Annex A- Independence Standards
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Independence Generally
An "Independent Director" is one who:
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is not, and has not been within the past three years:
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an employee of the Company;
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directly compensated by the Company in an amount in excess of $100,000 per
year, other than director and committee fees and pension or other forms of
deferred compensation for prior service that is not contingent on continued
service;
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affiliated with or employed by a present or former internal or external auditor
of the Company or any of its affiliates;
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employed as an executive officer of another company where any of the Company’s
present executives serves on the compensation committee of the other company;
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an executive officer or employee of another company that makes payments to, or
receives payments from, the Company for property or services in an amount that
exceeds, in any single fiscal year, the greater of $1 million or 2% of the
other company’s consolidated gross revenues;
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does not have, and has not had within the past three years, an immediate family
member who has been an executive officer of the Company or has received the
direct compensation described in clause (a)(ii) above (other than as an
employee who is not an executive officer of the Company) or has had a
relationship described in clause (a)(iii) above (other than as an employee who
is not employed in a professional capacity by the auditor) or (a)(iv) above or
has been an executive officer of another company described in clause (a)(v)
above; and
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has been determined by the Company’s Board not to have any material
relationship with or to the Company (either directly or as a partner,
stockholder or officer of an organization that has a material relationship with
or to the Company). Ownership of a significant amount of the Company’s stock
does not, by itself, preclude a determination of independence.
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Additional Independence Criteria for Audit Committee Members
In addition to being an Independent Director, as defined above, each member of
ATI’s Audit Committee must not, except in his or her capacity as a member of
the Audit Committee, the Board or any other Board committee of the Company: (a)
accept directly or indirectly any consulting, advisory or other compensatory
fee from the Company or any subsidiary thereof; or (b) be an affiliated person
of the Company or any subsidiary thereof. For this purpose, the term
“affiliated person” means one who, directly or indirectly through one or more
intermediaries, controls, or is controlled by, or is under common control with,
the Company or any subsidiary thereof. A person will not be deemed to be in
control of the Company or any subsidiary, however, unless the person is: (A)
the beneficial owner, directly or indirectly, of more than 10% of any class of
voting equity securities of the Company or (B) an executive officer or director
of the Company.
As an amplification of the foregoing:
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Director’s fees (including fees for service on committees) must be the sole
compensation that an Audit Committee member receives from the Company.
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Permissible director fees may include equity-based awards and may also include
fees that are structured to provide additional compensation for additional
duties (such as extra fees for serving on and/or chairing Board committees).
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A former Company employee who later qualifies as an Independent Director will
not be barred from chairing or serving as a voting member of the Audit
Committee merely because he or she receives a pension or other form of deferred
compensation from the Company for his or her prior service (provided such
compensation is not contingent in any way on continued service as a director).
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Neither an Audit Committee member nor his or her firm may receive any fees from
the Company, directly or indirectly, for services as a consultant or a legal or
financial adviser. This applies without regard to whether the Audit Committee
member is directly involved in rendering any such services to the Company.
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Materiality Determination Based on Facts and Circumstances
In assessing the materiality of any existing or proposed director’s
relationship with the Company for the purpose of evaluating the director’s
independence (other than a relationship described in clause (a) of the
definition of an Independent Director, which will always be deemed material),
the Board will consider all relevant facts and circumstances. Material
relationships can include, but are not limited to, commercial, industrial,
banking, consulting, legal, accounting, charitable and familial relationships.
The Board should evaluate materiality not only from the perspective of the
director, but also from that of persons and organizations with which the
director has a relationship. To assist in determining the materiality of
specific relationships, the Board has adopted the following non-exclusive
standards (the "Materiality Standards"):
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The interest of a person or a person’s Immediate Family Member in a transaction
or series of similar transactions with the Company or its subsidiaries within
the past five years will not be deemed to create a material relationship with
the Company for the purposes of determining that person’s independence if:
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the amount of the transaction or series of transactions does not exceed
$120,000, or
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the amount of the transaction or series of transactions exceeds $120,000, but
(A) the transaction accounts for less than the greater of 2 percent or $1
million of the Company’s consolidated gross revenues for the last full fiscal
year, (B) the transaction is a commercial transaction carried out at arm’s
length in the ordinary course of business, and (C) the interest of the person
or the person’s Immediate Family Member arises solely from (1) his or her
position as an executive officer or employee of another party to the
transaction and the transaction accounts for less than the greater of 2 percent
or $1 million of the consolidated gross revenues of that other party for its
last fiscal year or (2) his or her ownership of less than ten percent of the
equity ownership of another party to the transaction, or
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the rate or rates involved in the transaction are determined by competitive
bids, or the transaction involves the rendering of services as a common or
contract carrier, or public utility, at rates or charges fixed in conformity
with law or governmental authority, or
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the transaction involves services as a bank depositary of funds, transfer
agent, registrar, trustee under a trust indenture, or similar services.
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A person’s affiliation with a firm, corporation or other entity that engages,
or during the fiscal year immediately prior to the date of the determination
has engaged, or proposes to engage in a transaction with the Company or its
subsidiaries, as a customer or supplier or otherwise, whose business accounts
for less than the greater of 2 percent or $1 million of the Company’s
consolidated gross revenues for its last full fiscal year and less than the
greater of 2 percent or $1 million of the consolidated gross revenues of the
other firm, corporation or other entity for its last fiscal year, will not be
deemed to create a material relationship with the Company for purposes of
determining that person’s independence.
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A person’s affiliation with a firm, corporation or other entity to which the
Company or its subsidiaries is indebted at the date of the determination in an
aggregate amount that is less than 5 percent of ATI’s consolidated gross assets
for its last full fiscal year, will not be deemed to create a material
relationship with the Company for purposes of determining that person’s
independence.
For purposes of the Materiality Standards only, the term "Company" refers to
the Company and its subsidiaries, unless the context requires otherwise, and a
person is affiliated with a firm, corporation or other entity if he or she is
an executive officer of, or owns, or during the last full fiscal year has
owned, either of record or beneficially in excess of a ten percent equity
interest in that firm, corporation or other entity.
The basis for the Board’s determination that a relationship is not material
will be disclosed in ATI’s proxy statement. If the relationship does not
satisfy the Materiality Standards, the basis for the Board’s determination will
be specifically explained.
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Certain Definitions
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Immediate Family Members. "Immediate Family Members" include a person’s
spouse, parents, children, stepparents, stepchildren, siblings, mothers- and
fathers-in-law, sons- and daughters-in-law, brothers- and sisters-in-law, and
anyone (other than tenants or employees) who shares such person’s home.
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Affiliate. Except as otherwise specified in paragraph 2. above for
purposes of certain Audit Committee requirements or as otherwise defined for
purposes of the Materiality Standards, “affiliate” of the Company means a
subsidiary, sibling company, predecessor or parent company, except that another
entity shall no longer be deemed an affiliate of the Company after five years
following termination of its relationship with the Company. Thus, a director
who is or has been within the past two years an executive officer of another
entity that stopped being an affiliate of the Company more than five years ago
will qualify as an Independent Director absent any other disqualifying
relationship.
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