals
procedures and the time limits applicable for such procedures (such description will
include a statement that you or your beneficiary are eligible to bring a civil action in
Federal court under Section 502 of ERISA to appeal any adverse decision on appeal).
Appealing a Denied Claim for Benefits
If your initial claim for benefits is denied by the Claims Administrator, you or your beneficiary may
appeal the denial by filing a written request with the Appeals Administrator within 60 days after
you or your beneficiary receive the notice denying your initial claim for benefits. If you or your
beneficiary decides to appeal a denied claim for benefits, you or your beneficiary will be able to
submit written comments, documents, records, and other
information relating to your claim for benefits (regardless of
whether such information was considered in your initial claim
for benefits) to the Appeals Administrator for review and
consideration. You or your beneficiary will also be entitled to
receive, upon request and free of charge, access to and
copies of, all documents, records and other information that is
relevant to your appeal.
Time Periods for Responding to Appealed Claims
If you or your beneficiary brings a claim for benefits
under the Plan, the Appeals Administrator will respond to
you or your beneficiary within 60 days after receipt of the
claim. If the Appeals Administrator determines that an
extension is necessary due to matters beyond the control
of the Plan, the Appeals Administrator will notify you
within the initial 60-day period that the Appeals
Administrator needs up to an additional 60 days to
review your claim.
Notice and Information Contained in Notice Denying Appeal
If the Appeals Administrator denies your claim (in whole or in part), the Appeals Administrator will
provide you or your beneficiary with written notice of the denial (although initial notice of a denied
urgent care claim may be provided to you or your beneficiary orally or via facsimile or other
similarly expeditious means of communication). This notice will include the following:
26

• Reason for the Denial – the specific reason or reasons for the denial;
• Reference to Plan Provisions – reference to the specific Plan provisions upon which
the denial is based;
• Statement of Entitlement to Documents – a statement that you or your beneficiary are
entitled to receive, upon request and free of charge, access to and copies of, all
documents, records and other information that is relevant to your claim and/or appeal
for benefits;
• Statement of Right to Bring Action – a statement that you or your beneficiary are
entitled to bring a civil action in Federal court under Section 502 of ERISA to pursue
your claim for benefits.
The decision of the Appeals Administrator shall be final and conclusive on all persons claiming
benefits under the Plan, subject to applicable law. If you challenge the decision of the Appeals
Administrator, a review by a court of law will be limited to the facts, evidence and issues
presented during the claims procedure set forth above. The appeal process described herein
must be exhausted before you or your beneficiary can pursue the claim in federal court. Facts
and evidence that become known to you after having exhausted the appeals procedure may be
submitted for reconsideration of the appeal in accordance with the time limits established above.
Issues not raised during the appeal will be deemed waived.
XV. ADMINISTRATION OF THE PLAN
The Plan Administrator is the sole judge of the application and interpretation of the Plan. The
Plan Administrator, through the Plan Administrative Committee, has the discretionary authority to
resolve disputed issues of fact, to make all decisions under the Plan relating to benefit claims, to
make determinations regarding eligibility for benefits and to ensure that the Plan provisions apply
fairly and equitably to all participants.
In addition, the Plan Administrator has the authority to delegate certain of its powers and duties to
third parties. As the Plan Administrator’s delegate, the Coty Benefits Center is responsible for the
day-to-day operation of the Plan.
The decisions of the Plan Administrator (or its delegate) in
all matters relating to the Plan (including, but not limited to,
eligibility for benefits, Plan interpretations, and disputed
issues of fact) will be final and binding on all parties and
generally will not be overturned by a court of law.
Plan Year
The Plan Year for recordkeeping purposes runs from
January 1 through December 31.
Investment of Funds
According to the terms of the Plan and trust agreement, both employee contributions and
Company-matching and retirement contributions are deposited directly into a trust fund managed
by the Plan’s Trustee.
27

The Trustee has the responsibility for seeing that all contributions are used for the exclusive
benefit of Plan members and their beneficiaries. The Trustee will make all Plan payments.
The Future of the Plan
While the Company intends to continue the Plan indefinitely, it reserves the
right to amend or terminate the Plan at any time by action of its board of
directors. In no event will an amendment have the effect of reducing your
vested account balance. In the case of Plan termination, you will be fully
vested in your account balance and Plan assets will be distributed to the
members.
Loss of Benefits
Under certain circumstances, your benefits may be lost. The principal way
in which you may lose benefits is that your employment terminates for any
reason before you have a vested interest in your benefit. Under the rules of the Plan, if you
terminate employment and are not reemployed by the Company within five years after your
termination you will forfeit your entire non-vested account balance.
Benefits may also be reduced or lost due to limitations under the Code, poor investment returns,
the imposition of income, penalty and excise taxes or a tax lien, the application of a domestic
relations order or a judgment or settlement agreement that requires you to make payments to the
Plan, and failure to make proper application for benefits or failure to provide necessary
information.
Missing Participants
If you or your beneficiary do not provide the Plan Administrator with your most recent address,
and you or your beneficiary cannot be located at the time benefits are scheduled to commence,
the Plan Administrator will make all diligent efforts to locate you or your beneficiary to notify you
of such due and owing payments. If you or your beneficiary cannot be located and have not
made a claim for such benefits, the Plan Administrator may cancel your account and use the
unclaimed benefits to reduce further Company-matching and retirement contributions under the
Plan. If, however, you or your beneficiary later make a claim for such benefits, your account will
be restored in accordance with procedures established by the Plan Administrator.
