Document 4vZvB3kRaXv8QwQ4jJwwZdL91

10/02/2007 REVISION RECORDS MANAGEMENT MANUAL Section 1: Policies, Procedures, Manuals and Guidelines (See Also Legal: Section 9) Keep these documents 10 years after they are superseded unless another section of this Manual allows a shorter preservation period. Offline storage should be used for superseded versions of electronic documents. Representative examples of documents covered by this section include: 1. Production and maintenance related safety procedures, Manuals, training materials: Keep one master copy per department or production unit. 2. Manuals and guidelines containing procedures for conducting various business activities (including sales, purchasing, etc.) 3. Operations training Manuals that have progressions, milestones, etc. 4. Procedural and other Manuals regarding fundraising, use of Monsanto logos and tag lines, etc. 5. Information Technology (IT) procedures for design and content of public relations and other Websites. Exceptions to the 10-year Rule: Business and operating forms that are not listed under contracts, purchasing, labels or other categories in this Manual: 3 years after superseded. 1 TOWOLDMON0012889 Revised 10/02/2007 Section 2: Communications: External and Internal (See also Marketing: Section 11; Scientific: Section 17; and Corporate Governance: Section 4.) 1. Communications related to scientific or technical discoveries or accomplishments, including press and news releases, Public Relations publications, published papers, presentations and posters 50 years 2. Earnings Releases 25 years 3. News to Use files, and unpublished but accurate communications related to scientific or technical discoveries or accomplishments 10 years 4. Executive road shows, analyst meeting conference calls transcription or recording, and all news releases or publications that reveal financial performance or new policies or strategies 10 years 5. News releases, publications or presentations not described in 1 through 5 - (e.g., regarding Monsanto Fund, United Way, collaborations with nonprofits, OSHA VPP certification 10 years 6. Communications to employees about reorganizations, 10 years restructurings, mergers, acquisitions, divestitures and spin-offs 7. Visitor logs and confidentiality agreements signed by visitors 5 years, but see also Section 9 8. Internal publications and presentations such as Monsanto Today, Biotech Advantage, Town Hall videos, scientific presentations to Leadership Team 3 years 9. Catalogs and brochures for internal use 1 year after superseded 10. Monsanto telephone directories Permanent 11. Calendars 5 years 12. Communications to and from trade associations and professional groups 13. Voice Mail, Instant Messages and Video Messages Until no longer useful 21 days after they are generated or received (see below) As a general matter, voice-mail, instant messages and video messages are designed for short term communications and, therefore, voice-mail, instant messages and video messages shall not be deemed "official records" of Monsanto for record retention purposes. All voice-mail, instant messages and video messages shall be permanently removed from Monsanto's computer equipment and completely retired no more than twenty-one (21) days after they are generated or received. This policy applies to all voice-mail, instant messages and video messages that are sent and received regardless of whether they are found on servers or back-up systems, desktop computers, laptop computers, handheld devices, pagers, BlackBerrys, voice mail, voice messaging software or external messaging services. Employees should undertake to preserve any voice mail, instant messages or video messages that are subject to a Legal Hold Order specifying retention of such messages. 2 TOWOLDMON0012890 Revised 10/02/2007 Any information occurring in voice mail, instant message or video format that, for business necessity, is required to be saved, should be transferred to another medium suitable for storage. Exceptions to this general policy must be approved by the General Counsel. 3 TOWOLDMONOQ12891 Revised 10/02/2007 Section 3: Contracts If a transaction is governed by more than one contract, keep each contract until all can be discarded together. 1. Construction and maintenance contracts requiring certificates Permanent of insurance and/or indemnity from vendor 2. Contract for generation of quality control data in connection with seeds Permanent 3. Major contracts not listed above - (contracts to buy, sell or construct a capital asset worth more than $500,000, or contracts worth more than $ 1 million in one year, $10 million in 5 years, or $15 million in 15 years) 10 years after end of any claims made under contract, and 10 years beyond end of obligations regarding intellectual property, confidentiality or indemnity; and 10 years beyond usefulness for calculating tax basis Suggested method for determining end of preservation period Keep 25 years; then review to see if above criteria are met; if not met, estimate date when they will be met; mark this date on contract and review on that date to confirm that preservation period has ended 4. Contracts for acquisition, sale or licensing of intellectual 10 years after disputes and obligations property (grower contracts) and contracts regarding acquisition, ended organization or dissolution of a corporation or joint venture Suggested method for determining end of preservation period Keep 50 years; then review to see if above criteria are met; if not met, estimate date when they will be met; mark this date on contract and review on that date to confirm that