Retirement Savings Plan

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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 2
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 3
Page 1: Effective January 1, 2008 Retiremen
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 and 14: For purposes of this example only,
Page 15 and 16: If you return to work for the Compa
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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