Retirement Savings Plan

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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. 14
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. 15
Page 1 and 2: Effective January 1, 2008 Retiremen
Page 3 and 4: COTY RETIREMENT SAVINGS PLAN SUMMAR
Page 5 and 6: II. ELIGIBILITY, ENROLLMENT AND PAR
Page 7 and 8: acknowledge the effect of the desig
Page 9 and 10: from other tax-qualified plans. How
Page 11 and 12: compensated employees. For 2008, hi
Page 13: For purposes of this example only,
Page 17 and 18: • matching contributions and earn
Page 19 and 20: Default If you terminate or retire
Page 21 and 22: of your benefits not awarded to you
Page 23 and 24: other eligible retirement plan acce
Page 25 and 26: How to Obtain Additional Informatio
Page 27 and 28: • Reason for the Denial - the spe
Page 29 and 30: XVI. PLAN INFORMATION Answers to mo
Page 31: If it should happen that the Plan f

Retirement Savings Plan

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