the preservation period has ended 5. Supporting correspondence and documents produced during If in Patent or Law departments, for life of negotiation contract Otherwise, 1 year beyond execution of contract 6. Agreements with employees Employment + 20 years 7. Bills of lading If international, 11 years and after tax audit. If domestic, 6 years and after tax audit 8. Equipment leases 10 years beyond termination 9. Purchase orders: If in connection with experiments Permanent with the lab notebook Otherwise, with contract or on date when contract is first reviewed to determine end of preservation period (See suggested review dates in 3 and 4) 10. Drafts of Financial Agreements, Notes and Correspondence 15 years after contract 4 TOWOLDMONOQ12892 Revised 10/02/2007 11. Loans, mortgages, guaranty and subordination agreements 15 years beyond termination date of and promissory notes contract 12. Renegotiation Sales records and work papers 13. Renegotiation Reports and Summaries 14. Royalty Payments and Receipts Required by Contracts, Agreements, etc. 15. All other contracts 3 years beyond completion or renegotiation of contract. 25 years. 6 years beyond expiration of agreement and after tax audit. 15 years beyond termination of contract 5 TOWOLDMONOQ12893 Revised 10/02/2007 Section 4: Corporate Governance 1. Annual Reports and other reports and communications to shareholders, Shareholder ledgers, Proxy Statements, lOKs; lOQs; 8Ks 2. Certificates of Incorporation, Qualifications to do Business, Charter and Bylaws 3. Minutes of Shareholders Meetings, Minutes; Board of Directors' Minutes; Board Committee Minutes; Consents 4. Board committee charters and procedures regarding securities and Sarbanes Oxley, and internal controls review documents 5. Definitive transaction documents of Acquisitions involving stock, Mergers, Consolidations, Reorganizations, Restructurings, Dissolutions, Divestitures, Joint Ventures 6. Drafts of definitive transaction documents 7. Asset acquisitions 8. Reports to SEC not listed above 9. Due diligence studies and documents 10. Corporate Guide - data and information concerning subsidiary, associated and affiliated companies of Monsanto 11. Corporate Secretary's Records - data and information concerning directors, officers and other Company personnel, committees of directors 12. Listing applications, registration statements, and other evidence of stock and securities convertible into stock 13. Listing applications, registration statements, and other evidence of securities not convertible into stock 14. Stock Transfer Sheets 15. Affidavits and records regarding lost stock certificates 16. Canceled Stock certificates 17. Shareholder inquiries about holdings 18. Proxies voted by shareholders, proxy lists Permanent Permanent Permanent Permanent Permanent 15 years after termination of obligations under contract 50 years 40 years Law Department reviews after 7 years, then every 5 years until appropriate to dispose 25 years after superseded 25 years after Board service 25 years after security termination 10 years after security termination Permanent 50 years 10 years after cancellation 5 years 3 years 6 TOWOLDMONOQ12894 Revised 10/02/2007 19. Registration Statements on S Forms 30 years 7 TOWOLDMONOQ12895 Revised 10/02/2007 Section 5: Engineering (REVISED 10/12/2005 REMOVED ENVIROCHEM ITEMS A THROUGH Q) See also Process Management File Elements and Process Safety Management Standard Guidelines 1. Closed project files: reflecting as-built status and Evergreen (PMF) 10 years beyond closing of facility Project Management Files reflecting as-operated status or relevant production unit 2. Facility engineering drawings 10 years beyond closing of facility or relevant production unit 3. Process management files Permanent 4. Project design files and manuals for capital additions, improvement projects, etc. 10 years beyond closing of facility or, if project discontinued before completion, until 10 years after discontinuance 5. Environmental control data for engineering analysis and design 10 years beyond closing of facility or relevant production unit 6. Design and fabrication specifications for manufactured, 30 years fabricated, or assembled equipment 7. Project support records including development records, lab data, purchase orders, status reports, financial and operational analysis 5 years beyond completion of project 8. Documents describing technology that we use, not specific to 10 years beyond closing of facility or capital addition or improvement project production unit where technology is used 9. Any engineering data that supports environmental or experimental permit or application from government agency Permanent 8 TOWOLDMONOQ12896 Revised 10/02/2007 Section 6: Environmental, Safety and Health 1. Permits (including USDA testing, air, water, etc. and all registrations, petitions, variances, waivers Permanent 2. Applications, requests, supporting data, comments and correspondence from or to government agencies Permanent 3. Authorizations for signatures on Monsanto documents described in Item 1 above Permanent 4. Legal, regulatory and medical guidance and opinions on environmental, health and safety topics Until conclusion of subsequent audit on a related topic 5. Reports to government agencies (e.g., discharge monitoring, Permanent Superfund spill) plus supporting data 6. Legally required non-medical records of compliance or noncompliance with ESH-related laws, not captured elsewhere in this section such as hazardous waste shipping manifests and financial assurance demonstrations, plus supporting data 10 years or as required by law or