Fees
For a prospectus containing more complete information including management fees, charges and
expenses, please call the Coty Benefits Center. Please read the prospectus carefully before you
invest or send money.
Top-Heavy Rules
A “top-heavy plan” is one that provides more than 60% of its benefits to “key employees” (defined
in Code Section 416). If a plan becomes top-heavy, the plan must sometimes provide additional
contributions and accelerated vesting to non-key employees. At present, this Plan is not “topheavy.”
You will be notified in the unlikely event the Plan’s status changes in this regard.
Benefit Protection
The Pension Benefit Guaranty Corporation (“PBGC”) is a government
corporation that insures benefits payable under a tax-qualified defined
benefit plan. Since the Plan is a defined contribution plan, its benefits
are not insured by the PBGC.
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XVI. PLAN INFORMATION
Answers to most Plan questions can be found in this SPD. If you have further questions, you
should contact the Plan Administrator. The information and people listed below can be of
assistance if you need help on a Plan matter.
Plan Sponsor
Coty Inc.
Two Park Avenue
New York, New York 10016
(212) 479-4300
Plan Trustee
The Charles Schwab Trust Company
1 Montgomery Street, 7th Floor
San Francisco, CA 94104
Plan Agent for Service of Legal Process
Coty Inc.
Two Park Avenue
New York, New York 10016
(212) 479-4300
Legal Process may also be served on the
Trustee or Plan Administrator.
Plan Identification
The Plan is identified by EIN 13-3823358,
which is the Employer Identification Number
assigned to the Plan Sponsor by the Internal
Revenue Service for tax purposes.
The number assigned to the Plan by the
Plan Sponsor is 002.
Plan Type
The Plan is a defined contribution plan
qualified under Section 401(k) of the Code.
The Plan allows other employers to adopt its
provisions. You or your beneficiaries may
examine or obtain a complete list of
employers, if any, who have adopted your
Plan by making a written request to the Plan
Administrator.
Plan Administrator
The Plan is administered by Coty Inc.
through its Plan Administrative Committee:
Plan Administrative Committee
c/o Coty Inc.
Two Park Avenue
New York, New York 10016
(212) 479-4300
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XVII. STATEMENT OF ERISA RIGHTS – YOUR RIGHTS UNDER FEDERAL LAW
As a participant in the Plan described in this SPD, you are
entitled to certain rights and protections under ERISA. ERISA
provides that all Plan participants will be entitled to:
• Examine, without charge, at the Plan Administrator’s office
and at other specified locations, such as worksites and union
halls, all documents governing the Plan, including insurance
contracts and collective bargaining agreements, and a copy
of the latest annual report (Form 5500 Series) filed by the
Plan with the U.S. Department of Labor.
• Obtain, upon written request to the Plan Administrator,
copies of documents governing the operation of the Plan,
including insurance contracts and collective bargaining agreements, and copies of the latest
annual report (Form 5500 Series) and updated summary Plan description. The Plan
Administrator may make a reasonable charge for the copies.
• Receive a summary of the Plan’s annual financial report. The Plan Administrator is required
by law to furnish each participant with a copy of this summary annual report.
• Obtain a statement telling you your current account balance and whether you have a vested
right to receive a benefit at normal retirement age (age 65). If you do not have a vested right
to a benefit, the statement will tell you how many more years you have to work to earn a
vested right. This statement must be requested in writing and is not required to be given
more than once every 12 months. The Plan must provide the statement free of charge.
In addition to creating rights for Plan participants, ERISA imposes duties upon the people who are
responsible for the operation of the Plan. The people who operate your Plan, called “fiduciaries”
of the Plan, have a duty to do so prudently and in the interest of you and other Plan participants
and beneficiaries. No one, including your employer, your union, or any other person, may fire you
or otherwise discriminate against you in any way to prevent you from obtaining a benefit or
exercising your rights under ERISA.
If your claim for a benefit is denied in whole or in part you must receive a written explanation of
the reason for denial. You have the right to have the Plan review and reconsider your claim.
Under ERISA, there are steps you can take to enforce the above rights. For instance, if you
request materials from the Plan and do not receive them within 30 days, you may file suit in a
federal court. In such a case, the court may require the Plan Administrator to provide the
materials and pay you up to $110 a day until you receive the materials, unless the materials were
not sent because of reasons beyond the control of the administrator. If you have a claim for
benefits that is denied or ignored, in whole or in part, you may file suit in a state or federal court.
In addition, if you disagree with the Plan’s decision or lack thereof concerning the qualified status
of a domestic relations order, you may file suit in a federal court.
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If it should happen that the Plan fiduciaries misuse the Plan’s money, or if you are discriminated
against for asserting your rights, you may seek assistance from the U.S. Department of Labor, or
you may file suit in a federal court. The court will decide who should pay court costs and legal
fees. If you are successful the court may order the person you have sued to pay these costs and
fees. If you lose, the court may order you to pay these costs and fees, for example, if it finds your
claim is frivolous.
If you have any questions about your Plan, you should contact the Plan Administrator at the
number listed above. If you have any questions about this statement or about your rights under
ERISA, you should contact the nearest office of the Employee Benefits Security Administration,
U.S. Department of Labor, listed in your telephone directory or the Division of Technical
Assistance and Inquiries, Employee Benefits Security Administration, U.S. Department of Labor,
200 Constitution Avenue NW, Washington, D.C. 20210. You may also obtain certain publications
about your rights and responsibilities under ERISA by calling the publications hotline of the
Employee Benefits Security Administration.
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