regulation, whichever is longer 7. Legally required medical records of compliance or noncompliance Permanent 8. Correspondence with government contacts, and notes regarding meetings and conversations with them concerning regulatory compliance Permanent 9. Audit closure file, including report, action plan, and plan resolution documents Permanent 10. Other documents related to regulatory audits, including work papers, questionnaires, surveys and assessments Until conclusion of next audit on the topic 11. Loss prevention and environmental control (LP and EC) reports, assessments, procedures, checklists 10 years beyond startup of facility or production unit, whichever applicable 12. Medical surveillance, exposure, monitoring programs, assessments, X-rays, injury reports, return to work clearance, fitness for duty exams Permanent 13. Toxicity statements and data sheets used for sales guidance for handling various materials in the manufacturing process 50 years after last sale of product 14. Monsanto sponsored toxicity and epidemiology study reports and advisory information, original and validated Permanent 15. Automatic continuous area monitoring data and more specific area monitoring data 3 years 16. Material Safety Data Sheets plus supporting data and Permanent documents pertaining to requests for disclosure of trade secrets 9 TOWOLDMONOQ12897 Revised 10/02/2007 reflected in MSDS's 17. Personal Protection Equipment Assessments 18. Safety training and RCRA and FIFRA training, required by Company or government regulations, as reflected in Global ESH websites 19. Safety Incident investigations and OSHA safety logs 20. Respiratory fit testing records 3 years Permanent 5 years Permanent 10 TOWOLDMONOQ12898 Revised 10/02/2007 Section 7: Financial Records (See also Section 3: Contracts and Agreements, and Section 4: Corporate Governance) A. Accounts Payable: 1. AP Data Reports (Daily Activity, Distribution by Cost Center, Aging, Duplicate Invoice, etc.) 6 years and after tax audit 2. AP Aging Report and Trial Balance maintained in the Accounts Payable Module of SAP 6 years and after tax audit 3. Reconciliations of various accounts payable accounts (spreadsheets) 2 years 4. Invoices maintained in Accounts Payable Module of SAP and 6 years and after tax audit on CD Rom 5. Invoices and freight bills paid supporting data maintained in the Meta-Freight Module of SAP 6 years and after tax audit 6. Invoices for defense of insurable claims Permanent 7. Vendor Master Data maintained in the Materials Management 1 year Module of SAP 8. Images of cancelled checks maintained on CD Rom 6 years and after tax audit 9. IRS 1099 Forms and supporting documentation 6 years and after tax audit B. Accounts Receivable - and Other Receipts: 1. Cash Receipt Documents - Checks and associated envelope images, lock box batch receipt summaries as maintained on CD Rom 3 years and after tax audit. 2. Customer History Records - Customer statements (maintained in Accounts Receivable module of SAP), agreements, credit applications, personnel guarantees, and UCC filings (maintained externally) 6 years and after tax audit 3. AR Transactions Request/Approval - cash washout, customer 2 years and after tax audit. adjustments, account balance write-off's, interest write offs/adjustments 4. Accounts Receivable Trial Balances, customer aging reports, and balance sheets maintained in the Accounts Receivable module of SAP 6 years and after tax audit C. Audit: 1. External and Internal Audit Reports 15 years. See Section 19: Tax for Tax Audits. 11 TOWOLDMONOQ12899 Revised 10/02/2007 D. Banking: 1. Bank Account Statements maintained on CD Rom and in hard 6 years and after tax audit. copy 2. Bank Account Reconciliations (spreadsheets) 6 years and after tax audit. 3. Deposit receipts and transmittal forms (maintained on CD Rom) 6 years and after tax audit. 4. Bank Statement Posting Log maintained in the General Ledger Module of SAP 2 years 5. Bank account detail including Balance Summary Report (Citibank specific) maintained electronically and in hard copy 2 years. 6. Bank Balance Verification Report (spreadsheet) maintained externally 2 years and after tax audit. E. Sales and Consigned Inventory: 1. Documents supporting consigned inventory including 2 years issuance of inventory and take-title documentation maintained in the Sales and Distribution Entry Module of SAP 2. Consigned inventory data maintained in Crop Data 2 years Warehouse (back-up of the consignment data that is maintained in SAP) 3. Supporting documentation for consigned inventory maintained 2 years. externally, including invoices and spreadsheets completed on an annual basis 4. Source documents for both domestic and export sales (non consignment) maintained in the Sales and Distribution Module of SAP including Sales Order Document, Delivery Document, Shipment Document, Billing/Invoice, and Credit Sales Order Document 2 years and after tax audit 5. Documentation of approval (maintained externally) for the Credit Sales Order Document 2 years and after tax audit. 6. Returnable Container Inventory Ledger and receiving reports 2 years. 7. Shipping Papers for domestic sales - outbound Bill of Lading 2 years which is produced by the Sales and Distribution Module of SAP 8. Shipping Papers for exports prepared by an external shipping 2 years. company and maintained externally F. Budget: 1. Annual Operating Plan and budget documents including presentations for the Executive Team and the Board of Directors maintained as hard copy or electronic________________________ 12 TOWOLDMON0012900 Revised 10/02/2007 2. Actual vs. Budget Financial Data (monthly, quarterly, or full year basis) maintained in the Planning Tool 2 years 3. Actual vs. Budget Monthly Reports for expenses maintained in the Cost Objects module of SAP 7 years 4. Year-end Actual vs. Budget Reports for expenses maintained 7 years in the Cost Objects module of SAP 5. Utilization of Plant Facilities - Actual vs. book capacity reports 7 years. G. Capital Expenditures and Property Records: 1. Fixed Asset Sub ledger maintained in SAP 10 years 2. Appropriation and Retirement Request forms 10 years. 3. Invoices and Purchase Orders supporting Appropriation Requests maintained in SAP 10 years 4. Property Transfer Record Form and/or supporting spreadsheet 10 years. 5. Property Additions & Asset Records - supporting documentation for establishing asset value Year originated plus 10 years and after tax audit. 6. Property Roll forward spreadsheets and Asset History Sheets 10 years. 7. Data for forecasting capital projects expenditures maintained 5 years in the Project System Module of SAP 8. Project Performance Learning Review forms (Appropriation Requests vs. Actual) 3 years after completion of project. 9. Maintenance Records maintained in Plant Maintenance Module of SAP including authorization and records of cost 10 years and after tax audit 10. Mineral Rights Lease Transaction Records including leasing 6 years after termination of lease and tax agreements audit. H. Company Ledger, Financial Statements & Reports of Finances (See also Section 4, Corporate Governance): 1. Data supporting financial statements of foreign subsidiaries including statements in foreign currency translated to U.S. currency maintained in ARC (Fin Rep/Essbase) or other reporting system 5 years 2. Financial Statements which report the consolidated balance 25 years sheet and income statement of Monsanto Company maintained in ARC (Fin Rep/Essbase) 3. General Ledgers for product groups as maintained in SAP or 25 years 13 TOWOLDMONOQ12901 Revised 10/02/2007 other general ledger system 4. Journal Entries maintained in SAP or other general ledger system 10 years and after tax audit 5. Journal entries recording oil and gas undeveloped mineral rights lease transactions maintained in SAP or other general ledger system 25 years 6. SEC required filings (10K, 10Q, 8K etc.) Permanent 7. Supporting documentation for SEC required filings 25 years. 8. Brown Book- spreadsheets reporting various balance sheet 2 years. and income statement analysis 9. Monthly Operations Report (MOR) 2 years. I. Cost: 1. Process Order and Cost Center reports maintained in the Accounting module of SAP 10 years and after tax audit. 2. Cost Standards including work papers 10 years after superseded. 3. Raw materials, goods-in-process, and finished goods ledgers 10 years and after tax audit maintained in the Accounting module of SAP J. Miscellaneous: 1. Employee Expense Reports and Travel Statements 3 years and after tax audit. 2. Expense Reports and Travel Statements of employees engaged directly in government contract work 4 years and after tax audit. 3. Individual Authorizations for Expenditures - evidence of DOA 2 years approval for transactions subject to DOA maintained in SAP and external to SAP 4. Business Authorization Control Uniform Process (BAC-UP) Forms and logs 5 years 14 TOWOLDMONOQ12902 Revised 10/02/2007 Section 8: Human Resources, Employment and Benefits Records A. Pension, Benefits and HIPAA-Related Records 1. Records of vested interests in pensions and insurance, beneficiary designation forms 1 year beyond death of employee and last surviving beneficiary 2. Unvested pension interests 1 year after death of employee 3. Records relating to option eligibility, grants and exercise 10 years beyond employment 4. Medical records pertaining to employee's family 7 years 5. Records relating to the Health Insurance Portability and Accountability Act privacy regulations 6 years 6. Records relating to the European Union Privacy Safe Harbor 4 years B. Policies and Procedures 1. Employee benefit plans, published plan documents, legal opinions, determination letters 25 years after termination of plan 2. Pension plans, published plan documents, legal opinions Until death of last beneficiary C. Employment records 1. All Staffing records pertaining to applicants, including interview notes and any testing If hired, 2 years beyond termination. If not hired, 2 years 2. Attendance, discipline and commendation records, Performance Reviews, Performance Improvement Plans, other records relating to performance feedback and coaching, career development plans and skill inventories 4 years unless site has own policy for keeping longer 3. Medical, disability and FMLA leave notices and records Permanent 4. Confidentiality and Non-compete Agreements with employees, contract workers and consultants In Technology, permanent. All others 15 years beyond end of obligations under contract 5. Compensation and deduction records, records of workweeks, 5 years pay rates e.g. EFT direct deposit 6. History of positions held Permanent 7. Training: Job safety for non-office workers, sales training, antitrust, all training required by regulations, operations-related training including progressions and milestones, records of who attended such training and one copy of course materials 10 years 8. All other training - attendance records and one copy of course materials 3 years 15 TOWOLDMONOQ12903 Revised 10/02/2007 9. Records about reasonable accommodations or the good faith 2 years after end of accommodation effort to find one 10. Human Resources File 30 years after employment 11. Site orientations for employees and contractors 1 year, or until superseded, whichever is shorter D. Payroll Records 1. Authorization for non-tax payroll deductions 5 years after superseded 2. Records of payroll checks 6 years and after tax audits 3. Employee tax records and 1099's e.g. W-4's 6 years and after tax audit 4. Payroll distribution records, journal entries and underlying documents 10 years 5. Tax summary reports 6 years and after tax audit 6. Time cards, time sheets 3 years 7. Salary planning documents 5 years E. Files not in HR or Medical Records and Available Only to Directly-Involved Management 1. Internal investigations of allegations of discrimination, harassment or other HR issues 3 years 2. Garnishments, assignments, attachments 1 year after satisfaction F. Other 1. Affirmative Action Plans and Supporting Documents 2 years 2. Drug testing records For unsuccessful offerees, 3 years; for employees, 3 years beyond employment 3. l-9's and other IRCA documents Permanent while employed, and record can be destroyed after termination either 3 years after hiring or 1 year after termination, whichever is longer 4. Job descriptions and advertisements 3 years after superseded 5. Records relating to the Worker Adjustment and Retraining Notification Act (WARN) 6 years 6. Records of Architectural Compliance with Americans with Disabilities Act 2 years after superseded 7. Releases connected with reductions in force 3 years beyond employment 16 TOWOLDMONOQ12904 Revised 10/02/2007 8. Time cards or sheets for temporary workers 9. Workers' Compensation Claim medical files 2 years Permanent 17 TOWOLDMONOQ12905 Revised 10/02/2007 Section 9: Legal (See also Section 1: Guidelines, etc.; Section 4: Corporate Governance; Section 6: Environmental and Section 19: Tax.) This section covers documents that were not created for a business or Human Resources purpose, and that are generally used by or in cooperation with the Law Department. 1. All documents relevant to or involved in responding to investigations by government agencies Until notice from Law Department 2. Delegations of Authority, Authorizations for Signatures on corporate governance documents and those that create major binding obligations for Monsanto Permanent 3. Other delegations 10 years 4. All documents relevant to or involved in litigation and claims Permanent covered by insurance 5. All documents relevant to or involved in litigation, claims or patent disputes, if not covered by insurance Until notice from Law Department 6. Annual certifications of compliance with Code of Business Conduct 40 years 7. Legal or tax opinions regarding stock or asset financing or acquisition As long as the contract to which they pertain 8. Opinions and other records of legal guidance, internally or externally generated regarding corporate governance or significant legal liability, and not described in Item 7 25 years or until superseded 9. All other legal opinions Until superseded or no longer useful 10. Year-end litigation and claims report to auditors 5 years 11. Powers of Attorney regarding patents As long as patent file is kept 12. Other powers of attorney 10 years after expiration 13. Settlements and Releases of Legal Claims signed with or 20 years without litigation, if issue is not expected to recur or if amount is below $50,000 14. All other settlements and releases Permanent 15. Monsanto Pledge, Code of Conduct and Records Management Manuals, handbooks, related policies 40 years 18 TOWOLDMON0012906 Revised 10/02/2007 Section 10, Manufacturing (See also Section 6: Environmental Health and Safety) 1. Maintenance Manuals and instructions As required by law or until no longer useful, whichever is later 2. Maintenance Records - for control of operations and cost, analysis of equipment performance, etc. Until shutdown of unit, as required by law, or as required by the electronic recordkeeping system, whichever is later 3. Manufacturing data - operating schedules, data logs and recordings, batch records, etc. As maintained by electronic system, as required by law or until no longer useful, whichever is later 4. Manufacturing practices records and shipping records for products made or shipped under FDA, USDA, EPA, FIFRA or other agencies or laws, including bills of lading 10 years or as maintained by recordkeeping system or required by law, whichever is longer 5. PSM (Process Safety Management) file including process or facility operating Manual defining process or operation, including flow charts, operating characteristics, instructions or limits Until 10 years after termination of production unit 6. Specifications not covered in Engineering section - products, raw materials, packaging and other supplies not included in Engineering section Permanent 7. Industrial alcohol use records, including training and any other documents necessary to show compliance As required by law or 5 years, whichever is longer 8. Product quality records, testing and analytical procedures and results for products, raw materials and supplies 5 years 9. Analytical and testing procedures to develop analytical methods Permanent 10. Discharge monitoring reports 10 years or as required by law if longer 11. Data and reports that show compliance with laws, regulations Permanent if submitted to government or if legally required for the purpose of showing compliance; otherwise as required by law or until no longer useful 12. Data collected for engineering analysis, design, etc. Permanent if it supports data for environmental or experimental permit or application from government agency, otherwise, until completion of project 13. Regulations, procedures, analytical and sampling methods Permanent if supporting environmental or experimental permit, otherwise 10 years after superseded 14. Test data for internal Company control purposes such as reliability, efficiency, process optimization As required by law or until no longer useful 19 TOWOLDMONOQ12907 Revised 10/02/2007 15. Internal audit records 3 years or as required by law or until superseded, whichever is longest 20 TOWOLDMONOQ12908 Revised 10/02/2007 Section 11: Marketing, Sales 1. Advertising copy - samples and proofs 3 years 2. Log of advertisements 10 years 3. Advertising and or Marketing Research and/or development 50 years, imaged or microfilm summary reports, interim and final 4. Advertising and/or Marketing Research and/or development - Until completion of project Periodic Progress Reports 5. Customer call and media call reports 2 years 6. Records of Product Complaints by Customers that were resolved without settlement or litigation 5 years 7. All other records of Customer Complaints Until completion of litigation and upon notice from Law Department 8. Customer General Information File or List - identity, addresses, personnel lists, financial status, material reguirements, etc., of customers and prospects Until superseded 9. Invoices, Records of shipments to customers, Debit and Credit Documents, Consignment Records, etc. 7 years 10. Labels - identifying Monsanto products as shipped to customers Permanent 11. Price Sheets, Bulletins, or Lists, and List Price Deviation Record 2 years 12. Customer purchase orders and other order entry documents 4 years after contract 13. Statistical records of pricing 5 years 14. Product Guarantees on approved printed Monsanto forms 10 years after termination of guarantee 15. Product Quality specifications 10 years after superseded 16. Shipping Product Specifications 10 years after superseded 21 TOWOLDMONOQ12909 Revised 10/02/2007 Section 12: Intellectual Property (Patents, Trade Secrets, Copyrights, Trademarks, Know-how) (See also Section 3: Contracts.) 1. Monsanto File histories pertaining to patents - If patent was abandoned - Non-Monsanto patent files (ordered from external sources) For life of patent and after review by patent counsel 10 years and after review by patent counsel 2years and after patent counsel review 2. Foreign patent, patent application and patent files 10 years after expiration, irretrievability, lapse or abandonment, whichever occurs last, and after patent counsel review 3. US patents, patent applications and files - Issued patents - Abandoned applications - If non-parent case PVP patents 4. Patent assignments and powers of attorney 6 years after life of patent and after patent counsel review If parent case, for life of last descendant and after patent counsel review 6 years after lapse, abandonment or expiration of the last continuing application or patent within the same family, and after patent counsel review 6 years after life of patent and after patent counsel review 6 years after life of issued patent 5. Patent Disclosures Permanent, with notebooks, if patent issued. If not, 15 years and after patent counsel review 6. Opinions concerning patentability, validity, non-infringement Keep with patent disclosures Other opinions about patentability 6 years after patent expiration, abandonment, lapse or irretrievability 7. Legal opinions regarding trademarks and copyrights Permanent 8. Submitted ideas, inventions and releases from outside inventors 25 years 9. "Other Monsanto Technology" files - including statistics, 25 years and after patent counsel review process manuals, relevant excerpt, not necessarily a formal file 10. Trademark registrations and related proceeding records Permanent 11. Trademark evidential records such as labels and invoice copies Permanent 12. Trademark searches Permanent 13. Copyright evidence Permanent 14. Evidence of trade secrets and know-how Permanent 22 TOWOLDMONOQ12910 Revised 10/02/2007 23 TOWOLDMONOQ12911 Revised 10/02/2007 Section 13: Planning 1. Appropriation and Retirement Requests plus work papers and approvals or denials 10 years beyond project completion 2. Business Direction Papers, Including Supply Direction Papers, Staff Function Direction Papers, World Area Direction Papers 5 years 3. Forecasts, e.g., sales, marketing, economic 5 years 4. Long Range Plans 10 years; work papers and related documents 5 years 5. Summary Long Range Plans and related files 25 years 6. Strategies, e.g., Product, Industry, Market Customer, etc. 5 years beyond superseded 7. Monthly and annual operational and tactical metrics, e.g., to 5 years track staffing, safety, or travel spending 8. Organizational goals (in bound books or any subsequent format) 5 years 9. Capital plans 1 year 10. Annual and Business Planning documents involving 30 years business partners (such as Mendel or other business partners) 11. Facility planning such as laboratory migrations 10 years 24 TOWOLDMONOQ12912 Revised 10/02/2007 Section 14: Purchasing (See also Section 3, Contracts and Section 18: Shipping.) 1. Purchase Orders including requisitions, supplier acknowledgements, quotes and related documents 4 years after contract termination 10 years from creation or 1 year after termination of contract, or according to archiving rules of SAP whichever is later 2. Purchase Orders required to substantiate, validate or Permanent if electronic or imaged; 25 supplement experimental records including requisitions, quotes, years if paper supplier acknowledgements and related documents 3. Purchasing statistics Annual 10 years; quarterly or monthly, 1 year 4. Shipping requirements - technical or commercial information Until superseded pertinent to purchasing 5. Vendor lists, information, catalogs Until superseded 6. Requests for proposal 3 years 25 TOWOLDMONOQ12913 Revised 10/02/2007 Section 15: Real Property 1. Abstracts of Title 2. Deeds - Title opinions and related documents 3. Employee Housing Activity Records 4.Leases 5. Title Insurance Policies, Opinions 6. Building, occupancy permits 7. Appraisals 10 years after termination of ownership 40 years after termination of contract or ownership, whichever is later 3 years after termination of activity and completion of tax audit 50 years after termination of lease Permanent 5 years from obligations under contract 6 years from obligations under contract 26 TOWOLDMONOQ12914 Revised 10/02/2007 Section 16: Risk Management and Insurance 1. Liability Insurance, Workers Compensation and other occurrence based insurance and related documents including claims and reimbursement request files and documents reflecting coverage issues such as limits of liability and aggregate impairments 2. Claims-made insurance policies such as property, casualty, fidelity, directors' and officers' liability, fiduciary insurance, etc., with related documents such as claims, reimbursement requests and coverage issues documents 3. Group Insurance Plan Policies and Certificates 4. Annual Insurance Policy List 7 years beyond termination of the claim 10 years after expiration of policy 6 years after policy period Permanent 27 TOWOLDMONOQ12915 Revised 10/02/2007 Section 17: Scientific and Technical 1. Original records of experimentation or investigation, whether as bound notebooks, logbooks or data sheets, pedigree records, including relevant notes, evidential records essential to substantiate, validate or supplement experimental records, e.g., notebook entries, material specifications, drawings, calculations and test data, minutes, correspondence, affidavits, etc. Permanent 2. Periodic progress reports and final reports in approved databases, (from research facilities, breeding stations, etc.) Permanent 3. Documents and indexes regarding preparation, identification, testing, analysis, evaluation and distribution of the following experimental samples of products, or samples of results of processes, sent to or received from a party outside Monsanto for testing; and samples of new or improved prototypes, products or results of processes Permanent 4. Label registrations plus supporting data including information Permanent sent to agencies, data that supported product applications, etc. 5. Sample recording control, including announcements and updates, regarding chemical, physical or genetic data about new research materials Permanent 6. Commercial or patented germplasm, DNA and clones regenerated as necessary Permanent 7. Pilot scale plant work 5 years beyond termination of facility 8. Bound breeding books or nursery books 70 years 9. Research data or evaluations of data about registered pesticides For the life of the registered pesticide or 10 years, whichever is longer 10. Monsanto Scientific literature (MSL's, Monthly summaries; annual reviews from research, breeding or experimental facilities; agendas for Monsanto annual research conferences; Technical Community of Monsanto reviews; Technical Community of St. Louis presentations, posters, reviews 50 years 11. Records of yield trials, field notes, test crosses, selection notes on plot runs, viable seed regenerated as necessary 25 years 12. Actual experimental samples As required by law or regulation, or for 25 years if practical 13. Breeder notes and flowering test results, breeding lines, germplasm, DNA samples if not patented or commercial 4 years 14. Experimental project planning minutes 1 year 28 TOWOLDMONOQ12916 Revised 10/02/2007 Section 18: Shipping and Transportation 1. Bills of lading, claims for damage to shipments: Claims, Freight Charges, over and under charges under legal tariffs 6 years and after tax audit and completion of any settlement 2. Controlled materials - shipped under government agency permits As specified by law or regulation or 5 years from the date of submission of a related study to a government agency, whichever is later 3. Duty Drawback Claim records concerning manufacture, sale 5 years from filing date of claim for or shipping of material made from duty-paid raw material drawback 4. Export and Import Control Documents, Memoranda, Correspondence, invitations to bid, book of accounts, restricted trade or boycott documents, import licenses, requests that Monsanto engage in boycott 5 years from date of import of raw materials or as maintained by recordkeeping system, whichever is longer 5. Freight payment 6 years and after tax audit 6. Leases of storing or transportation equipment - trucks, tanks, 6 years after termination of lease cars, containers, warehouses, etc. 7. Operating Authorizes from federal, state or local agencies 3 years after authorization expires 8. Rate-Route Classification Negotiations for establishment or adjustment of freight movements and Rate-Route files 6 years after termination of movement 9. Receiving Reports 6 years and after tax audit 10. Shipping Notices 5 years 11. Tariff Schedules 3 years after superseded 12. Technical Data and Specifications for products or raw materials when pertinent to product distribution 3 years after superseded 13. Transportation equipment and facility Records, including specifications, drawings, technical data for owned or leased equipment 6 years after equipment retired 29 TOWOLDMONOQ12917 Revised 10/02/2007 Section 19: Tax International Tax 1. Income Records A. Form 5471 Returns (part of Federal Return) Earnings and Profit Data (CFC'S) -- 861 Calculations, 902 Calculations Permanent B. Form 5713 (Boycott Returns) - WORKPAPERS Permanent C. Acquisitions and Mergers Records - Acquired company's files from acquisitions, mergers, and deletions 25 years E. Legal Correspondence - Agreements, Miscellaneous 25 years and after tax audit F. General, by Country 25 years and after tax audit 2. Sales Records A. Form 1120 - FSC Returns - Monsanto Int'l. Sales Co. Permanent B. MISCO - Foreign Source Income, WORKPAPERS, Miscellaneous Permanent Domestic: State, Local, Employment and Federal Tax 1. Audits (Income and Sales, Use WORKPAPERS) Permanent 2. Benefits Plan A. Form 5500 Permanent B. Determination Letters Permanent C. Summary of Annual Report Permanent 2. Federal, Corporate Income Tax - Copies of returns, agent reports, waivers of statute of limitations, work papers, etc. Permanent A. IRS Revenue Agents Reports (Form 4549-A and supporting Permanent documentation) for each audit cycle B. R&D Credit (audit) Permanent 3. Federal Personal Withholding Tax Records - A. Form 1042 (Withholding Tax for U.S. source Income of Foreign Persons) 10 years and after tax audit 4. Federal Excise Tax 10 years and after tax audit 5. Federal Unemployment Tax Return (Form 940) 10 years and after tax audit 6. FICA (Social Security and Medicare) 30 TOWOLDMONOQ12918 Revised 10/02/2007 - A. Detail - B. Return (Form 941) 35 years and after tax audit 10 years and after tax audit 7. Real Estate and Intangible, Tangible Personal Property Tax Major Sites (Plants & Headguarters) - A. Returns - B. Valuation data - C. Tax receipts Other Sites - D. Returns - E. Valuation data - F. Tax Receipts 35 years 35 years 35 years 10 years 10 years 10 years 8. Unclaimed property 10 years 9. Rail car 10 years 10. Sales and Use Tax Records - A. Returns - B. Tabulations - C. Enterprise Zone - D. Exemption Certificates - E. License - F. Taxware Reports - G. Utility Tax 10 years and after tax audit 10 years and after tax audit 35 years Expiration of exemption plus 5 years 10 years 10 years and after tax audit 10 years 11. Seed Tonnage Returns 10 years 12. State and Local Personal Income or Earnings Tax Records - A. Withholding Tax (city or state) 10 years 13. State Income and Franchise Tax Records (Company copy in Tax Dept, file) - A. Returns and WORKPAPERS 15 years and after tax audit - B. Annual Reports 15 years 14. State Unemployment Tax Return 10 years 15. Tax Opinions, Studies, Etc. - For acquisitions, mergers, employee benefit programs, pensions, etc. - A. Company copy in Tax Dept, file 25 years 16. Tax Rulings and Opinions 25 years 17.General Tax (work papers, federal) 18.General Tax (work papers, state) 19.General Tax (work papers, local) 10 years 5 years 2 years 31 TOWOLDMONOQ12919 Revised 10/02/2007 Section 20: Security Corporate Corporate Security 1. Administrative items 2. Best Service Call Reports Corporate / Global / Worldwide Security 4 years 5 years 3. Best Maintenance Schedule for the Campus 4. Business Conduct core investigations 5. Citations 6. Collection Files 7. Daily Report Web of interest from 2003-2006 Groups/ Individuals 8. Detail Advance 9. Duty Log 5 years 15 years 5 years 15 years 15 years 5 years 2 years 10. Duty Log Archive 11. Employee 1385/ Vehicle registration cards 12. Executive protection duty log 13. Executive transportation activity log 14. Investigations 15. Investigations CMMS (CDC (Child Development Center) employees 16. Investigation Notes cases, arrests for reports 17. Lobby monthly - stats for the month 18. Lockers 19. Lost/Found 20. Material Pass 21. National / International Employee 1385 cards - employees off campus 5 years 10 years 5 years 5 years 15 years 4 years 15 years 5 years 5 years 5 years 5 years 10 years 32 TOWOLDMONOQ12920 Revised 10/02/2007 22. OT (Overtime) and Attendance 3 years 23. Personnel Files 4 years 24. Reports 15 years 25. Reports Archive CVS 98-02 / CC 98 - 04 15 years 26. Request for access to restricted area's on campus 5 years 27. Terminations - employees / 1385/ Decal Cards 10 years 28. Time Off / EOD (Exchange of Officer Duty) 3 years 29. Training 10 years 30. Sign in Sheets for authorized CDC Parents - badges issued 5 years 31. Sign in sheets for Lost Employee Badges 5 years 32. Sign in Sheets for Nidus Employee - badges issued 5 years 33. Single Point of Entry - sign in with individual's photo (license) 5 years 34. St. Louis County License Renewal for security officers 5 years 35. Visitors logs and confidentiality agreements signed by visitors 5 years 36. Visitors sign in sheets from lobbies 5 years 37. Waivers - Assist with Battery Boosts / Unlock Cars 5 years Global Security 1. Advisory - confidential red research books 5 years 2. Alerts 15 years 3. Annual Meeting documents 5 years 4. Executive Domestic Trip Folders 5 years 5. Executive International trip folders 5 years 6. Executive Protection - Duty Log 5 years 7. Executive Protection training manuals 10 years 8. Executive Transportation - Activity Log 5 years 33 TOWOLDMONOQ12921 Revised 10/02/2007 9. Ex- Pat (Patriot) 10. Former Profiles on Monsanto Executives 11. Incentive information past year salary 12. Investigative Files 13. Investigations - Private 14. Invoices for security systems (include executives lighting) 15. New Construction / Projects 16. Personnel files 17. Photo / Video Release Form 18. Web News World Wide Security 1. Domestic / International reports 5 years 10 years 5 years 15 years 15 years 5 years 5 years new projects for company 4 years 5 years Approval to take photo 15 years Company / World News/ Information 15 years 34 TOWOLDMONOQ12922